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Economic Governance And Fiscal Accountability In India

Listed author(s):
  • J. V. M. Sarma
Registered author(s):

    Good governance including fiscal accountability is essential for the implementation of policies and achievement of developmental objectives of the nation. It is important to have strong institutions of governance in general to effectively control the executive and make it accountable. In India, considerable progress has been made in economic governance, public financial management and accountability, and the integrity of the monetary and financial systems. Yet, it is generally felt that these institutions must be empowered and their capacity enhanced in view of the shift in the development philosophy based in the context of Liberalisation, Privatisation and Globalisation (LPG). This study looks into crucial aspects of fiscal governance and examines the institutional structures that are available. In particular, it probes into the budget and fiscal management systems, the accounting policies and codes of conduct, comprehensiveness and reliability of the budget as well as the system of expenditure controls in place.

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    Article provided by IUP Publications in its journal The IUP Journal of Governance and Public Policy.

    Volume (Year): III (2008)
    Issue (Month): 2 & 3 (June and September)
    Pages: 103-119

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    Handle: RePEc:icf:icfjgp:v:03:y:2008:i:2&3:p:103-119
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