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Financial management in government : insights on skills development

Beazley, Ivor - In: OECD journal on budgeting 18 (2019) 3, pp. 81-124

Financial management is a critical capability for governments, enabling them to deliver on their priorities and fulfil promises made to parliament and citizens. Skilled human resources are the foundation of these capabilities. The Organisation for Economic Cooperation and Development’s (OECD)...

Persistent link: https://www.econbiz.de/10012418952

Financial reporting in Ireland

Moretti, Delphine; Nicol, Scherie; Denis, Emeline; … - In: OECD journal on budgeting 19 (2019) 1, pp. 107-169

The OECD Review of Financial Reporting in Ireland assesses opportunities and challenges associated with adopting accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial reports, the Review recommends that going forward, the...

Persistent link: https://www.econbiz.de/10012418955

Brazil : moving the budget focus from the short to the medium term

Tollini, Helio - In: OECD journal on budgeting 21 (2021) 2, pp. 2-17

Persistent link: https://www.econbiz.de/10012802259

Public financial management reforms and fiscal policy-a qualitative content analysis of the impact of PFM reforms on country budget income in Sub-Sahara Africa : a case for Kenya a...

Omollo, Bernard - In: OECD journal on budgeting 18 (2018) 1, pp. 167-201

country PFM reforms that could contribute towards budget income in Kenya and Rwanda. We find that Political will and … budget impact as evidenced in our case for Rwanda. In contrast, limitation of such policy factors in PFM value chain … undermines the fiscal impact of reforms as found in Kenya. Keywords: Public Financial Management, Kenya, Rwanda, PEFA, budget …

Persistent link: https://www.econbiz.de/10012418946