Transparency and Accountability in Public Financial Administration
Por: Shende, Suresh.
Colaborador(es): Bennett, Tony.
Series Concept paper 2.New York ONU 2004Descripción: 17 páginas.Tema(s): SECTOR PÚBLICO | CONTABILIDAD | POLÍTICA GUBERNAMENTAL | TRANSPARENCIA EN LA ADMINISTRACIÓN PÚBLICA | ADMINISTRACIÓN PÚBLICA | ESTADO | MEDIO AMBIENTE | POLÍTICA GUBERNAMENTAL | REFORMA ADMINISTRATIVA | POLÍTICA GUBERNAMENTAL | FUNCIONARIOS PÚBLICOS | POLÍTICA GUBERNAMENTAL | EMPLEO | TRABAJO | NACIÓN | SERVICIOS PÚBLICOS | SISTEMAS DE SERVICIO CIVIL | PAÍSES ÁRABESRecursos en línea: Haga clic para acceso en líneaIntroduction -- The demand for accountability -- Who is accountable? -- Accountability for what? -- To whom is accountability owed? -- The move to performance accountability and accrual-base accounting
This paper examines financial aspects of accountability for the use of public funds, that is, fiscal accountability. It explains the growing demand for fiscal accountability, answers the who, for what, to whom and how questions, describes the move toward performance accountability, details the benefits and costs, and concludes with general recommendations. The paper does not cover other elements of governance, in which transparency and accountability are perhaps equally important, such as transparency of national statistics on the national income, balance of payments, banking and non-banking institutions, regulatory bodies, etc. nor the accountability of the private sector and nongovernment organizations.
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