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...

Les années 90 ont été marquées par la transformation sans précédent d’un grand nombre d’économies interconnectées à planification centrale en économies de marché.

With increasing frequency, the IMF has assisted middle-income countries, especially emerging economies, in adopting the types of budget reforms that have been introduced in many Organization for Economic Cooperation and Development (OECD) countries - reforms that emphasize performance and...

This paper stresses the role of budget system reform in economies in transition as an essential basis for the implementation of effective fiscal policies. However, introducing such structural reforms in often unstable economic environments has not proved easy. Using Russia as a case study, the...

The Russian federal government has recently initiated a fundamental reform of its budget system, encompassing important policy, procedural, and institutional changes. This paper reviews this reform agenda with reference to the experience of industrial countries that over the past two to three...