Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 15 of 15 for “"Public Financial Management"”.
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Public financial management reforms for value-for-money in selected South African provincial governments
Far-reaching public financial management (PFM) reforms have been implemented in South Africa in accordance with the Public Financial Management Act, 1999 (Act 1 of 1999) (PFMA). This study assesses the extent to which the PFMA and related reforms have achieved their initial objectives of enhancing …
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Information technology governance and local public financial management reform : the case of Bangalore, India
… over the transparency of local government financial management and reporting systems and the capacity of urban local bodies to implement modern performance budgeting and accrual accounting structures. This dissertation examines the relationship between these policy concerns in the case of …
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Leadership perspectives on service delivery in the South African Public Service : a critical overview of the public financial management systems from 1994 to 2004
… any activities that government departments and public entities engage in. The delivery of services by the government and the reporting of any achievements are also crucial and ensure that citizens know what services the government is delivering. The challenge facing the government is whether the …
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INTERNAL AUDIT AND CONTROL FUNCTION AND PROCUREMENT FRAUD IN HIGHER EDUCATION INSTITUTIONS: EVIDENCE FROM AN EMERGING ECONOMY
… General’s Report, 2018). This pattern of financial irregularities does not change in the years 2019 and 2020. Various Acts were introduced by the government of Ghana (Internal Audit Agency Act, 658, 2003; Public Procurement Act, 663, 2003; Public Financial Management Act 921, 2016). These …
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Moving towards transparency and participation in the budgetary process : a case study of Sierra Leone
… in developing countries and institute sound public finance management systems. This strategic approach has resulted in the emergence of anti-corruption commissions in Africa and elsewhere as a means to institute good governance, limit unconscionable spending and promote economic growth. …
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Risk management in public expenditure management and service delivery in Malaysia
… the World Bank still insist on the use of their financial management system rather than the recipient country’s financial management system, despite the intention under the Paris Declaration 2005 to use the respective government’s systems. The study then explores the reasons why the financial …
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Assessing the impact of domestic and external debt on the Gambia’s economic growth : an ardl analysis
… and long-run effects of domestic and external public debt on economic growth in The Gambia, a low-income economy characterized by persistent fiscal constraints and external vulnerabilities. Using annual data from 1976 to 2023, the analysis employs the Autoregressive Distributed Lag (ARDL) …
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Country programmable aid : differences, divergences and contradictions between donor aid strategies and beneficiary country developments plans
Aid has a significant impact on governance and public spending in sub-Saharan Africa. In Mozambique (amongst others) aid accounts for more public spending than domestic revenues do. Even in countries less dependent on aid, international donors influence policy making by investing in a technical …
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An assessment of the integrated financial management information system implementation: a case study of the ministry of finance.
… to establish an assessment of the Integrated Financial Management Information System (IFMIS) implementation in Zambia’s Ministry of Finance. Precisely, the following objectives guided the study: to establish the Extent to which IFMIS has been implemented (EII), the Contribution of IFMIS to the …
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An assessment of the integrated financial management information system implementation: a case study of the ministry of finance.
… to establish an assessment of the Integrated Financial Management Information System (IFMIS) implementation in Zambia’s Ministry of Finance. Precisely, the following objectives guided the study: to establish the Extent to which IFMIS has been implemented (EII), the Contribution of IFMIS to the …
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Political prioritisation for performance-based financing at the county level in Kenya: 2016 to 2019
… pre-existing centralised and rigid approaches to public financial management; and actors at the sub national level who contested the PBF intervention design features and its framing as ‘additional funding'. As a consequence, the implementation of PBF in Kilifi was for a short time only using donor …
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Three essays on Self-Government Accounting Practices under Settler Colonialism: A Case study from Palestine.
… essay (Chapter 2) explores the enactment of New Public Financial Management (NPFM) as a component of the liberal peace-building discourse, disseminated by the World Bank. The study relies on the Fairclough dialectical relational approach to Critical Discourse Analysis (1992, 1999, 2010, 2012). …
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An evaluation of the implementation of GRAP by the South African Social Security Agency
Globally, the public sector implements appropriate and pragmatic international accounting standards. The importance of developing these standards is to ensure and enhance transparency and accountability of public funds, which result in well thought out and better financial decisions. The …
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THREE ESSAYS ON PROPERTY TAX ADMINISTRATION
… costs, in a state where counties are mandated to financially contribute to the state program. The key motivation of this study is to understand the consequences of a change in the way a large public insurance program is co-financed by different levels of governments. This paper intends to fill the …
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Parliamentary Control of Public Money
… analyses the idea that parliament controls public money in parliamentary constitutional systems of government. That analysis proceeds through an historical and contemporary examination of the way legal practices distribute authority over public money between different institutions of …