The International Handbook of Public Financial Management is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten...

The International Handbook of Public Financial Management is essential reading for governmental policy-makers, and practitioners and consultants working in this field, whose importance has been highlighted by the global financial crisis. It is a primary source for academics and students of...

List of figures -- List of tables -- List of boxes -- Acknowledgements -- Notes on contributors -- Acronyms and abbreviations -- The institutional and legal framework -- Introduction -- The macroeconomic framework for managing public finances / Richard Hemming -- Public financial management...

Can an accrual budgeting system - a system in which budgetary spending authorizations to line ministries are formulated in accrual terms - serve the needs of good fiscal policy? If so, how must such a system be designed? What are the practical challenges which may arise in implementing sound...