Hashim, Ali; Piatti-Fünfkirchen, Moritz; Cole, Winston; … - 2019
controls. Therefore, the adequate use of FMIS systems supports the implementation of fiscal rules and provides the basis for … effectiveness of budget controls is rarely assessed. This paper explores the meaning of adequate use of FMIS systems and points to … data analytics techniques that can shed light on how the use FMIS systems affects expenditure data integrity and …