| 000 -LEADER |
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| fixed length control field |
01684pab a2200181 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180718b2015 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Marti, Caridad |
| 245 ## - TITLE STATEMENT |
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| Title |
Public financial management systems and countrie's governance: a cross-country study |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Date of publication, distribution, etc. |
2015 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.165-178. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
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| Dates of publication and/or sequential designation |
Aug |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
The objective of this study is to explore whether a relationship exists between public financial management (PFM) systems and expert perceptions of countries' governance in an international cross-country study. We examine the extent to which variations in accounting, budgeting and auditing practices are associated with governance in a sample of 97 countries that represent different levels of development, analysing the differences between countries classified into factor, efficiency and innovation-driven economies. Our concept of governance perception includes three dimensions: accountability, government effectiveness and corruption. We find that countries with a higher level of economic development show, on average, more sophisticated PFM systems characterized by the presentation of accrual-based financial statements, the application of value for money audits and higher budget transparency. When analysing the sub-samples of countries according to the level of economic development, we find that countries with similar governance perception scores show different patterns of PFM practices, suggesting that there is no one-size-fits-all approach. - Reproduced |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Budgetary control |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Financial administration |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Kasperskaya, Yulia |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Public Administration and Development |
| 909 ## - |
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| -- |
109198 |
