Changing Patterns in Public Expenditure Management: An Overview

March 1, 1994

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

Significant changes with far-reaching impact have taken place during recent years in public expenditure management. These changes which are being implemented in a few industrial countries are likely to be emulated by other industrial and developing countries. The content of these changes is enumerated in some detail, and their impact is assessed in terms of specified criteria. Other continuing problems that are not addressed by these advances are also considered in detail.

Subject: Budget execution processes, Budget planning and preparation, Expenditure, Expenditure control, Fiscal accounting and reporting, Public financial management (PFM)

Keywords: Budget execution processes, Budget planning and preparation, corporate culture, double-entry bookkeeping, Expenditure control, expenditure management systems, Global, government activity, government directive, government expenditure management, government finances, government operation, government process, government program, government system, state level, WP

Pages:
38
Volume:
1994
DOI:
https://doi.org/10.5089/9781451844597.001
Issue:
028
Series:
Working Paper No. 1994/028
Stock No:
WPIEA0281994
ISBN:
9781451844597
ISSN:
1018-5941

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