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Author: Koleade Oshisami Publisher: ISBN: Category : Business & Economics Languages : en Pages : 424
Book Description
Case study of financial management in the public sector in Nigeria - comments on the institutional framework, Constitutional aspects and the role of the public sector in development planning and public finance; examines the national budget, public accounting, auditing and problems faced by financial administrators; studies financial aspects of public enterprises and investment appraisal in the government. Bibliography, graphs, statistical tables.
Author: Koleade Oshisami Publisher: ISBN: Category : Business & Economics Languages : en Pages : 424
Book Description
Case study of financial management in the public sector in Nigeria - comments on the institutional framework, Constitutional aspects and the role of the public sector in development planning and public finance; examines the national budget, public accounting, auditing and problems faced by financial administrators; studies financial aspects of public enterprises and investment appraisal in the government. Bibliography, graphs, statistical tables.
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: Anwar Shah Publisher: World Bank Publications ISBN: 0821369423 Category : Business & Economics Languages : en Pages : 450
Book Description
Performance based oversight and accountability can serve as an important antidote to government corruption, inefficiency, and waste. This volume provides an analytical framework and operational approaches needed for the implementation of results-based accountability. The volume makes a major contribution to the literature on public management and evaluation. Major subject areas covered in this book include: performance based accountability, e-government, network solutions to performance measurement and improvement; institutions of accountability in governance; legal and institutional framework to hold government to account; fighting corruption; external accountability; ensuring integrity of revenue administration; the role of supreme audit institutions on detecting fraud and corruption; and the role of parliamentary budget offices and public accounts committees.
Author: Gary Bandy Publisher: Routledge ISBN: 1317659236 Category : Business & Economics Languages : en Pages : 406
Book Description
The impact of the global financial crisis on government funds has been significant, with squeezed budgets having to satisfy ever-increasing demands for public services. Managers working in the public sector are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of accounting and financial management in the public sector and how to deliver services that represent value for money. This second edition has been revised and updated throughout, offering: an increased focus on post-crisis austerity more international examples of public financial management greater coverage of governance, accountability and risk management With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, case studies and discussion questions, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.
Author: Francesca Manes-Rossi Publisher: Palgrave Macmillan ISBN: 9783030400552 Category : Political Science Languages : en Pages : 213
Book Description
This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.
Author: Cem Dener Publisher: World Bank Publications ISBN: 0821387537 Category : Business & Economics Languages : en Pages : 179
Book Description
?Financial Management Information Systems: 25 Years of World Bank Experience on What Works and What Doesn?t? was prepared as an updated and expanded version of the FMIS review report drafted in 2003, to highlight the achievements and challenges observed during the design and implementation of Bank funded FMIS projects since 1984.
Author: Elijah Ola Adediwura Publisher: Ajilaoorun Publications Ltd ISBN: 9787927153 Category : Antiques & Collectibles Languages : en Pages : 225
Book Description
“Financial Management Tools” is a compilation of Topical Training Papers written and delivered by the Author at Workshops and Seminars for various clients, Public and Private Enterprises of Degold Associates Limited (Finance and Management Consultants) while he was the Managing Consultant of the Consulting Associates. The topics in Chapter one to Chapter eight covers only one area of human development among other areas of Degold Associates Consultants Portfolio. It essentially focuses on the area of Financial Management Tools for Public and Private Enterprises. It is generally accepted that in any Enterprise, managers have responsibility for managing five main resources to achieve the organization goals and objectives. These are men, machines, materials, market and money. For all of these five resources, money is an essential prerequisite of managements and as such play a vital role in any enterprise; public or private. For a period of over thirty years of providing human development and training services to our various clients, we focused on mounting in- plant workshops on Financial Management Tools to cater for that vital money resources for their optimal and profitable uses. We equally arrange general public training workshops for other clients who were not able to fund in-plant arrangement. This book contains only the contributions of the Author, E. Ola Adediwura, FCA on the various training workshops for the various clients of Degold Associates Consultants to the exclusion of other Consultants in the group. The Author’s work is assembled under five broad areas of Financial Management Tools which are categorized below with the list of Training topics: A. BUDGETING AND BUDGETARY CONTROLS TOOLS Topic: Budgeting as a tool for Management Planning and Financial Control in the Public and Private Sectors. B. INTERNAL CONTROLS TOOLS Topics: Plugging the Loopholes to Financial Frauds through Internal Control System and Bank Operations Reconciliation; an effective tool for frauds prevention, detection and control C. FINANCIAL CONTROL TOOLS Topic: Financial Controls through Internal Auditing D. CASH PLANNING, AND LIQUIDITY CONTROL TOOLS Topics: The use of Cash budgets as a Tool for liquidity planning and control and The Roles of the Accountant on / and Human Aspects of liquidity control and cash management E. GENERAL MANAGEMENT TOOL Topic: Effective communication; a tool for Financial Management
Author: Koleade Oshisami
Author: Koleade Oshisami
Author: Jens Kromann Kristensen
Author: Anwar Shah
Author: 
Author: Gary Bandy
Author: Douglas Henley
Author: A. A. Agagu
Author: Francesca Manes-Rossi
Author: Cem Dener
Author: Elijah Ola Adediwura