scholarly journals PEFA, Public Financial Management, and Good Governance

10.1596/31347 ◽  
2019 ◽  
Author(s):  
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Public Financial Management

scholarly journals Public financial management reform: an ongoing journey towards good governance

2018 ◽  
Vol 16 (4) ◽  
pp. 585-609 ◽  
Author(s):  
Fadi Alkaraan
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Single Case ◽  
Future Research ◽  
Control Mechanisms ◽  
Content Type ◽  
Management Reform ◽  
Public Financial Management ◽  
The Impact

Purpose This paper aims to provide a better understanding of the influence of contextual factors on public financial management reform (PFMR) process. It provides a comprehensive analytical view of PFMR in the UAE over the period (2003-2016). Design/methodology/approach The paper is based on a case study approach as a research methodology. It draws on archival data as well as interviews with key staff of the Ministry of Finance (MoF). A contingency model is used as conceptual framework to examine PFMR in the UAE. Findings Finding of this study show that the PFMR process cannot be viewed as an isolated initiative, rather, as part of a set of broader NPM reforms to strengthen public accountability for performance. The transition process creates major organisational changes; strategy, structure (new rules and roles), culture (core values about organisational vision, mission, and objectives). Benchmarks and milestones have been set in the accompanying monitoring matrix, though in practice, delays have typically occurred in the implementation of reforms. Challenges ahead facing the MoF are addressed. Research limitations/implications The findings should be understood in the economic, social and historical contexts of the UAE. Given the narrow scope of this paper, a single case study was conducted. Crucial themes for future research including how public sector executives employ effective independent measures of outcomes. The impact of basic supporting subsystems in translating strategic priorities and integrating them into the federal budget. Practical implications Research on PFMR is inherently practical. Essential factors for successful implantation of PFMR include government strategy, regulatory framework, information communication technology, technical experience, strong leadership, long-term political and administrative commitments, strategic pre-decision control mechanisms and accurate performance measurement. Originality/value This paper contributes to the limited studies on PFMR in Middle East and North Africa (MENA) countries. Lessons of this study may be valid for other countries considering similar developments in their PFMR.

scholarly journals A Review of Economic Status and Public Sector Financial Management Reforms in Kenya

2015 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Micah Odhiambo Nyamita ◽  
Elijah Wanamboe Wekesa
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Good Governance ◽  
Economic Status ◽  
National Policy ◽  
Policy Makers ◽  
The Public ◽  
Public Financial Management

<em>Practical concerns relating to successful public financial management ultimately determines whether or not there is good governance at all public sector institutions</em><em>. Although there is growing literature on national public financial management in general, the researchers feel that less attention has been focused on the financial management reforms in Kenya. This paper, therefore, reviewed literature on public sector financial management reforms in Kenya, starting with the current economic status in Kenya. The exceptionality of this paper was the use of a significant body of literature focusing on 15 articles concerning the public sector financial management reforms and economic status in Kenya. The findings could assist in creating awareness on the main themes of public sector financial management reforms within the Kenyan public sector and help the national policy makers to develop measures of enhancing performance within the sector.</em>

scholarly journals PEFA, Public Financial Management, and Good Governance

2019 ◽  
Author(s):  
Jens Kromann Kristensen ◽  
Martin Bowen ◽  
Cathal Long ◽  
Shakira Mustapha ◽  
Urška Zrinski
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Public Financial Management

Assessing and Reforming Public Financial Management

2003 ◽  
Author(s):  
Richard Allen ◽  
Salvatore Schiavo-Campo ◽  
Thomas Columkill Garrity
Keyword(s):  
Financial Management ◽  
Public Financial Management

SISTEM PENGANGGARAN PENDIDIKAN TINGGI DARI OLD PUBLIC MANAGEMENT MENUJU NEW PUBLIC MANAGEMENT

1970 ◽  
Vol 2 (2) ◽  
pp. 127-142
Author(s):  
A. Budi Santosa
Keyword(s):  
Higher Education ◽  
Financial Management ◽  
Public Management ◽  
Good Governance ◽  
National Development ◽  
Development Planning ◽  
Planning System ◽  
Successful Implementation ◽  
Service Agency ◽  
Legal Entity

Budget implementation in government agencies has not been effective even though legislation has mandated that performance-based budgeting should be implemented gradually starting in 2005. Some researches on budgeting found a disregard for the prerequisites for the successful implementation of performance-based budgeting, which includes participation, competence, and the clear documents and budgeting procedures. In Indonesia, the reform of budgeting begins with the issuance of Act No. 17 of 2003 on State Finance and Act No. 25 of 2004 on National Development Planning System, which is a product of legislation that became a milestone of reform in national planning and budgeting. In universities in Indonesia budget management system changes begins to be applied especially after the implementation of autonomy in the management of higher education institutions, namely since the issuance of Government Regulation on Higher Education as State-Owned Legal Entity (BHMN), Public Service Agency (BLU), even the latter leads to the State University-Owned Legal Entity(PTN-BH). The change of financial management is not without reason, but is intended to more financial management of performance-oriented, transparent and accountable, the estuary of the increasing good governance. Pelaksanaan anggaran di instansi pemerintah selama ini belum efektif, padahal undang-undang telah mengamanatkan bahwa pelaksanaan penganggaran berbasis kinerja hendaknya dapat dilaksanakan secara bertahap mulai tahun 2005. Beberapa hasil penelitian tentang penganggaran menunjukan adanya pengabaian terhadap prasayarat keberhasilan pelaksanaan penganggaran berbasis kinerja, yang antara lain ditentukan oleh faktor-faktor pendukung seperti partisipasi, kompetensi, dan adanya kelengkapan dokumen dan prosedur penganggaran secara jelas. Di Indonesia, reformasi bidang penganggaran diawali dengan terbitnya Undang-undang Nomor 17 Tahun 2003 tentang Keuangan Negara Undangundang Nomor 25 Tahun 2004 tentang Sistem Perencanaan Pembangunan Nasional merupakan produk undang-undang yang menjadi tonggak sejarah reformasi di bidang perencanaan dan penganggaran nasional. Di lingkungan perguruan tinggi Indonesia perubahan sistem manajemen anggaran mulai diterapkan terutama setelah dilaksanakannya otonomi dalam pengelolaan lembaga pendidikan tinggi, yaitu sejak diterbitkannya Peraturan Pemerintah tentang Perguruan Tinggi sebagai BHMN, BLU, bahkan yang terakhir ini mengarah pada PTN-BH. Perubahan arah pengelolaan keuangan tersebut tidak tanpa alasan, namun dimaksudkan agar pengeloaan keuangan lebih berorientasi pada kinerja, transparan dan akuntabel, yang muaranya tentu pada meningkatnya good governance.

PENGUATAN KELEMBAGAAN DESA DALAM MEWUJUDKAN OTONOMI DI DESA-DESA PESISIR Studi di Desa Sokop Kecamatan Rangsang Pesisir Kabupaten Kepulauan Meranti

2017 ◽  
Vol 15 (2) ◽  
pp. 98
Author(s):  
MY Tiyas Tinov ◽  
Tito Handoko
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Participatory Development ◽  
Institutional Capacity ◽  
Government Officials ◽  
Administrative Capacity ◽  
Institutional Strengthening ◽  
Institutional Issues ◽  
Key Issues ◽  
The Village

This study examines the institutional strengthening Sokop village in the district of MerantiIslands. The village of institutional issues Sokop be a reflection of the condition of the villagesare located in coastal areas and outer islands in Indonesia. Limitations accessibility of informa-tion, transport and communication are key issues faced by the region (read-Village Sokop) sothat the development of institutional capacity and its derivatives is not as advanced and as fastas the accessibility of the region are within easy reach. By putting itself on the theoretical frame-work of institutional strengthening these studies focus to see phenomena institutional VillageSokop especially from the aspect of good governance and administrative capacity Sokop Vil-lage Government officials. This study used a qualitative approach and to optimize the study, theauthors used the strategy phenomenology.The results of this study indicate that the institutional capacity of the village governmentSokop not support in efforts to achieve regional autonomy, it is characterized by weak institu-tional role Desa Sokop in building independence of the village, institutional structuring andmanagement of village governance, weak financial management, and lack of community par-ticipation in development village (participatory development).

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