In the past decade, developing countries have been encouraged to reform their public expenditure management systems and have increasingly embarked on major projects to computerise their government operations. Most popular among these have been projects to computerise government accounting and...

In the past decade, developing countries (DCs) have been encouraged to reform their public expenditure management systems and have increasingly embarked on major projects to computerize their government operations. Most popular among these have been projects to computerize government accounting...

The paper by Tussing and Henning (1974), which recently appeared in this journal, falls into two parts. One reviews the “determinants†literature: the other presents the authors' own empirical results. The first part properly emphasises the need for a comprehensive approach to the...

One of the major challenges faced by transitional economies has been to adjust institutions that were designed to function in a planning environment to function in an increasingly market-oriented environment. One of the most important of these institutional reforms has been the restructuring of...

The 1990s witnessed the unprecedented restructuring of a large number of formerly interconnected centrally planned economies into market-based systems. These reforms were fundamental, affecting all sectors of the economy and all segments of the population.

Les économies en transition sont confrontées à des défis de taille. Elles doivent notamment adapter des institutions créées dans l’optique de la planification centrale à un contexte de plus en plus soumis aux lois du marché. La restructuration du système budgétaire compte parmi les...