Bouley, D.; Fournel, J.; Leruth, Luc - In: OECD Journal on Budgeting 2 (2002) 4, pp. 49-83
Treasury systems in sub-Saharan Francophone African countries share many features with the French public expenditure management system of the 1960s on which they were modelled. However, in a different economic and institutional environment, key elements of this framework have evolved in...