Public Financial Management and Internal Control (Запис № 575219)
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| fixed length control field | 07124nam a22006495i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-3-031-35066-5 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | DE-He213 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250902145935.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
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| fixed length control field | 230927s2024 sz | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9783031350665 |
| -- | 978-3-031-35066-5 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.1007/978-3-031-35066-5 |
| Source of number or code | doi |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ9-9940 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFFD |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS051000 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFFD |
| Source | thema |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Hepworth, Noel. |
| Relator term | author. |
| Relator code | aut |
| -- | http://id.loc.gov/vocabulary/relators/aut |
| 9 (RLIN) | 21464 |
| 245 10 - TITLE STATEMENT | |
| Title | Public Financial Management and Internal Control |
| Medium | [electronic resource] : |
| Remainder of title | The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies / |
| Statement of responsibility, etc | by Noel Hepworth. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. 2024. |
| 264 #1 - | |
| -- | Cham : |
| -- | Springer International Publishing : |
| -- | Imprint: Palgrave Macmillan, |
| -- | 2024. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | XXIII, 579 p. 16 illus. |
| Other physical details | online resource. |
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| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 1: Financial control and financial management in the public sector: a managerial perspective -- Chapter 2: Implementing public financial management and internal control (PFM/IC -- Chapter 3: The distinction between public financial management and internal control (PFM/IC) and public financial administration and internal control (PFA/IC) -- Chapter 4: The practical steps for initiating a successful PFM/IC reform -- Chapter 5: The particular responsibilities of the minister of finance and the ministry in the development of a PFM/IC policy -- Chapter 6: Risks and unintended consequences of the reform -- Chapter 7: The responsibilities of the top operational management official for the implementation and quality control of PFM/IC -- Chapter 8: The role of the head of finance and the finance department in line ministries and other public organisations with the application of PFM/IC -- Chapter 9: The role of the department responsible for advising on and securing the application of PFM/IC -- Chapter 10: Achieving the benefits that introducing PFM/IC can generate and accounting for the costs -- Chapter 11: International standards of internal control relevant to the application of PFM/IC -- Chapter 12: Managing and controlling second level organisations – the responsibilities of the first level organisation -- Chapter 13: Monitoring the change from administration to management – demonstrating this through the utilisation of a statement of internal control -- Chapter 14: Public sector reform, delegation and the impact upon PFM/IC. |
| 506 0# - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Open Access |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exists willing to take advantage of the opportunities created by such technical developments, is it beneficial to pursue them. The benefits of PFM/IC flow from an improved quality of management. Despite enormous efforts, reform of public financial management and internal control (PFM/IC) in developing and transition economy countries has not been particularly successful in improving the quality of public service delivery and the use of public resources. This book outlines why this is and suggests a new approach. The analysis set out in this book is particularly relevant especially given limited national budgets and squeezed international aid budgets. These management changes include to the political/official relationships, to management structures, to budgetary and accounting arrangements and to the relationships between, particularly, the ministry of finance and other ministries. They require the delegation of operational management, developments in financial management and in accountability arrangements and a reconsideration of personnel policies, penalty and sanction arrangements. Managerial training for the civil service will be a key requirement. Reform may impact upon traditional cultural practices. These changes are all inter-related and should be coordinated. Noel Hepworth was the Chief Executive of CIPFA from 1980-1996. He is a qualified public finance accountant and was the initial Chairman of Accountancy of Europe’s Public Sector Committee and a technical adviser to IFAC’s Public Sector Accounting Standards Board for a period of years. More recently, he has worked extensively with OECD/SIGMA in many countries. Earlier in his career he worked in local government. He was an original member of the UK Audit Commission. He holds a post graduate diploma in public administration from the University of London. He has been awarded honorary doctorates by the Universities of Hull, Brighton and London City. He is a Fellow of the Center of Excellence in Finance, Slovenia and was awarded an OBE by Her Majesty the Queen in 1980. |
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| -- | Accessibility summary: This PDF does not fully comply with PDF/UA standards, but does feature limited screen reader support, described non-text content (images, graphs), bookmarks for easy navigation and searchable, selectable text. Users of assistive technologies may experience difficulty navigating or interpreting content in this document. We recognize the importance of accessibility, and we welcome queries about accessibility for any of our products. If you have a question or an access need, please get in touch with us at accessibilitysupport@springernature.com. |
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| -- | No reading system accessibility options actively disabled |
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| -- | Publisher contact for further accessibility information: accessibilitysupport@springernature.com |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Finance, Public. |
| 9 (RLIN) | 733 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Development economics. |
| 650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Public Finance. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Financial Accounting. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Development Economics. |
| 710 2# - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | SpringerLink (Online service) |
| 773 0# - HOST ITEM ENTRY | |
| Title | Springer Nature eBook |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Display text | Printed edition: |
| International Standard Book Number | 9783031350658 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Display text | Printed edition: |
| International Standard Book Number | 9783031350672 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Display text | Printed edition: |
| International Standard Book Number | 9783031350689 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://doi.org/10.1007/978-3-031-35066-5">https://doi.org/10.1007/978-3-031-35066-5</a> |
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