In the past decade, growing concern for fiscal developments and the performance of the public sector has urged several countries to make a closer link between government budgets and measurable indicators on the quantity and quality of services delivered and on their impact on socio-economic...

In our daily existence, troubled and changing, economy occupies a large space. Increasingly, more economic concepts such as public budget and public expenditures enter within our daily language. Increasingly, we are assailed with data information about the sustainability of expenditure, about...

High employment protection in the public sector results in strategic over-employment if government divisions compete for budgets in a dynamic setting. Bureaucrats who are interested in maximising their divisions’ output employ excess labor, since this induces the sponsor to provide...

We examine the determinants that shape the spending preferences of public sector employees on several budgetary appropriations. Following Niskanen?s (1971, 1975, 1994) budget maximising theory, we test whether these employees prefer larger budgetary appropriations rather than less. We measure...

In this paper we discuss the actual and civilizational role of the state and its management. The MBO and the same OECD accounts-financial models are not recommended.With an comparative analysis we conclude for the necessity of a more organics and strategic models of governance and not...

El presente estudio evalúa los sitios web de transparencia de los gobiernos de 18 países Latinoamericanos por medio de la búsqueda en Internet, con el propósito de identificar tres tipos de requisitos relacionados con: (i) la revelación del contenido de la gestión de las finanzas...

La definición de una estrategia de desarrollo e implementación del Sistema Integrado de Administración Financiera (SIAF) es un exigente proceso que debe ser planificado y para el cual es necesario destinar los recursos humanos y financieros adecuados. Este documento intenta aportar elementos...

El presente documento analiza el enfoque de gestión pública Presupuesto por Resultados, el cual al centrarse en las necesidades de los ciudadanos y tener la solidez conceptual para mejorar la eficiencia y eficacia del gasto público, puede contribuir al logro de los objetivos principales de...

During the past 11 years, the Dominican Republic has introduced dozens of new laws and regulations aimed at modernizing its national management systems. The new rules represent a step forward in the implementation of Managing for Development Results (MfDR) techniques that will improve the...