1.

Record Nr.

UNINA9910779287003321

Autore

Premchand A

Titolo

Government Financial Management : : Issues and Country Studies / / A. Premchand

Pubbl/distr/stampa

Washington, D.C. : , : International Monetary Fund, , 1990

ISBN

1-4623-2905-5

1-4552-2353-0

1-283-53369-3

9786613846143

1-4552-3455-9

Descrizione fisica

1 online resource  (x, 374 pages) : illustrations

Disciplina

350.72

Soggetti

Budget - Case studies

Finance, Public - Accounting - Case studies

Finance, Public - Case studies

Accounting

Budgeting

Labor

Macroeconomics

Public Finance

National Budget

Budget Systems

Public Administration

Public Sector Accounting and Audits

National Government Expenditures and Related Policies: General

Public Enterprises

Public-Private Enterprises

Auditing

Budgeting & financial management

Public finance & taxation

Public finance accounting

Civil service & public sector

Budget planning and preparation

Fiscal accounting and reporting

Expenditure

Public sector

Public financial management (PFM)

Economic sectors



Budget

Finance, Public

Expenditures, Public

United States

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

""Contents""; ""Prefatory Note""; ""List of Contributors""; ""Introduction""; ""Part I Issues""; ""1: Fiscal Policy for Growth and Stability in Developing Countries: Selected Issues""; ""2: Management of Public Money: Issues in Government Financial Management""; ""3: Why the Deficit Persists as a Budget Problem: Role of Political Institutions""; ""4: Role of Public Expenditure Management in Structural Adjustment Programs""; ""5: Rolling Expenditure Plans: Australian Experience and Prognosis""; ""6: Expenditure Controls: Institutional and Operational Issues""

""7: Government Accounting: Promise and Performance""""8: Cash Management""; ""9: Measuring Efficiency in Government: Techniques and Experience""; ""10: Value for Money: Toward Improved Organizational Functioning""; ""11: The Judicial Power of the Purse: How the Courts Interpret Budget Laws""; ""Part II Country Studies""; ""12: Results-Oriented Management: Australian Public Sector Financial Management, Accounting, and Budgeting Reform in the 1980's""; ""13: The Canadian Experience""; ""14: Budgetary Accounting in China""

""15: India: Developments in Government Accounting and Financial Management""""16: Government Accounting in Poland""; ""17: Government Accounting in Sweden""; ""18: Turkish Government Accounting and Financial Management System""; ""19: Government Accounting in the United Kingdom""; ""20: Recent Developments in Accounting and Financial Management in the United States""; ""21: Government Accounting and Financial Management in Latin American Countries""

Sommario/riassunto

Edited by A. Premchand, this collection of seminar papers and country studies examines recent developments in government accounting and financial management in selected industrial and developing countries. The country studies include Australia, Canada, China, India, Poland, Sweden, Turkey, the United Kingdom, the United States, and Latin American countries.