Public financial management enables government to implement policy. Financial management information systems are a central element of PFM in that they facilitate government financial transactions and subject them to rigorous budgetary controls. Therefore, the adequate use of FMIS systems...

The control protocols that underlie public expenditure management have direct implications for a government's ability to pursue fiscal discipline and service delivery objectives. The literature recognizes the inherent challenge in balancing control with flexibility and that these two objectives...

This paper presents a framework for planning the development of computerized government budgeting and accounting systems in economies in transition and developing economies. It argues that a comprehensive framework is needed to enable fiscal management issues to be addressed effectively, then...

A government's capacity to manage its public finances is central to its ability to deliver services. Well-functioning accounting and financial management systems are among the basics that facilitate this, and significant resources and time have been invested for the procurement and...