Electronic Resource
Public Financial Management and Internal Control
This chapter describes the key aspects of public financial management and
internal control reform, viewed through a managerial lens. It describes how,
without a thorough appreciation of the linkage with management, this reform
will at best fail to meet the intended objectives and at worst could add to
administrative bureaucracy and hence costs. These are recurrent themes
throughout this guide. This chapter introduces some of the terms and facets
of the reform that will be explored in more depth in later chapters.
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