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Public Financial Management and Internal Control The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies

He is a qualified public finance accountant and was the initial Chairman of Accountancy of Europe’s Public Sector Committee and a technical adviser to IFAC’s Public Sector Accounting Standards Board for a period of years. More recently, he has worked extensively with OECD/SIGMA in many countries. Ea...

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Bibliographic Details
Main Author: Hepworth, Noel
Format: eBook
Language:English
Published: Cham Palgrave Macmillan 2024, 2024
Edition:1st ed. 2024
Subjects:
Finance, Public
Financial Accounting
Development Economics
Accounting
Public Finance
Online Access:
Collection: Springer eBooks 2005- - Collection details see MPG.ReNa
Table of Contents:
  • Chapter 1: Financial control and financial management in the public sector: a managerial perspective
  • Chapter 2: Implementing public financial management and internal control (PFM/IC
  • Chapter 3: The distinction between public financial management and internal control (PFM/IC) and public financial administration and internal control (PFA/IC)
  • Chapter 4: The practical steps for initiating a successful PFM/IC reform
  • Chapter 5: The particular responsibilities of the minister of finance and the ministry in the development of a PFM/IC policy
  • Chapter 6: Risks and unintended consequences of the reform
  • Chapter 7: The responsibilities of the top operational management official for the implementation and quality control of PFM/IC
  • Chapter 8: The role of the head of finance and the finance department in line ministries and other public organisations with the application of PFM/IC
  • Chapter 9: The role of the department responsible for advising on and securing the application of PFM/IC
  • Chapter 10: Achieving the benefits that introducing PFM/IC can generate and accounting for the costs
  • Chapter 11: International standards of internal control relevant to the application of PFM/IC
  • Chapter 12: Managing and controlling second level organisations – the responsibilities of the first level organisation
  • Chapter 13: Monitoring the change from administration to management – demonstrating this through the utilisation of a statement of internal control
  • Chapter 14: Public sector reform, delegation and the impact upon PFM/IC.

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