MARC details
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04148namaa2200637uu 4500 |
| 001 - CONTROL NUMBER |
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oapen76726 |
| 003 - CONTROL NUMBER IDENTIFIER |
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oapen |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20231221124427.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION |
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m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr|mn|---annan |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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231013s2024 xx |||||o ||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
978-3-031-35066-5 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9783031350658 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9783031350665 |
| 024 7# - OTHER STANDARD IDENTIFIER |
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| Standard number or code |
10.1007/978-3-031-35066-5 |
| Source of number or code |
doi |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
oapen |
| Transcribing agency |
oapen |
| 041 0# - LANGUAGE CODE |
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| Language code of text/sound track or separate title |
eng |
| 042 ## - AUTHENTICATION CODE |
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| Authentication code |
dc |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
KCM |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
KFCF |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
KFFD |
| Source |
bicssc |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Hepworth, Noel |
| Relator code |
auth |
| 9 (RLIN) |
1655414 |
| 245 10 - TITLE STATEMENT |
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| Title |
Public Financial Management and Internal Control |
| Remainder of title |
The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Cham |
| Name of publisher, distributor, etc |
Springer Nature |
| Date of publication, distribution, etc |
2024 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 electronic resource (579 p.) |
| 336 ## - |
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| -- |
text |
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txt |
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rdacontent |
| 337 ## - |
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| -- |
computer |
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c |
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rdamedia |
| 338 ## - |
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| -- |
online resource |
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cr |
| -- |
rdacarrier |
| 506 0# - RESTRICTIONS ON ACCESS NOTE |
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| Terms governing access |
Open Access |
| Standardized terminology for access restriction |
Unrestricted online access |
| Source of term |
star |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
This open access book focuses on the 'downstream' element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exists willing to take advantage of the opportunities created by such technical developments, is it beneficial to pursue them. The benefits of PFM/IC flow from an improved quality of management. Despite enormous efforts, reform of public financial management and internal control (PFM/IC) in developing and transition economy countries has not been particularly successful in improving the quality of public service delivery and the use of public resources. This book outlines why this is and suggests a new approach. The analysis set out in this book is particularly relevant especially given limited national budgets and squeezed international aid budgets. These management changes include to the political/official relationships, to management structures, to budgetary and accounting arrangements and to the relationships between, particularly, the ministry of finance and other ministries. They require the delegation of operational management, developments in financial management and in accountability arrangements and a reconsideration of personnel policies, penalty and sanction arrangements. Managerial training for the civil service will be a key requirement. Reform may impact upon traditional cultural practices. These changes are all inter-related and should be coordinated. |
| 540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE |
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| Terms governing use and reproduction |
Creative Commons |
| -- |
by/4.0/ |
| -- |
cc |
| Uniform Resource Identifier |
<a href="http://creativecommons.org/licenses/by/4.0/">http://creativecommons.org/licenses/by/4.0/</a> |
| 546 ## - LANGUAGE NOTE |
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| Language note |
English |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Development economics & emerging economies |
| Source of heading or term |
bicssc |
| 9 (RLIN) |
88119 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Financial accounting |
| Source of heading or term |
bicssc |
| 9 (RLIN) |
981567 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Public finance |
| Source of heading or term |
bicssc |
| 9 (RLIN) |
69476 |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Approaches to introducing PFM |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Developing economies |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Effective public financial management |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Internal control reform |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Managerial reforms |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Public finance |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Public Financial Management |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Public financial management in LMICs |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Public Financial Management reform |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Public sector accountability and transparency |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Public sector budgetary management and control |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Public sector efficiency and effectiveness |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Public sector financial management |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Public sector internal control |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Public sector management |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Quality of public service delivery |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Transition economy countries |
| 793 0# - |
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| -- |
OAPEN Library. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://library.oapen.org/bitstream/id/8d21d587-18f8-4578-be2c-963a45364909/978-3-031-35066-5.pdf">https://library.oapen.org/bitstream/id/8d21d587-18f8-4578-be2c-963a45364909/978-3-031-35066-5.pdf</a> |
| -- |
0 |
| Public note |
Open Access: OAPEN Library, download the publication |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://library.oapen.org/handle/20.500.12657/76726">https://library.oapen.org/handle/20.500.12657/76726</a> |
| -- |
0 |
| Public note |
Open Access: OAPEN Library: description of the publication |
