In the past decade, developing countries (DCs) have been encouraged to reform their public expenditure management systems and have increasingly embarked on major projects to computerize their government operations. Most popular among these have been projects to computerize government accounting...

La buacute;squeda de los medios de lograr el crecimiento dando lugar al mismo tiempo a las reducciones del gasto necesarias para corregir los desequilibrios fiscales ha llevado a menudo a proponer la utilizacioacute;n de la medida del propio ahorro del Estado (GOS - government own savings) como...

The search for ways to ensure growth while accommodating necessary expenditure cuts to correct fiscal imbalances, has often led to the advocacy of the government own savings (GOS) measure as an indicator of growth potential in fiscal adjustment. This paper critically examines the rationale of...

For the republics of the former Socialist Federal Republic of Yugoslavia (SFRY) as for many other transition economies, an important step in introducing a more market-oriented system was the restructuring of their budget systems. This paper reviews and evaluates the process of budget system...

This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD`s performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems...

Many emerging market economies are trying to improve their budget processes and move to performance-based budgeting. This paper first reviews the evolution of the quot;newquot; performance budgeting model, increasingly being applied in industrial countries. By identifying its main components,...

The internal audit function has received increasing attention as an important component of government financial management and a tool for improving the performance of the government sector. Recently, a consensus has been reached on what audit standards governments should meet. This paper reviews...