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This Is PFM

Author

Listed:
  • Andrews, Matt

    (Harvard University)

  • Cangiano, Marco

    (IMF)

  • Cole, Neil

    (Collaborative African Budget Reform Initiative)

  • de Renzio, Paolo

    (International Budget Partnership)

  • Krause, Philipp

    (Overseas Development Institute)

  • Seligmann, Renaud

    (World Bank)

Abstract

The acronym 'PFM' stands for Public Financial Management: But what is public financial management? This short note tries to demystify the concept, drawing on perspectives of specialists in the area who work in different contexts and bring different views (from academia, the multilateral and bilateral development agencies, think tanks, government, and civil society). The note is not meant to be prescriptive but rather offers an entry point to a fuller discussion on the constituent elements of PFM systems, how and why PFM reforms have emerged, and where the gaps are for future attention.

Suggested Citation

  • Andrews, Matt & Cangiano, Marco & Cole, Neil & de Renzio, Paolo & Krause, Philipp & Seligmann, Renaud, 2014. "This Is PFM," Working Paper Series rwp14-034, Harvard University, John F. Kennedy School of Government.
    • Handle: RePEc:ecl:harjfk:rwp14-034
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    File URL: https://research.hks.harvard.edu/publications/workingpapers/citation.aspx?PubId=9447&type=WPN
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    Cited by:

    1. repec:thr:techub:10025:y:2021:i:1:p:1-8 is not listed on IDEAS
    2. Pessino, Carola & Izquierdo, Alejandro & Vuletin, Guillermo, 2018. "Better Spending for Better Lives: How Latin America and the Caribbean Can Do More with Less," IDB Publications (Books), Inter-American Development Bank, number 9152.
    3. Matt Andrews & Tim McNaught & Salimah Samji, 2018. "Opening Adaptation Windows onto Public Financial Management Reform Gaps in Mozambique," CID Working Papers 341, Center for International Development at Harvard University.
    4. Saranya Sachdev & Shaheda Viriyathorn & Somtanuek Chotchoungchatchai & Walaiporn Patcharanarumol & Viroj Tangcharoensathien, 2022. "Thailand's COVID‐19: How public financial management facilitated effective and accountable health sector responses," International Journal of Health Planning and Management, Wiley Blackwell, vol. 37(4), pages 1894-1906, July.
    5. Hanane Jafi & Said Youssef, 2021. "Public sector accounting education and training as supportive mechanisms of the ongoing accrual-based accounting reforms," Technium Social Sciences Journal, Technium Science, vol. 25(1), pages 1-8, November.
    6. Andrews, Matthew & McNaught, Tim & Samji, Salimah, 2018. "Opening Adaptation Windows onto Public Financial Management Reform Gaps in Mozambique," Working Paper Series rwp18-017, Harvard University, John F. Kennedy School of Government.

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