000			01794pab a2200193 454500
008			180718b2017 xxu||||| |||| 00| 0 eng d
100			_aLoozekoot, Andre
245			_aPublic accountability and the public expenditure and financial accountability tool: an assessment
260			_c2017
300			_ap.806-825.
362			_aDec
520			_aSince 2005, the Public Expenditure and Financial Accountability tool has been widely used in developing countries and emerging economies to evaluate the performance of public financial management systems. In this article, we assess the strengths and weaknesses of the Public Expenditure and Financial Accountability instrument tool for evaluating public financial accountability. We examine the theoretical literature on public accountability in order to derive a suitable normative framework to assess the Public Expenditure and Financial Accountability tool. However, given that this literature is based on experiences in developed countries, we must extend it to also take into account the political cultures and practices in developing countries. Using this extended framework, we assess the Public Expenditure and Financial Accountability indicators related to, in particular, parliamentary committees for financial oversight and Supreme Audit Institutions. We conclude that the Public Expenditure and Financial Accountability tool could devote more attention to the independence of Supreme Audit Institutions, the nature of accountability debates, democratic inclusion and horizontal accountability mechanisms. - Reproduced.
650			_aPublic finance
650			_aPublic administration
650			_aAccountability
700			_aDijkstra, Geske
773			_aInternational Review of Administrative Sciences
909			_a116515
999			_c116509 _d116509