Relevant bibliographies by topics / Financial accounting public institutions

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Financial accounting public institutions'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Financial accounting public institutions"

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Beksultanov, A. A., and T. A. Tagaev. "ANALYSIS OF FINANCIAL, ECONOMIC, ECONOMIC ACCOUNTING IN PUBLIC INSTITUTIONS." Herald of KSUCTA n a N Isanov, no. 1-2020 (April 6, 2020): 175–80. http://dx.doi.org/10.35803/1694-5298.2020.1.175-180.

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The article discusses the analysis of financial, economic, economic accounting in state institutions. In the field of management, part of the analysis is the basis of management, the tasks and functions of analysis are indicated. For the analysis, mainly used information from financial statements. Also, analysis tasks, analysis steps, analysis methods are considered to correctly use the information for the above types of analysis. In addition, the article indicates the responsibility of the head of the budget institution and its functions for the effective development of the institution. The m
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Kerimov, V. E. "Budgetary accounting of non-financial assets in public sector institutions." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 3 (March 20, 2025): 24–35. https://doi.org/10.33920/med-17-2503-03.

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Institutions of the public sector of the economy, in accordance with current legislation, perform their assigned functions and tasks on a daily basis that contribute to the social reproduction of goods. They are represented by state-owned, autonomous and budgetary institutions. At the end of each reporting period, each such institution generates and submits budget reports to various users, which provide data, including on the status and movement of non-financial assets. he composition of non-financial assets is extensive and includes property and material resources that belong to the instituti
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Tsiatkovska, Olena. "ACCOUNTING POLICY AS A TOOL FOR MANAGEMENT OF NON-FINANCIAL ASSETS OF STATE INSTITUTIONS." "Scientific notes of the University"KROK", no. 3(71) (September 30, 2023): 85–91. http://dx.doi.org/10.31732/2663-2209-2022-71-85-91.

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The article examines the accounting policy as one of the elements of the organization of accounting in state institutions, as well as the relationship between the formation of the accounting policy and the main elements and effectiveness of the management of the integral accounting system of non-financial assets of state institutions. The purpose of this article is to study the accounting policy, as the main element of the organization of accounting in state institutions, as well as the relationship between the formation of accounting policy and the effectiveness of managing the integral syste
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HRYHORIV, Olha, Anton ABRAMOV, and Oksana KROCHAK. "Modernization of accounting processes in public institutions: efficiency and transparency." Economics. Finances. Law 4/2024, no. - (2024): 63–68. http://dx.doi.org/10.37634/efp.2024.4.13.

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Introduction. Accounting processes in budgetary institutions play a significant role in managing state finances, ensuring accountability, and maintaining transparency. However, traditional methods often prove to be ineffective and insufficiently transparent due to outdated practices. Therefore, there is a need for modernization to enhance the efficiency and transparency of accounting processes. The purpose of the paper is to discuss the modernization of accounting processes in budgetary institutions and its impact on efficiency and transparency. Specifically, the paper analyzes the implementat
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LI, Xuefen. "Discussion on monthly financial accounting report of public institution under new government accounting system." Theory and Practice of Social Science 4, no. 1 (2022): 12–19. http://dx.doi.org/10.6914/tpss.040102.

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The new government's accounting system officially implemented in 2019, Implemented "double base" accounting system, It is a parallel accounting system of financial accounting based on accrual basis and budget accounting based on cash basis, The financial reporting system also implements the "dual reporting" system, required to provide both final accounts and financial reports. The purpose of this paper is to explore the accounting system under the new government, In accordance with the requirements of the management of general public institutions or other accounting information users for month
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Tsiatkovska, Olena. "ACCOUNTING OF NON-FINANCIAL ASSETS IN THE MANAGEMENT OF PUBLIC SECTOR ENTITIES." Institute of accounting, control and analysis in the globalization circumstances, no. 3-4 (December 30, 2021): 40–47. http://dx.doi.org/10.35774/ibo2021.03-04.040.

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Introduction. The article examines the economic nature and main purpose of non-financial assets, the classification of non-financial assets according to different approaches, the relationship between public sector accounting and the management of non-financial assets. Methods. Methods of induction, deduction, comparison and synthesis have been used in the study of the economic essence and in the elaboration of the author’s definition of «non-financial assets». Methods of analysis, comparison and synthesis have been applied in the study of the classification of non-financial assets and in the e
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Abdelhameed AHAMED, Mojahid. "THE IMPACT OF APPLYING INTERNATIONAL ACCOUNTING STANDARDS IN PUBLIC SECTOR ON QUALITY OF FINANCIAL REPORTS GOVERNMENTAL INSTITUTIONS (AFIELD STUDY ON GOVERNMENTAL INSTITUTIONS IN GEZIRA STATE – SUDAN)." RIMAK International Journal of Humanities and Social Sciences 05, no. 05 (2023): 100–122. http://dx.doi.org/10.47832/2717-8293.25.7.

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This paper aimed to know the impact of applying international accounting standards in the sector. the year on the quality of financial reports and professional performance, and knowledge of the obstacles to the application of standards International accounting governmentinstitutions. The researcher used the analytical method Descriptive in the field study procedures by collecting information from its sources Primary and secondary data were collected by distributing a questionnaire specially prepared for this purpose. Purpose and distributed to the study population consisting of government inst
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Potter, Brad. "Financial accounting reforms in the Australian public sector." Accounting, Auditing & Accountability Journal 15, no. 1 (2002): 69–93. http://dx.doi.org/10.1108/09513570210418897.

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In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public‐sector organisations, including the recognition of cultural, heritage and scientific collections as assets by non‐profit cultural organisations. The regulations inappropriately apply traditional accounting concepts of accountability and performance, notwithstanding that the primary objectives of many of the organisations affected are not financial. This study examines how this was able to occur within the ideas outlined in Douglas’s (1986
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Yang, Xianggui. "Strengthen the Practice of Accounting Management in Public Institutions." Modern Economics & Management Forum 5, no. 4 (2024): 650. http://dx.doi.org/10.32629/memf.v5i4.2541.

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With the development of the times, the management system in public institutions is constantly improving, but in its financial management work, accounting management work has a large shortage, to a certain extent, affecting the normal development of public institutions. This paper will explain the significance of strengthening the accounting management of public institutions, and analyze the problems existing in the accounting management of public institutions in detail, including the concept of accounting management to be innovated, the foundation of accounting management is weak, the accounti
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Matei, Nicoleta Cristina, Marin Ţole, and Mihaela Andreea Stroe. "THE IMPORTANCE OF TANGIBLE FIXED-ASSETS REVALUATION: A COMPARISON BETWEEN ROMANIAN ACCOUNTING REGULATIONS AND THE IPSAS 17 ‘PROPERTY, PLANT AND EQUIPMENT’." CBU International Conference Proceedings 5 (September 23, 2017): 314–19. http://dx.doi.org/10.12955/cbup.v5.944.

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The purpose of a tangible fixed-assets revaluation is to establish true values for assets and a genuine picture of the financial position and the result of public institutions. This article presents the legislation needed to implement international provisions regarding the accounting system of public institutions, especially those concerning the revaluation of tangible fixed assets. It contains a comparison between the national regulations and guidelines of the International Public Sector Accounting Standard for tangible fixed assets. It highlights the convergences and divergences regarding th
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Dissertations / Theses on the topic "Financial accounting public institutions"

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Шкодкіна, Юлія Михайлівна, Юлия Михайловна Шкодкина, Yuliia Mykhailivna Shkodkina та Н. В. Остріщенко. "Особливості бухгалтерського обліку в бюджетних установах". Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/12503.

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Бухгалтерський облік в бюджетних установах це дуже відповідальний і складний процес, тому для ефективного виконання завдань, необхідною є раціональна організація бухгалтерського обліку з урахуванням особливостей їх діяльності. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/12503
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Schoonraad, Norle. "Managing financial communication towards a conceptual model /." Diss., Pretoria : [s.n.], 2003. http://upetd.up.ac.za/thesis/available/etd-03032004-152156.

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Lino, André Feliciano. "Reforma da contabilidade pública e os tribunais de contas." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-06102015-163641/.

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A presente pesquisa discute a legitimação da autoridade de normatização da contabilidade aplicada ao setor público para a Secretária do Tesouro Nacional (STN), a atuação dos Tribunais de Contas no processo de convergência às International Public Sector Accounting Standards (IPSAS) e a preparação para a atuação com Auditoria Financeira em municípios. A convergência para normas internacionais de contabilidade levou ao questionamento da autoridade na regulação contábil aplicada ao setor público em meados de 2009, e passou a demandar a estruturação da função de Auditoria Financeira no nível sub-na
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Zabad, Lana. "La réforme de la gestion des finances publiques dans le cadre d'une politique de développement : le cas de la Syrie." Thesis, Aix-Marseille, 2016. http://www.theses.fr/2016AIXM1011.

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La gestion des finances publiques est une composante essentielle du processus de développement. Elle soutient la stabilité fiscale et macro-économique, oriente l'allocation des ressources publiques aux priorités nationales du développement. La faiblesse des systèmes de gestion des finances publiques qui couvre toutes les phases du cycle budgétaire, notamment la préparation, l’exécution du budget et le contrôle interne et l’audit externes pouvant entraîner des pertes réels de ressources. Notre présente recherche analytique propose d’analyser la situation de la gestion des finances publiques en
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Wolfe, Simon St John. "An economic analysis of financial institutions' accounting practice." Thesis, University of Southampton, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243653.

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Holifield, Suzanne Marie. "Risk management and hedge accounting decisions at financial institutions." Connect to resource, 1995. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1267632084.

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Chew, Tong-Gunn. "Incentives for voluntary disclosures of derivative financial instruments by financial institutions in Singapore." Monash University, Dept. of Accounting and Finance, 2004. http://arrow.monash.edu.au/hdl/1959.1/5301.

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au, Rebecca tan@anu edu, and Chyi Woan (Rebecca) Tan. "Accounting for Financial Instruments: An Investigation of Preparer and User Preference for Fair Value Accounting." Murdoch University, 2005. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20051011.123944.

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This research study, motivated by the difference in opinion between the Joint Working Group of Standard Setters (JWGSS) and the Joint Working Group of Banking Associations (JWGBA), generates empirical evidence on preparer and user preferences for fair value accounting for all financial instruments. Australian and Singaporean respondents’ perceptions on the measurement of financial instruments at fair value and the recognition of changes in fair value as gains or losses in the Income Statement are obtained. This study provides better understanding of the perceptions on the international proposa
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Aziz, Asmah Abdul. "Financial reporting by Scottish local authorities." Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk/R?func=search-advanced-go&find_code1=WSN&request1=AAIU603192.

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This research examines financial reporting by Scottish local authorities. Two particular aspects have been examined, namely audit lags and audit incidents. 65 local authorities were examined for the period 1989/90 until 1995/96. This period is classified as the pre-reorganisation period. Then the research continued by analysing audit lags and audit incidents for the 32 new postreorganisation local authorities for 1996/97 and 1997/98. The researcher used Luder's (1992) contingency model of public sector accounting innovations as a framework to analyse the stimuli for financial reporting changes
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Goddard, Andrew Richard. "Financial and organisational control in the public sector : a paradigmatic exploration." Thesis, University of Southampton, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.241941.

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Books on the topic "Financial accounting public institutions"

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Hrvoje, Šapina, and Jahić Haris, eds. Računovodstvo finansijskih institucija. Libertas, 2008.

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Samarasiri, P. A survey of financial system. Central Bank of Sri Lanka, 2017.

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Fund, International Monetary. International financial statistics: Supplement on public sector institutions. International Monetary Fund, 1987.

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Garner, C. William. Accounting and budgeting in public and nonprofit organizations: A manager's guide. Jossey-Bass, 1991.

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Office, General Accounting. Quick reference guide. U.S. General Accounting Office, 1995.

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Office, General Accounting. Quick reference guide. The Office, 1997.

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Office, General Accounting. Quick reference guide. U.S. General Accounting Office, 1997.

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United States. General Accounting Office. Accounting and Financial Management Division., ed. [CASB-- educational institutions]. The Office, 1992.

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Fund, International Monetary. International financial statistics: Supplement on price statistics. International Monetary Fund, 1986.

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Fund, International Monetary. International financial statistics: Supplement on government finance. International Monetary Fund, 1986.

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Book chapters on the topic "Financial accounting public institutions"

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Modugno, Guido, and Ferdinando Di Carlo. "Financial Sustainability of Higher Education Institutions: A Challenge for the Accounting System." In Financial Sustainability of Public Sector Entities. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-06037-4_9.

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Yang, Xue, and Yan Gao. "Analysis of Fixed Asset Accounting in Public Service Institutions under the New Accounting System." In Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024). Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-408-2_2.

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Zylberberg, Laurent. "7. From Crisis to Crisis, Can Europe Count on National Promotional Banks as Silver Bullets?" In Financing Investment in Times of High Public Debt. Open Book Publishers, 2023. http://dx.doi.org/10.11647/obp.0386.07.

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The great financial crisis of 2008–2009 was a game changer for National Promotional Banks (NPBIs) in Europe, with the COVID-19 pandemic and the Ukraine crisis reinforcing this shift. The ‘Juncker Plan’ shed a light on the investment gap and demonstrated that a dynamic European policy was possible. Thanks to the InvestEU programme, actors at the European level, such as the EIB Group, and the national level (via NPBIs and Financial Institutions) thrived in their specific role of fostering essential long-term investment throughout our continent. With this in mind, we need to have a different look
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Budner-Iwanicka, Luiza. "Regionální komory veřejného auditu (RIO) jako orgány dohledu a kontroly... nad finančním hospodařením územní samosprávy v Polsku." In Interakce práva a ekonomie. Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-11.

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The article is devoted to the characteristics of the supervisory and control activities over municipal financial management performed in Poland by regional chambers of audit. Established under the Act of October 7, 1992 on regional chambers of audit, institutions for supervision and control of financial management of local government units started their activity 2.5 years after the restitution of local government in Poland, which was one of the main pillars of the political changes that took place after 1989. Characteristics of the individual competences of regional accounting chambers in rela
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Bandy, Gary. "Financial accounting." In International Public Financial Management. Routledge, 2018. http://dx.doi.org/10.4324/9781351128308-2.

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Mahar, Abdul Rauf, Ayesha Bhatti, Muhammad Junaid Ashraf, and Asfand Zubair Malik. "The Islamic Accounting Environment." In Financial Reporting for Islamic Financial Institutions. Routledge, 2023. http://dx.doi.org/10.4324/9781003381525-1.

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Bandy, Gary. "Management accounting." In International Public Financial Management. Routledge, 2018. http://dx.doi.org/10.4324/9781351128308-3.

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Billah, Mohd Ma’Sum. "Islamic accounting versus mainstream accounting." In Accounting and Auditing Standards for Islamic Financial Institutions. Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-6.

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Beuselinck, Christof, and Arnt Verriest. "Fair value accounting in financial institutions." In The Routledge Companion to Fair Value in Accounting. Routledge, 2018. http://dx.doi.org/10.4324/9781315621876-7.

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Hassan, Abul, Aktham Issa AlMaghaireh, and Muhammad Shahidul Islam. "International Islamic Accounting Standard-Setting Body (AAOIFI)." In Islamic Financial Markets and Institutions. Routledge, 2022. http://dx.doi.org/10.4324/9780429321207-17.

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Conference papers on the topic "Financial accounting public institutions"

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Turcanu, Liliana, and Lilia Grigoroi. "Cost accounting: a comparative study of best practices in higher education." In International scientific conference "Development Through Research and Innovation" IDSC-2025. Academy of Economic Studies, 2025. https://doi.org/10.53486/dri2025.54.

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The article investigates university cost accounting in the Republic of Moldova (RM), highlighting the need to adopt internationally recognised practices to strengthen financial sustainability and transparency. The research goal is to compare the cost-accounting system used in Moldovan public higher-education institutions (HEI) with a range of established international models. The study relies on a qualitative analysis of national legislation, benchmark international reports and specialised academic literature, supported by comparative investigation. The findings reveal the current system's lim
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Kalaycı, Emine, and Rabia Özpeynirci. "Reflections Of Public Disclosure And Transparency Principles To Accounting Information System In Corporate Governance Basic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01139.

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Financial crises occurred in international markets and costs of these crises to investors at microeconomic level and to whole country at macroeconomic level caused institutional administration to have more interest. There are some regulations in this area to follow events in the world closely and to increase the contributions of capital markets on economic development. Background of institutional administration is regulated by Capital Market Legislation, Turkish Trade Legislation, International Reporting Standards and Turkey Accounting Standards. These regulations stand out in accounting prima
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Buzdugan, Ana-Maria. "The role of internal audit in preventing and detecting fraud with european funds." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.05.

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In a world of change and complexity, the institutions and organisations managing these funds face significant challenges in maintaining financial integrity and ensuring regulatory compliance. Fraud and irregularities in the use of these funds are a major concern for national and European authorities, with a negative impact on financial integrity, the reputation of institutions and public trust. Therefore, investigating the role of internal audit in this process is crucial for identifying vulnerabilities and implementing effective fraud prevention and detection measures.The research methods are
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SIDKI, Marcus, David BOLL, and Harry MÜLLER. "Do Public Enterprises Manage Earnings? Evidence from Germany." In Current Trends in Public Sector Research. Masaryk University Press, 2020. http://dx.doi.org/10.5817/cz.muni.p210-9646-2020-13.

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Earnings management is among the most extensively analysed topics of empirical accounting research since the 1980s. However, studies have focussed on commercial enterprises only and not yet properly covered the case of public enterprises. We try to close this research gap by modelling the management incentives to ma-nipulate earnings with reference to institutional economic theory. Based on that, we analyse the financial reporting of 14,800 German public companies over a period of 16 years. The data shows clear signs of earn-ings management for those public enterprises that are more independen
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PURII, Roman, and Mariya FLEYCHUK. "UNIVERSAL BASIC INCOME AS A FOUNDATION OF HAPPINESS-ORIENTED ECONOMIC POLICY OF A CONTEMPORARY STATE." In Happiness And Contemporary Society : Conference Proceedings Volume. SPOLOM, 2021. http://dx.doi.org/10.31108/7.2021.52.

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The contemporary capitalistic social order has reached its apogee and starts to decline. COVID-19 pandemic has exacerbated economic and financial problems. Digitalization of production processes, automation and robotization of production leads to the elimination of jobs, and hence, to a reduction of the tax base that leads to the destruction of existing institutions of social security. Universal Basic Income or Unconditional Basic Income (UBI) as a way of distribution of public goods and a form of social welfare has been considered in recent decades as the foundation for a social component of
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Abdulbari, Hani Hazaa. "A Critique On Consolidation Accounting For Islamic Financial Institutions." In AIMC 2017 - Asia International Multidisciplinary Conference. Cognitive-Crcs, 2018. http://dx.doi.org/10.15405/epsbs.2018.05.48.

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Kudhori, Ahmad, and Hedi Pandowo. "Accounting Compliance of Amil Zakat Institutions for Financial Accountability." In Proceedings of the First International Conference on Economics, Business and Social Humanities, ICONEBS 2020, November 4-5, 2020, Madiun, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.4-11-2020.2304544.

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Schiopu, Ana, Alexandru Nederita, and Elena Taban. "Financial reporting in technical vocational education institutions: problems and solutions." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.24.

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In this article, the peculiarities of the preparation of financial statements in technical vocational education institutions are examined, which "mainly" refer to: selection of the set of financial statements; carrying out the preliminary works to be carried out before the preparation of the financial statements; identifying the particularities of calculating balance sheet indicators, the profit and loss situation in technical vocational education institutions, such as: long-term debts regarding goods received under economic management, patrimony received from the state with ownership rights,
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Jie, Xu, and Su Weidong. "A Study on Accounting Risks and Countermeasures for Financial Institutions." In 2013 International Conference on Advanced ICT. Atlantis Press, 2013. http://dx.doi.org/10.2991/icaicte.2013.168.

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Puspitaningtyas, Zarah. "Innovation of Public Sector Financial Management: Toward Accrual Accounting." In 2016 International Conference on Public Management. Atlantis Press, 2016. http://dx.doi.org/10.2991/icpm-16.2016.117.

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Reports on the topic "Financial accounting public institutions"

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Demaestri, Edgardo C., Cynthia Moskovits, and Jimena Chiara. Management of Fiscal and Financial Risks Generated by PPPs: Conceptual Issues and Country Experiences. Inter-American Development Bank, 2018. http://dx.doi.org/10.18235/0001470.

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This paper discusses the main issues concerning sovereign fiscal and financial risks from public–private partnerships (PPPs) with a focus on contingent liabilities (CLs). It is based on the presentations and discussions that took place during the XI Annual Meeting of the Group of Latin American and the Caribbean Debt Management Specialists (LAC Debt Group), held in Barbados in August 2015. The main issues discussed include PPP risks assessment, institutional framework for PPP risk management, and accounting and reporting of CLs generated by PPPs. Six country cases (Chile, Colombia, Costa Rica,
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Cavallo, Eduardo A., and Christian Daude. Public Investment in Developing Countries: A Blessing or a Curse? Inter-American Development Bank, 2008. http://dx.doi.org/10.18235/0010897.

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This paper analyzes the impact of public investment on private investment in 116 developing countries between 1980 and 2006. It finds a strong crowding-out effect that seems to be the norm rather than the exception, both across regions and over time. This effect is dampened (or even reversed) in countries with better institutions that are more open to international trade and financial flows. These results confirm that while public infrastructure may complement private capital, distortions associated with the public investment process might crowd out private investment in the course of building
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Canêdo-Pinheiro, Mauricio, Filipe Lage de Sousa, and Bernardo Pereira Cabral. Interplay Between Innovation Barriers and Cooperation in Latin America: Lessons for Public Policy. Inter-American Development Bank, 2024. http://dx.doi.org/10.18235/0005674.

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This paper investigates whether firms in Latin America that confront more barriers to innovation are more likely to engage in cooperative innovative efforts with other economic actors. Data from the Harmonized Latin American Innovation Surveys Database (LAIS) allows us to explore the relationship between these obstacles and the cooperation of innovation-active manufacturing firms with other economic agents in innovative activities. Our findings robustly suggest that cooperation is a coping strategy for innovation obstacles: firms perceiving obstacles tend to cooperate more, especially with res
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Blanco, Roberto, Elena Fernández, Miguel García-Posada, and Sergio Mayordomo. An estimation of the default probabilities of Spanish non-financial corporations and their application to evaluate public policies. Banco de España, 2023. http://dx.doi.org/10.53479/33512.

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We model the one-year ahead probability for default of Spanish non-financial corporations using data for the period 1996-2019. While most previous literature considers that a firm is in default if it files for bankruptcy, we define default as having non-performing loans during at least three months of a given year. This broader definition allows us to predict firms’ financial distress at an earlier stage that cannot generally be observed by researchers, before their financial conditions become too severe and they have to file for bankruptcy or engage in private workouts with their creditors. W
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Mak, Ngoy, Say Sok, and Leang Un. Governance in Public Higher Education in Cambodia. Cambodia Development Resource Institute, 2019. https://doi.org/10.64202/wp.114.201905.

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Compared with those of its more advanced ASEAN peers, Cambodia’s higher education system is still in its infancy. Its higher education governance, financing and financial management are neither sophisticated nor robust enough to deliver high-quality, relevant higher education to the society and economy. Higher education institutions have mushroomed amid inadequate regulation, supervision and support to meet national needs. The current legal framework for higher education has perpetuated an inefficient, fragmented and reactive regulatory regime. Similarly, the development of the subsector has b
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Pailhé, Cristina. Sex-disaggregated Supply-side Data Relevant to Financial Inclusion. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0007974.

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At the global level, efforts to measure and monitor financial inclusion indicators have been increasing. However, there is still a substantial lack of sexdisaggregated data, particularly from the supply side; that is, data compiled from information provided by financial institutions. Among the countries of LatinAmerica and the Caribbean (LAC), there is a systematic lack of sexdisaggregated data at both the public and private sector levels. This impacts negatively on efforts to improve financial inclusion, as it hampers the design of strategies with actions and objectives that are more appropri
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Ali, Abdelrahman. Significance of Adopting Digital Financial Technologies in Egypt. Islamic Development Bank Institute, 2023. http://dx.doi.org/10.55780/re24033.

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Egypt has a growing population of more than 100 million, an increase of more than 7 million since the 2017 census. With this population growth, the country faces significant development challenges as its large and growing population is unbanked and underserved in financial services. Hence, Egypt exerts more efforts to promote and deliver affordable digital financial inclusion to expand its financial services outreach by encouraging private sector intervention. The private sector could contribute effectively to financial technology adoption through smartphones and instant payment applications.
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Moraes, Juan Andrés, Daniel Buquet, Daniel Chasquetti, Adolfo Garcé, Andrés Pereyra, and Ruben Tansini. Political Institutions, Policymaking Processes, and Policy Outcomes: The Case of Uruguay. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0011296.

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This paper analyses the dynamics of policymaking among the various political institutions in Uruguay. The authors find that first, there are relatively stable policies, such as those allowing for the commercial and financial openness of the country. Then there are inflexible and low-quality policies, such as those related to social policies, some areas of state reform (civil servants' wages and hiring mechanisms), the bankruptcy regime, etc. Finally, there are volatile outcomes resulting from economic shocks, such as those related to discretionary public spending. In certain cases, the main ou
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Braun, Miguel, Emmanuel Abuelafia, Sergio Berensztein, and Luciano Di Gresia. Who Decides on Public Expenditures?: A Political Economy Analysis of the Budget Process: The Case of Argentina. Inter-American Development Bank, 2005. http://dx.doi.org/10.18235/0009171.

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The budget process is increasingly considered key for reform efforts to improve fiscal outcomes. The authors embark on a political economy analysis of the budget process in Argentina, in the spirit of the IDB project "Political Institutions, Policymaking Processes and Policy Outcomes" in order to understand who determines budget outcomes in Argentina. The paper seeks to characterize the institutional framework that regulates the budget preparation, approval, implementation and control. Furthermore, it identifies which actors are involved both formally and informally in the process at each stag
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Delbridge, Victoria. Enhancing the financial position of cities: Evidence from Hargeisa. UNHabitat, 2022. http://dx.doi.org/10.35489/bsg-igc-wp_2022/4.

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The City of Hargeisa, despite being in the very early stages of enhancing its financial position, has achieved significant reform in just a few years since its democratic establishment in 2002. The successes achieved are even more remarkable, considering the fragile context of Somaliland after 30 years of civil war within Somalia, which left widespread destruction and devastation in the city. This is compounded by Somaliland’s lack of recognition as a sovereign state by the international community. The case provides an illustrative example of leveraging urbanisation to raise municipal revenues
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