Public Expenditure Management: Selected Themes and Issues

2006 ◽  
pp. 49-72 ◽  
Keyword(s):  
Public Expenditure ◽  
Public Expenditure Management

scholarly journals PUBLIC EXPENDITURE MANAGEMENT IN INDONESIA:

2018 ◽  
Vol 15 (2) ◽  
pp. 189-224
Author(s):  
Aan Jaelani
Keyword(s):  
Fiscal Policy ◽  
Distribution System ◽  
Poverty Reduction ◽  
Public Expenditure ◽  
Central Government ◽  
General Interest ◽  
Public Expenditures ◽  
State Budget ◽  
Public Expenditure Management ◽  
Sustainable Economic Growth

This paper discusses the management of public expenditures in Indonesia in State Budget 2017. The data collected from fiscal policy documents, especially about government spending plans in 2017, and then be reviewed by policy analysis, the theory of public expenditures, and the theory of public goods, and compared with the theory of public expenditure in Islamic economics. Public expenditure management in Indonesia has implemented a distribution system that divided public expenditure for central government expenditures, transfers to the regions, and the village fund. In terms of fiscal policy, public expenditure priorities to support the achievement of sustainable economic growth, job creation, poverty reduction, and the reduction of gaps in the welfare of the whole community. In Islamic economics, public expenditure is used to meet the needs of the community based on the principles of general interest derived from the sharia. Public expenditure on Indonesia’s government as an effective tool to divert economic resources and increase the income of society as a whole, and focused on the embodiment of the people’s welfare.

scholarly journals Effects of Public Expenditure Management Practices on Service Delivery in the Public Sector: The Case of District Assemblies in Ghana

2019 ◽  
Vol 9 (2) ◽  
pp. 71
Author(s):  
George Kojo Scott
Keyword(s):  
Focus Group ◽  
Service Delivery ◽  
Quantitative Data ◽  
Management Practices ◽  
Public Expenditure ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
The Public ◽  
Public Expenditure Management ◽  
District Assemblies

This research analysed how the public expenditure management as practiced in the District Assemblies of Ghana affect service delivery. The research adopted a mixed-method research approach where qualitative and quantitative data were gathered using questionnaires, interviews, focus group discussions and document analysis. Multistage sampling was used to pick the respondents for the questionnaires, key interview informants and the participants in the focus group discussions. Thirty four out of 170 district assemblies which existed by 2008 were sampled. Participants in the study included 612 District Assembly (DA) officials, 1020 citizens, 28 national/regional officials and 20 participants in focus group discussions. Quantitative data, measured by using scaled-items, were analysed using descriptive statistics and regression while qualitative data were examined thematically. The study established that expenditure management practices had positive significant influence on service delivery. The study recommends that, the DAs should prioritize expenditures to key service delivery areas such as; those that enhance poverty reduction, improve on Human Capital index and strengthen Innovations practices. DAs should strengthen electronic, automation and appropriate technologies for better expenditure management and service delivery. There should be laws to ensure stiffer penalties and enforcement of sanctions on those involved in malpractices in public expenditure management practices, while persistent efforts are made to implement recommendations of Auditor General’s reports on DAs expenditures management practices.

Public Expenditure, Management, and Control

1980 ◽  
Vol 5 (4) ◽  
pp. 615
Author(s):  
Michael J. O'Connell ◽  
Richard Clarke
Keyword(s):  
Public Expenditure ◽  
Public Expenditure Management ◽  
And Control

scholarly journals Integrated Financial Management Information System: a conceptual framework for Migori County, Kenya

2017 ◽  
Vol 6 (1) ◽  
pp. 37-45
Author(s):  
Otieno Okello Jared ◽  
Stephen Migiro ◽  
Emmanuel Mutambara
Keyword(s):  
Information System ◽  
Technology Acceptance ◽  
Management Information System ◽  
Financial Management ◽  
Public Expenditure ◽  
Modern World ◽  
Key Factors ◽  
Management Information ◽  
The Public ◽  
Public Expenditure Management

In the modern world, developing countries like Kenya, Tanzania, Ethiopia and several others in the African continent have been encouraged to reform their public expenditure management systems through computerization of the entire public sectors in response to the increasing volume of data or information that need to be processed. There are, however, various factors to be considered prior to the implementation of the public expenditure management information systems. This paper undertakes a theoretical review of the critical success factors that impact on the implementation of an Integrated Financial Management Information System (IFMIS) with a view to identify factors applicable to the Migori County of Kenya. The paper, then, identifies the key factors to be incorporated in the proposed IFMS framework. The proposed framework draws from the Technology Acceptance Model (TAM), Innovation Diffusion Theory (IDT) and the Work Around Theory (WAT). The paper fuses these theories towards a successful adoption of use of modern technology within the public sector IFMS. The key factors include technical, organizational, environmental, cultural and ethical behavior. These factors could improve efficiency and transparency through direct payments to suppliers and contractors, reduced prices due to gains based on the time value of money, as well as the comparative analysis of market rates and advanced relations across the numerous organizational units within government on execution, reporting, and thoroughness of budget transactions.

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