The International Handbook of Public Financial Management

  • Editors
  • Richard Allen
  • Richard Hemming
  • Barry H. Potter

Table of contents

  1. Front Matter
    Pages i-xlii
  2. Introduction: The Meaning, Content and Objectives of Public Financial Management

    1. Richard Allen, Richard Hemming, Barry H. Potter
      Pages 1-12
  3. The Institutional and Legal Framework

  4. The Allocation of Resources

    1. Front Matter
      Pages 161-163
    2. Daniel Tommasi
      Pages 164-192
    3. Jack Diamond
      Pages 193-218
    4. James Brumby, Richard Hemming
      Pages 219-236
    5. Marc Robinson
      Pages 237-258
  5. Managing Budget Execution

    1. Front Matter
      Pages 281-284
    2. Daniel Tommasi
      Pages 285-311
    3. Alfonso Sanchez
      Pages 312-335
    4. Bill Monks
      Pages 336-354
    5. Jack Diamond
      Pages 374-395
    6. Richard Allen
      Pages 396-411
  6. Managing Government Revenues

    1. Front Matter
      Pages 413-415
    2. Graham Glenday, Richard Hemming
      Pages 416-434
    3. Graham Glenday
      Pages 435-452
    4. Richard Highfield
      Pages 453-479
    5. Luc De Wulf
      Pages 480-495
    6. Barry H. Potter
      Pages 496-512
    7. Rolando Ossowski
      Pages 513-539
    8. William A. Allan
      Pages 540-554
  7. Liability and Asset Management

    1. Front Matter
      Pages 555-557
    2. Jim Brumby, Kai Kaiser, Jay-Hyung Kim
      Pages 573-589
    3. Murray Petrie
      Pages 590-618
    4. Jon Shields
      Pages 619-637
    5. Peter S. Heller
      Pages 638-660
    6. Mike Williams
      Pages 661-684
    7. Richard Allen, Sanjay Vani
      Pages 685-706
  8. Accounting, Reporting and Oversight of Public Finances

    1. Front Matter
      Pages 707-710
    2. David Heald
      Pages 711-741
    3. James L. Chan, Qi Zhang
      Pages 742-766
    4. James L. Chan, Yunxiao Xu
      Pages 767-796
    5. William Dorotinsky, Joanna Watkins
      Pages 797-816
    6. David Shand
      Pages 817-836
    7. Richard Hemming
      Pages 837-850
  9. Back Matter
    Pages 851-881

About this book


The International Handbook of Public Financial Management is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.


accounting asset management economics financial crisis forecasting information system Investment macroeconomics management

Bibliographic information

Industry Sectors
Finance, Business & Banking