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Author: Francis B. Narayan Publisher: ISBN: Category : Accounting Languages : en Pages : 156
Book Description
The first volume describes the results of a study of financial management and governance arrangements in Cambodia, People's Republic of China, Mongolia, Pakistan, Papua New Guinea, Uzbekistan, and Viet Nam. Vols. [2-8] are comprehensive reports for each country.
Author: Francis B. Narayan Publisher: ISBN: Category : Accounting Languages : en Pages : 156
Book Description
The first volume describes the results of a study of financial management and governance arrangements in Cambodia, People's Republic of China, Mongolia, Pakistan, Papua New Guinea, Uzbekistan, and Viet Nam. Vols. [2-8] are comprehensive reports for each country.
Author: Francis B. Narayan Publisher: ISBN: Category : Accounting Languages : en Pages : 142
Book Description
This report describes the results of a study of financial management and governance arrangements in seven DMCs of ADB: Cambodia, PRC, Mongolia, Pakistan, Papua New Guinea, Uzbekistan, and Viet Nam.
Author: Jens Kromann Kristensen Publisher: World Bank Publications ISBN: 146481466X Category : Business & Economics Languages : en Pages : 168
Book Description
This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.
Author: Sokbunthoeun So Publisher: World Bank Publications ISBN: 1464813167 Category : Political Science Languages : en Pages : 163
Book Description
Reforming public-sector organizations--their structures, policies, processes and practices--is notoriously difficult, in rich and poor countries alike. Even in the most favorable of circumstances, the scale and complexity of the tasks to be undertaken are enormous, requiring levels of coordination and collaboration that may be without precedent for those involved. Entirely new skills may need to be acquired by tens of thousands of people. Compounding these logistical challenges is the pervasive reality that circumstances often are not favorable to large-scale reform. Whether a country is rich or poor, the choice is not whether, but how, to reform the public sector--how optimal design characteristics, robust political support, and enhanced organizational capability to implement and adapt will be forged over time. This edited volume helps address the “how†? question. It brings together reform experiences in public financial management and the public sector more broadly from eight country cases in East Asia: Cambodia, Indonesia, Lao People's Democratic Republic, Malaysia, Myanmar, Papua New Guinea, Thailand, and Vietnam. These countries are at different stages of reform; most of the reform efforts would qualify as successes, while some had mixed outcomes, and others could be considered failures. The focus of each chapter is less on formally demonstrating success (or not) of specific reform, but on documenting how reformers maneuvered within different country contexts to achieve specific outcomes. Despite the great difficulty in reforming the public sector, decision-makers can draw renewed energy and inspiration, learning from those countries, sectors, and subnational spaces where substantive (not merely cosmetic) change has been achieved, and they can identify what pitfalls to avoid.
Author: Christopher Patel Publisher: Emerald Group Publishing ISBN: 1780524420 Category : Business & Economics Languages : en Pages : 177
Book Description
This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.
Author: Francis B. Narayan Publisher: ISBN: Category : Accounting Languages : en Pages : 180
Book Description
The first volume describes the results of a study of financial management and governance arrangements in Cambodia, People's Republic of China, Mongolia, Pakistan, Papua New Guinea, Uzbekistan, and Viet Nam. Vols. [2-8] are comprehensive reports for each country.
Author: International Monetary Fund. Asia and Pacific Dept Publisher: International Monetary Fund ISBN: 148438816X Category : Business & Economics Languages : en Pages : 71
Book Description
The Papua New Guinea (PNG) economy has grown sluggishly in recent years, reflecting a combination of domestic and external factors. External factors have included adverse terms of trade movements, a drought, and, in 2018, a large earthquake. Domestic factors have included a difficult fiscal consolidation and a shortage of foreign exchange, sustained by an overvalued exchange rate, leading to import compression and weak investment in the non-resource sector. The main macroeconomic challenges for the government are to finish putting in place policies that will help promote economic stability, and to strengthen its long-term development framework. In 2017-18, the new government made important progress in narrowing the fiscal deficit, and adopted a medium-term revenue strategy. But progress on fiscal consolidation has stalled, and the debt-to-GDP ratio is well above the medium-term target. Monetary authorities have begun to facilitate exchange rate adjustment and strengthening of the monetary framework. Stronger economic policies, involving more ambitious fiscal consolidation coupled with faster exchange rate adjustment would yield favorable results.
Author: Salvatore Schiavo-Campo Publisher: ISBN: Category : Business & Economics Languages : en Pages : 262
Book Description
This book is an assembly of the major papers presented during the Seminar on Public Financial Management and Accountability, and the World Conference on Governance held in Manila in April and June 1999. The papers cover the fundamentals of public financial management and the role of transparency and accountability in promoting aggregate fiscal discipline, the strategic allocation of budgetary resources, and the efficiency in the delivery of public services.
Author: Ronald James May Publisher: ANU E Press ISBN: 1921536691 Category : Political Science Languages : en Pages : 413
Book Description
There is a vast literature on the principles of public administration and good governance, and no shortage of theoreticians, practitioners and donors eager to push for public sector reform, especially in less-developed countries. Papua New Guinea has had its share of public sector reforms, frequently under the influence of multinational agencies and aid donors. Yet there seems to be a general consensus, both within and outside Papua New Guinea, that policy making and implementation have fallen short of expectations, that there has been a failure to achieve 'good governance'. This volume, which brings together a number of Papua New Guinean and Australian-based scholars and practitioners with deep familiarity of policy making in Papua New Guinea, examines the record of policy making and implementation in Papua New Guinea since independence. It reviews the history of public sector reform in Papua New Guinea, and provides case studies of policy making and implementation in a number of areas, including the economy, agriculture, mineral development, health, education, lands, environment, forestry, decentralization, law and order, defence, women and foreign affairs, privatization, and AIDS. Policy is continuously evolving, but this study documents the processes of policy making and implementation over a number of years, with the hope that a better understanding of past successes and failures will contribute to improved governance in the future.
Author: Francis B. Narayan
Author: Francis B. Narayan
Author: Francis B. Narayan
Author: Jens Kromann Kristensen
Author: Sokbunthoeun So
Author: Christopher Patel
Author: Francis B. Narayan
Author: International Monetary Fund. Asia and Pacific Dept
Author: Salvatore Schiavo-Campo
Author: Ronald James May
Author: Asian Development Bank