Public Financial Management (PFM) reform is a central fiscal policy feature. However, previous studies and reforms in developing countries have been mixed, with literature mainly taking two broad approaches: Descriptive studies seeking to explain the types of reforms undertaken, modelled along...

The early detection of state and local fiscal problems can help in resolving them quickly before they turn into crises. Early detection should be easier if subnational governments prepare high-quality accounts. A survey and case studies were therefore undertaken to investigate the nature of...