The Australian public sector experiences significant turmoil in performance information disclosures as it adopts New Public Financial Management oriented changes. While these changes aim to promote greater accountability, we raise concerns about the effectiveness of current disclosures,...

The Federal Government of Nigeria began public finance management reforms to address the challenges of transparency, accountability, corruption, and poor service delivery. There was a recognition that the country had not made much progress in its economic development efforts due to these...

The objective of this paper is to provide practical recommendations for improving the effectiveness of the public financial management system as inputs to the envisaged Armenian public financial management (PFM) reform strategy. The paper aims at providing a comprehensive analysis of most of the...

The objective of this paper is to provide practical recommendations for improving the effectiveness of the public financial management system as inputs to the envisaged Armenian public financial management (PFM) reform strategy. The paper aims at providing a comprehensive analysis of most of the...

Chapter 1: Financial control and financial management in the public sector: a managerial perspective -- Chapter 2: Implementing public financial management and internal control (PFM/IC -- Chapter 3: The distinction between public financial management and internal control (PFM/IC) and public...