Gotowe bibliografie tematyczne / Public sector financial management

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Gotowa bibliografia na temat „Public sector financial management”

Autor: Grafiati

Data publikacji: 3 czerwca 2025

Data aktualizacji: 31 lipca 2025

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Artykuły w czasopismach na temat "Public sector financial management"

GUSAROVA, L. V. "FINANCIAL MANAGEMENT IN THE PUBLIC SECTOR." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 1 (2021): 71–76. http://dx.doi.org/10.36871/ek.up.p.r.2021.01.01.011.

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The article substantiates the relevance of implementing the principles of financial management in the public sector. Based on the analysis of foreign experience, the mechanisms for monitoring and evaluating the quality of financial management of public administration bodies and chief administrators of budget funds are revealed. The expediency of introducing a risk-based methodology in the management of budget resources of the Russian Federation is revealed.

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Hodges, Ron, and Howard Mellett. "Reporting public sector financial results." Public Management Review 5, no. 1 (2003): 99–113. http://dx.doi.org/10.1080/1461667022000028870.

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Slater, Susanne V. "Curriculum Development for Public Sector Financial Management." Public Budgeting & Finance 9, no. 1 (1989): 85–91. http://dx.doi.org/10.1111/1540-5850.00811.

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L., Wahua,, Anderson, P. D., Quayson, J. W., Chava, P., and Brobbey, S. "Public Sector Audit Reforms and Financial Management." Journal of Advanced Research and Multidisciplinary Studies 4, no. 4 (2024): 71–888. http://dx.doi.org/10.52589/jarms-vrcuirir.

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Developing economies across the world face high public corruption and weak financial management, and the role of sound audit practices in shaping the narratives is still at the exploring stage in most countries in sub-Saharan Africa. This research explores the nexus between public audit reforms and public sector financial management using survey research design and Nigeria as a case study. Participants in the study were drawn from The Office of the Auditor General of the Federation (OAuGF) Headquarter in Abuja. Agency theory anchored this study and simple descriptive analytics was used in test

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Widjaja, Gunawan, and Hotmaria Hertawaty Sijabat. "Public Sector Law and State Financial Management for Development Financing." Journal of Posthumanism 5, no. 1 (2025): 141–51. https://doi.org/10.63332/joph.v5i1.492.

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This study uses the literature research method to examine the legal and financial management implications of development financing. The results show that a strong legal framework and sound financial management system are key to creating sustainable, inclusive, and long-term growth-oriented development. The implications include increasing transparency, strengthening accountability, and improving the quality of public spending, all of which are vital in supporting development financing. This research recommends continuous regulation development and updating, capacity building, and integrity in p

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Mohammed Ali, Umar. "The Assessment Of Financial Management As A Tools For Control Public Sector." American Journal of Management and Economics Innovations 3, no. 06 (2021): 26–31. http://dx.doi.org/10.37547/tajmei/volume03issue06-05.

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This study was carried out with a view of assessment of financial management as a tool for control in public sector. With special reference to ministry of finance, Borno State and to suggest on how to alleviate them. These included: (1) lack of good records keeping. (2) Mismanagement of funds and, (3) centralization of meaning financial resources in the execution of the ministry among other things: the reviewed was the review of related literature. The related was management, public sector, financial control, characteristics of financial control result in key areas, objective of financial cont

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EFIMOVA, N. P., and A. A. VASILIEV. "FINANCIAL MANAGEMENT OF PUBLIC SECTOR ORGANIZATIONS: DEVELOPMENT PROSPECTS." MOSCOW UNIVERSITY BULLETIN ON STATE AUDIT, no. 1, 2024 (2024): 7–21. https://doi.org/10.55959/msu2413-631x-27-15-1-01.

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The article presents a study of domestic and foreign practice of theoretical aspects of determining the financial management of public sector organizations, its importance in the public financial system, as well as monitoring the quality of public finance management. Based on the study of the practice of the Accounting Chamber of the Russian Federation in assessing the quality of management, an analysis of the quality of financial management of individual chief administrators of budgetary funds is presented. The UK’s experience in improving the quality of financial management has been studied.

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Tikk, Juta. "Developments in public sector financial management in Estonia." Business and Economic Horizons 5 (April 18, 2011): 47–56. http://dx.doi.org/10.15208/beh.2011.14.

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Reddick, Christopher G. "Public-Sector E-Commerce and State Financial Management." Social Science Computer Review 22, no. 3 (2004): 293–306. http://dx.doi.org/10.1177/0894439304263636.

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Chi-Chi, Onuorah Anastasia, and Appah Ebimobowei. "Accountability and Public Sector Financial Management in Nigeria." Oman Chapter of Arabian Journal of Business and Management Review 1, no. 6 (2012): 1–17. http://dx.doi.org/10.12816/0002105.

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Rozprawy doktorskie na temat "Public sector financial management"

Pieterse, C. L. "A public sector integrated financial governance framework." Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/1223.

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Thesis (PhD (School of Public Management and Planning ))—University of Stellenbosch, 2006.<br>Using an investigative approach the study starts by outlining the governance quandary that exists within the public sector, with observations made over the past decade by scholars and active role players in the governance arena both in the private sector and in the public sector. It continues to show a growing need for good governance in the public sector, especially in the developing economies of emerging democracies. It uses South Africa as an example in this regard, although the discussio

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Newberry, Susan Margaret. "New Zealand's Public Sector Financial Management System: Financial Resource Erosion in Government Departments." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2002. http://hdl.handle.net/10092/862.

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New Zealand's public sector reforms have been hailed as a model of theoretical consistency and coherence. The associated financial management reforms, known internationally as new public financial management (NPFM), were world-leading although they are no longer unique. The underlying nature and intent of public sector reforms have been the subject of considerable debate internationally. Early public sector reforms openly sought privatisation, often on ideological grounds. However, in the face of gathering public opposition, public discussion of privatisation softened. NPM and NPFM have been p

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Parker, Shahkira. "Financial Management and Budget Reform implementation and constraints in the public sector since 1994: The Case of the health sector." Thesis, University of the Western Cape, 2007. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_1814_1255004975.

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<p>This research report examines the factors associated with facilitating and constraining the implimentation of financial management and budget reforms in the public sector using the Health Sector (National and Provincial Departments of Health) as a case study. The main findings of this report are that there are factors that are both facilitating and constraining the implementation of financial management and budget reform in South Africa. The primary constraining factor in this regard is that there is limited capacity in the country with regard to financial management.</p>

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Akotia, Pino Timothy. "The management of public sector financial records : the implications for good government." Thesis, University College London (University of London), 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.286133.

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Sarr, Babacar. "Assessing public sector performance in developing countries : four essays on public financial management and public service delivery." Thesis, Clermont-Ferrand 1, 2015. http://www.theses.fr/2015CLF10465/document.

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Le secteur public joue un rôle important dans la société. Dans la plupart des pays en développement, les dépenses publiques constituent une partie importante du PIB et les entités du secteur public sont les principaux pourvoyeurs d’emploi et les principaux acteurs du marché des capitaux. Le secteur public détermine, généralement par le biais d'un processus politique, ses objectifs économiques et sociaux ainsi que les différents types d'intervention à mettre en place pour les atteindre. Comment le secteur public atteint ses objectifs constitue une question cruciale étant donné que sa taille et

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El-Nafabi, Hussein Mohamed. "The nature and practice of financial management and audit in the Sudanese public sector." Thesis, Aberystwyth University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.394320.

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The Sudan is currently undertaking a series of National Economic Salvation Programmes designed to arrest the decline in the Sudanese economy and to provide the basis of future economic growth and stability. Given the overwhelming importance of the public sector to the Sudanese economy, it is clear that financial management and audit in the public sector has an important role to play if these programmes are to be successful. Without appropriate financial management systems and controls underlying their operation, it is unlikely that the new policies and institutional reforms envisaged within th

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Chong, Kar M. "Resource allocation and efficiency in public sector audits." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2000. https://ro.ecu.edu.au/theses/1541.

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In recent years, the push for reform in the Australian public sector audit has placed the Office of the Auditor-General (hereafter OAG) in a more contestable or market- like environment, where the OAG is accountable for an efficient and effective provision of public sector audit. The purpose of this study is to compare the cost efficiency of in-house and contract-out arrangements to deliver financial audits in the public sector. It empirically tests whether there are audit cost and audit fee differences between in-house providers (i.e., the OAG) and contractors (i.e., public accounting firms).

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Pritchett, Andrieta G. "Shared Service Center Strategies in Public Sector." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5119.

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With the increased demand for doing more with less, public sector managers embrace outsourcing back-office functions through a shared service model; however, maintaining service quality for public sector shared service centers (SSC) in financial management during peak cycles is a challenge. Framed with the transaction cost economy theory, the purpose of this single case study was to explore strategies used by SSC managers in a public sector company to maintain service quality. Seven participants with more than 4 years of SSC experience in public-sector companies participated in phone interview

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Charalampopoulos, Vasilis. "The practice and ideology of New Public Management (NPM) : the Greek NHS at a time of financial austerity." Thesis, University of Stirling, 2017. http://hdl.handle.net/1893/25701.

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This study explores the practical and ideological implications of the New Public Management (NPM) paradigm as introduced in Greece by the so-called “Troika”, a sobriquet referring to a triumvirate comprising representatives of the IMF, the European Union, and the European Central Bank. In the past, attempts had been made by Greek officials to implement managerial practices within the Greek National Health Service (NHS) and the hospital sector in particular, albeit at a more leisurely pace than that of other countries’. On arrival to Greece the Troika imposed a number of changes to improve the

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Kim, Saerim. "THREE ESSAYS ON FINANCIAL COLLABORATION IN THE GOVERNMENT AND NONPROFIT SECTORS." UKnowledge, 2018. https://uknowledge.uky.edu/msppa_etds/25.

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The primary objective of this dissertation is to study the management of public and nonprofit resources and financial risk. Governments will be able to use its findings to continue to provide public services in collaboration with other sectors, including the nonprofit sector. Nonprofit financial self-sufficiency and sub-award grant mechanisms between the government and nonprofit sectors are two primary areas to be examined. This dissertation consists of three essays. The first investigates how the diversification of nonprofit revenue portfolios influences extreme revenue risks; the results sho

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Książki na temat "Public sector financial management"

Coombs, Hugh M. Public sector financial management. 2nd ed. International Thomson Business Press, 1994.

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Coombs, Hugh M. Public sector financial management. Chapman & Hall, 1991.

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Coombs, H. M. Public sector financial management. 2nd ed. Chapman & Hall, 1995.

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Andrew, Graham. Canadian public-sector financial management. School of Policy Studies, Queen's University, 2007.

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Marlowe, Justin, and David Matkin. Financial Management in the Public Sector. SAGE Publications Ltd, 2013. http://dx.doi.org/10.4135/9781446286258.

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Rao, K. Chandrasekhara. Financial management in public sector enterprises. Discovery Pub. House, 1991.

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Jones, Bernard. Financial management in the public sector. McGraw-Hill Publ. Co., 1996.

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Aman, Khan, ed. Financial management theory in the public sector. Praeger, 2004.

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Fone, Martin. Public sector risk management. Butterworth-Heinemann, 2000.

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Steiss, Alan Walter. Financial management in public organizations. Brooks/Cole Pub. Co., 1989.

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Części książek na temat "Public sector financial management"

Bandy, Gary. "Public sector financial reporting." In International Public Financial Management. Routledge, 2018. http://dx.doi.org/10.4324/9781351128308-8.

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Brown, Matthew T. "Public Sector Sport." In Financial Management in the Sport Industry, 3rd ed. Routledge, 2021. http://dx.doi.org/10.4324/9780429316746-17.

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Monks, Bill. "Public Sector Payroll Management." In The International Handbook of Public Financial Management. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137315304_16.

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van Helden, Jan, and Ron Hodges. "Public sector financial management reforms." In Public Sector Accounting and Budgeting for Non-Specialists. Macmillan Education UK, 2015. http://dx.doi.org/10.1007/978-1-137-37699-2_10.

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Bandy, Gary. "Public sector budgeting." In Financial Management and Accounting in the Public Sector, 3rd ed. Routledge, 2023. http://dx.doi.org/10.4324/9781003250838-2.

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Randma-Liiv, Tiina, and Geert Bouckaert. "Recent Shifts in Public Financial Management." In Theory and Practice of Public Sector Reform. Routledge, 2016. http://dx.doi.org/10.4324/9781315714141-14.

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Bandy, Gary. "The context of public financial management." In Financial Management and Accounting in the Public Sector, 3rd ed. Routledge, 2023. http://dx.doi.org/10.4324/9781003250838-1.

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Bandy, Gary. "Public procurement." In Financial Management and Accounting in the Public Sector, 3rd ed. Routledge, 2023. http://dx.doi.org/10.4324/9781003250838-6.

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Hepworth, Noel. "Public Sector Reform, Delegation, and PFM/IC." In Public Financial Management and Internal Control. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-35066-5_14.

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AbstractThis guide makes clear that the PFM/IC reform should be regarded as much as a management reform as a technical reform. Consequently those involved in the development and application of this reform ought to consider as part of the reform process, those managerial related issues which will affect implementation. One is the structure of the civil service (and by extension, the local government service), another is delegation and sometimes delegation can be inappropriate. A further topic that should be considered is the personnel management arrangements. Are these compatible with a manager

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Manes Rossi, Francesca, Eugenio Caperchione, Sandra Cohen, and Isabel Brusca. "Financial Management and Public Sector Accounting in an Age of Reforms: Developments and Changes in Public Sector Financial Management." In Public Administration in Europe. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-92856-2_22.

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Streszczenia konferencji na temat "Public sector financial management"

Bespalova, Natalia, Alexey Osipov, Ekaterina Pleshakova, and Sergey Gataullin. "The Financial Sector Network Security Analysis." In 2024 17th International Conference on Management of Large-Scale System Development (MLSD). IEEE, 2024. http://dx.doi.org/10.1109/mlsd61779.2024.10739559.

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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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Hamid, Masdiah Abdul. "Transparency And Accountability In Public Sector Financial Management System." In IEBMC 2017 – 8th International Economics and Business Management Conference. Cognitive-Crcs, 2018. http://dx.doi.org/10.15405/epsbs.2018.07.02.22.

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Furculita, Tatiana. "Performance management models in the public sector." In The 8th International Conference "Management Strategies and Policies in the Contemporary Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2023.28.

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Actuality. Performance management has brought new dimensions to public management However, the complex dimensions of politics have called for more complex management systems that allow a better consideration of the non-economic dimensions of public institutions. Contemporary public administration forces institutions to increase their operational efficiency as well as satisfy the expectations of stakeholders. For these reasons, various models are implemented, especially those already applied for years in the management of profit-oriented organizations. The models chosen for analysis are applied

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Čulo, Ksenija, Vladimir Skendrović, and Goran Puž. "Croatian road sector management challenges." In 6th International Conference on Road and Rail Infrastructure. University of Zagreb Faculty of Civil Engineering, 2021. http://dx.doi.org/10.5592/co/cetra.2020.1069.

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The road network in the Republic of Croatia is well developed and largely responds to traffic needs. The motorway network is largely built up and no major new investment is needed in the short term. The national road network is in good standing according to national and EU standards. However, public road management companies face operational and financial challenges in terms of: (a) overinvestment in the network; (b) weak governance; (c) high operating costs; (d) large debt stock; (e) short tenor of existing loans; (f) currency risk and (g) insufficient credit strength to access the loan marke

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Alimuddin, Alimuddin, Novitasari Eni, Ichsan Hisyam, and Iqra Pradipta Andi. "Intellectual Capital As A Financial Performance Measurement In Public Sector." In 2nd International Conference on Accounting, Management, and Economics 2017 (ICAME 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/icame-17.2017.9.

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Savić, Branka. "The role of financial control and management in the public sector in RS." In Employment, Education and Entrepreneurship 2024. Faculty of Business Economics and Entrepreneurship, 2024. https://doi.org/10.5937/eee24012s.

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The public sector in the broadest sense of the word implies to all institutions and organizations in which income is generated from budget funds, i.e., those that are "entrusted" with citizens' funds for spending, i.e. revenue collected from the budget users. Financial management and control include all financial and non-financial processes and activities in the business of the entity, and those are performed in all organizational units and on all levels of the entity and include the funds of the entity, including funds obtained from other sources. In accordance with the above, financial manag

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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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Tikk, Juta. "Developing an integrated model of financial management for public sector organizations in Estonia." In 4th Annual International Conference on Accounting and Finance (AF 2014). Global Science & Technology Forum (GSTF), 2014. http://dx.doi.org/10.5176/2251-1997_af14.10.

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Lv, Kexin, Defa Cai, and Peng Chang. "The Transformation and Challenge of Human Resource Management in Public Sector Under Digital Economy." In 6th International Conference on Financial Innovation and Economic Development (ICFIED 2021). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210319.060.

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Raporty organizacyjne na temat "Public sector financial management"

Khan, Mahreen. Public Financial Management and Transitioning out of Aid. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.145.

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This rapid review found an absence of literature focused specifically on measuring the impact of PFM and governance systems in countries that have transitioned from aid, by moving up the income ladder. However, there are a few academic publications and a limited number of studies by multilateral, such as the World Bank, that examine the role of PFM and governance systems in countries that are transitioning or have moved away from aid. However, the importance of public financial management (PFM) and governance systems in development is well established and seen as a pre-requisite for economic g

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Avis, William Robert, and Emmanuel Onuoha Emole. UK Aid Spending and Public Sector Governance. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/k4dd.2024.067.

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This rapid evidence review utilises Organisation for Economic Co-operation and Development (OECD) data to provide an overview of United Kingdom (UK) Official Development Assistance (ODA) disbursed to partner governments and delivered through the public sector. The review also highlights amounts disbursed to support Public Financial Management interventions in specific countries.

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Jore Ali, Aisha, Javier Fuenzalida, Margarita Gómez, and Martin Williams. FOUR LENSES ON PEOPLE MANAGEMENT IN THE PUBLIC SECTOR. People in Government Lab, 2021. http://dx.doi.org/10.35489/bsg-peoplegov-wp_2021/001.

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We review the literature on people management and performance in organisations across a range of disciplines, identifying aspects of management where there is clear evidence about what works as well as aspects where the evidence is mixed or does not yet exist. We organise our discussion by four lenses, or levels of analysis, through which people management can be viewed: (i) individual extrinsic, intrinsic, and psychological factors; (ii) organisational people management, operational management, and culture; (iii) team mechanisms, composition and structural features; and (iv) relationships, in

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Price, Roz. Taxation and Public Financial Management of Mining Revenue in the Democratic Republic of Congo. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.144.

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This rapid review provides a summary of the evidence on the taxation and public financial management of mining revenues in the Democratic Republic of Congo (DRC). This is a very complex topic, with a large and growing literature base, a huge interest by donors, non-governmental organisations and businesses, with some conflicting information at times. In particular, specific data on provincial budgets and spending was not identified during this review. No specific information on public financial management in either of these provinces was identified during the course of this review. Given the b

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Ketterer, Juan Antonio, and Agustina Calatayud. Integrated Value Chain Risk Management. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0010631.

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A widespread view in the private sector is that the lack of access to finance significantly limits the entry into and the performance of value chains. Access to finance is expensive, scarce, and short term in countries in Latin America and the Caribbean, and it hampers firms' investment and the financial management required to gain entry and remain as participants in a value chain. The lack of access to finance is a consequence of a series of market failures that form the basis for public policy intervention. The region's development banks and specialized agencies have thus designed programs t

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Fernández Gómez, Jorge. "FINANCING SUSTAINABLE PROJECTS AND ACTIVITIES. Innovative schemes based on public-private partnerships ". Universidad de Deusto, 2024. http://dx.doi.org/10.18543/zzxv8393.

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This report analyzes the new financing schemes for sustainable projects that are being developed in different parts of the world under public-private partnership formulas. The main objective of the report is to identify the key elements of these schemes based on innovative governance and collaboration structures and financing solutions, in order to draw conclusions and present recommendations applicable to the Basque Country. The new financing schemes are analyzed, including the actors involved (from public entities and financial institutions to companies, citizens and third-sector association

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Pires, Jose Claudio Linhares, Claudio Frischtak, Simon Lodato, Tulio Cravo, Caio Piza, and José Luis Guasch. IDB-9: Assessment of IDB-9's Private Sector Development Framework. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0010532.

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This background paper assesses the actions of the Inter-American Development Bank (IDB, or Bank) related to private sector development (PSD) that were mandated under the Ninth General Capital Increase in Resources (IDB-9). It finds that Management has taken the necessary formal steps to address most of the requirements: preparing a new PSD Strategy; drafting a Non-Sovereign Guarantee (NSG) Business Plan; creating guidelines for specific sectors, beginning with small and medium-sized enterprises; reviewing the NSG guidelines for entities with public participation; gradually expanding NSG pruden

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Calatayud, Agustina. The Connected Supply Chain: Enhancing Risk Management in a Changing World. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0007029.

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Not since the end of World War II have supply chains been as highly exposed to risks as they are now. The Fourth Industrial Revolution poses unprecedented challenges for production and distribution systems. It also creates important opportunities, particularly in risk management. Indeed, new digital technologies will foster the emergence of the connected supply chain as a critical element for risk management. Supply chain connectivity is defined as the seamless flow of materials, information, and financial resources along the supply chain, enabled by two factors: information systems connectivi

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Chrisney, Martin D., and Antonio Vives. Roles for the Private Sector, Governments and Multilateral Creditors in Latin American Private Infrastructure. Inter-American Development Bank, 2003. http://dx.doi.org/10.18235/0008785.

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This paper discusses a growing consensus in the countries of Latin America and the Caribbean about the importance of the efficient management of infrastructure services, not only for economical but also for social reason. Specifically, the barriers for infrastructure projects will be discussed in three categories: financing, public-private partnerships, and putting the deals together. Included is a review of each of these areas and an examination of the role of the major stakeholders in project financing, which together clarify why private sector infrastructure investment has not lived up to e

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De Michele, Roberto, Maria Cecilia Alvarez Bollea, Mark Pieth, and Kathryn Betz. Transparency and Integrity Principles in Infrastructure (TIPs). Inter-American Development Bank, 2025. https://doi.org/10.18235/0013416.

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The Inter-American Development Bank (IDB) has identified the need to develop a set of transparency and integrity principles (TIPs) understood as a series of recommended guidelines or best practices for the infrastructure sector, building on the existing international initiatives in this field. The TIPs apply to the entire infrastructure cycle, including identification, preparation, execution, and management, and will include the different public and private actors, beneficiaries, and other stakeholders that interact in the process. The purpose of these principles is to address integrity risks

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