Reforming Public Financial Management Systems in Developing Countries as a Contribution to the Improvement of Governance

Abstract

Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in EconStor may be saved and copied for your personal and scholarly purposes. You are not to copy documents for public or commercial purposes, to exhibit the documents publicly, to make them publicly available on the internet, or to distribute or otherwise use the documents in public. If the documents have been made available under an Open Content Licence (especially Creative Commons Licences), you may exercise further usage rights as specified in the indicated licence.

Unfinished Agenda or Overtaken by Events? Applying Aid- and Development-Effectiveness Principles to Capacity Development Support

“…Recent studies suggest that the use of RBA, i.e. the disbursement of external investments in the forms of grants or loans once predetermined results have been achieved and verified, can have positive influences on state-society accountability relations by incentivising effective public service delivery (Klingebiel 2012). Similar to other forms of earmarking through development cooperation, a potential disadvantage is that it can distort a developing-country government's public sector by making it prioritise RBA-funded results over those that are not (Klingebiel 2012, 15).…”

Results-Based Aid (RBA): New Aid Approaches, Limitations and the Application to Promote Good Governance

“…The Public Expenditure and Financial Accountability (PEFA) assessment framework has established itself as an internationally renowned analytical tool (see Klingebiel / Mahn 2011). Being a standardised approach, PEFA enables an overview of trends to be obtained at comparable intervals on the basis of 28 indicators.…”