The International Handbook of Public Financial Management

The International Handbook of Public Financial Management

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The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.An electronic, Webbased reporting methodtoprovide acentral source forfederal financial informationshould beadopted and ... A centralizedsitewould helpthose userswhoare not familiarwith the organizational structure of the U.S.government and the ... standards with corporate IFRS.11 It isevenmore important and urgent to harmonize IPSAS withthe GFS Manual. ... However, an IMF paper (IMF2012) recently endorsed commonreporting standardsfor budgeting, accountingand financeanbsp;...

Title:The International Handbook of Public Financial Management
Author: Richard Allen, Richard Hemming, Barry Potter
Publisher:Palgrave Macmillan - 2013-08-15

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