Publication
May 2013
This paper looks at Public Financial Management (PFM) reform programs. These programs are often designed to address a perceived ‘gap’ between best and current practice in developing countries. However, the authors argue, for governments facing severe and prolonged capacity constraints, it may be unrealistic to expect achievement of ‘best practice’ in the foreseeable future. They suggest that an alternate approach would be to focus on the specific development objectives governments are trying to achieve and their relationship to PFM reform. The findings of this analysis can then be used to prioritize certain PFM functions above others to inform the design of a reform program in a capacity-constrained environment.
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English (PDF) |
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Author | Bryn Welham, Philipp Krause, Edward Hedger |
Series | ODI Working Papers |
Issue | 380 |
Publisher | Overseas Development Institute (ODI) |
Copyright | © 2013 Overseas Development Institute (ODI) |