accounting system and the imperative to inform also about resource consumption in the budget. In sharp contrast, the two … budget. The change process in all four countries was influenced by several contextual factors, such as cash …

undermines the fiscal impact of reforms as found in Kenya. Keywords: Public Financial Management, Kenya, Rwanda, PEFA, budget …Public Financial Management (PFM) reform is a central fiscal policy feature. However, previous studies and reforms in … country PFM reforms that could contribute towards budget income in Kenya and Rwanda. We find that Political will and …