Relevant bibliographies by topics / Public sector finance

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Public sector finance'

Author: Grafiati
Published: 4 June 2021
Last updated: 19 February 2022

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Journal articles on the topic "Public sector finance"

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Макашина, Ольга Владиленовна, and Наталия Сергеевна Красникова. "THE ALGORITHM OF ORGANIZATION OF FINANCE OF THE PUBLIC SECTOR." «Izvestia vyssih uchebnyh zavedenij. Seria «Ekonomika, finansy i upravlenie proizvodstvom», no. 4 (46) (December 29, 2020): 25–34. http://dx.doi.org/10.6060/ivecofin.2020464.500.

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The purpose of the study was to identify the reasons why there was a need to form a new model of public sector finance and develop an algorithm for organizing public sector finance. The article compares the provisions of the guidelines developed by the international monetary fund on public finance statistics. The authors proceeded from the guidelines that the starting point for the organization of public sector Finance was the identification of institutional units and activities that relate to the public sector. This made it possible to determine the composition of public sector finances. The purpose of the organization of public sector finance is to meet the socio-economic needs of society, ensuring compliance with the appropriate level of national security. The need for the functioning of institutional units in the public sector is related to the fact that it would be impossible to meet public needs on a purely entrepreneurial basis. It is determined that the practical application of the principles of classification of sectors will be required in cases where it is necessary to find out whether a particular entity belongs to institutional units and, if so, to which sector (either to the public administration sector or to state corporations). The paper shows that from the point of view of the impact on fiscal policy, public sector finances include the finances of the public administration sector, which in turn consists of institutional units that are mainly engaged in non-market activities, and the finances of state corporations (organizations). The proposed approach to the organization of public sector Finance based on the concept of institutional units will increase the availability of key statistical data. This is certainly in line with the desire of most countries to increase transparency and accountability in the public sector. In addition, it helps to identify shortcomings at the early stages of the deterioration of the financial situation in the country and to take timely corrective measures
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DOMINGUEZ, J. T. "PUBLIC SECTOR DEBT: IMPLICATIONS FOR PUBLIC SECTOR FINANCE." Economic Papers: A journal of applied economics and policy 6, no. 2 (June 1987): 18–25. http://dx.doi.org/10.1111/j.1759-3441.1987.tb00536.x.

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Armstrong, Peter, and Peter Fletcher. "Securitization in Public Sector Finance." Public Money and Management 24, no. 3 (June 2004): 175–82. http://dx.doi.org/10.1111/j.1467-9302.2004.00415.x.

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Ball, Rob, Maryanne Heafey, and David King. "The Private Finance Initiative and Public Sector Finance." Environment and Planning C: Government and Policy 20, no. 1 (February 2002): 57–74. http://dx.doi.org/10.1068/c0045.

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KONATE, Sidiki, and Rachid SMOUNI. "The Institutional Dimension of Public Financial Governance and Public Sector External Debt in Guinea." Journal of Economics and Public Finance 5, no. 4 (November 21, 2019): p431. http://dx.doi.org/10.22158/jepf.v5n4p431.

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Through an institutional approach, this article seeks to address the problem of public finance governance and the external debt of the public sector in Guinea. As a result, based on the main theoretical and conceptual contributions relating to public finance governance and public sector external debt, we have devised a theoretical conceptual model that theoretically reflects the influence of public finance governance on public external debt. We tested this model using the linear correlation method, regression and modeling. The results showed a significant influence of the institutional dimension of the governance of public finances on public external debt in Guinea through the components: quality of macroeconomic management and debt policy.
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KACZMARCZYK, Angelika, and Jerzy KACZMARCZYK. "PERFORMANCE AUDIT IN PUBLIC FINANCE SECTOR." Scientific Journal of the Military University of Land Forces 165, no. 3 (July 1, 2012): 358–66. http://dx.doi.org/10.5604/01.3001.0002.3515.

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Internal audit plays an important role in the management of public finance sector entities. Unfortunately, it is very often the case that audit focuses on the analysis of the compatibility of operations performed in the unit with the existing procedures and regulations rather than on its efficiency. This is, unfortunately, the weakness of this system and concerns public sector entities. The article attempts to answer the following question: Is there any chance of development for performance audit in the public finance sector?
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Ciumas, Cristina, Viorela-Ligia Văidean, and Zoltán-Krisztián Karsai. "Implications of Private Sector Behavior on Public Finance Sector." Procedia Economics and Finance 3 (2012): 152–57. http://dx.doi.org/10.1016/s2212-5671(12)00134-7.

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Liang, Yan. "Private-Public Sector Finance and Developmental Challenges." Chinese Economy 49, no. 3 (May 3, 2016): 143–47. http://dx.doi.org/10.1080/10971475.2016.1159901.

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Dhameja, Nand. "Public Sector Growth and Finance: Emerging Trends." Indian Journal of Public Administration 43, no. 3 (July 1997): 527–38. http://dx.doi.org/10.1177/0019556119970324.

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Rao, M. Govind. "Public Finance in Pandemic Times." Journal of Asian Development Research 1, no. 1 (December 2020): 1–14. http://dx.doi.org/10.1177/2633190x211003336.

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Never before in living memory has economic destruction been so severe as it has been caused by the COVID-19 pandemic. The pandemic has struck at a time when the economy has already been slowing due to structural problems. Therefore, hastening the recovery process and accelerating the pace of economic growth requires the government not only to provide substantial stimulus but also to implement structural reforms. The stimulus provided so far has been mainly by the RBI on the supply side in terms of reducing interest rate, augmenting augment liquidity, restructuring loans to stressed sectors, moratorium on repayment of loans to severely impacted businesses and regulatory forbearance. The fiscal stimulus on the demand side has not been significant and amounted to just about 1.5 percent to 2 percent of GDP. The sharp contraction of the economy by 15.7 percent in the first half has substantially eroded revenue collections requiring both central and state governments to sharply reduce both government consumption and investment expenditures. Faster recovery in the second half of the year will crucially depend upon heavy lifting by the governments which requires them to increase consumption expenditures, transfers as well as capital expenditure by scaling up borrowing as well as monetizing the assets. The aggregate fiscal deficit as well as outstanding debt are likely to show a sharp increase which will raise questions of sustainability. The government has initiated a number of reforms, particularly to infuse flexibility to land and labour markets, reform regulatory systems in education and healthcare, and has made additional borrowing to the states conditional on undertaking power sector reforms, property tax reforms and improving the ease of doing business. However, implementation of these reforms holds the key. There is a need to urgently address problems of the financial sector. Reforms in sectors such as police and judiciary too are overdue to protect the life and property of people and enforce contracts.
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Dissertations / Theses on the topic "Public sector finance"

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Wang, Yi. "The public sector wage premium puzzle." Thesis, Cardiff University, 2016. http://orca.cf.ac.uk/100994/.

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This thesis investigates the public sector wage premium in the UK over the last decade using both econometric and economic modelling methods. A comprehensive literature review is conducted to summarise the four popular types of methods adopted by the existing microeconomics studies, which are weakly derived from some labour economic theories. A common problem of the economic methods is the difficulty in dealing with selection bias when valid instruments are not available. All four types of econometric methods are then applied to estimating the public sector wage premium, resulting in an overall average of 6.5% when a relatively higher female's premium. In particular, propensity score matching method provides the most robust estimate against mis-specification. As a bridge between microdata and macrodata in the labour market, the wage premium is shown to be counter-cyclical. Indirect inference is then introduced as a new method of testing and estimating a micro-founded economic model in the microdata analysis context. All four types of econometric methods are used as auxiliary models to summarise the data features, based on which the distance between the actual data and the model-simulated data is assessed. A calibrated model passes the test only when the propensity score matching method is used as the comparison criterion. To focus on the key properties of the model, the OLS coefficients are grouped into a smaller dimension, and the estimated model can also pass the test. The selection bias can be tested in a straightforward way under indirect inference, and we find no evidence for selection in the data. A Monte Carlo experiment is designed to verify the high statistical power of indirect inference test. Finally, a normative analysis is carried out and there is no evidence of unjust factors behind the observed public sector wage premium.
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Amara, Salem Mohamed Omar. "Performance auditing in the Libyan public sector." Thesis, University of Gloucestershire, 2011. http://eprints.glos.ac.uk/3253/.

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Libya is a developing Arab State with a small population and a large geographic area. After the Alfatah revolution in 1969, the Libyan economy changed. Most activities such as agriculture, industry, investment, and other associated services were developed. Accordingly, the number of users of financial information in Libya rose steadily and has continued to grow ever since due to economic growth and flourishing business. This situation has led to an increased need for more reliable information to enable the country's authorities to exercise full accountability concerning the efficient and effective use of the available scarce resources on the part of those entrusted with administering public programmes and activities. In a response to this need, PA was required to be conducted by auditors in 1989. Consequently, PA examinations are carried out by two separate institutions, namely the Institute of Financial Auditing (IFA) and the Institute of Investigation and Public Control (IIPC). Accordingly, a comprehensive description of the nature of PA as practised by the Libyan auditors, assessing the degree to which these practices have been effectively operated and suggesting improvements in these practices, was felt necessary. A mixed-methodological design was utilized in this study. Close-ended questionnaires and semistructured interviews are the data collection techniques. The questionnaires were sent to a sample of performance auditors and public sector managers. The interviews were also conducted with a sample of performance auditors and public sector managers. The findings of this study revealed that the Libyan experience in the field of PA shares, in various instances, a common base with what has been identified in the literature or reported in the practices of other state audit institutions. The research findings, furthermore, showed that PA in the Libyan public sector is "rarely effective" or "ineffective" due to many obstacles that the current system of PA is facing, such as "ambiguity of organizations' objectives", "lack of performance measures", "lack of a sound internal control system", and "shortage of qualified performance auditors and specialized staff from different disciplines to carry out PA investigations". In addition, the findings showed that the PA system in Libya can be improved through the adoption of certain procedures, of which the most important are improving performance auditors' skills and attention being paid to PA by the legislative and administrative officials at higher levels in Libya. Lastly, in the light of these findings recommendations were proposed to overcome the reported deficiencies and to improve PA practices in the Libyan public sector.
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Zaltom, Mohamed M. "Service quality in Libyan commercial banking sector from customers' and bankers' standpoints : a comparative study between the public and private sector." Thesis, Liverpool John Moores University, 2010. http://researchonline.ljmu.ac.uk/5980/.

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Oliveira, Miguel Ferreira Neves de. "CAPM for project finance using the portuguese public-private partnerships road sector." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/10674.

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Mestrado em Finanças
Neste artigo, usando o Capital Asset Pricing Model (CAPM) e o Weighted Average Cost of Capital (WACC), propõe-se uma discussão das taxas de desconto apropriadas para as parcerias público-privadas (PPPs) Portuguesas no sector rodoviário, nomeadamente na perspectiva dos investidores privados. O cálculo do custo dos capitais próprios é realizado através de duas metodologias: usando dados de empresas comparáveis e com o uso de dados públicos (Damodaran Online) sobre o setor dos transportes a nível europeu. Para além disso, concluímos que o cálculo do custo dos capitais próprios através do CAPM depende muito dos grandes níveis de alavancagem dos projectos PPP. As taxas de desconto obtidas são depois sujeitas a testes econométricos (OLS), em relação à influência de existir ou não uma maioria de accionistas estrangeiros, do tipo de pagamento ser num esquema de disponibilidade e das yields das Obrigações do Tesouro Portuguesas a 10 anos (spreads vs. Alemanha). Concluímos que as taxas de desconto apropriadas (WACC) deverão situar-se no intervalo entre os 6 e os 8% e a existência de uma maioria estrangeira ao nível dos accionistas está associada a um menor risco dos projectos e custos dos capitais próprios mais baixos, ao nível de significância de 10%.
In this article, using the Capital Asset Pricing Model (CAPM) and the Weighted Average Cost of Capital (WACC), we propose the discussion of the appropriate discount rates for the case of Portuguese public private partnerships (PPPs) in the road sector, namely from the perspective of private sector investors. Calculation of the cost of equity is performed using two different methodologies: a comparable firms approach and with the use of publicly available data (Damodaran Online) on the European transportation sector. Furthermore, we find that the CAPM cost of equity is very dependent on the high leverage of PPP projects. The computed discount rates are later subjected to econometric (OLS) testing, regarding the influence of having a foreign shareholder majority, of the availability payment scheme and of Portuguese Treasury 10 year bond yields (spreads vs. Germany). We find that the appropriate discount rates (WACC) should be in the range of 6 to 8% and that the existence of foreign shareholders is associated with lower project risk and lower costs of equity, at 10% significance level.
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Saleh, Ali Salman. "Public sector deficits and macroeconomic performance in Lebanon." Access electronically, 2004. http://www.library.uow.edu.au/adt-NWU/public/adt-NWU20050214.145943/index.html.

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Ong, Kian H. "Modelling the sustainability of public sector debt and net foreign asset positions." Thesis, University of Nottingham, 2016. http://eprints.nottingham.ac.uk/33798/.

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The European Sovereign Debt crisis in 2010 not only brings the sustainability of public finance to the forefront, but also the sustainability of external balances. Chapter 2 of this thesis proposes an approach to measuring fiscal sustainability of a country; Chapter 3 investigates the divergent external imbalances in Europe, and Chapter 4 proposes the measures of external sustainability for a country. Chapter 2 proposes a measure of public sector debt sustainability based on probabilistic statements of various future events relating to debt sustainability. It illustrates the approach using data for 10 developed countries over the period 1958-2010. The approach accommodates various alternative definitions of sustainability, which is new in the literature. The approach employs a Global cointegrated Vector Auto Regression model, modelling both long-run relations and cross-country interactions. Applying our approach on an empirical sample including eight EU countries, shows that our measures offer a multi-dimensional description of fiscal sustainability. Chapter 3 characterises the long-run time series properties of net foreign assets in twelve EU countries over the period 1970-2011. Using a multi-country restricted VAR model, we establish that shocks to net foreign asset persist over time. We then measure the size and the source of the permanent effects of the shocks. We find, the current account drives the net foreign assets in the long-run. Unanticipated changes in cross-border finance flows have a significant permanent effect on net foreign assets across the EU economies, more than output shocks and dollar exchange rate shocks. Chapter 4 measures the likelihood of sustainability of the net foreign assets and the current accounts. In response to the sovereign debt crisis, the European Commission includes both the stock and flow external balances under its surveillance. We illustrate our measure by implementing the introduced policy. Our sustainability likelihoods are based on a formal model incorporating behavioural feedbacks and cross-country movements. Illustrating on the EU empirical sample adopted in Chapter 3, our measures not only describe countries' sustainability of external balances but also serve as early warning indicators.
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Potter, Bradley N., and mikewood@deakin edu au. "Reforming Australian public sector accounting: An episode of institutional thinking." Deakin University. School of Accounting, Economics and Finance, 2003. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20051017.155728.

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In recent years in Australia, accounting reforms have been developed which have resulted in the application of commercial systems of accounting to diverse public sector organisations. The reforms, which include the requirement to recognise infrastructure and heritage resources as assets in financial reports, endorse financial notions of accountability and performance that have been traditionally applied within private sector, profit-seeking organisations. Such notions are applied to a range of public sector organisations for the first time, even though the primary missions or objectives of many of these organisations are social, rather than financial in orientation. This critical, interpretative case study, set within the context of not-for-profit public museums, seeks to enhance an understanding of public sector accounting change based on these unique social organisations. The study examines three aspects of the reforms, namely, their development, their promotion and their defence. This examination is undertaken using the ideas contained in Mary Douglas’ (1986) How Institutions Think as the key theoretical construct. The supplementary perspectives of problematisation and epistemic communities are used to assist in applying the primary theoretical construct by explaining how, and by whom, these reforms were advocated and implemented in this specific instance. The study shows how the interpretation and application of the statements comprising the conceptual framework have shaped the development, promotion and defence of detailed standards developed for specific public sector organisations. In doing so, the study addresses two key research questions: (1) How were financial notions of accountability and performance of Australian public sector organisations constructed during the period 1976-2001 and articulated in the CF, once its development began, within this reform period? (2) How were these notions and other concepts of financial reporting outlined in the CF interpreted and applied in the (i) development; (ii) promotion; and (iii) defence of detailed accounting standards for not-for-profit public museums in Australia during the period under investigation? The study demonstrates that the concepts of financial reporting outlined in the conceptual framework were used by a relatively small group of technical experts located in influential positions in accounting regulation and in other fields to justify the application of accrual accounting within diverse public sector organisations. During the period examined, only certain questions were posed and certain issues considered and many problems associated with the implementation of the reforms were not considered. Accordingly, a key finding of the study is that each aspect of the reform period was guided and constrained by institutional thinking. In addition, the study shows how the framework's content can be used to permit equally well-argued, but conflicting, accounting policies to be adopted and defended for the same items, indicating the framework to be of only limited value as a technical tool. This leads to another key finding of the study, namely, that the framework is best understood as a political tool, serving a crucial role in enabling accrual accounting reforms to be developed, promoted and defended within the public sector. Thus, the study seeks to offer an enhanced understanding of the nature and determinants of accounting change, and accordingly, it broadens an understanding of the use of the conceptual framework, as an institution, in developing, promoting and defending changes to accounting practice.
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Bigham, Joshua D., and Thomas R. Goudreau. "Return on investment in the public sector." Thesis, Monterey, California. Naval Postgraduate School, 2004. http://hdl.handle.net/10945/1317.

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Approved for public release; distribution in unlimited.
In an environment of scarce resources and rising federal deficits the people not only expect, but demand greater accountability for the spending of public funds. This demand has created a trend in the public sector, not only in the United States, but worldwide as well, towards the importation of private sector business practices to improve accountability-oriented analysis. One example is increased emphasis on return on investment (ROI) analysis in public sector organizations. Development and application of ROI analysis is challenging in the public sector since most government organizations do not generate profit necessary for calculation of ROI in the manner in which it is done in the private sector. This thesis develops the methodology necessary for use of ROI analysis in the public sector. ROI methodology is applied for test evaluation with the Space and Naval Warfare Systems Command (SPAWAR) in San Diego. The test demonstrates that ROI can be applied successfully to assess the relative efficiency of value-added work and to improve the process of choosing between investment alternatives. Properly designed ROI analysis reveals how and for what goods and services money is spent and provides a means for comparing the value derived from investment and work performed.
Lieutenant, United States Navy
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Vasilev, Aleksandar Zdravkov. "Essays on real business cycle modeling and the public sector." Thesis, University of Glasgow, 2013. http://theses.gla.ac.uk/4286/.

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This thesis is composed of three core chapters on modern dynamic macroeconomics, which study different aspects of the public sector labor market in a large EU economy with significant public employment share and a non-trivial public sector wage premium over the private sector labor compensation. The study in this dissertation adds to earlier research by incorporating endogenous government hours and wages in the model framework and argues that the presence of a sizable public sector labor market in European economies generates significant interaction with the private sector labor and capital markets. In addition, the presence of interest groups (labor unions, government bureaucracy), as well as other labor market frictions in the public sector, is shown to be an important element of the analysis when discussing fiscal policy reforms. Motivated by the highly-unionized public sectors, the high public shares in total employment, and the public sector wage premia observed in most post-WWII European economies, Chapter 1 examines the role of public sector unions in a general equilibrium framework. A strong union presence in a large non-market sector is shown to be relevant for both business cycle fluctuations and for the welfare effect of fiscal regime changes. To this end, an otherwise standard real-business-cycle (RBC) model is augmented with a public sector union optimization problem. The resulting theoretical setup generates cyclical behavior in government hours and wages that is consistent with data behavior in an economy with a highly-unionized public sector, namely Germany during the period 1970-2007. The main findings of Chapter 1 are: (i) the model with a public sector union performs reasonably well vis-a-vis data; (ii) overall, the public sector union model is a significant improvement over a similar model with exogenous public sector employment; (iii) endogenously-determined public wage and hours add to the distortionary effect of contractionary tax reforms and produce significantly higher welfare losses. Additionally, the union model requires greater changes in tax rates to achieve a pre-specified increase in tax revenue compared to an equivalent model with exogenous public sector hours. Thus, endogenous public sector hours and wages in the setup are shown to be quantitatively important for public policy evaluation. Ignoring the positive co-movement between public and private hours and wages leads to a significant underestimation of the welfare effect of fiscal regime changes. Chapter 2 characterizes optimal fiscal policy and evaluates it relative to the exogenous (observed) one. Motivated by the high public employment, and the public wage premia observed in the major European economies, a Real-Business-Cycle model, calibrated to German data (1970-2007), is set up with a richer government spending side, and an endogenous private-public sector labor choice. To illustrate the effects of fiscal policy on sectoral allocation of hours, public wage rate determination and the provision of labor-intensive public services, two regimes are compared and contrasted to one another - exogenous vs. optimal (Ramsey) policy case. The main findings from the computational experiments performed in Chapter 2 are: (i) The optimal steady-state capital tax rate is zero, as it is the most distortionary tax to use; (ii) A higher labor tax rate is needed in the Ramsey case to compensate for the loss in capital tax revenue; (iii) Under the optimal policy regime, public sector employment is lower, but government employees receive higher wages; (iv) The benevolent Ramsey planner provides the optimal amount of the public good, and substitutes labor for capital in the input mix for public services and private output; (v) The government wage bill is smaller, while public investment is three times higher than in the exogenous policy case. Lastly, the thesis tries to delve into the hierarchical structure of public employment service and addresses the problem of rent-seeking in the public sector by government bureaucrats. Chapter 3 studies the wasteful effect of bureaucracy on the economy by addressing the link between rent-seeking behavior of government bureaucrats and the public sector wage bill, which is taken to represent the rent component. In particular, public officials are modeled as individuals competing for a larger share of those public funds. The theoretical model used is calibrated to German data for the period 1970-2007. The analysis then extends to the other major EU economies as well. To illustrate the effects of fiscal policy on rent-seeking, the exogenous and the optimal (Ramsey) policy cases are compared and contrasted to one another. The main findings of Chapter 3 are: (i) Due to the existence of a signicant public sector wage premium and the large public sector employment, a substantial amount of working time is spent rent-seeking, which in turn leads to significant losses measured in terms of aggregate output; (ii) The measures for the rent-seeking cost obtained from the model for the major EU countries are highly-correlated to indices of bureaucratic ineficiency; (iii) Under the optimal fiscal policy regime, steady-state rent-seeking is smaller relative to the exogenous policy case. The benevolent government invests more in public capital, sets a higher public wage premium, but chooses much lower public employment, thus achieving a decrease in rent-seeking.
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Farahin, Ali N. "The institutionalisation of accrual accounting : exploratory evidence from the Malaysian public sector." Thesis, University of Warwick, 2017. http://wrap.warwick.ac.uk/95675/.

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Motivated by unresolved debates on the appropriateness of accrual accounting in the public sector context and limited empirical support justifying its suitability within developing countries, this research seeks to fill such important knowledge gap. It expands the ongoing interest in the development of public sector accounting by focusing on an in-depth exploration of contextual interactions between institutions and processes of accounting change in one of the developing countries, Malaysia. As Malaysia is currently undertaking a radical accounting reform at the federal level, the research explored how it becomes institutionally embedded within political and administrative structures. By applying Critical Realism and Institutional Theory as theoretical lenses, this research employed qualitative strategies for primary and secondary data collected at lead agencies and three selected ministries. These include a thorough review of government documents, interviews with key actors and observations of their responses towards reform activities. The analyses revealed how the ultimate institutionalisation of accrual accounting approach, was constrained by the key actors’ limited capacity for action along with unaccommodating power dependencies. Moreover, the tension that arose between multiple expectations and the inherent attributes and culture of the public organisations that were strongly embedded in social welfare logics heavily influenced their interests and commitments in applying the efficiency logics prescription which underpin accrual accounting. The data also revealed the difficulties in complying with the International Public Sector Accounting Standards requirements, especially by organisations with distinctive assets where the relevant government policies still appear ambiguous. Consequently, there is heterogeneity in organisational responses and the quality of accounting information produced proved to be below expectations. The new financial information indicating the government’s financial position has imposed some political risks that have caused political support for the project to fluctuate. Therefore, rather than functioning as a management tool, accrual accounting has become a political tool. If these issues remain unresolved, the research implies that the Malaysian government will not be able to realise the value promised by accrual accounting, of which, may result in significant consequences in its effort to become a developed nation.
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Books on the topic "Public sector finance"

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W, Pendlebury M., ed. Public sector accounting. 3rd ed. London: Pitman, 1992.

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Jones, Rowan. Public sector accounting. 2nd ed. (London): Pitman, 1989.

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W, Pendlebury M., ed. Public sector accounting. 6th ed. Harlow, England: Financial Times Prentice Hall, 2010.

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Jones, Rowan. Public sector accounting. Los Angeles: Sage, 2011.

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Auerbach, Alan J. Public sector dynamics. Cambridge, MA: National Bureau of Economic Research, 1990.

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Brown, C. V. Public sector economics. 2nd ed. Oxford: Blackwell, 1985.

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Holcombe, Randall G. Public sector economics. Belmont, Calif: Wadsworth Pub. Co., 1987.

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Jones, Rowan. Public sector accounting. 6th ed. Harlow, England: Financial Times Prentice Hall, 2010.

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Rogers, Michael. Public sector accounting. Cheltenham: Stanley Thornes, 1995.

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Rogers, Michael. Public sector accounting. Cheltenham: Stanley Thornes, 1995.

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Book chapters on the topic "Public sector finance"

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Hawtrey, Kim. "Public Sector Solutions." In Affordable Housing Finance, 145–59. London: Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230244368_9.

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Isbell, Pauline. "Public Sector Institutions." In UK Business Finance Directory 1990/91, 159–79. Dordrecht: Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-009-1153-6_9.

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Trotman-Dickenson, D. I. "Central Government Finance." In Economics of the Public Sector, 265–84. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-13264-5_13.

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Trotman-Dickenson, D. I. "Local Government Finance." In Economics of the Public Sector, 305–30. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-13264-5_15.

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Bird, Richard M. "Public Finance in Developing Countries." In Current Issues in Public Sector Economics, 183–99. London: Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-22409-8_8.

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Abor, Joshua Yindenaba. "Public Sector Interventions and Small Businesses." In Entrepreneurial Finance for MSMEs, 153–67. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-34021-0_7.

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Levaggi, Rosella. "Asymmetry of Information in Public Finance." In Current Issues in Public Sector Economics, 227–53. London: Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-22409-8_10.

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Abutabenjeh, Sawsan. "Procurement and Finance in the Public Sector." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–4. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-319-31816-5_4094-1.

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Wenzlaff, Karsten, Ana Odorovic, Ronald Kleverlaan, and Tania Ziegler. "Assessing the Maturity of Crowdfunding and Alternative Finance Markets." In Crowdfunding in the Public Sector, 65–75. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-77841-5_4.

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Trotman-Dickenson, D. I. "Towards the European Union: Objectives, Policies and Finance of the European Community." In Economics of the Public Sector, 331–54. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-13264-5_16.

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Conference papers on the topic "Public sector finance"

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Kutik, Jan. "PUBLIC SECTOR, PUBLIC POLICY AND PUBLIC ADMINISTRATION." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b23/s7.055.

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Vybíhal, Václav, and Barbora Blašková. "MOTIVATIONAL ASPECTS OF PROFESSIONAL TRAINING OF PUBLIC SECTOR EXPERTS." In 15th Economics & Finance Conference, Prague. International Institute of Social and Economic Sciences, 2021. http://dx.doi.org/10.20472/efc.2021.015.010.

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MALIŠOVÁ, Daniela, and Jana ŠTRANGFELDOVÁ. "Economical Evaluation of Public and Foreign Finances of Selected Secondary Schools." In Current Trends in Public Sector Research. Brno: Masaryk University Press, 2020. http://dx.doi.org/10.5817/cz.muni.p210-9646-2020-8.

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The present situation of education in Slovakia is affected by various negative factors, like decrease of students for demographical reasons, discrepancy between kind and number of secondary schools and disregard to reactions of labor market. But, the main reason is an underfinancing across the education. Allocation of public finance by means of normative funding is inadequate. Normative funding forced secondary schools to accept students with low study score to gain more public finance. In the result it is wrong that school must find another foreign or external financial resource like grants and projects of the European Union. The aim of this paper is to assess the economy of selected secondary schools. Ten Business academies, with pupils aged 15-19 years old, established in Banská Bystrica and Žilina self-governing regions were examined. We used panel data gathered in school year 2013/2014 – 2017/2018 from valuable and verifiable sources like Annual reports of education and financial statements of schools. In paper we use qualitative method of semi-structured interviews with professionals in field to find out which indicators are suitable for economy measuring. Based on qualitative method we determined quantitative and financial indicators, like rate of public and external finance. We´re editing data by part of multi-criteria analyze, in the concrete standardized method. We get the economy result of selected secondary schools by integral indicator of applied mathematical method. In the conclusion of paper, we create economy ranking of schools and we suggest the economical solutions for schools with under average results. Our finding is designed by hands of Business academies for comparison with competition, founders of secondary school and resort of education.
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PODSIADLO, Piotr. "State aid for employment and competitiveness of the European Union countries - a legal and finance approach." In Current Trends in Public Sector Research. Brno: Masaryk University Press, 2020. http://dx.doi.org/10.5817/cz.muni.p210-9646-2020-11.

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Due to the imperfect functioning of labour markets in certain cases, State aid may be an appropriate instrument for creating new jobs and preserving existing ones. Legal regulation of the issue of State aid is an element of the competition mechanism protection, which was recognized in the Treaty on the Functioning of the European Union (TFEU). This paper discusses guidelines for implementation of art. 107–109 of the TFEU, from the point of view of State aid for employment. Statistical analysis was carried out on State aid granted by EU Member States in the period 2001–2018 – from the perspective of its impact on competitiveness of these countries. This should lead to verify the thesis that the amount of State aid granted by EU Member States for employment should be positively correlated with the size of the GDP per capita of these countries.
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Bunja, Dani. "THE PUBLIC SECTOR INTERVENTIONISM REGARDING TOURISM DEVELOPMENT � THE EXAMPLE OF CROATIA." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b24/s7.100.

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MUHARREMI, Oltiana, Lorena CAKERRI, and Filloreta MADANI. "Impact of Fiscal Decentralization Reforms in Albania." In Current Trends in Public Sector Research. Brno: Masaryk University Press, 2020. http://dx.doi.org/10.5817/cz.muni.p210-9646-2020-10.

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Decentralization and fiscal decentralization constitute one of the most followed trends for political and economic reform in recent years around the world. Albania, in the 1990s, begins its process of transitioning from a centralized economy to a free-market economy. This process is accompanied by transforming existing economic mechanisms and infrastructure to better function the free-markets model, but above all, with the need to develop and create new legal, institutional, economic, and social instruments and spaces to increase the allocation and efficiency of public and private resources. The objective of this study is to give an appropriate answer to the question: What has been the impact of decentralization reforms on the performance of public services provided by local government? The research paper will focus on the role that improvements and legislative changes play in the country's economic growth. Within the past two decades, progress is made in advancing decentralization reform, but there are still many challenges ahead, such as the lack of a clear legal and regulatory framework. Adding to that concern is the financial autonomy of local governments, which remains a challenge for the future. The research methodology used will be a descriptive analysis of data obtained from the Ministry of Finance and Economy and local municipalities on the impact of the reforms. Recommendations and suggestions will be given on the reforming process, as well as ways to increase the efficiency of local government units.
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Plzáková, Lucie. "Evaluation of Public Finance in the Tourism Sector at the Municipal Budget Level." In Applications of Mathematics and Statistics in Economics. International Scientific Conference: Szklarska Poręba, 30 August- 3 September 2017. Publishing House of Wroclaw University of Economics, 2017. http://dx.doi.org/10.15611/amse.2017.20.28.

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Tikk, Juta. "Developing an integrated model of financial management for public sector organizations in Estonia." In 4th Annual International Conference on Accounting and Finance (AF 2014). Global Science & Technology Forum (GSTF), 2014. http://dx.doi.org/10.5176/2251-1997_af14.10.

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Johnson Popoola, Oluwatoyin Muse, Ayoib Che Ahmad, PhD, and Rose Shamsiah Samsudin, PhD. "Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study." In 4th Annual International Conference on Accounting and Finance (AF 2014). Global Science & Technology Forum (GSTF), 2014. http://dx.doi.org/10.5176/2251-1997_af14.55.

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Ketners, Karlis. "Spending review as essential part of public sector budgeting: Latvian experience." In 21st International Scientific Conference "Economic Science for Rural Development 2020". Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2020. http://dx.doi.org/10.22616/esrd.2020.53.011.

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One of the modern trends in public sector budget governance is evaluation of allocation of the resources, re-allocation of budget resources to achieve political goals and ensure sustainable financing for different public needs. This study is the first analysis of Latvian experience of public spending reviews in 2016 – 2019, characterises present patterns and proposes changes for future spending reviews. In general, the Ministry of Finance is conducting public spending review as quite technocratic exercises – an opportunity to make sure that existing public institutions’ budgets are being spent as efficiently as possible and conduct decision making on the civil service level. However, involvement of political level is a possibility to ensure that public spending objectives are met and the allocation of public resources reflects policy goals. The main task of the paper is to analyse the Latvian experience of regular public spending reviews and generalize recommendations for other countries and future development of the spending reviews. It can be concluded that increasing prioritization of budgetary spending and its relation with economic development can be supported by spending reviews as a mechanism to increase government spending in priority policy areas and to ensure reallocation of resources for underfinanced budget programmes through improvement of the efficiency of expenditures. Recommendations on improvement of the spending review process and possible changes to the budget law legislation are worked out.
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Reports on the topic "Public sector finance"

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Pizarro, Rodrigo, Raúl Delgado, Huáscar Eguino, and Aloisio Lopes Pereira. Climate Change Public Budget Tagging: Connections across Financial and Environmental Classification Systems. Inter-American Development Bank, January 2021. http://dx.doi.org/10.18235/0003021.

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Identifying and evaluating climate expenditures in the public sector, known as budget tagging, has generated increasing attention from multiple stakeholders, not only to assess the governments climate change policy, but also to monitor fiscal risks associated with increasing and unpredictable climate change impacts. This paper explores the issues raised by climate change budget tagging in the context of a broader discussion on the connections with fiscal and environmental statistical classification systems. It argues that, for climate change budget tagging efforts to be successful, the definitions and classifications of climate change expenditures must be consistent with statistical standards currently in use, such as the Government Finance Statistics Framework and the System of National Accounts.
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Walters, Terri, Neha Rai, Sean Esterly, Sadie Cox, Tim Reber, Maliha Muzammil, Tasfiq Mahmood, et al. Policies to Spur Energy Access. Executive Summary; Volume 1, Engaging the Private Sector in Expanding Access to Electricity; Volume 2, Case Studies to Public-Private Models to Finance Decentralized Electricity Access. Office of Scientific and Technical Information (OSTI), September 2015. http://dx.doi.org/10.2172/1225524.

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Stewart-Wilson, Graeme, and Ronald Waiswa. Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate. Institute of Development Studies (IDS), April 2021. http://dx.doi.org/10.19088/ictd.2021.008.

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The issue of agricultural taxation has almost completely disappeared from the scholarly and policy agendas in recent decades. And yet, agriculture is taxed very lightly despite contributing substantially to GDP across many Global South countries today. In some cases, light-touch taxation may be necessary to encourage investment in the sector and to protect small and subsistence farmers. However, anecdotal evidence from countries like Uganda suggests that there are a substantial number of high-income earners engaged in agricultural activities that are sheltered almost completely from any form of taxation. More effectively taxing these high-income earners could provide much-needed resources to finance public service provision in lower-income countries. The time is ripe, this paper argues, to revitalise discussions about how best to tax the agriculture sector.
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Almeida, Juliana, and Rossemary Yurivilca. 2020 IDB Climate Finance. Inter-American Development Bank, April 2021. http://dx.doi.org/10.18235/0003253.

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Under the current IDBG Corporate Results Framework (CRF) 2020-2023 (https://crf.iadb.org/en), the IDB committed to reach 30% of the total amount approved (including all lending operations) of climate finance during this period. In 2020, the IDB Group - composed of the IDB, IDB Lab (formerly the Multilateral Investment Fund) and IDB Invest - approved US$3.9 billion in climate finance as per the MDB climate finance tracking methodology. This resource is aimed at development activities carried out by the public and private sectors that reduce greenhouse gas (GHG) emissions and thus mitigate climate change, and/or that reduce vulnerability to climate change and contribute to an adaptation process. This amount represented 19.5% of the IDB Groups total approved amount for 2020. The IDB only climate finance in 2020 was 15%, equivalent to US$ 2 billion. If the COVID-19 related investments are excluded, the IDB climate finance reached 30%. Changes in demand from countries to respond to the pandemic affected the overall climate finance results by shifting the priority to social and fiscal sectors and to projects that could provide faster liquidity.
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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), January 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing countries’ tax systems were facing several challenges, including weak tax administrations, low taxpayer morale and “hard-to-tax” sectors. The presence of informational asymmetry (i.e. low tax transparency) between taxpayers and tax authorities generates loopholes for abuse of the tax system. It allows the hiding of wealth abroad with a limited risk of being caught. Cases of such behaviour that are exposed without proper penalty may result in a decline in the morale of citizens and a lower level of voluntary compliance with tax legislation. A number of high-profile tax leaks and scandals have undermined public confidence in the fairness of tax systems and generated a strong demand for effective counteraction and tax transparency. One of the key contributing factors to lower tax revenues in developing countries (that is linked to low tax transparency) is a high level of IFFs. These flows, including international tax evasion and the laundering of corruption proceeds, build a major obstacle to successful DRM efforts. Research has also identified an association between organisational transparency (e.g. transparency by businesses and tax authorities) and stakeholder trust (e.g. between citizens and the state). However, the evidence is mixed as to how transparency in particular influences trust and perceptions of trustworthiness.
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