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["Public Financial Management Evidence Mapping Database",null,null,null,null,null,null,"Research design",null,null,"Research approach",null,null,null,"Geographic focus",null,null,null,null,null,null,null,null,null,"Legislation, regulations, codes of practice, etc. ",null,null,null,null,null,null,null,"Budgeting and planning systems",null,null,null,null,null,null,null,null,null,null,"Financial implementation and control systems",null,null,null,null,null,null,null,null,"Audit and review systems",null,null,null,null,null,null,"Org restructuring & org devel",null,"Capacity building of people and human resource management",null,null,null,null,null,"IT, systems and hardware",null,null,null,null,"Grants to CSOs","When in the financial management cycle? ",null,null,"Where, institutionally?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Outcomes",null,null,null,null,null,null,null,"Dimension 1: What Sort of Intervention?",null,null,null,null,null,null,null,"Dimension 3: Where, Institutionally?",null,"Participatory interventions"]
["October 2015",null,null,null,null,null,"Total count:",{"$f":"COUNTA(H6:H1137)","v":3},38,159,34,129,16,40,36,79,17,19,21,4,24,7,4,11,5,8,8,13,15,7,5,9,39,6,12,1,10,0,44,{"$f":"COUNTA(AN6:AN1137)","v":26},16,26,0,27,18,8,12,2,7,0,4,14,2,1,16,28,1,11,0,14,1,4,8,0,14,5,1,32,0,2,9,{"$f":"COUNTA(BT6:BT1137)","v":2},2,85,30,31,74,11,1,2,3,20,9,22,11,9,54,3,38,41,7,23,52,20,32,75,60,17,40,{"$f":"SUM(CV5:CV1136)","v":54},117,56,46,14,22,39,2,143,56,69]
[null,null,null,null,null,null,"Count after applying filters:",{"$f":"SUBTOTAL(3,H6:H1137)","v":3},38,159,34,129,16,40,36,79,17,19,21,4,24,7,4,11,5,8,8,13,15,7,5,9,39,6,12,1,10,0,44,{"$f":"SUBTOTAL(3,AN6:AN1137)","v":26},16,26,0,27,18,8,12,2,7,0,4,14,2,1,16,28,1,11,0,14,1,4,8,0,14,5,1,32,0,2,9,{"$f":"SUBTOTAL(3,BT6:BT1137)","v":2},2,85,30,31,74,11,1,2,3,20,9,22,11,9,54,3,38,41,7,23,52,20,32,75,60,17,40,{"$f":"SUBTOTAL(109,CV6:CV1137)","v":54},117,56,46,14,22,39,2,143,56,69]
[null,null,null,null,null,null,"Proportion of documents after applying filters:",{"$f":"IF(H2>0,H3/H2,\"\")","v":1},{"$f":"IF(I2>0,I3/I2,\"\")","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,"",1,1,1,1,"",1,1,1,1,1,1,"",1,1,1,1,1,1,1,1,"",1,1,1,1,"",1,1,1,1,"",1,1,1,{"$f":"IF(BU2>0,BU3/BU2,\"\")","v":1},1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1]
["Year","Bibliographic reference","URL","Abstract/Summary","Access","Publication form","Publisher type","Experimental","Observational","Secondary","Statistical analysis","Case study","Project evaluation","Meta-review","Global","Sub-Saharan Africa","Middle East and North Africa","South East Asia","South Asia","North Asia","South America","Central America and the Caribbean","Pacific","Central and Eastern Europe","Revenue laws","Declarations of interests laws","Transparency laws","Fiscal rules","Procurement laws","Legal mandate of audit bodies","Public accounts committee rules","Financial regulations","MTEFs and related medium-term systems","Budgetary forecasting systems","Budget timetable","Sector budgeting","Performance budgeting","Accrual budgeting","Participatory budgeting","Gender-sensitive budgeting","Devolved budgeting","Systems for consultation","Systems for resolving conflict in budget allocations","Revenue management","Treasury and cash management","Payroll management","Procurement","Risk management","Debt management","Asset management","Bookkeeping","Financial monitoring and reporting","Annual reporting","Accrual accounting","Financial audit","Community involvement in monitoring spending","VFM/performance audit","Legislative scrutiny of accounts","Legislative review of VFM audit reports","Restructuring of government departments","Cultural change","Recruitment and selection","Professionalization","Promotion and rotation","Training","Remuneration","Discipline","IFMIS","Tax database","Fiscal analysis","Other software","Hardware","Grants to civil society bodies","Planning and budgeting","Implementation and control","Audit and review","Ministry of Finance","Ministry of Planning ","Other Central Coordinating Agencies","Spending Ministries","Other Spending  Agencies","Revenue Agencies","Internal Audit Bodies","External Audit Bodies","Parliament generally","Parliament - Public Accounts Committees and Equivalents","Sub-national government","International bodies","Civil Society Organisations","Community","Media","Sufficient and timely funding for policy implementation","Resource allocation better reflects policy","Planned and timely funding releases and budget processes","More efficient / cost-effective service delivery","Improved transparency","Improved accountability through effective scrutiny of public expenditure","Improved citizen-state contract","Improved working infrastructure that can raise efficiency of the PFM system","Legislation, regulations, codes of practice, etc. ","Budgeting and planning systems","Financial implementation and control systems","Audit and review systems","Org restructuring & org devel","Capacity building of people and HRM","IT, systems and hardware","Grants to CSOs","Who is being reformed?","Who is supporting the reform?","Participatory interventions"]
[2010,"Adeyeye, M. M., & Akinbami, C. A. O. (2010). Women and gender budgeting: Nigeria's policy alternative. Gender and Behaviour, 8(1), 2703-2723.","http://reference.sabinet.co.za/sa_epublication_article/genbeh_v8_n1_a11","This work contributes to the policy debate on women empowerment through gender budgeting and equally exposes the inherent negative impacts of the current budgeting system, and how it could\nhelp facilitate gender equity and open up economic opportunities for women. Gender inequalities thrive in all societies but are more prevalent in developing countries. This is as a result of less attention paid by policy makers to the socio-economic landscape made up by a diversity of vulnerable groups such as women and children. This paper examined perspectives underpinning feminism, processes and approaches to public policy and implementation, and various policy issues reinforcing gender inequality. The work analyzed three policy paradigms as well as gender budgeting analysis using Sen and Nassbaum capability approach. Of the three policies alternatives examined, strategic planning, which this work recommends is a relatively practical paradigm of public policy making, that in many ways, reconciles the differing perspectives of the other two paradigms. Through the use of Sen and Nussbaum's capability, the work acknowledges that the current system of budgeting at the federal level has continued to create gender disparity, thereby conscripting economic space for women; and consequently putting them at a disadvantage in every sector of economic and productive life. The result has been abject poverty in the various communities. The study was also able to identify the critical issues affecting gender inequalities in Nigeria, which\npermeates all the levels of government. It ended with policy recommendations to redress this anomaly.\n","Free","Peer-reviewed journal article","Academic organisation or think-tank",null,"x",null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(COUNTA(Y6:AF6),1,\"\")","v":""},{"$f":"IF(COUNTA(AG6:AQ6),1,\"\")","v":1},{"$f":"IF(COUNTA(AR6:AZ6),1,\"\")","v":""},{"$f":"IF(COUNTA(BA6:BG6),1,\"\")","v":""},{"$f":"IF(COUNTA(BH6:BI6),1,\"\")","v":""},{"$f":"IF(COUNTA(BJ6:BO6),1,\"\")","v":""},{"$f":"IF(COUNTA(BP6:BT6),1,\"\")","v":""},{"$f":"IF(COUNTA(BU6:BU6),1,\"\")","v":""},{"$f":"IF(COUNTA(BY6:CJ6),1,\"\")","v":""},{"$f":"IF(COUNTA(CK6:CM6),1,\"\")","v":""},{"$f":"IF(COUNTA(AM6,AO6,AP6,BD6),1,\"\")","v":""}]
[2013,"Adu Sarfo, P., & Baah-Mintah, R. (2013). Assessing the Effect of the Procurement Act (663) on the Public Financial Management in Ashanti Region. American Journal of Rural Development, 1(4), 91-98. doi:10.12691/ajrd-1-4-5","http://pubs.sciepub.com/ajrd/1/4/5/","The Government of Ghana has since 2001 made various efforts to correct the uncontrolled expenditure of public funds that characterised the national economy which has led to a rather unstable economic climate. This article discusses the extent to which the Public Procurement Act (654) has achieved transparency in the use of state resources, causes of delays in the procurement process and effects of the Procurement Act on government expenditure in the Ashanti Region. The descriptive and explanatory research designs were used for the study. The study relied on both probability and non probability sampling techniques. The study revealed that procurement activities and procedures were transparent because decisions on procurement activities followed the rules and regulations of the Act. It was further revealed that contractors were not paid on time after execution of contracts and this affected their organisational management. It was concluded that the Procurement Act had reduced government expenditure considerably in the sense that the Procurement Act has reduced wastage and leakage of financial resources through effective auditing, expenditure monitoring and cost effectiveness and competition which has brought value for money.","Free","Peer-reviewed journal article","Academic organisation or think-tank",null,"x",null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,1,"","","","","","","",{"$f":"IF(COUNTA(BY7:CJ7),1,\"\")","v":1},{"$f":"IF(COUNTA(CK7:CM7),1,\"\")","v":""},{"$f":"IF(COUNTA(AM7,AO7,AP7,BD7),1,\"\")","v":""}]
[2012,"Ahern, M. (2012a). The Syrian Arab Republic. In Beschel Jr. Robert, P., & M. Ahern (Eds.), Public Financial Management Reform in the Middle East and North Africa: An overview of regional experience (pp. 146-152). Washington, D.C.: World Bank.","https://openknowledge.worldbank.org/handle/10986/9368 "," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"","","","","",1,"",1,"",""]
[2012,"Ahern, M. (2012b). The West Bank and Gaza. In Beschel Jr. Robert, P., & M. Ahern (Eds.), Public\nFinancial Management Reform in the Middle East and North Africa: An overview of regional experience (pp. 165-176). Washington, D.C.: World Bank.\n","https://openknowledge.worldbank.org/handle/10986/9368 "," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,"x","x",null,"x",1,"",1,"","","","","",1,"",""]
[2013,"Aitbaeva, A. (2013). Kyrgyz Republic. In Stolen Asset Recovery (StAR) (Ed.), Income and Asset Disclosure: Case Study Illustrations (pp. 133-151). Washington, D.C.: World Bank.","http://documents.worldbank.org/curated/en/2013/05/17688739/income-asset-disclosure-case-study-illustrations"," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,1,"","","","","","","",1,"",""]
[2009,"Akman, H. E. (2009). Participatory Budgeting in Çanakkale, Turkey Focus on Citizens (pp. 129-134). Paris: Organisation for Economic Cooperation and Development (OECD).","http://www.oecd-ilibrary.org/governance/focus-on-citizens/participatory-budgeting-in-canakkale-turkey_9789264048874-14-en","Changes and developments in the public sector bring about the need to review and improve the principles and procedures, objectives and targets of administration in local governments. The municipalities that spend funds through the authority they receive from citizens are now obliged to restructure their decision-making procedures and to determine new strategies. In Çanakkale, the first examples of \"active citizenship and partnership relations\" date from the 1960s. Modern examples based on today’s governance and management principles began with the establishment of the broad-based City Council in 1996 (whose members include elected officials, public servants, representatives of academia, political parties, associations and local headmen or mukhtar) and was followed by Local Agenda 21 activities.","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,"",1,"","","","","","",1,1,1]
[2009,"Allen, R. (2009). The Challenge of Reforming Budgetary Institutions in Developing Countries. Retrieved from Washington, D.C.: http://www.imf.org/external/pubs/ft/wp/2009/wp0996.pdf","http://www.imf.org/external/pubs/ft/wp/2009/wp0996.pdf","The paper notes that the development of sound budgetary institutions in countries such as\nFrance, the U.K. and the U.S. has taken a very long time―200 years or more―and is still\nevolving. It discusses Douglass North’s prediction―which is supported by available\ndata―that institutional reform is also likely to be very slow in developing countries since the\nbudget is especially prone to rent-seeking influences. Finally, the paper discusses the\ncurrently fashionable emphasis on complex, multiannual PFM reform strategies, which have\nbeen strongly promoted by the donor community; and advocates a simpler approach\ngrounded on Schick’s important principle of “getting the basics right.” The paper identifies\nseveral areas where further research would be fruitful.","Free","Other report","Multilateral or inter-governmental organisation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","","","","","",""]
[2012,"Allen, R., & Grigoli, F. (2012) Enhancing the Capability of Central Finance Agencies. Washington, DC: World Bank.","https://openknowledge.worldbank.org/handle/10986/10061","A well-organized and effective finance\n ministry and its associated central finance agencies (CFAs)\n are essential to good fiscal outcomes. Recent studies of\n CFAs in selected low-income countries demonstrate that their\n organizational structure varies widely and that decision\n making on public finance is strongly influenced by political\n economy factors. This note presents some common themes\n arising from the case studies and provides some descriptive\n evidence about the organizational structure of the CFAs.\n This note also includes evidence of a 'U-curve'\n pattern in the development of the organizational structure\n of CFAs over the long term. It confirms that political\n economy analysis, though difficult to apply in practice, is\n highly relevant in the development of reform strategies for\n strengthening CFAs and public financial management systems.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","","","",1,"",""]
[2013,"Alton, M. L., & Agarwal, S. (2013) Increasing Accountability through Budget Transparency at the Subnational Level in Cameroon. Washington, DC: World Bank.","https://openknowledge.worldbank.org/handle/10986/20132","Improving governance is a major\n development challenge for Cameroon and for many other\n developing countries, and making public financial management\n more transparent is a central part of it. While budgets are\n public documents, accessible to citizens in principle, in\n practice, budget information is difficult to come by as a\n result of political, administrative, capacity, and\n logistical constraints as well as cost barriers at all tiers\n of government, including the national, regional, and\n municipal level and at service-delivery points like schools\n and health centers. In two of Cameroon s 10 regions, a World\n Bank-supported initiative has piloted a citizen-centered\n approach for disseminating simplified budget information of\n 151 schools, 58 health centers, and 28 municipalities and\n the two regional administrations. Budgets were made public\n and awareness was raised through various activities,\n including public community meetings at which the budgets of\n institutions were read aloud, poster campaigns, art\n competitions, theater performances, student budget clubs,\n and the use of media such as community radios and Facebook.\n Results of the initiative include increased tax revenues for\n one local council, changes in the willingness of parents to\n contribute to the financing of schools, and greater trust\n between mayors and constituents.","Free","Other report","Multilateral or inter-governmental organisation",null,"x",null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,"x",null,"x","x","x",null,null,null,"x","x","x","x",null,"",1,"",1,"","","","",1,1,1]
[2006,"Amundensen, I., & Abreu, C. (2006). Civil Society in Angola: Inroads, Space and Accountability. Retrieved from Bergen: http://www.cmi.no/publications/file/2411-civil-society-in-angola-inroads.pdf","http://www.cmi.no/publications/file/2411-civil-society-in-angola-inroads.pdf"," ","Free","Other report","Academic organisation or think-tank",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","","","","","",""]
[2010,"Andrews, M. (2010) How Far Have Public Financial Management Reforms Come in Africa? : Vol. RWP10-018. HKS Faculty Research Working Paper Series. Cambridge, MA: John F. Kennedy School of Government, Harvard University.","http://dash.harvard.edu/bitstream/handle/1/4448885/Andrews_HowFar.pdf?sequence=1","This paper asks how strong African Public Financial Management (PFM) has become, after a decade and more of reform. How well do African PFM systems in place now facilitate effective public financial management? Where are the next challenges and how can they be met? It analyzes recent PFM assessments in 31 governments to answer these questions, identifying patterns of strengths and weaknesses across the PFM system and across countries. In respect of the former, the study finds that budgets are made better than they are executed, practice lags behind the creation of processes and laws, and processes are stronger where concentrated actors are engaged. In respect of the latter, the study finds that different countries fall into different ‘PFM performance leagues’ and countries in the different leagues look very different to each other. A range of factors influence which league a country is associated with; including economic growth, stability, reform tenure and colonial heritage. On the basis of this evidence, the paper argues that existing reforms face limits that can only be overcome with adjustments in reform approach; with less focus on pushing reform technicalities and more on creating ‘space’ in which reform takes place, less concentration of engagements with small sets of actors and more on expanding engagements, and less emphasis on reproducing the same reform models and more on better understanding what context-appropriate reforms look like.","Free","Other report","Academic organisation or think-tank",null,null,"x","x",null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","","","","","",""]
[2011,"Andrews, M. (2011). Which Organizational Attributes are Amenable to External Reform? An Empirical Study of African Public Financial Management. International Public Management Journal, 14(2), 131-156. doi:10.1080/10967494.2011.588588","http://www.tandfonline.com/doi/full/10.1080/10967494.2011.588588","Many externally motivated public sector reforms produce less change than expected. This article argues that we should expect limited reform results in respect of certain organizational attributes. Applying institutional theory on isomorphism, the argument is simply that reforms are harder where they influence organizational characteristics that (i) are difficult to observe externally, (ii) are core to the organization, and (iii) involve actors with whom the externally defined change agenda is unlikely to resonate normatively. These arguments are tested in an analysis of Public Financial Management (PFM) reform in Africa, where evidence is supportive. The article contributes to public management literature, and comparative studies in particular, by applying a well-suited theory to the study of public sector change. The approach and findings should be of particular interest to the development community, shedding light on why reforms routinely underperform-in PFM and beyond, extending to topics like externally driven nation building.","Controlled","Peer-reviewed journal article","Academic organisation or think-tank",null,null,"x","x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","","","","","",""]
[2012,"Andrews, M. (2012). The Logical Limits of Best Practice Administrative Solutions in Developing Countries. Public Administration and Development, 32(2), 137-153. doi:10.1002/pad.622","http://onlinelibrary.wiley.com/doi/10.1002/pad.622/abstract","Developing countries are pressured to adopt administrative solutions that the international community considers best practice. Some claim that these practices do not fit such contexts. How could one assess the fit or relevance of a best practice? This article suggests a basic answer: Look at the degree of difference between the proposed adoption context and the context in which such practice emerged as best. This answer emerges from a discussion on the basis of the new institutional ideas about change and diffusion. An empirical analysis of public financial management reform in African countries suggests support for this answer: Good practices are most evident in countries least different to the developed nations where practices originated and least evident in countries most different to these developed nations. The article contributes to a literature on best practice and yields fundamental messages for development, including the point that best practices are limited as administrative solutions in many developing countries. ","Controlled","Peer-reviewed journal article","Academic organisation or think-tank",null,null,"x","x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","","","","","",""]
[2013,"Ankamah, S. S., & Yao, F. (2013). Evaluating the Effectiveness of Local Revenue Mobilization in Kumasi, Ghana. Lex Localis-Journal of Local Self-Government, 11(3), 431-451. doi:10.4335/11.3.431-451(2013)","http://pub.lex-localis.info/index.php/LexLocalis/article/view/11.3.431-451(2013)","The paper evaluates the effectiveness of local revenue mobilization in the Kumasi Metropolitan Assembly (KMA), Ghana. The indicators for the evaluation included the Revenue Performance Index (RPI), Financial Autonomy Index (FAT) and Local Finance Support Index (LFSI). Both the primary and secondary sources of data were used as well as the employment of quantitative and qualitative data analysis methods. The paper reveals that KMA depends more on transfers to finance its development. There is therefore the need for the assembly to outline pragmatic measures to increase its Internally Generated Fund (IGF).","Controlled","Peer-reviewed journal article","Academic organisation or think-tank",null,"x",null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"","",1,"","","","","",1,"",""]
[2006,"Anvuur, A., Kumaraswamy, M., Male, S., & Serpell, A. (2006). Taking forward public procurement reforms in Ghana. Paper presented at the Proceedings of the 2006 CIB W107: Construction in Developing Countries International Symposium: Construction in Developing Economies: New Issues and Challenges., Rotterdam, Netherlands. Proceedings paper retrieved from http://discovery.ucl.ac.uk/20491/","http://discovery.ucl.ac.uk/20491/2/CIB1913%5B1%5D.pdf","The construction industry in Ghana, like many others worldwide, has had its fair share of damning independent reviews. Huge and unsustainable foreign debt, excessive budget deficits, huge contractual payment arrears, poor construction performance, corruption and pressure from international financial institutions, forced the government to commit to a reform of public procurement, which culminated in the passing of the Public Procurement Act, 2003 (Act 663). The paper outlines the events leading to, and features of, the public procurement reform in Ghana and analyses its potential impact and the unique challenges it presents. Comparisons are also drawn from relevant scenarios in other countries. The paper concludes that while the Procurement Act sets out the legal, institutional and regulatory framework to secure fiscal transparency and public accountability, the sole reliance on traditional contracting and price-based selection limits the scope for the value for money achievable. Expanding the reforms to cover procurement and project delivery methods and strategies, with a focus on ‘best value’, will increase the potential and likelihood of achieving value for money in public construction in Ghana.","Free","Workshop or conference report","Academic organisation or think-tank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,1,"",1,1,"","","","",1,"",""]
[2005,"Arroyo, D., & Sirker, K. (2005). Stocktaking of Social Accountability Initiatives in the Asia and Pacific Region. Retrieved from Washington, D.C.: http://siteresources.worldbank.org/WBI/Resources/Sirker_StocktakingAsiaPacific_FINAL.pdf","http://siteresources.worldbank.org/WBI/Resources/Sirker_StocktakingAsiaPacific_FINAL.pdf"," ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x",null,null,null,"x","x","x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,"x","x","x",null,null,"",1,"",1,"","","","","",1,1]
[2012,"Arya, A. (2012). The Republic of Yemen. In Beschel Jr. Robert, P., & M. Ahern (Eds.), Public Financial Management Reform in the Middle East and North Africa: An overview of regional experience (pp. 177-189). Washington, D.C.: World Bank.","https://openknowledge.worldbank.org/handle/10986/9368 "," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,1,"",1,"","","",1,"",1,"",""]
[2006,"Asian Development Bank. (2006). Fostering Public Participation in Budget-making: Case Studies from Indonesia, Marshall Islands, and Pakistan. Retrieved from Manila, Philippines: http://www.adb.org/publications/fostering-public-participation-budget-making-case-studies-indonesia-marshall-islands","https://asiafoundation.org/resources/pdfs/fosteringpublicparticipation.pdf"," ","Free","Evaluation","Multilateral or inter-governmental organisation",null,"x",null,null,null,"x",null,null,null,null,"x","x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x","x",null,null,null,null,null,"x","x",null,null,"",1,"","","",1,"","",1,1,1]
[2007,"Asian Development Bank.  (2007). ADB Support to Public Resource Management in India. Special Evaluation Study. Manila: Asian Development Bank.","http://www.oecd.org/derec/adb/39506602.pdf"," ","Free","Evaluation","Multilateral or inter-governmental organisation",null,null,"x",null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"x","x",null,null,null,null,null,null,"","",1,"","","","","",1,"",""]
[2011,"Asian Development Bank.  (2011). Republic of the Maldives: Developing the Revenue Administration Management Information System. Manila: Asian Development Bank.","http://www.adb.org/sites/default/files/project-document/60290/44414-012-mld-tar.pdf"," ","Free","Evaluation","Multilateral or inter-governmental organisation",null,"x",null,null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","","",1,"","",1,1,"",1,"",""]
[2013,"Asian Development Bank. (2013) Good Practice in Budget Management: Policy Lessons from the Cook Islands, Kiribati, and Tonga. Vol. Policy Brief, March 2013. Manila, Philippines.","http://www.adb.org/sites/default/files/publication/30226/good-practice-budget-management.pdf"," ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","","","","","",""]
[2010,"Attström, K., & Rusman, I. (2010). Indonesia Strengthening Public Procurement Program: ISP3 INH521 Independent Completion Report. Retrieved from Barton: http://www.oecd.org/derec/australia/48473814.pdf","http://www.oecd.org/derec/australia/48473814.pdf"," ","Free","Evaluation","National government organisation",null,"x",null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","","",1,"","",1,"","",1,"",""]
[2008,"Banerjee, N. (2008). Gender Impacts of Revenue Collection in India. Retrieved from London: http://www.oecd-ilibrary.org/commonwealth/economics/gender-impacts-of-revenue-collection-in-india_9781848590175-en","http://www.oecd-ilibrary.org/commonwealth/economics/gender-impacts-of-revenue-collection-in-india_9781848590175-en","Studies on gendersensitive budgeting have concentrated on the expenditure side of government budgets. Through a case study from India, Nirmala Banerjee explores the other side of the budget – taxes and other means of raising revenue. By highlighting the relative effects of changes in taxation policy on men and on women this study will help to raise awareness of gender among those responsible for planning the tax system, in India and elsewhere.","Controlled","Other report","Multilateral or inter-governmental organisation",null,"x",null,null,"x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",1,1,"","","","","","","",""]
[2013,"Barnes, D. W. (2013a). Mongolia. In Stolen Asset Recovery (StAR) (Ed.), Income and Asset Disclosure: Case Study Illustrations (pp. 153-171). Washington, D.C.: World Bank.","http://documents.worldbank.org/curated/en/2013/05/17688739/income-asset-disclosure-case-study-illustrations"," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,1,"","","","","","","",1,"",""]
[2013,"Barnes, D. W. (2013b). Rwanda. In Stolen Asset Recovery (StAR) (Ed.), Income and Asset Disclosure: Case Study Illustrations (pp. 173-186). Washington, D.C.: World Bank.","http://documents.worldbank.org/curated/en/2013/05/17688739/income-asset-disclosure-case-study-illustrations"," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,1,"","","","","",1,"",1,"",""]
[2012,"Baudienville, G. (2012). Public Financial Management reforms in fragile states: The case of Democratic Republic of the Congo. Retrieved from London: http://www.odi.org/sites/odi.org.uk/files/odi-assets/publications-opinion-files/7853.pdf","http://www.odi.org/sites/odi.org.uk/files/odi-assets/publications-opinion-files/7853.pdf"," ","Free","Other report","Academic organisation or think-tank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x","x","x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",1,1,1,"","",1,"",1,"",""]
[2015,"Beath, A., Christia, F. & Enikolopov , R. (2015). Direct Democracy and Resource Allocation: Experimental Evidence from Afghanistan. Retrieved from Cambridge, MA: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1935055","http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1935055","Direct democracy is designed to better align policy outcomes with citizen preferences. To test this proposition, we randomized whether 250 villages across Afghanistan selected projects via secret-ballot referenda or consultation meetings. We find that referenda reduce the influence of local elites over both the type and the location of village projects. Consistent with previous experimental results, we find that referenda improve villagers’ perceptions of the local economy and of the quality of local governance. However, we find no systematic evidence that selecting projects by referenda increases the average impact of such projects.","Free","Other report","Academic organisation or think-tank","x",null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,"x",null,"x",null,null,null,null,"",1,"","","","","","",1,1,1]
[2005,"Bellver, A., & Kaufmann, D. (2005). Transparenting Transparency: Initial Empirics and Policy Applications. Paper presented at the IMF conference on transparency and integrity, Washington, D.C. Workshop or Conference Report retrieved from http://papers.ssrn.com/sol3/papers.cfm?abstract_id=808664","http://papers.ssrn.com/sol3/papers.cfm?abstract_id=808664","Major conceptual contributions of a number of Nobel-laureates in putting forth a framework linking the citizenry's right to know and access to information with development, have already had a major influence in various fields. However, implementation of transparency-related reforms on the ground remains checkered around the globe. Further, in contrast with other dimensions of governance - such as rule of law and regulatory burden - there is a gap between the extent of the conceptual contributions in the transparency field and the progress on its measurement and empirical analysis, which has been wanting. And there has been an absence of writings which decompose (or 'unbundle') the generic notion of transparency into specific components, so to provide tools useful for policy advise and interventions. Our paper is a contribution attempting to partly fill these empirical and policy-related gaps. We review the existing literature, present various definitions of transparency, provide an initial empirical framework towards worldwide indicators on various dimensions of transparency, suggest some initial empirical results, and address concrete policy and institutional innovations related to transparency reforms. We contribute to empirics by undertaking an initial construction of a transparency index for 194 countries based on over twenty 20 independent sources. An Unobserved Component Model (UCM) was used to generate the country ratings and the margins of error. The indices comprise an aggregate transparency index with two sub-components: economic/institutional transparency, and political transparency. The results emphasize variance. First, the preliminary evidence based on these initial indicators suggests enormous variation across countries in the extent of transparency. Exemplary transparency is not the exclusive domain of a particular region, and there are transparency-related challenges in countries in each region and income categories. Further, there is significant within-country variation, with large differences in performance between economic/institutional and political dimensions of transparency. Mindful of the challenges in inferring causality, we also find that transparency is associated with better socio-economic and human development indicators, as well as with higher competitiveness and lower corruption. We suggest that much progress can be attained without requiring inordinate amount of resources, since transparency reforms can be substantial net 'savers' of public resources, and often can serve as a more efficient and less financially costly substitute to creating additional regulations and/or regulatory or governance bodies. We emphasize that different types of transparency reforms are warranted for different stages of political-economic development, and that much more prominence ought to be given to transparency reforms as a core component of second-generation institutional reforms. We provide a number of concrete examples of specific transparency-related reforms within a strategic framework, as well as a brief country illustration - the case of Chile.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"","","","","","","","","",""]
[2005,"Besley, T., Pande, R., & Rao, V. (2005). Participatory Democracy in Action: Survey Evidence from\nSouth India. Journal of the European Economic Association, 3(2-3), 648-657. doi:10.1162/jeea.2005.3.2-3.648\n","http://www.hks.harvard.edu/fs/rpande/papers/participation_1.pdf","We use household and village survey data from South India to examine\nwho participates in village meetings called by elected local governments,\nand what effect these meetings have on beneficiary selection\nfor welfare programs. Our main finding is that it is the more disadvantaged\nsocial groups who attend village meetings and that holding\nsuch meetings improves the targeting of resources towards the neediest\ngroups.\n","Free","Other report","Academic organisation or think-tank",null,null,"x","x","x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,"x","x",null,null,null,null,null,null,"",1,"","","","","","",1,1,1]
[2012,"Betley, M., Andrew Ghartey, Adom. (2012). Evaluation of Public Financial Management Reform in Ghana, 2001–2010; Final Country Case Study Report. Retrieved from Stockholm: http://www.oecd.org/countries/ghana/ghana.pdf","http://www.oecd.org/countries/ghana/ghana.pdf"," ","Free","Evaluation","National government organisation",null,"x",null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x","x","x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"x","",1,1,1,"","",1,"",1,"",""]
[2011,"Betts, J., & Wedgwood, H. (2011) Effective Institutions and Good Governance for Development: Evidence on progress and the role of aid. Vol. Number 4, December 2011. Paris: OECD.","http://www.oecd.org/derec/unitedkingdom/50313780.pdf"," ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","","","","","",""]
[2012,"Biggs, D. F. (2012a). Iraq. In Beschel Jr. Robert, P., & M. Ahern (Eds.), Public Financial Management Reform in the Middle East and North Africa: An overview of regional experience (pp. 101-113). Washington, D.C.: World Bank.","https://openknowledge.worldbank.org/handle/10986/9368 "," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"","",1,"","","",1,"",1,"",""]
[2012,"Biggs, D. F. (2012b). Jordan. In Beschel Jr. Robert, P., & M. Ahern (Eds.), Public Financial Management Reform in the Middle East and North Africa: An overview of regional experience (pp. 114-125). Washington, D.C.: World Bank.","https://openknowledge.worldbank.org/handle/10986/9368 "," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","",1,"","","","",1,"",1,"",""]
[2012,"Biggs, D. F. (2012c). The Arab Republic of Egypt. In Beschel Jr. Robert, P & M. Ahern (Eds.), Public\nFinancial Management Reform in the Middle East and North Africa: An overview of regional experience (pp. 94-100). Washington, D.C.: World Bank.\n","https://openknowledge.worldbank.org/handle/10986/9368 "," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","",1,1,"","","",1,"",1,"",""]
[2011,"Bland, G. (2011). Supporting Post-conflict Democratic Development? External Promotion of Participatory Budgeting in El Salvador. World Development, 39(5), 863-873. doi:10.1016/j.worlddev.2010.09.010","http://www.sciencedirect.com/science/article/pii/S0305750X10001786","The following pages provide, first, a rare examination of the external promotion of participatory budgeting (PB), in this case through US-financed local government development projects in post-war El Salvador from 1994 to 2005. Second, I examine the success of the PB activity by investigating the degree to which PB has been sustained nearly five years after its initial utilization. I compare this case of external PB promotion against endogenously developed Latin American PB experience. External practitioners face the same constraints as those advocating home-grown efforts. PB's sustainability and benefits are circumscribed. I find, yet such gains are nonetheless important. ","Controlled","Peer-reviewed journal article","Academic organisation or think-tank",null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"",1,"","","","","","",1,"",1]
[2014,"Blum, J. R. (2014). What Factors Predict How Public Sector Projects Perform? A Review of the World Bank's Public Sector Management Portfolio. Retrieved from Washington, D.C.","http://www-wds.worldbank.org/external/default/WDSContentServer/IW3P/IB/2014/03/04/000158349_20140304085841/Rendered/PDF/WPS6798.pdf","This paper uses regression analysis to identify which country context, reform content, process, and project management variables predict the performance of public sector management projects, as measured by the Independent Evaluation Group's project outcome ratings. The paper draws on data from a large sample of World Bank public sector management projects that were approved between 1990 and 2013. It contributes to an emerging literature that uses cross-country regressions to analyze public sector management reform patterns. The findings suggest that political context factors have a greater impact on the performance of public sector management projects than on other projects. Specifically, public sector management projects perform better in countries with democratic regimes than autocratic ones. They fare better in the presence of programmatic political parties and in more aid-dependent countries. Project managers' subjective risk assessments predict performance in public sector management operations better than objective risk indicators. These findings suggest that the performance of public sector management projects would benefit from a better alignment of project design with political context and from a more open dialogue about risk between task team leaders and management.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x","x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","","","","","",""]
[2014,"Boateng, N. A. (2014). Does Public Expenditure Management Matter for Education Outcomes? Development Southern Africa, 31(4), 535-552. doi:10.1080/0376835x.2014.906299","http://www.tandfonline.com/doi/abs/10.1080/0376835X.2014.906299","This paper examines the significance of public expenditure management for primary education outcomes in public schools in two South African provinces (Gauteng and North West). Using cross-sectional data from 175 public primary schools and 13 local education offices, the analysis finds that while misappropriation of education funds (leakages) is not strongly associated with poor education outcomes, delays on the part of the government in disbursing funds to schools are correlated with Grade 5 dropout rates. The paper finds no evidence that public expenditure and total resource wealth (including public and private contributions) are significantly associated with education outcomes. Increased spending on learning and teaching support materials is associated strongly with lower Grade 1 and Grade 7 repetition rates. The paper also finds that repetition rates are driven strongly by poverty indicators at the district level, while dropout rates are driven strongly by district and school inefficiency.","Controlled","Peer-reviewed journal article","Academic organisation or think-tank",null,null,"x","x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"","","","","","","","","","",""]
[2011,"Botlhale, E. (2011). Gender-responsive budgeting: The case for Botswana. Development Southern Africa, 28(1), 61-74. doi:10.1080/0376835X.2011.545170","http://www.tandfonline.com/doi/abs/10.1080/0376835X.2011.545170#.VgUy_ctViko","Various conferences on women's rights have identified a relationship between gender, power, decision-making and resource allocation. Considering it is a given that pockets of gender inequality in many developing countries, including Botswana, the women will always be disadvantaged in resource allocation. The disadvantage manifests itself in many fronts, particularly feminised poverty and HIV infection. Since the effects of the global financial crisis are not gender-neutral, women and girls, as vulnerable groups, must be protected by gender-responsive budgeting. This paper argues that while Botswana has chalked up some successes in gender equality initiatives, sufficiently instanced by the ratification of gender conventions, public budgeting largely lacks gender responsiveness. Since literature advocating for gender-responsive budgeting in Botswana is lacking, this paper attempts to fill the gap and encourage debate. Finally, it argues that such budgeting will ensure equality in resource allocation and also empower women.","Controlled","Peer-reviewed journal article","Academic organisation or think-tank",null,null,"x",null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",1,"","","","","","","","",""]
[2010,"Boulding, C., & Wampler, B. (2010). Voice, Votes, and Resources: Evaluating the Effect of Participatory Democracy on Well-being. World Development, 38(1), 125-135. doi:10.1016/j.worlddev.2009.05.002","http://www.sciencedirect.com/science/article/pii/S0305750X09000953","Participatory governance is said to enhance governance, citizens' empowerment, and the quality of democracy, creating a virtuous cycle to improve the well-being of the poor. However, there is limited empirical evidence for this relationship. Drawing from an original database of Brazil's 220 largest cities, we assess whether the adoption of a participatory budgeting (PB) program is associated with changes in social spending or changes in several indicators of well-being. We find that PB municipalities spend a slightly higher share of their budget on health and education programs, but there is little evidence that this shift in budget priorities affects measurable outcomes. ","Controlled","Peer-reviewed journal article","Academic organisation or think-tank",null,null,"x","x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,"",1,"","","","","","",1,"",1]
[2005,"Braathen, E., Chaligha, A., & Fjeldstad, O.-H. (2005). Local Governance, Finances and Service Delivery in Tanzania: A Summary of Findings from Six Councils. Retrieved from Oslo","http://www.nibr.no/filer/Joint-report-nibr-cmi-repoa.pdf"," ","Free","Other report","Academic organisation or think-tank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","","","",1,"",""]
[2013,"Cabannes, Y., & Ming, Z. (2013). Participatory budgeting at scale and bridging the rural-urban divide in Chengdu. Environment and Urbanization, 26(1), 257-275. doi:10.1177/0956247813509146","http://eau.sagepub.com/content/26/1/257.full.pdf+html","This paper describes the development of the participatory budgeting\n(PB) process in the rural villages and communities of the city of Chengdu in China\nbetween 2009 and 2012. During this period, more than 40,000 PB-funded projects\nwere implemented in more than 2,300 communities. These projects addressed the\ngrowing divide between urban and rural development and increased security of\nland use rights, resulting in large improvements in the day-to-day lives of millions\nof villagers. But PB in Chengdu also introduced democratic changes at the local\nlevel through processes of deliberation and greater democratic autonomy for\nvillage residents. This paper describes the mechanisms through which PB operated\nlocally, and discusses how the process has differed from other instances of PB in\nChina, as well as its innovations in international terms. Despite its successes, PB\nin Chengdu faces some challenges, namely its expansion from village to township\nlevel, the permanent need for support from the Communist Party at a high level,\nand insufficient research and evaluation","Free","Peer-reviewed journal article","Academic organisation or think-tank",null,"x",null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,"x",null,null,null,null,null,null,"",1,"","","","","","",1,1,1]
[2006,"Campos, J. E., & Syquia, J. L. (2006). Managing the Politics of Reform: Overhauling the Legal Infrastructure of Public Procurement in the Philippines. Retrieved from Washington, D.C. : https://www.openknowledge.worldbank.org/handle/10986/7285","https://www.openknowledge.worldbank.org/handle/10986/7285","Over the past 30 years there has been\n considerable research on the political economy of reform.\n Yet despite this, little is known about strategies for\n managing the politics of change-moving from a bad to a\n better equilibrium. Part of the challenge of studying this\n issue stems from the difficulty of obtaining detailed,\n so-called \"blow-by-blow\" information on actual\n reform processes. From this type of information, one can\n discern and cull practical lessons on strategy, which by its\n very nature is about dealing with political barriers or\n problems as they crop up during the implementation process.\n This study looks at the sequence of events that ultimately\n led to the passage of legislation that markedly altered the\n rules that govern public procurement in the Philippines. The\n study attempts to distill operationally useful lessons for\n managing the politics of a reform process.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,"x",null,"x",null,null,null,null,"x",null,null,null,1,"",1,"","","","","",1,1,""]
[2013,"Carlitz, R. (2013). Improving Transparency and Accountability in the Budget Process: An Assessment of Recent Initiatives. Development Policy Review, 31(Special Issue: The Impact and Effectiveness of Transparency and Accountability Initiatives), s49-s67. doi:10.1111/dpr.12019","http://r4d.dfid.gov.uk/PDF/Outputs/Mis_SPC/60827_DPRCarlitz_preprint.pdf","In recent decades budget transparency has come to be seen as a pillar of good governance. This article reviews budget‐related transparency and accountability initiatives (TAIs) to analyse their impact. While there are many examples of success in terms of budget processes around the world being opened up to greater participation and scrutiny, there is no single recipe for creating a successful initiative to enhance transparency and accountability in the budget process. A consistent set of factors does, however, appear across those TAIs defined as successful in various ways. These include building horizontal and vertical alliances between stakeholders, the production of legitimate information, legal empowerment and international support.","Free","Peer-reviewed journal article","Academic organisation or think-tank",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,"x",null,"x","x",null,null,null,"",1,"","","","","","","",1,1]
[2015,"Carlitz, R. (2015). Annex 2: Budget Processes – Review of Impact and Effectiveness of Transparency and Accountability Initiatives. Retrieved from London.","https://www.ids.ac.uk/files/dmfile/IETAAnnex2BudgetProcessesCarlitzFinal28Oct2010.pdf"," ","Free","Other report","Academic organisation or think-tank",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,"x",null,"x","x",null,null,null,"",1,"","","","","","","",1,1]
[2008,"Cassimon, D., & Van Campenhout, B. (2008). Comparative Fiscal Response Effects of Debt Relief: An application to African HIPCS. South African Journal of Economics, 76(3), 427-442. doi:10.1111/j.1813-6982.2008.00201.x","http://onlinelibrary.wiley.com/doi/10.1111/j.1813-6982.2008.00201.x/abstract","As part of the efforts of the international donor community to scale up aid to Africa, substantial debt relief has been granted in recent years through the Heavily Indebted Poor Countries (HIPC) Initiative and its successor, the Multilateral Debt Relief Initiative. This paper tries to assess, for a sample of 24 African countries that have at least reached decision point status in the HIPC Initiative, to what extent this debt relief has created fiscal space in recipient country budgets, and what, on average, the actual fiscal response effects have been, relative to other types of aid. Inspired by the fiscal response literature, we model public finance behaviour as a system of structural equations and estimate the reduced form parameters in a Vector Autoregressive framework. In general, we are unable to find evidence that debt relief might provoke no or even perverse fiscal responses. On average, debt relief affects public finance behaviour in a desired way, with effects being most similar to those of its most direct substitute, programme grants.","Controlled","Peer-reviewed journal article","Academic organisation or think-tank",null,null,"x","x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"x","","",1,"","","","","","","",""]
[2010,"Çatak, S., & Çilingir, C. (2010). Performance Budgeting in Turkey. OECD Journal on Budgeting 10(3), 1-39. doi:10.1787/16812336","http://www.oecd.org/turkey/48170514.pdf","The effective and efficient use of public resources has vital importance for Turkey. To serve this purpose, public financial management was reformed and a performance budgeting system was launched in Turkey. This article assesses the current situation of the implementation of the performance budgeting system in Turkey from the perspective of public administrations under the general budget. It examines all stages of the performance budgeting process (strategic planning, performance programming, budgeting, accountability reporting and auditing) as well as all elements of the system (legislation, methodology, co.ordination, guidance, ownership, implementation, and factors affecting the process). It identifies the strengths of the system and the problems faced.","Free","Peer-reviewed journal article","Multilateral or inter-governmental organisation",null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"x","x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,1,"",1,"","","","",1,"",""]
[2006,"Chakraborty, L. S. (2006). Gender Responsive Budgeting and Fiscal Decentralisation in India: A Preliminary Appraisal. Retrieved from New Delhi. http://indiagovernance.gov.in/files/gender-budgeting.pdf","http://indiagovernance.gov.in/files/gender-budgeting.pdf"," ","Free","Other report","National government organisation",null,null,"x",null,"x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,"",1,"","","","","","",1,"",""]
[2013,"Costa, M., Sawer, M., & Sharp, R. (2013). Women Acting for Women: Gender-Responsive budgeting in Timor-Leste. International Feminist Journal of Politics, 15(3), 333-352. doi: 10.1080/14616742.2012.714119","http://www.tandfonline.com/doi/abs/10.1080/14616742.2012.714119","In the new country of Timor-Leste, women constituted in 2011 32 per cent of the parliament, a relatively high figure in the world and in the region. But to what extent has the presence of women in parliament contributed to progress towards gender equality? In this article we argue that the passage of a parliamentary resolution on gender-responsive budgeting in Timor-Leste was an act of substantive representation, and we draw on a range of data to examine what made it possible. We find that while ‘newness’, international norms, women's movement unity, women's machinery in government and parliament and networks linking them were important, it was the development of a cross-party parliamentary women's caucus that was crucial to success. The role of gender-focused parliamentary institutions in supporting critical actors has rarely been examined in the literature on substantive representation. This is in contrast to the rich literature on institutions such as women's policy agencies. Our study suggests that more focus on parliamentary institutions is needed to discover what enables women parliamentarians to become critical actors.","Controlled","Peer-reviewed journal article","Academic organisation or think-tank",null,"x",null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",1,"","","","","","",1,"",""]
[2005,"Crandall, W. J., & Bodin, J.-P. (2005). Revenue Administration Reform in Middle Eastern Countries, 1994-2004, IMF Working Paper WP/05/203, Retrieved from https://www.imf.org/external/pubs/cat/longres.aspx?sk=18595.0","https://www.imf.org/external/pubs/ft/wp/2005/wp05203.pdf","The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration is neither quick nor simple, several countries in the region have embarked on comprehensive programs of reforms to modernize their revenue administration, and encouraging progress has been achieved. Experience shows that there are many challenges to be faced and that critical requirements need to be met, including political commitment, strong leadership, willingness to abandon ineffective practices; and establishment of reform projects with clear mandates, agreed objectives, and realistic timeframes.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",1,"",1,"","","","","",1,"",""]
[2006,"de Renzio, P. (2006). Aid, Budgets and Accountability: A Survey Article. Development Policy Review, 24(6), 627-645. doi:10.1111/j.1467-7679.2006.00351.x","http://onlinelibrary.wiley.com/doi/10.1111/j.1467-7679.2006.00351.x/pdf","This article surveys the recent literature relating to the rationale for scaling up aid and improving its effectiveness. Modalities such as General Budget Support (GBS) are being introduced to increase country ownership and strengthen budget systems and domestic accountability. However, recent assessments of GBS programmes and Public Financial Management (PFM) reforms highlight a number of shortcomings which call into question the role of donors in supporting institutional change. Political‐economy factors are often overlooked. Moreover, in a number of countries, donors are deeply involved in core policy processes, undermining their capacity to play a more constructive role. As a consequence, the strengthening of domestic accountability remains an elusive objective.","Free","Peer-reviewed journal article","Academic organisation or think-tank",null,null,"x",null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"","","","","","","","",1,1,""]
[2011,"de Renzio, P. (2011). Buying Better Governance: The Political Economy of Budget Reforms in Aid-Dependent Countries.Retrieved from: http://www.globaleconomicgovernance.org/geg-wp-201165-political-economy-budget-reforms-aid-dependent-countries","http://www.globaleconomicgovernance.org/sites/geg/files/DeRenzio_GEG%20WP%202011_65.pdf","The quality of governance and institutions is increasingly seen as a fundamental factor in shaping the development prospects of poor countries. As a consequence, donor agencies have increasingly allocated resources to providing technical assistance for improving governance standards in such countries, with mixed results. This paper investigates the domestic and external factors affecting the outcomes of reforms aimed at improving the quality of government budget institutions across a sample of 16 aid‐dependent countries. The analysis starts with a medium‐N ‘pattern finding’ approach, based on a new dataset tracking changes in the quality of budget institutions over the period 2001 to 2007. This is complemented by small‐N ‘process tracing’ evidence from Mozambique and Burkina Faso, looking at both overall reform trajectories and three specific budget reform areas. The results show that among domestic factors, economic and political stability are preconditions for successful budget reforms. A minimum degree of government leadership and commitment to reforms is also a very important factor shaping budget reform outcomes, alongside the centralisation of budget institutions. Surprisingly, among external factors, the level of technical assistance and the use of so‐called programme aid modalities were less important for budget reform outcomes than the overall fragmentation of aid flows and the ways in which technical assistance is delivered. Donors’ hopes of ‘buying’ better budget governance, therefore, are more likely to be enhanced not by additional resources, but by better behaviour. Moreover, such a strategy is likely to work only in countries with enough capacity and interest in reforms.","Free","Other report","Academic organisation or think-tank",null,null,"x",null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","",1,"","","","",1,"","","",""]
[2005,"de Renzio, P., & Smith, S. (2005) Linking Policies and Budgets: Implementing Medium Term Expenditure Frameworks in a PRSP Context, ODI Briefing Paper (June 2005 ed.). London: Overseas Development Institute.","http://www.odi.org/sites/odi.org.uk/files/odi-assets/publications-opinion-files/2019.pdf"," ","Free","Other report","Academic organisation or think-tank",null,null,"x",null,null,null,"x",null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",1,"","","","","","","","",""]
[2010,"de Renzio, P., Andrews, M., & Mills, Z. (2010). Evaluation of Donor Support to Public Financial Management (PFM) Reform in Developing Countries: Analytical study of quantitative cross‐country evidence. Retrieved from Stockholm: http://www.afdb.org/fileadmin/uploads/afdb/Documents/Evaluation-Reports-_Shared-With-OPEV_/PFM%20Quant%20analysis.pdf","http://www.afdb.org/fileadmin/uploads/afdb/Documents/Evaluation-Reports-_Shared-With-OPEV_/PFM%20Quant%20analysis.pdf"," ","Free","Evaluation","National government organisation",null,null,"x","x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","","","","","","","","","","",""]
[2015,"de Renzio, P., & Wehner, J. (2015). The Impacts of Fiscal Openness: A Review of the Evidence.","http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2602439","Fiscal transparency and participation in budgeting are widely promoted and enshrined in an increasing number of international standards and norms. We provide the first structured review of the impacts of “fiscal openness” interventions, based on 38 empirical studies published between 1991 and 2015. Fiscal openness variables are associated with different aspects of the quality of the budget, including macro-fiscal outcomes, resource allocation, and service delivery, as well as wider governance and development outcomes. While only a handful of studies can make a convincing claim to identify causal effects, the most rigorous tests tend to find that fiscal transparency and participation in budgeting have desirable impacts, including reduced corruption, enhanced electoral accountability, and improved allocation of resources. Yet, gaps in the literature leave it to future research to clarify which specific interventions produce impacts, the relative effectiveness of different interventions and their relationships, the multiple impacts they generate, and the conditions under which these impacts materialize.","Free","Other report","Academic organisation or think-tank",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x","x","x","x","x",null,"x",1,1,"","","","","","","","",1]
[2011,"Dener, C., Watkins, J., & Dorotinsky, W. L. (2011). Financial management information systems: 25 years of World Bank experience on what works and what doesn't. Retrieved from Washington, D.C.: http://documents.worldbank.org/curated/en/2011/04/16234232/financial-management-information-systems-25-years-world-bank-experience-works-doesnt","http://documents.worldbank.org/curated/en/2011/04/16234232/financial-management-information-systems-25-years-world-bank-experience-works-doesnt"," ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x","","","","","","",1,"",1,"",""]
[2011,"Deng, S., & Peng, J. (2011). Reforming the Budgeting Process in China. OECD Journal on Budgeting, 11(1), 75-89. doi:info:doi/10.1787/budget-11-5kggc0zqj8f0","http://www.oecd.org/gov/budgeting/49070820.pdf","Despite many reforms implemented in China’s public financial management over the past ten years, China’s public budget still exhibits a glaring lack of accountability, most evident in the gap between the adopted budget and the final budget. This article examines the role played by public budgeting in ensuring good governance, and establishes a framework for how the legislature ensures accountability in the public budgeting process. The existing problems in the Chinese public budgeting process are analysed, and suggestions are made for reforming the budgeting process based on the outlined framework.","Controlled","Peer-reviewed journal article","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",1,"","","","","","",1,"",""]
[2005,"Diamond, J., Davies, M., Khemani, P., Thomas, T., & Sarraf, F. (2005). IMF Technical Assistance Evaluation: Public expenditure management reform in selected African countries. Retrieved from Washington, D.C.: https://www.imf.org/external/pubs/ft/scr/2006/cr0667.pdf","https://www.imf.org/external/pubs/ft/scr/2006/cr0667.pdf"," ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",1,1,"","","",1,"","","",""]
[2006,"Diamond, J., & Khemani, P. (2006). Introducing Financial Management Information Systems in Developing Countries. OECD Journal on Budgeting, 5(3), 97-132. doi:10.1787/budget-v5-art20-en","https://www.imf.org/external/pubs/ft/wp/2005/wp05196.pdf","In the past decade, developing countries have been encouraged to reform their public expenditure management systems and have increasingly embarked on major projects to computerise their government operations. Most popular among these have been projects to computerise government accounting and payment operations, by introducing government financial management information systems (FMISs).","Controlled","Peer-reviewed journal article","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,"","","","","","",1,"",1,"",""]
[2014,"Diaz-Cayeros, A. & Magaloni, B. (2014). Traditional Governance, Citizen Engagement, and Local Public Goods: Evidence from Mexico. Decentralization and Governance, 53, 80-93. doi:10.1016/j.worlddev.2013.01.008","http://www.sciencedirect.com/science/article/pii/S0305750X13000144","We study the governance of public good provision in poor communities in Oaxaca, Mexico. We estimate the effect of usos y costumbres—a form of participatory democracy prevalent in indigenous communities—on the provision of local public goods. Because governance is endogenous, we address selection effects by matching on municipal characteristics and long-term settlement patterns. Using a first-differences design we show that these municipalities increase access to electricity, sewerage, and education faster than communities ruled by political parties. We also show they are places of vibrant political participation, not authoritarian enclaves protecting the political monopoly of local bosses.","Controlled","Peer-reviewed journal article","Academic organisation or think-tank",null,"x",null,"x","x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,"x","x",null,null,null,"x",null,null,"",1,"",1,"","","","",1,1,1]
[2012,"Dressel, B. (2012). Targeting the Public Purse: Advocacy Coalitions and Public Finance in the Philippines. Administration & Society, 44(6), 65S-84S. doi:10.1177/0095399712460055","http://aas.sagepub.com/content/early/2012/09/25/0095399712460055.abstract","This article analyzes the political dynamics underlying public financial management (PFM) reforms in the Philippines during the Benigno Aquino III administration (2010–present). By inviting widespread civil society participation throughout the budget cycle and by imposing greater transparency and accountability, they mark a substantial policy change in Filipino PFM. Centering on the evolution of public finance advocacy coalitions, this article argues a new type of coalition has emerged among technocratic nongovernmental organizations, which are now able to place “policy brokers” directly in the national administration. However, institutional structures, dependence on donors, and the contestability of core beliefs behind these activities raise doubts about whether they are sustainable. These doubts in turn raise fascinating theoretical and empirical questions.","Controlled","Peer-reviewed journal article","Academic organisation or think-tank",null,"x",null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"","","","","","","","","",1,""]
[2005,"Durevall, D., & Erlandsson, M. (2005). Public Finance Management Reform in Malawi. Retrieved from Stockholm: http://www.ndr.mw:8080/xmlui/handle/123456789/657","http://www.sida.se/contentassets/d551a6d425014fb0bc90250831d942a7/20051-public-financing-management-reform-in-malawi_1381.pdf"," ","Free","Other report","National government organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",1,1,"",1,"",1,1,"",1,"",""]
[2010,"Early, L., & Scott, Z. (2010) Assessing the evidence of the impact of governance on development outcomes and poverty reduction. Issues Series. Birmingham: International Development Department, University of Birmingham.","http://epapers.bham.ac.uk/1517/1/EarleScott_-2010-_GovernanceDevOutcomes.pdf"," ","Free","Other report","Academic organisation or think-tank",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x","x",null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,"x","",1,1,"","","","","",1,"",1]
[2012,"ECORYS Nederland BV. (2012). Rwanda: Independent Evaluation of the Implementation of the PFM Reform Strategy 2008-2012. Rotterdam.","http://www.oecd.org/derec/unitedkingdom/11_EvaluationSupportPublicFinanceManagement%20ReformRwanda.pdf"," ","Free","Evaluation","National government organisation",null,null,"x",null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,"x",null,null,null,"x",null,null,"x",null,null,null,"x","x",null,"x",null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,"x","x",null,"x",1,1,1,"","",1,"","",1,"",""]
[2010,"Elson, D., & Sharp, R. (2010). Gender-Responsive Budgeting and Women's Poverty (S. Chant Ed. International Handbook of Gender and Poverty: Concepts, Research, Policy ed.). Cheltenham: Edward Elgar Publishing Ltd.","http://www.elgaronline.com/view/9781848443341.00097.xml","Diane Elson and Rhonda Sharp Government budgets impact on poor people though a variety of channels, both direct and indirect. The direct channels are provision of services, infrastructure, income transfers, public sector jobs, taxation, user charges and budget decision-making processes. The indirect channels operate via the impact of the budget on the private sector through contracts to supply the public sector, and the macroeconomic impacts of the budget on aggregate demand in the economy, and thus on job creation and economic growth. The gender-differentiated character of these impacts can be revealed by gender budget analysis (GBA), and gender-responsive budgeting (GRB) can bring about changes in policies, priorities and budgetary processes. Gender-responsive budgeting uses a variety of tools to ‘follow the money’ from government budgets to its impacts and outcomes for different groups of men and women, boys and girls. It also involves strategies for changing budgetary processes and policies so that expenditures and revenues reduce the inequalities between women and men. Over the past 20 years, governments, non-government organisations (NGOs), international organisations, aid agencies, researchers and grassroots activists worldwide have undertaken a variety of initiatives, adapting tools and strategies to local circumstances (Budlender, 2007; Cooper and Sharp, 2007; Elson, 2006). Gender-responsive budgeting brings into focus issues that are frequently overlooked or obscured in conventional budget analysis and decision-making. These issues include the role of unpaid work in economic and social outcomes, particularly women’s disproportionate responsibility for unpaid work; the distribution of resources within as well as between families; and the...","Controlled","Book or book chapter","Academic organisation or think-tank",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",1,"","","","","","","","",""]
[2015,"Esenaliev, D., & Kisunko, G. (2015). Local Budget Transparency and Participation : Evidence from the Kyrgyz Republic. Retrieved from Washington, D.C.: https://openknowledge.worldbank.org/handle/10986/21151","https://openknowledge.worldbank.org/handle/10986/21151","The paper investigates determinants of\n civic participation in local budget processes in rural areas\n in the Kyrgyz Republic by using data from the Life in\n Kyrgyzstan survey, conducted in 2012. The analysis of the\n data suggests that although civic awareness and interest in\n local budget processes is relatively high, the participation\n rate in local budgeting processes is low. The paper also\n shows that interest, awareness, and participation are\n positively associated with the age, education, employment,\n risk-taking attitudes, trust, and social capital of\n respondents. The paper documents that unawareness and lack\n of participation are largely related to being female, of\n non-Kyrgyz ethnic origin, inactive in the labor market,\n recent internal migrants, and residents of communities with\n poor infrastructure.","Free","Other report","Multilateral or inter-governmental organisation",null,"x",null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,{"$f":"IF(COUNTA(Y70:AF70),1,\"\")","v":""},{"$f":"IF(COUNTA(AG70:AQ70),1,\"\")","v":1},{"$f":"IF(COUNTA(AR70:AZ70),1,\"\")","v":""},{"$f":"IF(COUNTA(BA70:BG70),1,\"\")","v":""},{"$f":"IF(COUNTA(BH70:BI70),1,\"\")","v":""},{"$f":"IF(COUNTA(BJ70:BO70),1,\"\")","v":""},{"$f":"IF(COUNTA(BP70:BT70),1,\"\")","v":""},{"$f":"IF(COUNTA(BU70:BU70),1,\"\")","v":""},1,"",1]
[2013,"Eze, M. C., & Nnedum, O. A. U. (2013). Public expenditure management reforms and national development: A critical evaluation of Obasanjos administration, 1999-2007. African Journal of Political Science and International Relations, 7(2), 42-51. doi:10.5897/AJPSIR09.128 ","http://www.academicjournals.org/journal/AJPSIR/article-full-text-pdf/1A642B440690","The article examines Obasanjo’s public expenditure management reforms in Nigeria from 1999 to 2007. Anecdotal evidence indicated that public expenditure management (PEM) projects of the various regimes in Nigeria had been at best non-facilitator in fostering Nigeria’s Development. However, an evaluation of PEM during Obasanjo’s regime from 1999 to 2007, offers a heuristic insight into the political doldrums that not only undermine Nigeria’s development initia but also deconstruct Nigeria’s economic and political quantum. The implications of the study were explored in relation to due process in PEM and forensic accounting management in a third world country, Nigeria.","Free","Peer-reviewed journal article","Academic organisation or think-tank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"",1,"","","","","",{"$f":"IF(COUNTA(BY71:CJ71),1,\"\")","v":1},{"$f":"IF(COUNTA(CK71:CM71),1,\"\")","v":""},{"$f":"IF(COUNTA(AM71,AO71,AP71,BD71),1,\"\")","v":""}]
[2008,"Fengler, W., Ihsan, A., & Kaiser, K. (2008). Managing Post-Disaster Reconstruction Finance: International Experience in Public Financial Management. Retrieved from Washington, D.C.: http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2008/02/11/000158349_20080211083440/Rendered/PDF/wps4475.pdf","http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2008/02/11/000158349_20080211083440/Rendered/PDF/wps4475.pdf","In recent years, natural and man-made disasters have confronted the international community with its most demanding reconstruction challenges since the aftermath of World War II. Managing the inflow of resources and spending those resources well have proven to be two of the main difficulties in such reconstruction projects, particularly after large-scale disasters. A central dilemma of the public financial management of reconstruction is the need for very high levels of accountability to demonstrate fiduciary credibility, while at the same time ensuring the rapid implementation of recovery programs. This paper identifies options and lessons for managing post-disaster reconstruction finance in three key areas: (i) the establishment of special institutions to manage the reconstruction process; (ii) the selection of public financial management systems with respect to the application of country systems, special fiduciary arrangements, or donor/NGO execution; and (iii) monitoring and evaluation systems. The authors synthesize the phasing of assistance and approaches in eight recent post-natural disaster reconstruction efforts (Aceh-Indonesia, Yogyakarta-Indonesia, Sri Lanka, Maldives, Pakistan, Colombia, Grenada, and Honduras) to help guide the priorities and options for future instances of public financial management for disaster reconstruction. The paper also compares the challenges posed by post-conflict versus post-natural disaster public financial management.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x",null,null,null,"x","x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,"","",1,"","","","","",1,"",""]
[2010,"Filc, G., & Scartascini, C. (2010). Is Latin America on the Right Track? An Analysis of Medium-Term Frameworks and the Budget Process. Retrieved from Washington, D.C.: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1817278","http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1817278","Medium Term Fiscal Frameworks (MTFs) have become one of the most popular reforms to the budgetary process in Latin America during the last decade, and introducing MTFs seemed to be the magic solution for most fiscal ailments. Nonetheless, there has been no comprehensive evaluation of their impact. This document discusses the normative merits of using MTFs, provides a characterization of the different types of MTF, and describes their development in the Latin American region based on extensive field work. As a first approximation for understanding how they are working, this document explores in detail the cases of Argentina, Colombia and Peru. While an unambiguous diagnosis is not possible, this document lays the groundwork for progress toward comprehensive impact evaluations and, eventually, to the consolidation of MTFs in the region.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,"",1,"","","","","","","","",""]
[2005,"Fjeldstad, O.-H. (2005) Revenue Administration and Corruption: What works? : Vol. 4. CMI Brief. Bergen: Chr. Michelsen Institute.","http://www.cmi.no/publications/file/2058-revenue-administration-and-corruption-what-works.pdf","Fighting corruption in revenue administrations requires reformers\nto look beyond the formal structures of the central state, to the\ninformal networks of patronage and social domination which\noften determine how political power is actually wielded in poor\ncountries. This CMIBrief elaborates on appropriate measures and\neffective responses.","Free","Other report","Academic organisation or think-tank",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","",1,"","","","","",1,"",""]
[2013,"Fjeldstad, O.-H. (2013). Taxation and development: a review of donor support to strengthen tax systems in developing countries - CMI Publications. Retrieved from Helsinki: http://www.cmi.no/publications/publication/?4720=taxation-and-development","http://www.cmi.no/publications/file/4720-taxation-and-development.pdf","Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. The global financial crisis has also led many donor countries to pay more attention to the extent and effectiveness of the aid they provide, and to ensuring that they support rather than discourage the developing countries’ own revenue-raising efforts. This paper reviews the state of knowledge on aid and tax reform in developing countries, with a particular focus on sub-Saharan Africa. Four main issues are addressed: (1) impacts of donor assistance to strengthen tax systems, including what has worked - or not - and why; (2) challenges in ‘scaling up’ donor efforts; (3) how to best provide assistance to reform tax systems; and (4) knowledge gaps to be filled in order to design better donor interventions. The paper argues that donors should complement the traditional ‘technical’ approach to tax reform with measures that encourage constructive engagement between governments and citizens over tax issues.","Free","Other report","Academic organisation or think-tank",null,null,"x",null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,1,"",1,"","","","","",1,"",""]
[2006,"Fjeldstad, O.-H., Braathen, E., & Chaligha, A. (2006) Local Government Reform in Tanzania 2002 - 2005. REPOA Brief. Summary of Research Findings on Governance, Finance and Service Delivery (6 ed.). Dar es Salaam: Research on Poverty Alleviation (REPOA).","http://www.cmi.no/publications/file/2543-local-government-reform-in-tanzania-2002-2005.pdf","What impact has Tanzania’s Local Government Reform Programme had on local governance, finances\nand service delivery? Have there been any changes over time in the provision of basic services to the\npublic? What factors may explain distinct improvements in service delivery? These are some of the\nquestions addressed by the Formative Process Research Programme on local government reform in\nTanzania. This brief summarises some of the key findings of phase 1 (2002-2005) of the research\nprogramme. It focuses on lessons from three broad dimensions of the reform: governance, finances,\nand service delivery.","Free","Other report","Academic organisation or think-tank",null,null,"x",null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,"",1,"","","","","","",1,"",1]
[2015,"Fjeldstad, O.-H., Ngowi, P., & Rakner, L. (2015) Shaping the tax agenda: Public engagement, lobbying and tax reform in Tanzania. CMI Brief: Vol. 14. Oslo: Chr. Michelsen Institute.","http://www.cmi.no/publications/file/5593-shaping-the-tax-agenda-public-engagement.pdf","Tax reforms are no longer the exclusive domain of the International Monetary Fund, external\nexperts, and the Ministry of Finance. Increasingly, interest groups across Africa shape the tax\nagenda. Business associations and other lobbying groups join in alliance with multinational\ncompanies to get tax exemptions even though they admit that tax incentives are not of major\nimportance for their decision to invest or not. A high occurrence of tax exemptions reduces the\ntax base, creates room for bribery and corruption, and increases loopholes for tax avoidance.\nThis brief explores the intensified public engagement in Value Added Tax (VAT) reform in\nTanzania and suggests ways to develop a more effective and transparent public-private dialogue\nessential to ensure taxpayers’ trust in the tax system.","Free","Other report","Academic organisation or think-tank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,1,"","","","","","","",1,1,""]
[2007,"Fölscher, A. (2007a). African Experience with Budget Reform. OECD Journal on Budgeting, 6(2), 1-16. doi:info:doi/10.1787/budget-v6-art6-en","http://www.oecd.org/gov/budgeting/43470033.pdf","The nine countries represented in the 2004 post-seminar resource book are at the forefront of the African budget reform experience. This introductory article draws on these case studies to view the milestones achieved and some of the lessons learnt, both on the content of reforms and on how they could be sequenced and managed. It also draws on the proceedings of the three-day seminar on budget reform in Africa held in December 2004 that not only offer a wider experience base, but also provide a summary of the more significant lessons learnt from the combined experience. These lessons are the core of this article: they are presented as ten key budget reform principles which emerged from the seminar discussions, and are highlighted with examples from the case studies and further discussion of key seminar concepts.","Free","Peer-reviewed journal article","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"",1,"","","","","","",1,"",""]
[2007,"Fölscher, A. (2007b). Participatory Budgeting in Asia. In A. Shah (Ed.), Participatory Budgeting (pp. 157-188). Washington, D.C.: World Bank.","http://siteresources.worldbank.org/PSGLP/Resources/ParticipatoryBudgeting.pdf"," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,"x",null,null,"x","x","x",null,"",1,"",1,"","","","",1,1,1]
[2007,"Fölscher, A. (2007c). Participatory Budgeting in Central and Eastern Europe. In A. Shah (Ed.), Participatory Budgeting (pp. 127-155). Washington, D.C.: World Bank.","http://siteresources.worldbank.org/PSGLP/Resources/ParticipatoryBudgeting.pdf"," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x","x",null,null,"x",null,null,"x","x","x",null,"",1,"",1,"","","","",1,1,1]
[2007,"Fölscher, A. (2007d). Participatory Budgeting in the Middle East and North Africa. In A. Shah (Ed.), Participatory Budgeting (pp. 225-240). Washington, D.C.: World Bank.","http://siteresources.worldbank.org/PSGLP/Resources/ParticipatoryBudgeting.pdf"," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x","x",null,null,null,null,null,null,null,"x",null,"",1,"",1,"","","","",1,1,1]
[2013,"Fölscher, A., & Kruger, J. (2013). When opportunity beckons: The impact of the public service accountability monitor's work on improving health budgets in South Africa. Retrieved from Washington, D.C.: http://internationalbudget.org/wp-content/uploads/Final-complete-PSAM-case-study.pdf","http://internationalbudget.org/wp-content/uploads/Final-complete-PSAM-case-study.pdf"," ","Free","Other report","Non-governmental organisation",null,"x",null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x","x","x",null,"x",null,"x",null,"x",null,null,"","","",1,"","","","",1,1,1]
[2012,"Fölscher, A., Mkandawire, A., & Faragher, R. (2012). Evaluation of Public Financial Management Reform in Malawi 2001–2010 Final Country Case Study Report (Joint Evaluation 2012:9 ed.). Stockholm: Sida.","http://www.oecd.org/derec/afdb/malawi.pdf"," ","Free","Evaluation","National government organisation",null,"x",null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,"x","x","x","x","x","x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"x",1,1,1,"","","",1,"",1,"",""]
[2012,"Fritz, V., Fialho Lopes, A. P., Hedger, E., Tavakoli, H., & Krause, P. (2012). Public Financial Management Reforms in Post-conflict Countries Synthesis Report. Washington, D.C.: World Bank.","http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2012/06/15/000356161_20120615033527/Rendered/PDF/699640WP0P1206070023B0PFM0Web0Final.pdf"," ","Free","Other report","multilateral or inter-governmental organisation",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,"x","",1,1,"","","",1,"",1,"",""]
[2014,"Fritz, V., Sweet, S., & Verhoeven, M. (2014). Strengthening Public Financial Management : Exploring Drivers and Effects. Retrieved from Washington, D.C.: https://openknowledge.worldbank.org/handle/10986/20631","https://openknowledge.worldbank.org/handle/10986/20631","This paper explores two relationships,\n first between country characteristics and the quality of\n public financial management ('drivers'), and\n second between the quality of public financial management\n systems and expected outcomes ('effects'). On the\n influence of country characteristics, the paper investigates\n economic factors (income level, growth, and resource\n dependency), population size, levels and sources of revenue,\n and three macro-political characteristics -- political\n stability, regime type, and the presence of programmatic\n parties. These characteristics jointly explain about 40\n percent of the variation in the quality of public financial\n management across countries. Furthermore, first-difference\n analysis suggests that countries with lower initial public\n financial management quality improve at a higher rate over\n time. This implies that structural factors set the scene for\n the likelihood of better or worse performance, but also that\n there is substantial variation among countries sharing\n certain characteristics and reform opportunities exist even\n in unfavorable environments. Methodologically, a key\n limitation is that the direction of causality cannot be\n fully addressed with the types of data available. On the\n effects of the performance of public financial management,\n the paper finds evidence that stronger performance results\n in better budget credibility, but not in lower deficits.\n Furthermore, there is no clear evidence regarding\n operational efficiency. The observed disconnect could be\n caused by missing complementary state capacities,\n measurement problems, or other issues, which need to be\n explored further. Overall, the findings are consistent with\n the assumption that stakeholder incentives and\n constellations matter and that reform approaches combining\n good technical calibration and political economy\n considerations are likely to influence success in\n strengthening public financial management.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x","x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,"","","","","","","","","","",""]
[2011,"Fukuda-Parr, S., Guyer, P. & Lawson-Remer, T. (2011). Does Budget Transparency Lead to Stronger Human Development Outcomes and Commitments to Economic and Social Rights? Retrieved from Washington, D.C.: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2211584","http://internationalbudget.org/wp-content/uploads/IBP-Working-Paper-4-Budget-Transparency-and-Development-Outcomes-and-Rights.pdf","The aim of this paper is to explore the relationship between the quality of the budget process and human development outcomes. It looks in particular at at the relationship between the OBI and human development as measured by the Human Development Index (HDI) and a number of related human development indicators, as well as the Economic and Social Rights Fulfillment Index that measures government commitment to economic and social rights. The authors construct a framework which links budget transparency to accountability for economic and social rights.","Free","Other report","Non-governmental organisation",null,null,"x","x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x","x","x",null,null,"x",null,"x",null,null,null,null,"",1,"","","","","","",1,1,1]
[2009,"Fyson, S. (2009). Sending in the consultants: development agencies, the private sector and the reform of public finance in low-income countries. doi:F020535HJ52HLHQM","https://www.google.co.uk/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=0CCEQFjAAahUKEwil6L37m7_IAhWD2xoKHeYcDaY&url=http%3A%2F%2Fcapacity4dev.ec.europa.eu%2Fsystem%2Ffiles%2Ffile%2F09%2F03%2F2012_-_1239%2Fissues_paper-consultants_impact_on_pfm_in_countries-_s_fyson_oecd.pdf&usg=AFQjCNH4bAEn98YAyzQMu71LQ_0fvpk2XQ&sig2=zTSeKGWKkRReuiCByZE70w","Private sector consultants have increasingly been called upon to assist aid-dependent countries in strengthening their public sector governance systems. This paper argues that the role of these consultants in shaping the reform process is not well understood. This paper offers a conceptual framework to capture the essential dynamics of the relationship between the donors, the governments and the donor-funded consultants in the implementation of Public Financial Management (PFM) reforms. Three main lines of inquiry are developed to assist in determining the lines of accountability that are drawn between these three sets of actors. The first, drawing on a rationalist principal-agent approach, focuses on the contractual process and the incentives that emerge from it at the micro level. The second, drawing from a constructivist approach, delves deeper into the normative agendas behind private sector participation and the meaning given to the concept of accountability in this context. Finally, a third line of inquiry centres upon the political environment within which the reforms are implemented and which acts as a filter both upon the contractual process and the ideas of best practice brought in by consultants. The implementation of an integrated financial management system in Ghana is used as an illustrative example.","Free","Peer-reviewed journal article","Academic organisation or think-tank",null,"x",null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","",1,"","","",""]
[2010,"Gaventa, J., & Barrett, G. (2010). So What Difference Does it Make? Mapping the Outcomes of\nCitizen Engagement. Retrieved from Sussex: http://www.drc-citizenship.org/system/assets/1052734701/original/1052734701-gaventa_etal.2010-so.pdf\n","http://www.drc-citizenship.org/system/assets/1052734701/original/1052734701-gaventa_etal.2010-so.pdf","Over the last two decades, the idea that citizen engagement and participation can contribute to improved governance and development outcomes has been mainstreamed in development policy and discourse. Yet despite the normative beliefs that underpin this approach, the impact of participation on improved democratic and developmental outcomes has proved difficult to assess. Where previous research studies have attempted to demonstrate impact, they tend to be limited to single interventions, a small number of country contexts or by various conceptual and methodological constraints. In this paper, we report on a meta-case study analysis of a ten-year research programme on citizenship, participation and accountability which analysed a nonrandomised sample of 100 research studies of four types of citizen engagement in 20 countries. By mapping the observable effects of citizen participation through a close reading of these studies, we created a typology of four democratic and developmental outcomes, including (a) the construction of citizenship, (b) the strengthening of practices of participation, (c) the strengthening of responsive and accountable states, and (d) the development of inclusive and cohesive societies. We find that citizen participation produces positive effects across these outcome types, though in each category there are also examples of negative outcomes of citizen participation. We also find that these outcomes vary according to the type of citizen engagement and to political context. These findings have important implications for the design of and support for participatory programmes meant to improve state responsiveness and effectiveness.","Free","Other report","Academic organisation or think-tank",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x","x",null,"x","x","x","x","x","x","x",null,"",1,"",1,"","","","",1,1,1]
[2013,"Gaventa, J., & McGee, R. (2013). The Impact of Transparency and Accountability Initiatives. Development Policy Review, 31(Special Issue: The Impact and Effectiveness of Transparency and Accountability Initiatives), s3-s28.","http://r4d.dfid.gov.uk/PDF/Outputs/Mis_SPC/60827_DPRGaventaMcGee_Preprint.pdf","Transparency and accountability initiatives (TAIs) have taken democratisation,\ngovernance, aid and development circles by storm since the turn of the century.\nMany actors involved with them – as donors, funders, programme managers,\nimplementers and researchers – are now keen to know more about what these\ninitiatives are achieving. This issue of Development Policy Review arises from a study\nof the impact and effectiveness of transparency and accountability initiatives in\ndifferent development sectors. It analyses existing evidence, discusses how\napproaches to learning about TAIs might be improved, and recommends how impact\nand effectiveness could be enhanced.","Free","Peer-reviewed journal article","Academic organisation or think-tank",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,"x",null,"x","x","x","x",null,1,1,"","","","","","","",1,1]
[2006,"Gokcekus, O., & Mukherjee, R. (2006) \"'Officials’ Asset Declaration Laws: Do They Prevent Corruption?\" (R. Hodess & T. Wolfe Eds. Global Corruption Report 2006, 325-328, Berlin: Transparency International.","http://works.bepress.com/cgi/viewcontent.cgi?article=1071&context=omer_gokcekus"," ","Free","Peer-reviewed journal article","Non-governmental organisation",null,null,"x","x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,1,"","","","","","","","","",""]
[2006,"Goldfrank, B. (2006). Lessons from Latin American Experience in Participatory Budgeting. Paper presented at the Latin American Studies Association Meeting, San Juan, Puerto Rico.http://www.internationalbudget.org/themes/PB/LatinAmerica.pdf","http://www.internationalbudget.org/themes/PB/LatinAmerica.pdf"," ","Free","Workshop or conference report","Academic organisation or think-tank",null,null,"x",null,null,null,"x",null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,"x",null,"x","x","x",null,null,"",1,"",1,"","","","",1,1,1]
[2014,"Goncalves, S. (2014). The Effects of Participatory Budgeting on Municipal Expenditures and Infant Mortality in Brazil. World Development, 53(Decentralization and Governance), 94-110. doi:10.1016/j.worlddev.2013.01.009","http://www.sciencedirect.com/science/article/pii/S0305750X13000156","This paper investigates whether the use of participatory budgeting in Brazilian municipalities during 1990-2004 affected the pattern of municipal expenditures and had any impact on living conditions. It shows that municipalities using participatory budgeting favored an allocation of public expenditures that closely matched popular preferences and channeled a larger fraction of their budgets to investments in sanitation and health services. This change is accompanied by a reduction in infant mortality rates. This suggests that promoting a more direct interaction between service users and elected officials in budgetary policy can affect both how local resources are spent and living standard outcomes. ","Controlled","Peer-reviewed journal article","Academic organisation or think-tank",null,null,"x","x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,"x",null,null,null,null,null,null,"",1,"","","","","","",1,1,1]
[2006,"Govinda Rao, M., & Chakraborty, L. S. (2006) Fiscal Decentralisation and Local Level Gender Responsive Budgeting in Morocco: Some Observations. Retrieved from New Delhi: http://services.iriskf.org/data/articles/Document127122006350.7556269.pdf","http://services.iriskf.org/data/articles/Document127122006350.7556269.pdf"," ","Free","Other report","National government organisation",null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,"x",null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,"",1,"","","","","","",1,1,""]
[2012,"Grigoli, F., Mills, Z., Verhoeven, M., & Vlaicu, R. (2012). MTEFs and Fiscal Performance: Panel Data Evidence. Retrieved from Washington, D.C.: https://openknowledge.worldbank.org/handle/10986/12027","https://openknowledge.worldbank.org/handle/10986/12027","In the last two decades more than 120\n countries have adopted a version of a Medium-Term\n Expenditure Framework (MTEF). These are budget institutions\n whose rationale it is to enable the central government to\n make credible multi-year fiscal commitments. This paper\n analyzes a newly-collected dataset of worldwide MTEF\n adoptions during 1990-2008. It exploits within-country\n variation in MTEF adoption in a dynamic panel framework to\n estimate their impacts. The analysis finds that MTEFs\n strongly improve fiscal discipline, with more advanced MTEF\n phases having a larger impact. Higher-phase MTEFs also\n improve allocative efficiency. Only top-phase MTEFs have a\n significantly positive effect on technical efficiency.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x","x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,"",1,"","","","","","","","",""]
[2010,"Guèye, B. (2010). Participatory Budgeting in Fissel, Senegal. In M. McNeil, & C. Malena (Eds.), Demanding Good Governance: Lessons from Social Accountability Initiatives in Africa (pp. 29-52). Washington, D.C.: World Bank.","http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2010/07/06/000334955_20100706051828/Rendered/PDF/555460PUB0Dema1EPI1978968101PUBLIC1.pdf"," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,"x",null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x","x",null,null,null,null,null,null,null,null,null,null,"x",null,"x","x",null,null,null,null,null,"x",null,"x",null,"",1,"",1,"","","","",1,1,1]
[2013,"Habershon, A., & Berger, T. (2013). Argentina. In Stolen Asset Recovery (StAR) (Ed.), Income and Asset Disclosure: Case Study Illustrations (pp. 7-26). Washington, D.C.: World Bank.","http://documents.worldbank.org/curated/en/2013/05/17688739/income-asset-disclosure-case-study-illustrations"," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,1,"","","","","",1,"",1,"",""]
[2013,"Habershon, A., & Mulukutla, H. (2013). Indonesia. In Stolen Asset Recovery (StAR) (Ed.), Income and Asset Disclosure: Case Study Illustrations (pp. 97-114). Washington, D.C.: World Bank.","http://documents.worldbank.org/curated/en/2013/05/17688739/income-asset-disclosure-case-study-illustrations"," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,1,"","","","","","","",1,"",""]
[2012,"Haque, T. A., Knight, D. S., & Jayasuriya, D. S. (2012). Capacity Constraints and Public Financial Management in Small Pacific Island Countries. Retrieved from Washington, D.C.: http://documents.worldbank.org/curated/en/2012/12/17426053/capacity-constraints-public-financial-management-small-pacific-island-countries","http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2013/03/11/000158349_20130311162423/Rendered/PDF/wps6297.pdf","Drawing on Public Expenditure and Financial Accountability assessment scores from 118 countries, this paper provides the first comparative analysis of public financial management performance in small Pacific Island Countries (PICs). It applies a Tobit regression model across the full cross-country sample of Public Expenditure and Financial Accountability scores and country variables to identify potential causes for the observed underperformance of Pacific Island countries relative to other countries of similar income. First, the analysis finds small population size to be negatively correlated with Public Expenditure and Financial Accountability scores, with the \"population penalty\" faced by small Pacific Island countries sufficient to explain observed underperformance. Second, through application of a new capacity index of Public Expenditure and Financial Accountability dimensions, it finds strong evidence in support of the hypothesis that small population size impacts scores through the imposition of capacity constraints: with a limited pool of human capital, small countries face severe and permanent challenges in accessing an adequate range and depth of technical skills to fulfill all functions assessed through the Public Expenditure and Financial Accountability framework. These findings suggest that approaches to strengthening public financial management in small Pacific Island countries should involve: i) careful prioritization of public financial management capacity toward areas that represent binding constraints to development; ii) adoption of public financial management systems that can function within inherent and binding capacity constraints, rather than wholesale adoption of \"best practice\" imported systems; and iii) consideration of options for accessing external capacity to support public financial management systems on a long-term basis, from regional agencies, the private sector, or donors.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","","","","","",""]
[2010,"Hedger, E., & de Renzio, P. (2010) What do Public Financial Management Assessments Tell us about PFM Reform? , Background Note: Overseas Development Institute.","http://www.odi.org/sites/odi.org.uk/files/odi-assets/publications-opinion-files/5904.pdf"," ","Free","Other report","Academic organisation or think-tank",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","","","","","",""]
[2010,"Hove, M., & Wynne, A. (2010). The Experience of Medium Term Expenditure Framework & Integrated Financial Management Information System Reforms in Sub-Saharan Africa – What is the Balance Sheet? Retrieved from Harare: http://elibrary.acbfpact.org/collect/acbf/index/assoc/HASH01fd.dir/file%20012.pdf","http://elibrary.acbfpact.org/collect/acbf/index/assoc/HASH01fd.dir/file%20012.pdf","A Medium Term Expenditure Framework (MTEF) and an Integrated Financial Management Information System (IFMIS) are two of the standard reforms promoted and supported by the World Bank and other aid agencies in almost every country in Sub-Saharan Africa. This paper provides a balance sheet of the relative success, or otherwise, of these reforms over the last decade. The aims and objectives of the MTEF and the IFMIS are outlined, indicating the initial hopes for these reforms and the increasingly strident warnings that this promise was not being delivered. A case study is provided which considers the introduction of MTEF and IFMIS reforms in Rwanda. This demonstrates the limited success of these reforms even in a country committed to fundamental change and provided with significant resources by the donor community. The paper then argues that it was the economic problems across Sub-Saharan Africa, especially in the late 1970s and early 1980s, resulting from external events, which led to a worsening of the quality of financial management and governance. This contrasts with the dominant view that it is poor governance that is holding back economic development across the continent. This leads to considerations of effective alternative approaches; the need for real country led reforms which build on the particular existing public sector financial management system in each country; and puts a priority on basic internal financial controls and reforms which have been clearly proved to be successful in similar environments. An incremental approach, which utilises and enhances local capacity, is considered to be far more likely to succeed than big bang approaches like MTEF and IFMIS.","Free","Other report","Non-governmental organisation",null,"x","x",null,"x",null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",1,"","","",1,1,"",1,"",""]
[2005,"IDB. (2005). Assessment of Participatory Budgeting in Brazil. Washington, D.C.: Inter-American Development Bank.","https://publications.iadb.org/bitstream/handle/11319/5309/Assessment%20of%20Participatory%20Budgeting%20in%20Brazil%20.pdf?sequence=1"," ","Free","Other report","Multilateral or inter-governmental organisation",null,"x",null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,"x",null,null,"x","x","x",null,"",1,"","","","","","",1,1,1]
[2014,"Independent Evaluation Group. (2014). The World Bank Group and Public Procurement: An Independent Evaluation. Washington, D.C.: World Bank. https://openknowledge.worldbank.org/handle/10986/21434 ","https://openknowledge.worldbank.org/handle/10986/21434","Good public procurement practices are a major determinant of the effectiveness of public expenditure. Effective policies enable better use of government budgets and are therefore an essential element of the poverty reduction focus of the World Bank. More effective public procurement in countries may also allow procurement practices in the World Bank lending to be unified and harmonized with other donors.\n \n Two overarching questions form the core of this evaluation: To what extent has the World Bank helped countries develop better procurement capacity and improve their public procurement systems? And to what extent does the application of World Bank procurement policies in its investment lending help support its own development objectives?\n \n World Bank contributions to the procurement process in countries have taken the form of both advisory services and support through lending. IEG reviews the nature and quality of diagnostic work as well as loans focused on procurement reform — and the impact in terms of results.\n \n IEG’s findings lead to a number of recommendations that focus on developing plans and projects in the context of country strategies and implementing changes along prevailing best practices. The recommendations are specific to World Bank systems, although the challenges and issues of effective and transparent procurement are not. Lessons from this evaluation can be applied to improve procurement practices in any system.","Free","Evaluation","Multilateral or inter-governmental organisation",null,null,"x",null,null,"x","x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",1,"",1,"","","","","","","",""]
[2012,"Jaoude, R. B., & Morachiello, E. (2012). Lebanon. In Beschel Jr. Robert, P., & M. Ahern (Eds.), Public\nFinancial Management Reform in the Middle East and North Africa: An overview of regional experience (pp. 126-134). Washington, D.C.: World Bank.\nJaoude, R. B., & Morachiello, E. (2012). Lebanon. In Beschel Jr. Robert, P., & M. Ahern (Eds.), Public\nFinancial Management Reform in the Middle East and North Africa: An overview of regional experience (pp. 126-134). Washington, D.C.: World Bank.\n","https://openknowledge.worldbank.org/handle/10986/9368 "," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x","",1,1,"","",1,"","",1,"",""]
[2014,"Kasymova, J., T., Schachter, H., & L. (2014). Bringing Participatory Tools to a Different Level: A Case\nStudy of Local Participatory Practices in Kyrgyzstan.  Public\nPerformance & Management Review, 37(3), 441-464. doi:10.2753/PMR1530-9576370305\n","http://www.tandfonline.com/doi/abs/10.2753/PMR1530-9576370305","Engaging citizens in decision-making has become an important function of governments around the world. Local administrators facing budget constraints are interested in citizen feedback on a growing number of issues related to government performance. Based primarily on American evidence, the public administration literature notes that citizen-engagement tools have advantages and disadvantages. Some theorists suggest that combining participatory tools can maximize their effects. This article extends the analysis by a consideration of how local governments in Kyrgyzstan, a transitional democracy, implemented participatory tools. It finds that merging such tools as citizen report cards and budget hearings led to improved participation outcomes, including changes in government service delivery. The study has important implications for developing effective participatory techniques.","Controlled","Peer-reviewed journal article","Academic organisation or think-tank",null,"x",null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,"x",null,null,"x",null,"",1,"","","","","","",1,1,1]
[2013,"Mastruzzi, M. (2013). Guatemala. In Stolen Asset Recovery (StAR) (Ed.), Income and Asset Disclosure: Case Study Illustrations (pp. 59-79). Washington, D.C.: World Bank.","http://documents.worldbank.org/curated/en/2013/05/17688739/income-asset-disclosure-case-study-illustrations"," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,1,"","","","","","","",1,"",""]
[2013,"Nasrallah, Y. (2013). Jordan. In Stolen Asset Recovery (StAR) (Ed.), Income\nand Asset Disclosure: Case Study Illustrations (pp. 115-132). Washington, D.C.: World Bank.\n","http://documents.worldbank.org/curated/en/2013/05/17688739/income-asset-disclosure-case-study-illustrations"," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,1,"","","","","","","",1,"",""]
[2012,"Shand, D., & Tommasi, D. (2012a). Algeria. In Beschel Jr. Robert, P. & M. Ahern (Eds.), Public\nFinancial Management Reform in the Middle East and North Africa: An overview of\nregional experience (pp. 84-93). Washington, D.C.: World Bank.\n","https://openknowledge.worldbank.org/handle/10986/9368 "," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",1,"","",1,"",1,"",1,"",""]
[2012,"Shand, D., & Tommasi, D. (2012b). Morocco. In Beschel Jr. Robert, P., & M. Ahern (Eds.), Public\nFinancial Management Reform in the Middle East and North Africa: An overview of regional experience (pp. 135-145). Washington, D.C.: World Bank.\n","https://openknowledge.worldbank.org/handle/10986/9368 "," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","",1,"","","","","","",1,"",""]
[2012,"Shand, D., & Tommasi, D. (2012c). Tunisia. In Beschel Jr. Robert, P., & M. Ahern (Eds.), Public Financial Management Reform in the Middle East and North Africa: An overview of regional experience (pp. 152-164). Washington, D.C.: World Bank.","https://openknowledge.worldbank.org/handle/10986/9368 "," ","Free","Book or book chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",1,1,"","","","",1,"",1,"",1]
[2012,"Speer, J. (2012). Participatory Governance Reform: A Good Strategy for\nIncreasing Government Responsiveness and Improving Public Services? World Development, 40(12), 2379-2398. doi:10.1016/j.worlddev.2012.05.034\n","http://www.sciencedirect.com/science/article/pii/S0305750X12001568","Participatory governance mechanisms have been widely promoted in developing countries. They are claimed to bring about several public policy benefits, including increased accountability, higher government responsiveness, and better public services. This literature review shows that the evidence on these claims is positive, but limited. Moreover, it indicates that enabling and motivating citizens and public officials to make participatory governance arrangements work as effective accountability mechanisms is a challenging enterprise in most developing countries. Hence, more comparative cross-case research based on medium and large samples is needed for judging whether participatory governance arrangements can increase government responsiveness and service quality.\n\n","Controlled","Peer-reviewed journal article","Academic organisation or think-tank",null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,"x",null,"x","x","x","x",null,"",1,"",1,"","","","",1,1,1]
[2014,"Jalil, A., Feridun, M., & Sawhney, B. L. (2014). Growth Effects of Fiscal Decentralization: Empirical Evidence from China's Provinces. Emerging Markets Finance and Trade, 50(4), 176-195.","http://dx.doi.org/10.2753/ree1540-496x500411","In this paper, we revisit the fiscal decentralization-economic growth nexus in the case of China's provinces using autoregressive distributed lag bounds tests and pooled mean group estimators with time series data from the period 1979-2009. Using principal component analysis, we build a novel composite fiscal decentralization indicator consisting of five different fiscal decentralization measures and use it in the models in addition to conventional fiscal decentralization variables. The results suggest that there is a strong, positive, and statistically significant relationship between fiscal decentralization and economic growth in most provinces in China in both the short run and the long run.","Controlled","Peer-reviewed journal article",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","","","","","",""]
[2013,"Jaramillo, M., & Alcázar, L. (2013) Does Participatory Budgeting have an Effect on the Quality of Public Services? The Case of Peru’s Water and Sanitation Sector. Inter-American Development Bank","https://publications.iadb.org/bitstream/handle/11319/4235/GRADE%20Effects%20of%20PB%20on%20water%20services%201-29-13.pdf?sequence=1\n","Since 2004 the government of Peru has implemented a process of participatory budgeting (PB), which is mandatory for every sub-national government. We\nanalyze the link from PB to coverage and water service quality indicators. We find no statistically significant relationship between PB and our measures of\ncoverage and service continuity, regardless of whether the outcome variables are measured in levels or in changes. Qualitative evidence collected in a sample of\nmunicipalities is consistent with this result. Further, PB in the water sector may also lead to inequitable outcomes as the poor may confront greater costs of\nparticipation. At the root of this lack of connection we find weaknesses both in the PB process itself as well as among the different actors in the process: citizens,\nmunicipalities and water service providers.","Free","Other report","Multilateral or inter-governmental organisation",null,"x",null,"x","x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,"",1,"","","","","","",1,"",1]
[2011,"Jensen, S. K., & Paulo, F. M. (2011). Reforms of the Angolan budget process and public financial management: Was the crisis a wakeup call? Chr. Michelsen Institute","http://www.cmi.no/publications/file/4259-reforms-of-the-angolan-budget-process-and-public.pdf","This report deals with Angola’s budget process – in the wide sense – in the period between 2008 and 2010. Three concepts - transparency, accountability and efficiency - are used as central benchmarks against which various reforms are measured. The first part of the report shows how political events between 2008 and 2010 led to significant\nchanges in institutions and had a major impact on Angola’s budget process and its methods of public financial management. At the end of 2010 Angola seemed as far as ever from settling on a close-knit governmental structure to design and implement its economic and financial policies. The second part shows that the global financial crisis had a serious impact on Angolan public finances as oil prices temporarily collapsed. The immediate consequence of this was the accumulation of US$ 9 billion in arrears in 2009 alone. The crisis exposed inherent weaknesses within the Angolan economy, and specifically the management of public finances. The third and last part analyses the current budget reforms and concludes by highlighting outstanding needs. The report recommends it is time for Angola to move from a haphazard approach to reconstruction to a transparent, accountable and efficient development paradigm.","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x","x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,"x",1,1,1,"",1,"","","",1,"",""]
[2013,"Joshi, A. (2013). Do They Work? Assessing the Impact of Transparency and Accountability Initiatives in Service Delivery. Development Policy Review, 31 (Special Issue: The Impact and Effectiveness of Transparency and Accountability Initiatives), 29-48. ","http://dx.doi.org/10.1111/dpr.12018","Transparency and accountability initiatives (TAIs) have emerged as a key strategy for improving public services, but the links between transparency and accountability and their impact on service delivery are often largely assumed. This article reviews several TAIs to assess their impact. It finds evidence suggesting that a range of accountability initiatives have been effective in their immediate goals and have had a strong impact on public services in a few cases, but that overall evidence of impact on the quality and accessibility of services is more mixed.","Controlled","Peer-reviewed journal article","Academic organisation or think-thank",null,null,"x",null,"x",null,"x","x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,"x","x","x",null,null,"","","",1,"","","","","",1,1]
[2009,"Joshi, A., & Ayee, J. (2009). Autonomy or Organisation? Reforms in the Ghanaian Internal Revenue Service. Public Administration and Development, 29(4), 289-302.","http://dx.doi.org/10.1002/pad.535","Autonomous Revenue Authorities (ARAs) have recently become a popular organisational reform to improve revenue collection in developing countries. The success of ARAs is commonly attributed to ‘autonomy’ which reduces political interference, and increases financial independence and managerial freedom. This article examines the case of the Ghanaian ARA – the Internal Revenue Service and argues that its strong performance is the result of not ‘autonomy’, but other more nuts and bolts reforms, specifically: (a) strategies designed to direct the focus of the IRS to different taxpayer segments, particularly the informal sector and (b) significant attempts to bring the tax administration closer to the taxpayer through decentralisation and improved taxpayer services. To the extent that autonomy enables ARAs to undertake these other reforms it forms an important piece of the picture, however, they do not require autonomy – they could well be adopted under traditional tax administrations","Controlled","Peer-reviewed journal article","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","","",1,"",1,"","","",1,"",""]
[2012,"Kalirajan, K., & Otsuka, K. (2012). Fiscal Decentralization and Development Outcomes in India: An Exploratory Analysis. World Development, 40(8), 1511-1521. ","http://dx.doi.org/10.1016/j.worlddev.2012.04.005","This paper attempts to quantify the impact of fiscal decentralization in India on its social infrastructure and on rural development. Overall, the results in this paper indicate that Government of India within a federal framework has been fostering development equitably across its states, particularly through health and education expenditures aimed at improving human capital development. In this context, the importance of the two tier centre-states decentralization should be noted. However, the third tier of local governance, particularly the state-rural local bodies decentralization has been dismal and has not achieved significant results across states, which warrant the attention of the central and state governments.","Controlled","Peer-reviewed journal article","Academic organisation or think-thank",null,"x",null,"x","x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,"x",null,null,null,"x",1,1,"","","","","","",1,"",1]
[2008,"Kapungu, R. (2008). The Zimbabwe Gender Budgeting and Women's Empowerment Programme. Agenda: Empowering women for gender equity, 22(78), 68-78. ","http://dx.doi.org/10.1080/10130950.2008.9674985","This focus profiles the Gender Budgeting and Women's Empowerment Programme in Zimbabwe, which, since its introduction in 2006, has contributed significantly to placing gender higher on the public policy agenda. The focus traces the sequence of events leading to the emergence of this issue, the mobilisation around public policies and resource allocation as a means to gender equality, and gender budgeting as a strategy for pro-poor and pro-women policy change. This focus notes in particular the engendering of the Zimbabwe Economic Development Strategy (2008–2013) and the 2007 and 2008 Budget Call Circulars. The fight for gender equality in Zimbabwe reached significant milestones through the changing attitudes towards gender equality registered at high levels of government, and gender-sensitive changes in the policy and budgeting processes. Despite the programme registering success in policy changes and placing gender issues on the agenda, there is need for a strategic shift to ensure the actual implementation of gender sensitive policies and solve the problem of gender inequalities in society. Ultimately, of course, evidence of pro-poor and gender equitable policy formulation, implementation and resource allocation will effectively demonstrate the programme's success. Recognising that overall goal however, should not lead us to dismiss the success of the agenda-setting and policy formulation stages that the programme has already influenced.","Controlled","Peer-reviewed journal article","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,1,1,"","","",1,"","",1,"",""]
[2013,"Khagram, S., de Renzio, P., & Fung, A. (2013). Overview and synthesis: The political economy of fiscal transparency, participation, and accountability around the world. In S. R. Khagram, Paolo & A. Fung (Eds.), Open Budgets: The Political Economy of Transparency, Participation, and Accountability,Brookings Institution Press., 1-50.","http://www.brookings.edu/~/media/press/books/2012/openbudgets/openbudgets_chapter.pdf"," ","Free","Book or Book Chapter","Academic organisation or think-thank",null,null,"x",null,"x",null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,"x","x",null,null,"","","",1,"","","","","",1,1]
[2006,"Kidd, M., & Crandall, W. J. (2006). Revenue Authorities: Issues and Problems in Evaluating Their Success.","https://www.imf.org/external/pubs/cat/longres.aspx?sk=19814.0","Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries’ own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. The paper concludes that while there are subjective perceptions among countries with revenue authorities that their model has led to improved revenue administration and has spurred modernization, there is no\nobjective analysis that countries with RAs have performed better in this regard than countries without RAs.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,"x","x",null,null,null,null,null,null,"x","x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","","",1,"","",1,"","",1,"",""]
[2010,"Kihongo, R., & Lubuva, J. (2010). Civic Participation in Policy and Budgetary Processes in Ilala Municipal Council, Tanzania. In M. McNeil & C. Malena (Eds.), Demanding Good Governance: Lessons from Social Accountability Initiatives in Africa, World Bank, 59-70","http://site.ebrary.com/lib/bham/detail.action?docID=10408436"," ","Controlled","Book or Book Chapter","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,"x",null,"x","x",null,"",1,"","","","","","",1,1,1]
[2012,"Krause, P. (2012). Public financial management reforms in fragile states: the case of West Bank and Gaza. ODI, London","http://www.odi.org/sites/odi.org.uk/files/odi-assets/publications-opinion-files/7856.pdf"," ","Free","Other report","Academic organisation or think-thank",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","","","","","",""]
[2010,"Kubalasa, D. K., & Nsapato, L. B. E. (2010). Enhancing Civil Society Capacity for Advocacy and Monitoring: Malawi's Poverty Reduction Strategy Budget. In M. McNeil & C. Malena (Eds.), Demanding Good Governance: Lessons from Social Accountability Initiatives in Africa, World Bank, 89-108.","https://books.google.com.np/books?id=spACZpjBuCAC&pg=PA89&lpg=PA89&dq=Enhancing+Civil+Society+Capacity+for+Advocacy+and+Monitoring:+Malawi%27s+Poverty+Reduction+Strategy+Budget&source=bl&ots=bDckq9zw2w&sig=pQYq5JCfea8EsRUsZWem2uWW9IM&hl=en&sa=X&ved=0CBwQ6AEwAGoVChMI9cyB2P6yyAIVggiOCh1w7AFd#v=onepage&q&f=false"," ","Free","Book or Book Chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,"x","x","x",null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,"",1,"",1,"",1,"","",1,1,1]
[2007,"Kuteesa, F., Magona, I., Wanyera, M., & Wokadala, J. (2007). Uganda: A Decade of Budget Reform and Poverty Reduction. OECD Journal on Budgeting, 6(2), 1-25.","http://dx.doi.org/10.1787/budget-v6-art10-en","Uganda’s economy has undergone major fluctuations from a vibrant economy in the 1960s, to suffering severe macroeconomic imbalances in the 1970s and 1980s, to enjoying an economic revival since the late 1980s. A key focus of recent public financial management reforms has been to improve macroeconomic performance and ensure strict budgetary discipline, in particular through the use of a three-year rolling budgetary plan as early as 1992/93. However, problems with the cash budgeting system undermined efforts to improve budget planning, requiring complementary reforms to cash management and commitment control systems. Reforms have also focused on poverty reduction, expenditure efficiency and effectiveness, financial management and accountability, and transparency and openness.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,"x","x",null,null,null,null,"x","",1,"","","","","","",1,"",1]
[2009,"Ladipo, O., Sánchez, A., & Sopher, J. (2009). Accountability in Public Expenditures in Latin America and the Caribbean: Revitalizing Reforms in Financial Management and Procurement. World Bank","http://siteresources.worldbank.org/EXTGOVANTICORR/Resources/3035863-1285093935613/AccountabilityinPEinLAC.pdf"," ","Free","Book or Book Chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"x","x",null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,"x",null,"x",null,null,null,"x",null,"x",null,null,1,1,1,1,"","","","",1,1,1]
[2012,"Lawson, A. (2012). Evaluation of Public Financial Management Reform Burkina Faso, Ghana and Malawi 2001–2010 Final Synthesis Report (Vol. Joint Evaluation 2012:7). Sida.","http://www.oecd.org/derec/afdb/publicmanagementregorm.pdf"," ","Free","Evaluation","National government organisation",null,null,"x",null,"x",null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,1,1,1,1,"","",1,"","",1,""]
[2014,"Le, T. M., Raballand, G., & Palale, P. (2014). Zambia: Rebuilding a Broken Public Investment Management System. World Bank","http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2014/12/23/000442464_20141223114256/Rendered/PDF/933650WP0P12000UBLIC000Zambia0Final.pdf","The paper identifies the weaknesses in processes and institutions that contribute to poor outcomes of public spending. The Government has been conducting a number of reforms in this field, such as overarching public financial management and procurement reforms. However, the public investment management (PIM) remains largely inefficient and certain key functions of project evaluation are missing or in rudimentary forms. To succeed, all the pieces of reforms have to be woven into a coherent\nframework targeting the weakest links in the PIM system. Multiple factors, including the absence of necessary institutions,unclear institutional mandates, weak capacity,lack of vertical and horizontal coordination, and misaligned incentives drive the inefficiency of PIM. This also implies that pure technical solutions do not guarantee success. As a result this paper suggests that strengthening of the challenge function of the Ministry of Finance in Zambia is critical for better PIM but a gradual, incentive, compatible approach is probably necessary in the current context.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,"x",1,1,"","","","",1,"",1,"",""]
[2014,"Lewis, B. D. (2014). Indonesian Intergovernmental Performance Grants: An Empirical Assessment of Impact. Bulletin of Indonesian Economic Studies, 50(3), 415-433. ","http://dx.doi.org/10.1080/00074918.2014.980378","The government of Indonesia has now piloted two different output-based performance grants to regions. One focuses on increasing the amount and quality of local government capital spending. The other provides incentives for local governments to augment equity investments in their water enterprises and for the enterprises to use those investments to increase the number of household water connections to the poor. Impact evaluations of the two grants suggest some reasonably positive outcomes against the stated objectives. While the assessed impacts may not match the expected outputs (as argued by many performance grant enthusiasts), these impacts provide a plausible basis for the sustained development and use of such grants. The alternative would be to continue to rely exclusively on the equity-based approaches that have dominated intergovernmental fiscal relations in Indonesia and have led to rather weak local public service outcomes.","Controlled","Peer-reviewed journal article","Academic organisation or think-thank","x",null,null,"x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"",1,"","","","","","","","",""]
[2014,"Ling, C., & Roberts, D. (2014). Evidence of Development Impact from Institutional Change: A Review of the Evidence on Open Budgeting. World Bank.","http://www-wds.worldbank.org/servlet/WDSContentServer/WDSP/IB/2014/07/21/000158349_20140721160422/Rendered/PDF/WPS6968.pdf","Despite the growing body of literature examining the effectiveness of transparency and accountability initiatives, there remains limited substantiation for whether and how open budgeting contributes to reductions in poverty and improvements in the lives of the poor. This paper reviews available evidence and conclude that institutional changes can contribute to higher-level outcomes in certain contexts. The approach first draws from existing studies of transparency and accountability initiatives and then follows their references to broaden the evidence base. The findings highlight the importance of measuring budget transparency, accountability, and participation and tracing their outcomes along an incremental, nonlinear results chain. Logical links or ongoing loops in this sequence include the interplay or interdependency among these three dimensions; the subsequent achievement of key, often mutually reinforcing, intermediate development outcomes; and ultimately, improved program or service delivery as the key lever for influencing development impact. Rather than establishing standard indicators, the process begins to identify which aspects of the institutional change are valid for measurement and what contextual factors to consider. Overall, this review serves as a starting point and underscores the need for further investigation to establish effective measurement practices of institutional change and build an evidence base for understanding the relative robustness of institutional change paths and the context in which they are likely to matter. ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x","x",null,null,null,null,"x","x","x",null,null,"",1,"",1,"","","","",1,1,1]
[2007,"Lund, J. F. (2007). Is Small Beautiful? Village level taxation of natural resources in Tanzania. Public Administration and Development, 27(4), 307-318.","http://dx.doi.org/10.1002/pad.467","This article examines collection of natural resources revenue by village governments in Tanzania as part of a decentralisation reform. An analysis of empirical data in the form of taxation records from 14 villages, which collect and retain revenues on natural resources utilisation suggests that decentralising revenue collection to the lowest local government tier may yield: (i) considerable increases in revenue collection; (ii) increased transparency in public finances through requirements that village governments document their incomes and expenditures to the villagers; and (iii) a financial surplus that is used to finance public services at the village level. The evidence presented in this article suggests that decentralising taxation to the lowest local government tier may be a viable approach to enhance revenue collection on the utilisation of relatively low value natural resources, and assure that a share of the collected revenue is used to finance public services.","Controlled","Peer-reviewed journal article","Academic organisation or think-thank",null,null,"x","x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,"x",null,null,null,null,null,null,null,"",1,1,"","","","","",1,1,1]
[2013,"Manyeruke, Charity, & Hamausw, S. (2013). Feminisation of Gender Budgeting: An Uphill Task for Zimbabwe. Eastern Africa Social Science Research Review 29(1), 77-105.","http://dx.doi.org/10.1353/eas.2013.0002","This paper analyses gender budgeting initiatives in Zimbabwe from 2008 when the Gender Budget Circular Call mandating all ministries to mainstream gender in their programmes and budgets came into effect. In order to analyse national budgets and budgeting process in Zimbabwe, the research used a qualitative methodology, which is, specifically, documentary research. Special attention was placed on critical sectors, such as health, agriculture, women’s affairs, water and sanitation, and education where disparity between men and women is apparent. The paper concludes that budgetary allocations for women programmes are inadequate, hence the need to feminise gender budgeting process in order to yield better results. However, feminisation of the gender budgeting process is not an easy task for Zimbabwe due to lack of up-to-date gender disaggregated data, lack of political will, and economic challenges that are limiting the fiscal space, among others. There is, however, an opportunity to draw lessons from other developing countries such as South Africa, Mexico, and Namibia as discussed in this study. ","Controlled","Peer-reviewed journal article","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,{"$f":"IF(COUNTA(Y130:AF130),1,\"\")","v":""},{"$f":"IF(COUNTA(AG130:AQ130),1,\"\")","v":1},{"$f":"IF(COUNTA(AR130:AZ130),1,\"\")","v":""},{"$f":"IF(COUNTA(BA130:BG130),1,\"\")","v":""},{"$f":"IF(COUNTA(BH130:BI130),1,\"\")","v":""},{"$f":"IF(COUNTA(BJ130:BO130),1,\"\")","v":""},{"$f":"IF(COUNTA(BP130:BT130),1,\"\")","v":""},{"$f":"IF(COUNTA(BU130:BU130),1,\"\")","v":""},"","",""]
[2012,"Mbera, E. (2012). Towards budget transparency and improvement in the South Kivu Province: A glimmer of hope raised by the Participatory Budgeting Process. Paper presented at the CeDEM12 Conference for E-Democracy and Open Government.","http://www.donau-uni.ac.at/imperia/md/content/department/gpa/zeg/dokumente/cedem12_conference_proceedings.pdf#page=49","The article examines the first experience of the Participatory Budgeting in the South Kivu Province. It highlights activities carried out that can promote the budget transparency and improvement since the decision of its inception in April 2010 up to the estimations of budgets for 2012 fiscal year. From capacity building of actors and stakeholders to investments priorities emerged during citizen’s general meetings, South Kivu provincial authorities shown determination towards the success of the process. In fact, different provincial government instructions related to Participatory Budgeting process as well as their presence in workshops and citizen’s general meetings while voting investment priorities for 2012, are to give hope for the sustainability of the Process. Financial resources collected during the first three months of 2011 imply better performances compared to previous years. However, from the process itself to the mobilization of more resources, much has to done as to sustain the Process.","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"",1,"","","","","","",{"$f":"IF(COUNTA(BY131:CJ131),1,\"\")","v":""},{"$f":"IF(COUNTA(CK131:CM131),1,\"\")","v":""},{"$f":"IF(COUNTA(AM131,AO131,AP131,BD131),1,\"\")","v":1}]
[2014,"Mbilika Kiilu, R., & Ngugi, K. (2014). Effect of Public Financial Management Reforms in the Effective Management of Public Funds in Kenya: a case study of the National Treasury. European Journal of Business Management, 2(1), 161-169.","http://ejobm.org/images/Journals/Volume_2/EFFECT%20OF%20PUBLIC%20FINANCIAL%20MANAGEMENT%20REFORMS%20IN%20THE%20EFFECTIVE%20MANAGEMENT%20OF%20PUBLIC%20FUNDS%20IN%20KENYA-%20A%20CASE%20STUDY%20OF%20THE%20NATIONAL%20TREASURY.pdf","Public sector was rampant with corruption and inefficiencies and therefore poor management of public fund; this therefore called for reforms in the public sector. PFM reforms introduced not just a different way of managing public services, but also the need for different financial management tools and techniques. Introduced initially in response to widespread public criticism of the public service, the overall ethos of the reforms is greater public sector efficiency and has two key tenets: allowing managers to manage and making managers accountable and therefore ensuring better management of public funds. The goal of financial management in government is to ensure that safeguard and use available funds and other scarce resources in the best interest of the people. This study sought to establish the effect of reforms in budgeting, enhanced revenue collection, revision of procurement laws, and IFMIS reform in the management of public funds in Kenya National Treasury. The study used descriptive research design. The study targeted employees in top managers, middle level managers and lower level managers. The study adopted a stratified random sampling approach to get a study sample of 30% from within each stratum. A semi-structured questionnaire was used to collect data. Pilot test was conducted to enhance the instrument validity and reliability. Data collected was analyzed through SPSS and Microsoft Excel and presented in tables and charts to summarize responses for further analysis and to facilitate comparison. The study also employed a regression model and correlation to study the relationship between factors. The study found that procurement reforms had the greatest effect on the effective public fund management followed by budgeting reforms, then mentoring adoption of IFMIS while tax revenue administration had the least effect to the effective public fund management. The study recommended that recommends that the government should work together with all the stakeholders in ensuring that the procurement laws are implemented and followed effectively. The study also recommends that the government should work with all the relevant ministries to ensure successful adoption of IFMIS.","Free","Peer-reviewed journal article","Academic organisation or think-thank",null,null,"x","x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,1,"","","","","",1,"",1,"",""]
[2014,"Moore, M. (2014). Revenue Reform and Statebuilding in Anglophone Africa, World Development, Volume 60, pp.99-112, Institute of Development Studies, Brighton","http://ac.els-cdn.com.ezproxye.bham.ac.uk/S0305750X14000862/1-s2.0-S0305750X14000862-main.pdf?_tid=38f68010-719c-11e5-b6b0-00000aab0f02&acdnat=1444735329_ec31245662591730059d8dabfe3940c6","Although increasingly justified in terms of statebuilding, recent tax reforms in anglophone Africa contributed only modestly to that goal. They have produced impressive tax agencies, but no detectable increases in revenue collections. They have not addressed some major deficiencies in tax policy and administration. The reforms have however helped improve the career prospects for senior African tax administrators and generated more movements of senior staff between tax agencies, the private sector, and international advisory work. These personnel changes have ambiguous implications for the development of revenue capacity in the long term.","Controlled","Peer-reviewed journal article","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","","",1,"",1,1,"","",1,"",""]
[2007,"Moynihan, D. P. (2007). Citizen Participation in Budgeting: Prospects for Developing Countries. In A. Shah (Ed.), Participatory Budgeting (55-87). World Bank.","http://siteresources.worldbank.org/PSGLP/Resources/ParticipatoryBudgeting.pdf"," ","Free","Other report","Multilateral or inter-governmental organisation",null,null,null,null,"x",null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x","x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,"x","x",null,null,"x",null,"x","x","x",null,null,"",1,"",1,"","","","",1,1,1]
[2010,"Muchabaiwa, B. L. (2010). Gender-Sensitive and Child-Friendly Budgeting in Zimbabwe In M. McNeil & C. Malena (Eds.), Demanding Good Governance: Lessons from social accountability initiatives in Africa.  World Bank. 109-135. ","http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2010/07/06/000334955_20100706051828/Rendered/PDF/555460PUB0Dema1EPI1978968101PUBLIC1.pdf"," ","Free","Book or Book Chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x","x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,"x",null,"x","x","x",null,null,"",1,"","","","","","",1,1,1]
[2015,"Munyambonera, E., & Mayanja Lwanga, M. (2015). A Review of Uganda's Public Finance Management Reforms (2012 to 2014): Are the Reforms Yielding the Expected Outcomes? Kampala","http://ageconsearch.umn.edu/bitstream/206131/2/121%20A_Review_of_Uganda%E2%80%99s_Public_Finance%20Management_Reforms%20%282012%20To%202014%29.pdf"," ","Free","Other report","National government organisation",null,"x","x",null,"x","x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,"x","x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,"x",null,null,"x",null,null,"x","x",null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,"x","x","x",null,"x","",1,1,"","",1,1,"",1,"",1]
[2013,"Muzividzi, D. K. (2013). An Evaluation of the Effectiveness of Public Financial Management System being used by Government Departments in Zimbabwe. (2000 – 2011). Research Journal of Finance and Accounting, 4(4), 17-24.","http://iiste.org/Journals/index.php/RJFA/article/view/4973","The study sought to assess the effectiveness of the Public Financial Management System (PFMS) in financial planning, controlling and monitoring of public funds in government line ministries in Zimbabwe. The study was largely prompted by the fact that despite having professionalized it functions and putting in place a system of responsibility accounting system in 2003, the ministries were still facing a lot of challenges. The primary research (literature review) revealed features required for an effective monitoring, controlling and planning of public funds. It was emphasized that the government should be accountable on the use of public funds. The study was understood in the realism paradigm and employed both qualitative and quantitative (triangulation) methods of data collection. Exploratory study was chosen for this study in as far as it explored to find out the effectiveness of PFMS in government line ministries. Exploratory was useful in clarifying the understanding of the problem, especially when the researcher was not sure of the precise nature of the problem. The target population for the study were all employees who held management  positions and a sample of 70 employees from the government line ministries was used. Systematic sampling (probability sampling) and purposive or judgemental sampling (non-probability sampling) were used in this study. The research employed questionnaires and observations as instruments for gathering data.The researcher revealed that the PFMS is able to produce budgets from the budget proposal up to the final document. The system has effective internal controls with an exception on payment procedures and production of reconciliation statement. The end users are not adequately trained to use the system.Based on the findings of the study and conclusion the researcher makes the following recommendations: the system needs reliable internal control monitoring on payment procedures. The officers need to be trained on how to use the PFMS in the production of reconciliation statement. The training period of the PFMS need to be increased from 8 to 12 hours. Most respondents pointed out that they were not adequately trained to use the system. The study recommends more intensive training of officers in the application of PFMS.","Controlled","Peer-reviewed journal article","Academic organisation or think-thank",null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,"x","x",null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","","",1,1,"",1,1,"",1,"",""]
[2009,"Nakray, K. (2009). Gender budgeting: does it really work? Some experiences from India. Policy & Politics, 37(2), 307-310.","http://www.ingentaconnect.com/content/tpp/pap/2009/00000037/00000002/art00009?crawler=true"," ","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,"",1,"","","","","","","","",""]
[2013,"Nakray, K. (2013). Gender budgeting and public policy: the challenges to operationalising gender justice in India. Policy & Politics, Policy Press.","http://dx.doi.org/10.1332/030557314X13914333479951","In 2005, a gender budget statement was first presented as a part of India’s financial budget to reflect the exact budgetary expenditures on various gender related programmes. Despite being viewed as a progressive development by the transnational feminist movement it is currently seen as a promise half-fulfilled, primarily due to the failure of the governmental and non-governmental sector to take into account all the gender budget procedures that need to be implemented to achieve tangible gender equality outcomes. The article highlights that gender budgets should be further solidified within the administrative mechanisms to result in more gender sensitive approaches of governance.","Controlled","Book or Book Chapter","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"",1,"","","","","","","","",""]
[2011,"NORAD. (2011). Joint Evaluation of Support to Anti-Corruption Efforts 2002-2009. NORAD","http://www.norad.no/globalassets/import-2162015-80434-am/www.norad.no-ny/filarkiv/vedlegg-til-publikasjoner/joint-evaluation-of-support-to-anti-corruption-efforts-2002-2009.pdf","Donor agencies have increasingly included the fight against corruption in their overall governance agenda. In preparation for this evaluation, a literature review was undertaken which showed that our support for anti-corruption work has sometimes had disappointing results. Has the donors’ approach to anti-corruption work been adapted to circumstances in the countries? What are the results of support for combating different types of corruption, including forms that affect poor people and women in particular? These were some of the overarching questions that this evaluation sought to answer. The evaluation provides insights for the debate, drawing on recent evidence from five countries. The main conclusions and recommendations are presented in the synthesis report. In addition, separate reports have been prepared for each of the case countries Bangladesh, Nicaragua, Tanzania, Viet Nam and Zambia.","Free","Evaluation","National government organisation",null,null,"x",null,"x","x",null,null,"x",null,"x","x",null,null,"x",null,null,null,null,"x",null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,1,"","",1,1,"","","",1,"",""]
[2009,"OECD. (2009). Better Aid, Managing Development Resources: The Use of Country Systems in Public Financial Management. OECD.","http://www.oecd-ilibrary.org/development/managing-development-resources_9789264056169-en","Successful development depends in large part on the efficiency, integrity and effectiveness with which the state raises, manages and expends public resources. Improving the rules and institutions governing these activities should be a major component, therefore, of any development approach. Given that strengthening Public Financial Management (PFM) is at the heart of the Millennium Development Goals, and good governance more generally, the Paris Declaration (2005) seeks to promote joint efforts in this area between donors and partner countries. This report takes stock of progress in strengthening public financial management systems and provides recommendations on how best to facilitate achieving the 2010 targets set out in the Paris Declaration. It sets out the benefits of and rationale for using country systems, assesses progress in meeting the Paris Declaration targets, reviews the landscape of PFM reforms in partner countries, looks at drivers of successful PFM reforms, examines the factors that influence decisions to use country PFM systems, focusing on the perceived risks and their assessment and management, and describes the PEFA (Public Expenditure and Financial Accountability) assessment, which provides information on the quality of a country’s PFM system. This report shows that now, as perhaps never before, partner countries and donors must strive to build mutual trust and work together in a true partnership for results.","Controlled","Evaluation","Multilateral or inter-governmental organisation",null,"x","x",null,"x","x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x","x",null,null,null,null,null,null,null,null,"x","x",null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x","x","x","x",null,null,null,null,"x","x",null,null,null,null,null,null,null,null,"x",null,"x",null,"x","x",null,"x","",1,1,1,"","",1,"",1,"",""]
[2015,"OECD. (2015). Budget transparency in Morocco Open Government in Morocco. OECD (143-190)","http://www.keepeek.com/Digital-Asset-Management/oecd/governance/open-government-in-morocco/budget-transparency-in-morocco_9789264226685-8-en#page1","Given the importance of the state budget to direct government policies, budget transparency is a crucial aspect of Open Government. The OECD has developed principles for budget transparency and best practices for the budget preparation process. The chapter assesses budget transparency in Morocco against these principles and standards, starting with an overview of the gradual reforms over the last decade which were brought together in a new Budget law, presently waiting for approval. The section includes Morocco’s performance on the Open Budget Survey and an assessment of Morocco’s institutions in support of transparent financial management. The recommendations point to reforms that could further strengthen budget transparency in Morocco and consolidate the efforts undertaken.","Free","Book or Book Chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x","x",null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,"x","x",null,"x",null,null,null,1,1,"",1,"","","","",1,"",""]
[2006,"OECD-DAC. (2006). Budget Support, Sector Wide Approaches and Capacity Development in Public Financial Management Harmonising Donor Practices for Effective Aid Delivery, Volume 2, Paris: OECD DAC.","http://www.oecd.org/dac/effectiveness/34583142.pdf"," ","Free","Book or Book Chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x","x",null,null,null,null,null,null,null,null,null,null,"x","x",null,"x",null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,"",1,1,"",1,1,"","",1,"",1]
[2013,"Ogujiuba, K., Ezema, B., & Sola, O. (2013). Medium Term Expenditure and Fiscal Management in Nigeria: A Review of the (2005-2008) Framework. Journal of Economics and Behavioral Studies, 5(5), 291-306.","http://www.ifrnd.org/Research%20Papers/J67.pdf","The Medium Term Expenditure Framework (MTEF) provides the link between policy priorities and the budget. Given that in developing countries in general, and in Nigeria in particular, there is a disconnection between planning, policy and the budget, the MTEF has increasingly been regarded as central to public expenditure reforms. The objectives of this paper are to review the MTEF and budget performance in Nigeria for the period 2005-2008, and identify the challenges undermining the effective operation of the budgetary processes. The paper gathered that the MTEF is the bridge between the national development plan, its underlying policies and the annual budget. Analysis of available data on budget performance during the review period shows that public finance in Nigeria have not been operated within the specifications of the MTEF and the budget, and the priorities expressed in the budget are not always in sync with national objective plans. Some of the identified challenges to effective public expenditure management in Nigeria include lack of citizen’s participation in the process, the bureaucratic and inefficient nature of the civil service, large scale corruption, lack of proper coordination between the national development plan and budget, lack of adequate reforms in other key budget areas, such as execution, monitoring and reporting, lack of political commitment, and lack of adequate coordination between the national and sub-national governments.","Free","Peer-reviewed journal article","Academic organisation or think-thank",null,"x","x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,1,1,"","","","","","",1,"",""]
[2011,"Okpanachi, E. (2011). Federalism and Economic Growth: The Importance of Context in Nigerian Public Finance Reform. Publius-the Journal of Federalism, 41(2), 311-335.","http://dx.doi.org/10.1093/publius/pjq027","This article examines public finance reforms in the Nigerian federal system against the background of its transition from military to democratic rule in 1999 and the challenges posed to overall outcomes, especially by the fiscal health of the sub-national units. Using a before-and-after assessment of policies and performances, the article highlights the progress made in reforming public finance, and discusses the formidable political, institutional and social constraints that have made reforms difficult and inefficient. By focusing on the Nigerian case information, the article contributes to the debates on whether or not, and when federalism can contribute to economic growth and prosperity.","Controlled","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,1,1,"","","","","","",1,"",""]
[2007,"Olken, B. (2007). Monitoring Corruption: Evidence from a Field Experiment in Indonesia. Journal of Political Economy, 115(2), University of Chicago Press, 200-249.","http://dx.doi.org/10.1086/517935","This paper presents a randomized field experiment on reducing corruption in over 600 Indonesian village road projects. I find that increasing government audits from 4 percent of projects to 100 percent reduced missing expenditures, as measured by discrepancies between official project costs and an independent engineers’ estimate of costs, by eight percentage points. By contrast, increasing grassroots participation in monitoring had little average impact, reducing missing expenditures only in situations with limited free‐rider problems and limited elite capture. Overall, the results suggest that traditional top‐down monitoring can play an important role in reducing corruption, even in a highly corrupt environment.","Controlled","Evaluation","Academic organisation or think-thank","x",null,null,"x","x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,"x",null,null,"x",null,null,"x",null,null,null,null,null,"x","x","x",null,"","","",1,"","","","",1,1,1]
[2014,"Omokonga, S. (2014). The effect of Integrated Financial Management Information System on the Performance of Public sector organizations. (Masters of Science in Business Administration Thesis), United States International University - Africa, Nairobi.","http://erepo.usiu.ac.ke/handle/123456789/110","The purpose of the study was to determine the effect integrated financial management information system on the performance of public sector organizations. The study was guided by the research questions as follows; what is the effect of Integrated Financial Management Information System (IFMIS) on financial reporting in public sector organizations? What is the effect of Integrated Financial Management Information System on financial transaction processing in public sector organizations? What is the effect of Integrated Financial Management Information System on financial control and governance in public sector organizations? Descriptive research design was used because of its ability to provide a snapshot of the current state of affairs. The population of the study was 1066 staffs of the Ministry for East Africa, Commerce and Tourism. The target population comprised of 94 staff working in the finance, accounts, procurement and audit departments. A census technique was used and therefore, the sample size was 94 respondents, representing 100% of the target population size. The data collection method used in this study was a questionnaire and the response rate was 75.5%. The data was analyzed using Spearman’s Rank Correlation Coefficient, made possible by the use of SPSS (Statistical Package for the Social Sciences). The findings were presented in tables. The study found that in terms of the effect of IFMIS on financial reporting in public sector organizations, there was a statistically significant positive correlation between IFMIS and improved financial reporting. Concerning the effect of IFMIS on financial transaction processing in public sector organizations, the relationship between IFMIS’ and improvements in financial transaction processing was statistically significant. Regarding the effect of IFMIS on financial control and governance in public sector organizations, there was a significant positive correlation between IFMIS’ and better control/governance. The study concluded that IFMIS led to improvements in reporting of true cost per activity, easy data extraction and presentation, improved access to specific financial information, easy trend analysis of fiscal operations, real time reconciliation of data, accurate disclosure of financial position, generation of custom reports, easy access to non-fiscal information and quick provision of year-to-year balances. IFMIS also leads to reduction in wasteful expenses and irregular expenditure, streamlined procedures, execution of budgets according to rules, automated procedures and internal controls, enabled tracing of all stages of transaction processing, closer monitoring of bills and cash and friendly and convenient interaction with the public. Similarly, IFMIS has led to reduced jurisdictional problems, reduced cases of fraud, enhanced transparency, increased accountability, auditable financial statements, enhanced credibility and confidence of the ministry, enhanced security of information and improved efficiency of public expenditure. The study recommended that the Ministry of Finance should both appeal to and support the adoption of the system within the county government system. Public sector organizations such as the Ministry of East Africa, Commerce and Tourism should leverage on the efficiency and effectiveness gains of the system to consolidate stakeholder confidence through more awareness and publicity of the achievements. The government should integrate non-financial information into the system so that other functions within the organizations can also benefit from the advantages of IFMIS. In order to validate the findings of this study, a future study could use tools based on specific quantitative measures of improvement in financial performance realized with the introduction of IFMIS.","Free","Other report","Academic organisation or think-thank",null,"x",null,"x","x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x","","","","","","",1,"",1,"",""]
[2006,"Oxford Policy Management. (2006). An evaluation of DFID-Funded Technical Co-operation for Economic Management in Sub-Saharan Africa Synthesis report. London: Department for International Development.","https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/67827/ev667.pdf"," ","Free","Evaluation","National government organisation",null,null,"x",null,"x","x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,"x",null,"x",null,null,"x",null,null,null,null,null,"x","x",null,"x","x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",1,"",1,"",1,1,1,"",1,"",""]
[2006,"Peterson, S. B. (2006). Automating Public Financial Management in Developing Countries, J.F Kennedy School of Government, Harvard University.","http://papers.ssrn.com/abstract=902386http://papers.ssrn.com/sol3/Delivery.cfm?abstractid=902386","The principal recommendation to developing countries for automating their financial systems is to adopt off‐the‐shelf integrated financial information systems (IFMISs). The\nrecommendation to adopt an IFMIS goes beyond a strategy of automation. IFMISs are often viewed as the driver of financial reform in developing countries. Experience shows that these systems usually fail or under perform yet research to date has not adequately explained their poor performance. This paper presents two frameworks and a case study from Ethiopia which illustrates an approach to automating financial systems that has worked. The first framework distinguishes between business process innovation (reengineering) and process change. Process innovation is a comprehensive change of procedures and organization driven by information technology. Process change is an incremental strategy driven by procedural reform and supported by information technology. Process change is far less risky than process innovation and is a more appropriate approach because the financial systems in most developing countries are relatively sound and thus provide a basis for improvement. The conventional off‐the‐shelf IFMIS reform is principally process innovation which exceeds the capacity of most public bureaucracies in developing countries. The second framework concerns the three factors of risk to an automation project: scope, schedule and budget. The availability of concessionary aid to many developing countries means there is not a hard budget constraint to automation projects and there is little discipline with schedule and scope. The virtual absence of a financial and social cost‐benefit analysis of these large and questionable investments is a serious failing in the use of development assistance and loans. The custom IFMIS developed to support the Ethiopian reform is presented as an example of a successful low risk strategy of automation in a difficult environment. The case illustrates the two frameworks as the reform focused on process change\nand the automation component was delivered on budget, ahead of schedule and beyond specification. The Ethiopian case demonstrates several lessons about automation in developing countries: the virtue of process change, the role of automation to support not drive financial reform, the virtue of ‘optimal obscurity’ of automation projects given that high level commitment can not be assumed, and the value of an incremental development strategy of frequent operational upgrades of information systems","Free","Book or Book Chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","","","","","",1,"","","",""]
[2010,"Peterson, S. B. (2010). Reforming Public Financial Management in Africa. Harvard University.","http://dash.harvard.edu/handle/1/4669673","Successful public sector reform is rare in Africa. Over twelve years, Ethiopia transformed its public financial management (PFM) to international standards and now has the third best system in Africa that is managing the largest aid flows to the continent. This article presents a framework for understanding PFM reform based on the Ethiopian experience. Reforms succeed when they are aligned with the four drivers of public sector reform: COPS—context, ownership, purpose and strategy. Public financial management is a core function of the state and its sovereignty and it is not an appropriate arena for foreign aid intervention—governments must fully own it, which was a key to the success of Ethiopia’s reform. The purpose of PFM reform should be building stable and sustainable ‘plateaus’ of PFM that are appropriate to the local context and they should not be about risky and irrelevant ‘summits’ of international best practice. Plateaus not summits are needed in Africa. Finally, a strategy of reform has four processes: recognize, improve, change, and sustain. Ethiopia succeeded because it implemented a recognize-improve-sustain strategy to support the government policy of rapid decentralization. All too often, much of PFM reform in Africa is about the change task and climbing financial summits.","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,"x","x",null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x","",1,"","",1,1,"","",1,"",1]
[2011,"Peterson, S. B. (2011a). Plateaus not Summits: Reforming Public Financial Management in Africa. Public Administration and Development, 31(3), 205-213.","http://dx.doi.org/10.1002/pad.601","Successful public sector reform is rare in Africa. Over twelve years, Ethiopia transformed its public financial management (PFM) to international standards and now has the third best system in Africa that is managing the largest aid flows to the continent. This article presents a framework for understanding PFM reform based on the Ethiopian experience. Reforms succeed when they are aligned with the four drivers of public sector reform: COPS—context, ownership, purpose and strategy. Public financial management is a core function of the state and its sovereignty and it is not an appropriate arena for foreign aid intervention—governments must fully own it, which was a key to the success of Ethiopia’s reform. The purpose of PFM reform should be building stable and sustainable ‘plateaus’ of PFM that are appropriate to the local context and they should not be about risky and irrelevant ‘summits’ of international best practice. Plateaus not summits are needed in Africa. Finally, a strategy of reform has four processes: recognize, improve, change, and sustain. Ethiopia succeeded because it implemented a recognize-improve-sustain strategy to support the government policy of rapid decentralization. All too often, much of PFM reform in Africa is about the change task and climbing financial summits.","Controlled","Evaluation","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,"x","x",null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x","",1,"","",1,1,"","",1,"",1]
[2011,"Peterson, S. B. (2011b). Why it Worked: Critical Success Factors of a Financial Reform Project in Africa. Harvard University.","http://dash.harvard.edu/handle/1/4876869","Little is written about the critical success factors that make or break a project implementing a public financial management reform in Africa. Based on the twelve year experience of Harvardâ€™s DSA project which transformed Ethiopiaâ€™s financial management in the third best on the continent, this paper presents the key factors of the projects success: task, context, patrons, roles, staff and decisions. The task was focused from the start on the basics of financial control (budget and accounts and their budget classification, chart of accounts and financial calendar) and the development of an often forgotten end state in PFM reformâ€”the self-accounting unit. Three features of context supported the project: political (close ties between the US and Ethiopia government established during the civil war), task environment (a hard budget constraint) and, serendipity (a war that ensure one set of cooks in the kitchen and removed the inevitable critique by foreign aid agencies, and the government policy of second stage devolutionâ€”which made the focal point of district level decentralization). The third CSF, the projects patrons, stayed the course, met stated commitments and did not meddle. The project performed four roles (go-between in the vacuum of decentralization), decider (making the key decisions on pilots), first responder (providing PFM innovations not specified in the terms of reference) and perhaps most important, the furniture (an object that could be kicked and blamed). The project was able to assemble the array of essential staff: all rounders, managers, technicians, networkers and a closer. ","Free","Evaluation","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x","x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x","",1,1,"","",1,1,"",1,"",1]
[2008,"Prakash, T., & Cabezon, E. (2008). Public Financial Management and Fiscal Outcomes in sub-Saharan African Heavily-Indebted Poor Countries. World Bank.","https://www.imf.org/external/pubs/ft/wp/2008/wp08217.pdf","This paper examines, in a formal econometric framework, the linkages between public financial management and fiscal outcomes in sub-Saharan African countries. Similar analyses have been done for Latin America, Europe, and the United States, but none in the context of low-income countries. Using public financial management indicators, as measured in two recent assessments related to the Heavily-Indebted Poor Countries Initiative, this study shows that improving public financial management leads to better fiscal outcomes, as measured by the overall fiscal balance and external debt levels, after controlling for other characteristics that might alter fiscal outcomes. ","Free","Other report","Multilateral or inter-governmental organisation",null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","",1,"","","","","","","",""]
[2008,"Ramkumar, V. (2008a). Case Studies on Successful Civil Society Initiatives to Engage with the Audit and Legislative Oversight Process. In V. Ramkumar (Ed.), Performance-based Budgeting: A Review of Experience and Lessons. International Budget Partnership. (114-130)","http://internationalbudget.org/library/publications/guides/our-money-our-responsibility/our-money-our-responsibility-%E2%80%93-part-5/"," ","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,"x",null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,"x","x","x",null,null,null,null,"x","x",null,null,1,"","",1,"","","","",1,1,1]
[2008,"Ramkumar, V. (2008b). Case Studies on Successful Civil Society Initiatives to Monitor Budget Execution. In V. Ramkumar (Ed.), Our Money, Our Responsibility: A Citizens' Guide to Monitoring Government Expenditures. International Budget Partnership. (21-38). ","http://internationalbudget.org/wp-content/uploads/Our-Money-Our-Responsibility-A-Citizens-Guide-to-Monitoring-Government-Expenditures-English.pdf"," ","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,"x",null,"x","x","x","x",null,1,"","",1,"","","","","",1,1]
[2013,"Reed, Q. (2013) Maximising the efficiency and impact of Supreme Audit Institutions through engagement with other stakeholders. Vol. 2013(9). U4 Issue.","http://www.cmi.no/publications/publication/?4886=maximising-the-efficiency-and-impact-of-supreme","The effectiveness of Supreme Audit Institutions (SAIs) is not determined solely by resources and capacity levels. A range of other factors is of equal importance, including the accessibility and communication of audit reports and findings and interaction with other stakeholders including NGOs and the media. The state audit cycle is a complex, interconnected system, and good practices in one area may not yield expected impact if other components of the audit cycle do not function well. A review of SAIs in Croatia, Macedonia, Montenegro and Slovenia – with a particular focus on their role in overseeing the financing of political parties and political campaigns – shows that engagement with NGOs, parliaments and other stakeholders is essential to a well-functioning audit cycle. Recommendations are provided to ensure optimal engagement with such stakeholders at all stages of the audit cycle – ranging from the need for an open procedure for audit selection to engagement with external counterparts. The paper concludes with suggested actions for donors, including assistance to NGOs to monitor the implementation of SAI recommendations.","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"x",null,"x",null,null,"x",null,"x",null,null,null,null,"x","x",null,null,1,"","",1,"","","","",1,1,1]
[2014,"Roberts, D. (2014). Evidence of development impact from institutional change: a review of the evidence on open budgeting. World Bank.","http://www-wds.worldbank.org/servlet/WDSContentServer/WDSP/IB/2014/07/21/000158349_20140721160422/Rendered/PDF/WPS6968.pdf"," ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,null,null,null,null,"x",null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"x","x",null,null,"",1,"","","","","","","",1,1]
[2006,"Robinson, M. (2006a). Budget Analysis and Policy Advocacy: The Role of Non-Governmental Public Action, Institute of Development Studies, Brighton","https://www.ids.ac.uk/files/dmfile/Wp279.pdf","This paper examines the impact and significance of independent budget analysis and advocacy initiatives that are designed to improve budget transparency and the poverty focus of government expenditure priorities. It draws on case study research of six budget groups in Brazil, Croatia, India, Mexico, South Africa, and Uganda, which include non-governmental organisations, research institutions and social movements. The findings demonstrate that civil society budget initiatives contribute to improvements in the transparency of budgetary decisions and the budget process, increased budget awareness and literacy, and deeper engagement in the budget process on the part of legislators, the media and civil society organisations. While the structure of the budget process makes substantial changes in expenditure priorities difficult to achieve, budget groups directly contribute to positive impacts on budget allocations and improved implementation, thereby increasing the accountability of decision-makers.\nTracking of budgetary expenditures and impacts was also found to be effective in ensuring effective utilisation of education and health expenditures. Increased budget allocations and improved utilisation of public funds that benefit poor and disadvantaged groups can ensure greater equity in budget priorities and further social justice objectives. The activities of budget groups strengthen democracy by fostering accountability, enhancing transparency and deepening participation and voice.","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,"x",null,null,null,null,null,null,null,null,"",1,"",1,"","","","",1,1,1]
[2006,"Robinson, M. (2006b). The Political Economy of Governance Reforms in Uganda (PP. 1466-2043), Institute of Development Studies, Brighton","https://www.ids.ac.uk/files/dmfile/Dp386.pdf","This paper presents three cases of successful governance reforms in Uganda, highlighting the political and institutional factors that explain the different trajectories of implementation, as well as features they share in common. Despite variations in content and focus, the governance reforms examined here were designed to promote structural changes in state institutions and change the incentives that shape the behaviour of state actors.\n \n The three cases of governance reform - civil service reform, the creation of a semi-autonomous revenue authority and anti-corruption agencies - share a number of common features.\n \n First, they all followed a similar trajectory in their implementation, achieving a degree of initial success that was then gradually undermined. Second, the institutional features that appear to account for that initial success - strong political support to technocratic or bureaucratic elites with some degree of insulation from political and societal interests - also help explain why such reforms are susceptible to a process of unravelling. Third, the main explanation for the loss of reform momentum (or even reversal of gains made) lies in the imperative of preserving the institutional foundations of neo-patrimonial politics.\n \n All three governance reforms considered here achieved a degree of initial success: civil service reform succeeded in downsizing and rationalising the bureaucracy; the revenue authority achieved increased tax revenues; and anti-corruption efforts led to the creation of a series of institutions charged with responsibility for identifying and prosecuting those engaging in corrupt practices.\n \n However, in each case, the momentum of reform has not been sustained. The evidence presented here suggests that design flaws and the failure to anticipate political motivations have created opportunities for patrimonial behaviour that has in turn undermined the early success of Uganda's governance reforms. Failure to sustain the momentum of governance reforms may have an adverse impact on wider achievements in relation to economic recovery, poverty reduction and political stability, as the political prerogatives of regime maintenance prevail over pragmatic developmental goals.","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x","x",null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,"x","x",null,null,"","",1,"",1,1,"","",1,"",""]
[2005,"Rodgers, D. (2005). Unintentional Democratisation? The Argentinazo and the Politics of Participatory Budgeting in Buenos Aires, 2001-2004. Crisis States Research Centre, LSE, London","http://eprints.lse.ac.uk/13322/1/wp61.pdf"," ","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,null,"x",null,null,null,"",1,"","","","","","",1,"",1]
[2014,"Ronsholt, F. E. (2014). Review of Budget Support Evaluations. OECD.","http://www.oecd.org/derec/denmark/Review-of-Budget-Support-Evaluation.pdf"," ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,"x","x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"","","","","","","","",1,"",""]
[2005,"Santiso, C. (2006). Legislatures and Budget Oversight in Latin America: Strengthening Public Finance Accountability in Emerging Economies, OECD Journal on Budgeting, Vol 4(2), 47-76.","http://dx.doi.org/10.1787/budget-v4-art9-en","Reforming budgetary institutions for effective government is a critical task for emerging economies. Strengthening the role of parliament in the budget process is an integral part of the restoration of democracy throughout Latin America, which requires a re-equilibration of executive and legislative prerogatives in public policy. The role of legislatures in public budgeting and public finance management has nevertheless been largely overlooked in the first stage of economic reform. This is starting to change, as the contribution of legislatures to the budgetary process is currently being re-evaluated, both in developed and, more recently, in developing countries.1 It is increasingly being recognised that parliaments have a critical role to play to strengthen economic governance, improve transparency in public finances and ensure government accountability. Enhancing legislative scrutiny of the budget and oversight of its execution is increasingly considered as a means to strengthen government accountability and curb corruption (OECD, 2002; G8, 2003).2 The international financial institutions are particularly keen to promote greater transparency in public finance management and to improve governmental financial information systems in emerging economies","Controlled","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,"x","x",null,null,1,"","",1,"","","","",1,"",""]
[2005,"Santiso, C. (2006). Parliaments and Budgeting: Understanding the Politics of the Budget. London: United Kingdom Department for International Development (DFID) & John Hopkins School of Advanced International Studies","http://poseidon01.ssrn.com/delivery.php?ID=373087070022101005086101115121012018017088025072063003074022123092024107002113101002045016030042041027026010019080099115090025011093060055086094093102119124084049046056071099090083100079064067082012067088085103112009103031088077112083089067072013&EXT=pdf","Can parliaments make an effective contribution to the budget process while preserving fiscal discipline? Increasing budget transparency and anchoring fiscal responsibility are critical tasks for emerging economies seeking to enhance fiscal governance and curb corruption. Largely neglected in the first stage of economic reform, legislative budget institutions are being re-discovered as part of a second wave of reform in governmental financial administration, in particular as it pertains to their role in overseeing public finances and enforcing government accountability. Nevertheless, parliaments’ role in the governance of the budget is often subdued and dysfunctional, partly as a result of executive predominance, but also because of their own deficiencies. While they possess a wide range of formal budgetary powers, they often fail to exercise them effectively or responsibly, lacking the necessary institutional capacities and individual incentives. This article explores the contribution of parliaments to the budget process in presidential systems of government with highly centralized budgetary systems. It offers a political economy perspective on the budget process in Latin America to assess the constraints to and conditions for enhancing the role of parliaments in public budgeting. It underscores the risks of excessive executive discretion and potential benefits of increased external scrutiny and legislative oversight. It argues that a greater role for parliaments in the budget could improve transparency and accountability in public finances. Ultimately, the governance of the budget reflects a delicate balance between executive prerogatives and legislative oversight. The key challenge of legislative budgeting in Latin American is how to retain the advantages of strong executive authority required to ensure fiscal discipline while providing the institutional checks and balances that guarantee effective accountability.","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x","x",null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,"x","x",null,null,1,1,"",1,"","","","",1,"",1]
[2006,"Santiso, C. (2006). Banking on Accountability? Strengthening Budget Oversight and Public Sector Auditing in Emerging Economies. Public Budgeting and Finance, 26(2), 66-100.","http://dx.doi.org/10.1111/j.1540-5850.2006.00847.x","This study reviews a decade of support by the World Bank and the Inter-American Development Bank to parliaments and external audit agencies in Latin America.\nIt underscores recent developments in development ﬁnance reﬂecting a broader understanding of the determinants of ﬁscal credibility and ﬁnancial integrity. It reveals a learning curve in multilateral assistance to budget oversight institutions. It argues that there exists unexplored potential to improve the effectiveness of multilateral assistance to budget oversight institutions, including in the choice of strategies and instruments. More fundamentally, it underscores the need to tackle the underlying political economy of public ﬁnance accountability.","Free","Other report","Academic organisation or think-thank",null,"x",null,null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,"x","x","x",null,"x",null,null,null,null,null,null,null,null,null,null,null,1,"","",1,"","","","",1,"",""]
[2013,"Beschel, R. & Ahern, M. (2013). Public Financial Management Reform in the Middle East and North Africa: An Overview of Regional Experience, World Bank","http://site.ebrary.com/lib/bham/detail.action?docID=10558491"," ","Free","Book or Book Chapter","Multilateral or inter-governmental organisation",null,"x","x","x","x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,"x","x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x","x",null,"x","x","x","x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",1,1,"","","",1,"",1,"",""]
[2006,"Schneider, A., & Baquero, M. (2006). Get what you want, give what you can: embedded public finance in Porto Alegre, Brazil: Institute of Development Studies.","http://www2.ids.ac.uk/futurestate/pdfs/Wp266.pdf","The problem of public finance in Latin America is a structural contradiction. The historical pattern of insertion in the international economy creates a large number of poor who have very real material needs for public services, but they cannot individually or collectively contribute the funds to pay for them. Rich people hold wealth, but they are unwilling to contribute to public services that go to other groups while they turn to private schools, education and transportation. They are especially unwilling to hand over their wealth to governments perceived as corrupt, inefficient, and illegitimate. This raises a basic puzzle: how do governments provide for those in need while securing the compliance of those with wealth? In this context, the innovation of participatory budgeting is a striking example of embedded public finance in which taxes and expenditures are rooted in government legitimacy. Three elements comprise embedded public finance:\n-Democratic participation in which an increasing number of citizens participate in public decisions, and different groups, especially the poor, have been incorporated;\n-Progressive public spending in which investment in poor neighbourhoods has increased both in absolute terms and in relation to rich neighbourhoods;\n-Competent governance in which perceptions of corruption have decreased, and administrative structures riddled with clientelism and patronage have been reformed. These three elements rest atop a political coalition that joins middle sector and poor voters. Because these citizen groups have different needs, the state had to tailor the benefits it\nextended to the demands of each group. This strategy allowed the state to mobilise distinct contributions from each group, votes from the poor and tax compliance from those with wealth.","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x","x",null,null,null,null,null,null,null,null,"x",null,null,"x",null,"x",null,null,null,"x","x",null,null,"",1,1,"","","","","",1,1,1]
[2011,"Graham, A. (2011). Innovations in Public Expenditure Management: Country Cases from the Commonwealth. Chapter 3, 37-46, London: Commonwealth Secretariat.","https://www.ipac.ca/ecommerce/uploads/Innovation%20in%20Public%20Financial%20Management%20EBsecure.pdf"," ","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,"x","x",null,null,"",1,"",1,"","","","",1,"",1]
[2007,"Folscher, A. (2007) Country Case Study: Kenya in Shah, A. (Ed.), Budgeting and Budgetary Institutions (461-499). World Bank.","https://openknowledge.worldbank.org/bitstream/handle/10986/6667/399960PAPER0Bu10082136939301PUBLIC1.pdf?sequence=1","Reforming systems of public finance management in Kenya has long been a priority for the Kenyan government. Improvements in planning, budgeting and budget execution, and oversight were recognized to be fundamental in achieving key development objectives. The first reforms to make the budget an instrument of prioritized policy implementation were introduced as early as the 1970s. The latest wave of reforms commenced in the late 1990s and early 2000s as deteriorating budget outcomes exacted a toll on macroeconomic growth, fiscal management, and service delivery. The reforms drew on experience in the region and introduced various instruments of expenditure review, budget formulation, and execution control to improve Kenyan outcomes. This case study reviews earlier reforms but focuses its discussion on the current system of\nbudget management, including reforms. It highlights the challenges of reforming complex systems when human resource capacity is limited, accountability is insufficient, and the reforms do not address quickly the nuts and bolts of underlying budgeting systems.","Free","Book or Book Chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"",1,1,1,"","","","",1,"",""]
[2007,"Shall, A. (2007). Sub-Saharan Africa’s Experience with Participatory Budgeting. In Shah, A. (Ed.), Participatory Budgeting. World Bank. 191-222. ","http://siteresources.worldbank.org/PSGLP/Resources/ParticipatoryBudgeting.pdf"," ","Free","Book or Book Chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,"x",null,null,null,"x",null,null,1,1,"",1,"","","","",1,1,1]
[2012,"Srivastava, V., & Larizza, M. (2012). Working with the Grain for Reforming the Public Service: A Live Example from Sierra Leone","http://siteresources.worldbank.org/PUBLICSECTORANDGOVERNANCE/Resources/285741-1287520109339/Srivastava_Larizza_Working_With_the_Grain_IRAS2013.pdf","Development practitioners still lack a critical mass of empirical evidence that can help identify the set of interventions that are most likely to work, and inform the design and\nimplementation of feasible reforms. This article contributes to filling this gap by looking at the case of the ‘Sierra Leone Pay and Performance Project’, a World Bank-supported initiative to reform the civil service. It analyzes the functional problems characterizing the civil service and discusses what factors account for the observed dysfunctions. The central argument is that the current dysfunctions might be difficult to reverse as they define a sub-optimal equilibrium which serves political purposes (dysfunctions by design). However, politics is not all that matters. This equilibrium is further reinforced by systemic dysfunctions that may not be the consequence of any strategic design or the outcome of elite preferences (dysfunctions by default). This is where there is scope for change, even in the short run. Accordingly, the chances of successful civil service reforms are likely to be maximized if reform initiatives support modest and incremental changes that ‘work with the grain’ of existing incentives and are consistent with government preferences. The Sierra Leone Pay and Performance Project aims to do so by adopting a limited and targeted focus on pay reform, performance management and recruitment and staffing. In addition, the use of the results-based lending instrument is expected to help mitigate the current dysfunctions by aligning the incentives of the various players and, in this way, create the conditions for greater coordination across government agencies. Although the suggested approach is not without risks, recent dynamics suggest that the chances of success are greater today than in the past.","Free","Peer-reviewed journal article","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","",1,"","",1,"","",1,"",""]
[2006,"Stotsky, J. G. (2006) Gender Budgeting, IMF Working Paper. ","http://site.ebrary.com/lib/bham/detail.action?docID=10380874","Women are disadvantaged relative to men, accord ing to key economic, social, and political measures of equality, but in many areas, such  as education, differences are narrowing. The concept of externalities underlie s the arguments for including gender considerations in budget programs and policies. Other arguments have a weaker economic basis but may be more socially or politically compelling. The experi ence to date with “gender budgeting,” which entails looking at gender issues comprehensively within the budget, has been mixed. To become more useful, gender budgeting should be integr ated into budget processes in a way that generates tangible improvements in policy outc omes. The International Monetary Fund should encourage fiscal authorities to  take into account the external  benefits of reducing gender inequalities and to remove from fiscal legisl ation any arbitrary disc rimination against women. ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"",1,"","","","","","","","",""]
[2012,"Sukumar, M. (2012). Engendering Local Development Plans: Gender Budgeting Initiative by a Local Government Institution in Kerala, India. Universitas Forum 3(1).","http://www.universitasforum.org/index.php/ojs/article/view/77/310"," ","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,"",1,"","","","","","",1,"",""]
[2006,"Sulemane, J. (2006). Mozambique: Better Budget Machinery: First Focus of Reforms, OECD Journal on Budgeting, 6(2), 1-13.","http://dx.doi.org/10.1787/budget-v6-art8-en","Mozambique is undergoing a number of major reforms in the public sector including reform of the public finance management system. This article describes the environment before the budget reforms, highlighting the weaknesses in budget planning and preparation, budget implementation and the governance framework including the weak oversight role of Parliament. A legal framework was put in place as a first step. Underlying systemic problems were addressed to allow clearer linkages between budgets and service delivery. Then budget planning reforms were introduced. The article discusses the nature of the major technical reforms, considers the governance framework and provides an assessment of the effectiveness of the reforms.","Controlled","Peer-reviewed journal article","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,"x","x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,1,1,1,"","","","","",1,"",""]
[2008,"Sundet, G. (2008). Following the Money: Do Public Expenditure Tracking Surveys Matter? Chr. Michelsen Institute","http://www.cmi.no/publications/file/3195-following-the-money.pdf","Public Expenditure Tracking Surveys, or PETS, are recognised as an effective tool to improve accountability in public finance and service delivery. A Ugandan success with PETS is one of the most cited anti-corruption success stories. Expenditure tracking has also become a popular activity among civil society organisations engaged in accountability issues at the local level. This U4 Issue Paper takes a closer look at the experience of expenditure tracking and argues that its successes may have been overstated. It suggests that an uncritical acceptance of the effectiveness of expenditure tracking has hindered the development of a more nuanced approach that is better suited to the particular circumstances of each case. The paper proposes some principles of engagement on how to track expenditures more effectively.","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,"x",null,null,"x","x",null,null,"","","",1,"","","","","",1,1]
[2011,"Tamang, S., & Malena, C. (2011). The Political Economy of Social Accountability in Nepal, Program Accountability for Nepal","http://hdl.handle.net/10986/17661"," ","Free","Other report","National government organisation",null,null,"x",null,"x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,1,1,"",1,"","","","","",1,1]
[2008,"Tanzarn, N. (2008). Gender Impacts of Revenue Collection in Uganda, The Commonwealth","http://www.oecd-ilibrary.org/commonwealth/economics/gender-impacts-of-revenue-collection-in-uganda_9781848590212-en","Gender responsive budgeting is a key instrument to track how governments are investing in advancing gender equality and equity. While most studies of gender responsive budgeting work so far have examined the expenditure side of the budget, the revenue side is equally important. In this Economic Paper, Nite Tanzarn looks at the revenue and tax system in Uganda, a country that has moved from analysis to action in gender responsive budgeting. This case study will show policymakers in ministries of finance worldwide how government revenue collection practices affect men and women differently, and how to build an awareness of gender into financial policy.","Controlled","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,"",1,1,"","","","","",1,"",""]
[2012,"Tavakoli, H. (2012). Public Financial Management Reforms in Fragile States: The Case of Sierra Leone. Overseas Development Institute","http://www.odi.org/sites/odi.org.uk/files/odi-assets/publications-opinion-files/7855.pdf"," ","Free","Evaluation","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,"x","",1,1,"",1,1,"","",1,"",""]
[2014,"Tavakoli, H., Cessay, I., & Cole, W. (2014). Success when stars align: Public financial management reforms in Sierra Leone, 2014(081), UNU-WIDER","http://www.wider.unu.edu/publications/working-papers/2014/en_GB/wp2014-081/","Since the end of the civil war, the Government of Sierra Leone has made substantial progress in strengthening public financial management. Improvements have been achieved across all aspects of the budget cycle and are particularly notable with regard to budget execution functions. The main factors that appear to have contributed to these improvements include a strong starting position at the beginning of the ceasefire; political appetite for public financial management reforms; a cadre of motivated and professional local technical advisors; and considerable international support co-ordinated through budget support operations.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,"x","x","x",null,null,null,null,null,"x","x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,1,1,"","","","",1,"",1,1,""]
[2012,"Tavakoli, H. & Shkumbin., S. (2012). Public Financial Management Reforms in fragile states: the case of Kosovo. Overseas Development Institute","http://www.odi.org/sites/odi.org.uk/files/odi-assets/publications-opinion-files/7854.pdf"," ","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x","x","x",null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,"x","x","x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,null,"x","x","x","x",null,null,null,null,null,"x","x",null,null,null,null,null,null,null,"x",null,"x",null,null,"x",null,"x","",1,1,1,1,"",1,"",1,"",""]
[2009,"Budlender, D. (2009) Ten Country Overview Report: Integrating gender responsive budgeting into the aid effectiveness agenda reports. New York, UNIFEM","http://www.gender-budgets.org/index.php?option=com_joomdoc&view=documents&path=suggested-readings/integrating-gender-responsive-budgeting-into-the-aid-effectiveness-agenda-reports&Itemid=587"," ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,"",1,"","","","","","",1,"",""]
[2014,"Venter, H. (2014). Case Study Mauritius: Successful Implementation of Innovative Public Revenue Management Solutions. 2014 1st-Africa Conference Proceedings",null,"This case study showcases the innovative use of ICT within Mauritius. It is shown how the implementation of commercial-off-the-shelf application software has enabled Mauritian Government organisations to adopt global best practice. The paper focusses on revenue management, with particular reference to Mauritius Revenue Authority (MRA) and Central Electricity Board (CEB), and how the achievements at these two organisations could be used as a template for other revenue collecting agencies within Mauritius. As Mauritius has built-up considerable skills and expertise in the domain public revenue collection and disbursement, potential ways of applying the existing competence and of replicating the established solutions to assist other departments will be discussed. The paper further shows how - based on the solid platform created within Mauritius - new innovative technologies, such as Big Data, Cloud Computing or mobile applications can easily be deployed.","Controlled","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(COUNTA(Y181:AF181),1,\"\")","v":""},{"$f":"IF(COUNTA(AG181:AQ181),1,\"\")","v":""},{"$f":"IF(COUNTA(AR181:AZ181),1,\"\")","v":1},{"$f":"IF(COUNTA(BA181:BG181),1,\"\")","v":""},{"$f":"IF(COUNTA(BH181:BI181),1,\"\")","v":""},{"$f":"IF(COUNTA(BJ181:BO181),1,\"\")","v":""},{"$f":"IF(COUNTA(BP181:BT181),1,\"\")","v":1},{"$f":"IF(COUNTA(BU181:BU181),1,\"\")","v":""},"","",""]
[2014,"Verhoeven, M., Fritz, V. & Sweet, S. (2014). Strengthening public financial management: exploring drivers and effects (No. 7084, Policy Research Working Paper Series), World Bank","http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2014/11/04/000158349_20141104092115/Rendered/PDF/WPS7084.pdf","This paper explores two relationships, first between country characteristics and the quality of public financial management (‘drivers’), and second between the quality of public financial management systems and expected outcomes (‘effects’). On the influence of country characteristics, the paper investigates economic factors (income level, growth, and resource dependency), population size, levels and sources of revenue, and three macro-political characteristics—political stability, regime type, and the presence of programmatic parties. These characteristics jointly explain about 40 percent of the variation in the quality of public financial management across countries. Furthermore, first difference analysis suggests that countries with lower initial public financial management quality improve at a higher rate over time. This implies that structural factors set the scene for the likelihood of better or worse performance, but also that there is substantial variation among countries sharing certain characteristics and reform opportunities\nexist even in unfavorable environments. Methodologically, a key limitation is that the direction of causality cannot be fully addressed with the types of data available. On the effects of the performance of public financial management, the paper finds evidence that stronger performance results in better budget credibility, but not in lower deficits. Furthermore, there is no clear evidence regarding operational efficiency. The observed disconnect could be caused by missing complementary state capacities, measurement problems, or other issues, which need to be explored further. Overall, the findings are consistent with the assumption that stakeholder incentives and constellations matter and that reform approaches combining good technical calibration and political economy considerations are likely to influence success in strengthening public financial management. ","Free","Other report","Multilateral or inter-governmental organisation",null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"",1,"","","","","","",{"$f":"IF(COUNTA(BY182:CJ182),1,\"\")","v":""},{"$f":"IF(COUNTA(CK182:CM182),1,\"\")","v":""},{"$f":"IF(COUNTA(AM182,AO182,AP182,BD182),1,\"\")","v":""}]
[2005,"Vickland, S., & Nieuwenhuijs, I. (2005). Critical success factors for modernising public financial management information systems in Bosnia and Herzegovina. Public Administration and Development, 25(2), 95-103.","http://dx.doi.org/10.1002/pad.354","This article identifies a number of critical factors that have contributed to the successful implementation of a public financial management information system in the Republic of Bosnia and Herzegovina (BiH). The information system, funded by USAID and implemented by Emerging Markets Group from 1999 to 2004, has revolutionised accounting practices and has contributed to a more transparent and effective public sector. This article describes the project's context and purpose, its main features, challenges and obstacles. It continues by outlining the critical success factors that have contributed to the success of the project in a challenging environment. The project was implemented in a rather unique environment since it was initiated not long after the end of the civil war and the creation of the Republic of BiH. The Republic of BiH inherited the former socialist Yugoslavian payment systems. There were no adequate public financial management systems in place, and the project team could essentially start from scratch. The project team designed and implemented an accrual accounting system, and unlike the situation in many countries, relieved the government from having to transform their financial management system from cash-based accounting to accrual accounting.","Controlled","Peer-reviewed journal article","Non-governmental organisation",null,"x",null,null,"x","x",null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x","x",null,null,null,null,"x",null,null,"x",null,"x",null,null,"x",null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,"x","","","",1,1,1,1,"",1,"",""]
[2010,"von Haldenwang, C. (2010). Taxation, Fiscal Decentralisation and Legitimacy: The Role of Semi-Autonomous Tax Agencies in Peru. Development Policy Review., 28(6), 643-667.","http://dx.doi.org/10.1111/j.1467-7679.2010.00503.x","This article analyses the Servicios de Administración Tributaria (SAT) which currently operate in nine Peruvian cities, to show that semi‐autonomous tax agencies can play a significant role in strengthening the effectiveness, efficiency and legitimacy of decentralised tax systems. Its findings indicate that the SAT collect local taxes and non‐tax revenues more effectively than conventional tax administrations, and that, although the SAT model does not generate strong incentives for the promotion of efficiency, efficiency may become more important once the SAT are consolidated. Finally, there are hints that the Peruvian SAT contribute to the legitimacy of the tax system thanks to higher levels of transparency and client orientation.","Controlled","Peer-reviewed journal article","Academic organisation or think-thank",null,null,"x","x","x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,"x",null,null,null,"x",null,null,null,"","",1,"","","","","",1,"",""]
[2014,"von Haldenwang, C., Von Schiller, A., & Garcia, M. (2014). Tax Collection in Developing Countries - New Evidence on Semi-Autonomous Revenue Agencies (SARAs). Journal of Development Studies, 50(4), 541-555.","http://dx.doi.org/10.1080/00220388.2013.875534","Over the last two decades, semi-autonomous revenue agencies (SARAs) have become a key element of public administration reform. They are supposed to improve revenue mobilisation and stabilise state–taxpayer relations. But do SARAs really outperform conventional tax administrations? This article argues that they do. Presenting the results of a panel analysis of local tax collection in Peru between 1998 and 2011, it shows that municipalities with SARAs collect more revenue than those with conventional tax administrations. The results also indicate that local revenue is more stable in municipalities with SARAs, which is good for budget policy and planning. ","Controlled","Peer-reviewed journal article","Academic organisation or think-thank",null,null,"x","x","x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"x",null,null,null,null,"x",null,null,null,null,"x",null,null,null,"x",null,null,null,"","",1,"","","","","",1,"",""]
[2007,"Webber, D. (2007). Good Budgeting, Better Justice: Modern Budget Practices for the Judicial Sector, Law and Development Working Paper Series No. 3,  World Bank","http://documents.worldbank.org/curated/en/2007/01/7534734/good-budgeting-better-justice-modern-budget-practices-judicial-sector","For many countries, determining annual budgets for the justice sector is a frustrating and contentious process. The requirements of the executive branch of government—especially for fiscal restraint and accountability in financial management—are often perceived as infringing on the principles of the judicial branch (“fairness” and “independence” in the administration of justice). The problem is not simply insufficient funds, but a mutual perception that neither branch properly understands, or respects, the other’s mandate and goals. This study provides information and practical guidance for government officials, judicial staff, project managers and financial and legal advisers working on judicial reform projects in transition and developing countries. It focuses on some of the good practices developed in recent years in the United Kingdom, France and New Zealand in preparing and implementing justice sector budgets, especially in relation to management of the courts. In summarizing the lessons from these approaches, the author suggests how they might be adapted and applied to less advanced countries embarking on judicial reform programs. The author concludes by looking at how budgeting in the justice sector may be further improved through the application of some relatively sophisticated financial management techniques that link growth in expenditure demands in the justice sector, particularly caseloads in the courts, to the budget planning process. ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",1,"","","","","","",1,"",""]
[2007,"Wehner, J. (2007). Strengthening legislative financial scrutiny in developing countries. London School of Economics and Political Science.","http://www.europarl.europa.eu/pdf/oppd/Page_8/Wehner-Legislative-Financial-Scrutiny-DevelopingCountries-16052007-EN-PS.pdf"," ","Free","Other report","National government organisation",null,"x","x",null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,"x","x",null,null,1,"","",1,"","","","",1,"",""]
[2008,"Wescott, C. G. (2008). World Bank Support for Public Financial Management: Conceptual Roots and Evidence of Impact, World Bank","http://dx.doi.org/10.2139/ssrn.1169783","The advice provided by the Bank on improving public financial management (PFM) is influenced by debates on theory and practice in developed and developing countries. This paper touches on some of the highlights of these debates, drawing from indicative literature mainly since 1990 from scholars and practitioners. The second part of the paper discusses examples of Bank support for reform of budget planning and execution, in particular financial management information systems (FMIS), medium-term expenditure frameworks (MTEF), procurement, auditing, monitoring and evaluation, and the strengthening of key\nbudgetary accountability institutions, like public accounts committees of the legislature and supreme audit institutions. ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x","x",null,"x",null,null,null,null,null,null,"x","x",null,null,null,null,null,null,"x",null,"x",null,"x",null,null,null,"",1,1,"","","",1,"",1,"",""]
[2008,"Wilhelm, V. A., & Krause, P. (2008). Minding the Gaps: Integrating Poverty Reduction Strategies and Budgets for Domestic Accountability. World Bank.","http://site.ebrary.com/lib/bham/detail.action?docID=10197132"," ","Controlled","Book or Book Chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,"",1,1,"","","","","",1,"",""]
[2006,"Williamson, T. (2006). General Budget Support and Public Financial Management Reform: Emerging Lessons from Tanzania and Uganda. In Koeberle, S.,Stavreski, z., & Walliser, J. (Ed.), Budget Support as More Effective Aid? Recent Experiences and Emerging Lessons 121-136. World Bank","https://openknowledge.worldbank.org/bitstream/handle/10986/6958/359670Budget0Support01PUBLIC1.pdf?sequence=1"," ","Free","Book or Book Chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,"",1,"","","","","","",1,"",1]
[2008,"World Bank (2008). Public Sector Reform: What Works and Why? Independent Evaluation Group. World Bank","http://siteresources.worldbank.org/EXTPUBSECREF/Resources/psr_eval.pdf"," ","Free","Evaluation","Multilateral or inter-governmental organisation",null,"x","x","x","x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x","x","x","x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,"",1,1,"","","",1,"",1,"",""]
[2013,"World Bank. (2013). Beyond the Annual Budget: Global Experience with Medium-Term Expenditure Frameworks. World Bank","https://openknowledge.worldbank.org/handle/10986/11971"," ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x","x","x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x","x",null,"x",null,null,null,"",1,"","","","","","",1,"",""]
[2013,"World Bank. (2013). Global Stock-Take of Social Accountability Initiatives for Budget Transparency and Monitoring: Key Challenges and Lessons Learned. World Bank.","https://openknowledge.worldbank.org/handle/10986/16661","Budgets are key documents that lay out a government's economic priorities in terms of policies and programs. Budget transparency refers to the extent and ease with which citizens can access information about and provide feedback on government revenues, allocations, and expenditures. Budget monitoring entails using such information to analyze, critique, and track government finances in order to provide this feedback. Budget transparency is a prerequisite for public participation and accountability, which are instrumental for a democratic and legitimate budget process. Both budget transparency and monitoring efforts also help remove institutional bottlenecks that result in delayed budget allocations, thereby jeopardizing the delivery of vital services to people. Even though they have a far-reaching impact on the\nlives of people, opening up budgets beyond the exclusive domain of policy makers and administrators is a relatively recent phenomenon that has gained momentum in the last two decades. The stock taking exercise illustrates the range of mechanisms involved in Budget Transparency and Monitoring (BT&M) in different contexts and demonstrates significant promise of influencing governance processes and\noutcomes. Finally, there is a dearth of literature on initiatives that have not achieved their goals, which would allow lessons to be drawn from these failures. There are incentives to document successes rather than failures, but there is value in documenting failures because this allows for a better understanding of the challenges and opportunities that may be useful to consider when designing future BT&M interventions.","Free","Other report","Multilateral or inter-governmental organisation",null,"x","x","x","x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,"x",null,null,"x","x",null,null,"",1,"","","","","","","",1,1]
[2014,"World Bank. (2014). Implementation of Treasury Single Account and Strengthening of Cash Management in Vietnam. World Bank","https://openknowledge.worldbank.org/handle/10986/20692","Vietnam has made progress to improve oversight and control over cash balances for the state budget. The current arrangement however falls short of a treasury single account (TSA), which has led to inefficiencies in the management of cash balances and higher than necessary borrowing costs. In response to this, the Government of Vietnam has embarked on reforms to adopt a TSA and strengthen overall cash management. This policy note provides a review of progress in implementing a TSA system in Vietnam, the remaining challenges and obstacles, and how to overcome these for further TSA and cash management reforms. It is the product of ongoing discussions between the World Bank and the Ministry of Finance. Part A gives background and motivation; part B provides an overview of the state treasury system in Vietnam; part C reviews the progress in establishing a TSA, including against benchmarks of international good practice, and makes recommendations for priority next steps; and part D concludes with a review of cash management functions.","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,"x","","",1,"","","","","",1,"",""]
[2005,"Wynne, A. (2005). Public Financial Management Reforms in Developing Countries: Lessons of Experience from Ghana, Tanzania and Uganda, African Capacity Building Foundation.","http://elibrary.acbfpact.org/acbf/collect/acbf/index/assoc/HASH0127.dir/doc.pdf","The Medium Term Expenditure Framework (MTEF) and Integrated Financial Management Information Systems (IFMIS) are two major public expenditure management reforms that have been adopted in many developing countries in recent years. A review of the publicly available literature on the implementation of these reforms in three African countries considers the history of their introduction and their relative success. On the basis of this review, consideration is given to the risks involved with adopting such large scale reforms; the extent to which the international financial institutions and consultants were wise to recommend such widespread adoption of large scale reforms; and whether public sector financial officers in developing countries were wise to accept these prescriptions quite so uncritically in preference to paying more attention to tried and tested financial controls and getting the basics right. However, additional research is needed to ascertain whether the introduction of an MTEF or IFMIS can successfully ensure the effective use of public sector resources whilst maintaining the principles of universality, equity and accountability. ","Free","Other report","Non-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x","x",null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x","x",null,null,null,null,null,"",1,"","","","",1,"",1,"",""]
[2014,"Zovighian, D. (2014). Budget and Procurement Monitoring in Nigeria: A Civil Society Perspective. World Bank.","https://openknowledge.worldbank.org/bitstream/handle/10986/21116/927260WP0budge00Box385377B00PUBLIC0.pdf?sequence=1"," ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,"x",null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,"x","x",null,null,1,"","","","","","",1,1,1,""]
[2007,"de Renzio, P. & Krafchik, W. (2007) Lessons from the filed: The Impact of Civil Society Budget Analysis and Advocacy in Six Countries: Practitioners Guide, International Budget Project.","http://www.internationalbudget.org/wp-content/uploads/Lessons-from-the-Field-The-Impact-of-Civil-Society-Budget-Analysis-and-Advocacy-in-Six-Countries.pdf"," ","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,"x",null,null,"x",null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,"x",null,null,"x","x","x",null,"",1,"",1,"","","","","",1,1]
[2013,"Oropeza, J. Advancing Gender Equality Through The Budget: Latin American Experiences with Gender-Responsive Budgeting.","http://r4d.dfid.gov.uk/pdf/outputs/ELLA/130928_GOV_GenEquPol_BRIEF3.pdf","Gender inequality is particularly prevalent in developing regions where it prevents millions of women from exercising the basic human rights they are entitled to. In recent years, governments around the world have begun implementing gender-responsive budgeting (GRB) in an attempt to reduce gender gaps. In the Latin America region, legal and administrative reforms have paved the way for the development of innovative GRB tools and participatory mechanisms that are helping to ensure that women’s priorities and needs are incorporated into national and local budgets. Civil society has played a key role in this entire process by providing technical expertise, lobbying governments and monitoring GRB outcomes. This Brief begins by presenting an overview of gender inequality and the evolution of GRB in Latin America, before analysing four key features of the Latin American approach to GRB. Given the current lack of evidence on GRB impacts, this Brief outlines some initial outcomes in order to draw lessons for other regions, while also identifying the contextual elements that have helped to drive forward GRB across Latin America.","Free","Other report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,"x",null,null,"x",null,null,null,1,1,"","",1,"","","",1,1,1]
[2012,"McNulty, S. “Participatory Governance?” Gender and Participation in Peru’s Local Institutions, American Political Science Association.","http://r4d.dfid.gov.uk/pdf/outputs/ELLA/Participatory-Governance-Gender-and-Participation-in-Perus-Local-Institutions-SSRN-id2141404.pdf"," ","Free","Workshop or conference report","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,"x","x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,"x",null,null,null,null,null,null,1,1,"","","","","","",1,"",1]
[2009,"UNIFEM Chapter 3: 'Services’, in 'Who Answers to Women? Gender and Accountability, Progress of the World’s Women 2008/2009', UNIFEM.","http://reliefweb.int/sites/reliefweb.int/files/resources/1191903A55C07C2E852574C9005DC1CF-UNIFEM-Gender-Accountability.pdf"," ","Free","Other report","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,"x",null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x",null,"x","x",null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,"x",null,null,"x","x","x",null,1,1,"",1,"","","",1,1,1,1]
[2014,"Kasymova, J & Schachter, L (2014) 'Bringing Participatory Tools to a Different Level - A Cast Study of Local Participatory Practices in Kyrgyzstan', Public Performance & Managementt Review, 37(3), 441-464.","http://dx.doi.org/ 10.2753/PMR1530-9576370305\n","Engaging citizens in decision-making has become an important function of governments around the world. Local administrators facing budget constraints are interested in citizen feedback on a growing number of issues related to government performance. Based primarily on American evidence, the public administration literature notes that citizen-engagement tools have advantages and disadvantages. Some theorists suggest that combining participatory tools can maximize their effects. This article extends the analysis by a consideration of how local governments in Kyrgyzstan, a transitional democracy, implemented participatory tools. It finds that merging such tools as citizen report cards and budget hearings led to improved participation outcomes, including changes in government service delivery. The study has important implications for developing effective participatory techniques.","Controlled","Peer-reviewed journal article","Academic organisation or think-thank",null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,"x",null,null,null,null,"x","x",null,"x",null,"",1,"","","","","","",1,1,1]
[2006,"Baiocchi, G., Chaudhuri, S. & Kunrath Silva M. (2006) 'Evaluating Empowerment: Participatory Budgeting in Brazilian Municipalities,' in R. Alsop, M. Frost Bertelsen and J. Holland (eds), Empowerment in Practice: From Analysis to Implementation. World Bank.","http://siteresources.worldbank.org/INTRANETSOCIALDEVELOPMENT/Resources/ParticipatoryBudgeting.pdf"," ","Free","Book or Book Chapter","Multilateral or inter-governmental organisation",null,null,"x",null,"x",null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,null,null,null,null,null,"x",null,"x","x",null,null,null,null,"x","x","x",null,null,"",1,"",1,"","","","",1,1,1]
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[null,"South East Asia",{"$f":"Database!R3","v":19}]
[null,"South Asia",{"$f":"Database!S3","v":21}]
[null,"North Asia",{"$f":"Database!T3","v":4}]
[null,"South America",{"$f":"Database!U3","v":24}]
[null,"Central America and the Caribbean",{"$f":"Database!V3","v":7}]
[null,"Pacific",{"$f":"Database!W3","v":4}]
[null,"Central and Eastern Europe",{"$f":"Database!X$3","v":11}]
[]
["Interventions"]
[null,"Revenue laws",{"$f":"Database!Y$3","v":5}]
[null,"Declarations of interests laws",{"$f":"Database!Z$3","v":8}]
[null,"Transparency laws",{"$f":"Database!AA$3","v":8}]
[null,"Fiscal rules",{"$f":"Database!AB$3","v":13}]
[null,"Procurement laws",{"$f":"Database!AC$3","v":15}]
[null,"Legal mandate of audit bodies",{"$f":"Database!AD$3","v":7}]
[null,"Public accounts committee rules",{"$f":"Database!AE$3","v":5}]
[null,"Financial regulations",{"$f":"Database!AF$3","v":9}]
[null,"MTEFs and related medium-term systems",{"$f":"Database!AG$3","v":39}]
[null,"Budgetary forecasting systems",{"$f":"Database!AH$3","v":6}]
[null,"Budget timetable",{"$f":"Database!AI$3","v":12}]
[null,"Sector budgeting",{"$f":"Database!AJ$3","v":1}]
[null,"Performance budgeting",{"$f":"Database!AK$3","v":10}]
[null,"Accrual budgeting",{"$f":"Database!AL$3","v":0}]
[null,"Participatory budgeting",{"$f":"Database!AM$3","v":44}]
[null,"Gender-sensitive budgeting",{"$f":"Database!AN$3","v":26}]
[null,"Devolved budgeting",{"$f":"Database!AO$3","v":16}]
[null,"Systems for consultation",{"$f":"Database!AP$3","v":26}]
[null,"Systems for resolving conflict in budget allocations",{"$f":"Database!AQ$3","v":0}]
[null,"Revenue management",{"$f":"Database!AR$3","v":27}]
[null,"Treasury and cash management",{"$f":"Database!AS$3","v":18}]
[null,"Payroll management",{"$f":"Database!AT$3","v":8}]
[null,"Procurement",{"$f":"Database!AU$3","v":12}]
[null,"Risk management",{"$f":"Database!AV$3","v":2}]
[null,"Debt management",{"$f":"Database!AW$3","v":7}]
[null,"Asset management",{"$f":"Database!AX$3","v":0}]
[null,"Bookkeeping",{"$f":"Database!AY$3","v":4}]
[null,"Financial monitoring and reporting",{"$f":"Database!AZ$3","v":14}]
[null,"Annual reporting",{"$f":"Database!BA$3","v":2}]
[null,"Accrual accounting",{"$f":"Database!BB$3","v":1}]
[null,"Financial audit",{"$f":"Database!BC$3","v":16}]
[null,"Community involvement in monitoring spending",{"$f":"Database!BD$3","v":28}]
[null,"VFM/performance audit",{"$f":"Database!BE$3","v":1}]
[null,"Legislative scrutiny of accounts",{"$f":"Database!BF$3","v":11}]
[null,"Legislative review of VFM audit reports",{"$f":"Database!BG$3","v":0}]
[null,"Restructuring of government departments",{"$f":"Database!BH$3","v":14}]
[null,"Cultural change",{"$f":"Database!BI$3","v":1}]
[null,"Recruitment and selection",{"$f":"Database!BJ$3","v":4}]
[null,"Professionalization",{"$f":"Database!BK$3","v":8}]
[null,"Promotion and rotation",{"$f":"Database!BL$3","v":0}]
[null,"Training",{"$f":"Database!BM$3","v":14}]
[null,"Remuneration",{"$f":"Database!BN$3","v":5}]
[null,"Discipline",{"$f":"Database!BO$3","v":1}]
[null,"IFMIS",{"$f":"Database!BP$3","v":32}]
[null,"Tax database",{"$f":"Database!BQ$3","v":0}]
[null,"Fiscal analysis",{"$f":"Database!BR$3","v":2}]
[null,"Other software",{"$f":"Database!BS$3","v":9}]
[null,"Hardware",{"$f":"Database!BT$3","v":2}]
[null,"Grants to civil society bodies",{"$f":"Database!BU$3","v":2}]
[]
["When in the financial management cycle? "]
[null,"Planning and budgeting",{"$f":"Database!BV$3","v":85}]
[null,"Implementation and control",{"$f":"Database!BW$3","v":30}]
[null,"Audit and review",{"$f":"Database!BX$3","v":31}]
[]
["Where, institutionally?"]
[null,"Ministry of Finance",{"$f":"Database!BY$3","v":74}]
[null,"Ministry of Planning ",{"$f":"Database!BZ$3","v":11}]
[null,"Other Central Coordinating Agencies",{"$f":"Database!CA$3","v":1}]
[null,"Spending Ministries",{"$f":"Database!CB$3","v":2}]
[null,"Other Spending  Agencies",{"$f":"Database!CC$3","v":3}]
[null,"Revenue Agencies",{"$f":"Database!CD$3","v":20}]
[null,"Internal Audit Bodies",{"$f":"Database!CE$3","v":9}]
[null,"External Audit Bodies",{"$f":"Database!CF$3","v":22}]
[null,"Parliament generally",{"$f":"Database!CG$3","v":11}]
[null,"Parliament - Public Accounts Committees and Equivalents",{"$f":"Database!CH$3","v":9}]
[null,"Sub-national government",{"$f":"Database!CI$3","v":54}]
[null,"International bodies",{"$f":"Database!CJ$3","v":3}]
[null,"Civil Society Organisations",{"$f":"Database!CK$3","v":38}]
[null,"Community",{"$f":"Database!CL$3","v":41}]
[null,"Media",{"$f":"Database!CM$3","v":7}]
[]
["Outcomes"]
[null,"Sufficient and timely funding for policy implementation",{"$f":"Database!CN$3","v":23}]
[null,"Resource allocation better reflects policy",{"$f":"Database!CO$3","v":52}]
[null,"Planned and timely funding releases and budget processes",{"$f":"Database!CP$3","v":20}]
[null,"More efficient / cost-effective service delivery",{"$f":"Database!CQ$3","v":32}]
[null,"Improved transparency",{"$f":"Database!CR$3","v":75}]
[null,"Improved accountability through effective scrutiny of public expenditure",{"$f":"Database!CS$3","v":60}]
[null,"Improved citizen-state contract",{"$f":"Database!CT$3","v":17}]
[null,"Improved working infrastructure that can raise efficiency of the PFM system",{"$f":"Database!CU$3","v":40}]
[]
["Dimension 1: What Sort of Intervention?"]
[null,"Legislation, regulations, codes of practice, etc. ",{"$f":"Database!CV$3","v":54}]
[null,"Budgeting and planning systems",{"$f":"Database!CW$3","v":117}]
[null,"Financial implementation and control systems",{"$f":"Database!CX$3","v":56}]
[null,"Audit and review systems",{"$f":"Database!CY$3","v":46}]
[null,"Org restructuring & org devel",{"$f":"Database!CZ$3","v":14}]
[null,"Capacity building of people and HRM",{"$f":"Database!DA$3","v":22}]
[null,"IT, systems and hardware",{"$f":"Database!DB$3","v":39}]
[null,"Grants to CSOs",{"$f":"Database!DC$3","v":2}]
[]
[{"$f":"Database!DD1","v":"Dimension 3: Where, Institutionally?"}]
[null,"Who is being reformed?",{"$f":"Database!DD3","v":143}]
[null,"Who is supporting the reform?",{"$f":"Database!DE3","v":56}]
[]
[{"$f":"Database!DF1","v":"Participatory interventions"}]
[null,"Participatory interventions",{"$f":"Database!DF3","v":69}]

{"sheet":"Evidence gap map","index":2,"n_rows":69,"n_cols":9,"rows_kept":69,"cut":false,"hidden":false,"merged":[[5,1,5,8],[59,1,59,8],[5,0,6,0],[59,0,60,0]]}
[{"$f":"Database!A1","v":"Public Financial Management Evidence Mapping Database"}]
[]
["This table shows the number of studies included within this database that addressed each combination of intervention type and outcome. "]
["Green cells show where the review found a significant number of studies.  Red cells highlight evidence gaps."]
[]
["Intervention types",{"$f":"Database!CN1","v":"Outcomes"}]
[null,"Sufficient and timely funding for policy implementation","Resource allocation better reflects policy","Planned and timely funding releases and budget processes","More efficient / cost-effective service delivery","Improved Transparency","Improved accountability through effective scrutiny of public expenditure","Improved citizen-state contract","Improved working infrastructure that can raise efficiency of the PFM system"]
["Revenue laws",{"$f":"COUNTIFS(Database!$Y$6:$Y$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$Y$6:$Y$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$Y$6:$Y$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$Y$6:$Y$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$Y$6:$Y$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$Y$6:$Y$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$Y$6:$Y$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$Y$6:$Y$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":3}]
["Declarations of interests laws",{"$f":"COUNTIFS(Database!$Z$6:$Z$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$Z$6:$Z$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$Z$6:$Z$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$Z$6:$Z$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$Z$6:$Z$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":5},{"$f":"COUNTIFS(Database!$Z$6:$Z$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":8},{"$f":"COUNTIFS(Database!$Z$6:$Z$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$Z$6:$Z$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":0}]
["Transparency laws",{"$f":"COUNTIFS(Database!$AA$6:$AA$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$AA$6:$AA$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$AA$6:$AA$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$AA$6:$AA$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$AA$6:$AA$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":7},{"$f":"COUNTIFS(Database!$AA$6:$AA$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":7},{"$f":"COUNTIFS(Database!$AA$6:$AA$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$AA$6:$AA$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":2}]
["Fiscal rules",{"$f":"COUNTIFS(Database!$AB$6:$AB$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$AB$6:$AB$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":8},{"$f":"COUNTIFS(Database!$AB$6:$AB$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$AB$6:$AB$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$AB$6:$AB$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":5},{"$f":"COUNTIFS(Database!$AB$6:$AB$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$AB$6:$AB$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$AB$6:$AB$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":3}]
["Procurement laws",{"$f":"COUNTIFS(Database!$AC$6:$AC$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$AC$6:$AC$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AC$6:$AC$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$AC$6:$AC$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$AC$6:$AC$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":6},{"$f":"COUNTIFS(Database!$AC$6:$AC$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":4},{"$f":"COUNTIFS(Database!$AC$6:$AC$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AC$6:$AC$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":4}]
["Legal mandate of audit bodies",{"$f":"COUNTIFS(Database!$AD$6:$AD$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AD$6:$AD$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AD$6:$AD$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AD$6:$AD$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$AD$6:$AD$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$AD$6:$AD$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":4},{"$f":"COUNTIFS(Database!$AD$6:$AD$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AD$6:$AD$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":1}]
["Public accounts committee rules",{"$f":"COUNTIFS(Database!$AE$6:$AE$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AE$6:$AE$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AE$6:$AE$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AE$6:$AE$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AE$6:$AE$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":4},{"$f":"COUNTIFS(Database!$AE$6:$AE$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":4},{"$f":"COUNTIFS(Database!$AE$6:$AE$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AE$6:$AE$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":0}]
["Financial regulations",{"$f":"COUNTIFS(Database!$AF$6:$AF$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$AF$6:$AF$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":5},{"$f":"COUNTIFS(Database!$AF$6:$AF$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$AF$6:$AF$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AF$6:$AF$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":5},{"$f":"COUNTIFS(Database!$AF$6:$AF$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$AF$6:$AF$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$AF$6:$AF$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":0}]
["MTEFs and related medium-term systems",{"$f":"COUNTIFS(Database!$AG$6:$AG$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":9},{"$f":"COUNTIFS(Database!$AG$6:$AG$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":10},{"$f":"COUNTIFS(Database!$AG$6:$AG$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":12},{"$f":"COUNTIFS(Database!$AG$6:$AG$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":4},{"$f":"COUNTIFS(Database!$AG$6:$AG$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":10},{"$f":"COUNTIFS(Database!$AG$6:$AG$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":8},{"$f":"COUNTIFS(Database!$AG$6:$AG$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AG$6:$AG$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":15}]
["Budgetary forecasting systems",{"$f":"COUNTIFS(Database!$AH$6:$AH$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$AH$6:$AH$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AH$6:$AH$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$AH$6:$AH$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AH$6:$AH$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$AH$6:$AH$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$AH$6:$AH$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AH$6:$AH$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":5}]
["Budget timetable",{"$f":"COUNTIFS(Database!$AI$6:$AI$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":5},{"$f":"COUNTIFS(Database!$AI$6:$AI$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$AI$6:$AI$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":5},{"$f":"COUNTIFS(Database!$AI$6:$AI$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AI$6:$AI$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":8},{"$f":"COUNTIFS(Database!$AI$6:$AI$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":5},{"$f":"COUNTIFS(Database!$AI$6:$AI$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AI$6:$AI$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":4}]
["Sector budgeting",{"$f":"COUNTIFS(Database!$AJ$6:$AJ$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AJ$6:$AJ$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AJ$6:$AJ$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AJ$6:$AJ$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AJ$6:$AJ$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AJ$6:$AJ$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AJ$6:$AJ$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AJ$6:$AJ$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":0}]
["Performance budgeting",{"$f":"COUNTIFS(Database!$AK$6:$AK$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$AK$6:$AK$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AK$6:$AK$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$AK$6:$AK$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$AK$6:$AK$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$AK$6:$AK$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$AK$6:$AK$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$AK$6:$AK$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":6}]
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["Participatory budgeting",{"$f":"COUNTIFS(Database!$AM$6:$AM$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":4},{"$f":"COUNTIFS(Database!$AM$6:$AM$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":26},{"$f":"COUNTIFS(Database!$AM$6:$AM$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$AM$6:$AM$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":20},{"$f":"COUNTIFS(Database!$AM$6:$AM$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":26},{"$f":"COUNTIFS(Database!$AM$6:$AM$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":23},{"$f":"COUNTIFS(Database!$AM$6:$AM$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":12},{"$f":"COUNTIFS(Database!$AM$6:$AM$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":3}]
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["Cultural change",{"$f":"COUNTIFS(Database!$BI$6:$BI$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BI$6:$BI$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$BI$6:$BI$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BI$6:$BI$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BI$6:$BI$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$BI$6:$BI$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BI$6:$BI$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BI$6:$BI$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":0}]
["Recruitment and selection",{"$f":"COUNTIFS(Database!$BJ$6:$BJ$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$BJ$6:$BJ$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$BJ$6:$BJ$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BJ$6:$BJ$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BJ$6:$BJ$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$BJ$6:$BJ$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$BJ$6:$BJ$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BJ$6:$BJ$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":2}]
["Professionalization",{"$f":"COUNTIFS(Database!$BK$6:$BK$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$BK$6:$BK$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$BK$6:$BK$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$BK$6:$BK$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$BK$6:$BK$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$BK$6:$BK$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$BK$6:$BK$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BK$6:$BK$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":6}]
["Promotion and rotation",{"$f":"COUNTIFS(Database!$BL$6:$BL$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BL$6:$BL$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BL$6:$BL$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BL$6:$BL$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BL$6:$BL$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BL$6:$BL$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BL$6:$BL$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BL$6:$BL$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":0}]
["Training",{"$f":"COUNTIFS(Database!$BM$6:$BM$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BM$6:$BM$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$BM$6:$BM$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$BM$6:$BM$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BM$6:$BM$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$BM$6:$BM$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$BM$6:$BM$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BM$6:$BM$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":9}]
["Remuneration",{"$f":"COUNTIFS(Database!$BN$6:$BN$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BN$6:$BN$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$BN$6:$BN$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BN$6:$BN$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$BN$6:$BN$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$BN$6:$BN$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$BN$6:$BN$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BN$6:$BN$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":3}]
["Discipline",{"$f":"COUNTIFS(Database!$BO$6:$BO$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BO$6:$BO$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BO$6:$BO$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BO$6:$BO$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BO$6:$BO$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BO$6:$BO$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BO$6:$BO$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BO$6:$BO$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":1}]
["IFMIS",{"$f":"COUNTIFS(Database!$BP$6:$BP$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$BP$6:$BP$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$BP$6:$BP$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":8},{"$f":"COUNTIFS(Database!$BP$6:$BP$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$BP$6:$BP$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":9},{"$f":"COUNTIFS(Database!$BP$6:$BP$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":4},{"$f":"COUNTIFS(Database!$BP$6:$BP$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BP$6:$BP$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":16}]
["Tax database",{"$f":"COUNTIFS(Database!$BQ$6:$BQ$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BQ$6:$BQ$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BQ$6:$BQ$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BQ$6:$BQ$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BQ$6:$BQ$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BQ$6:$BQ$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BQ$6:$BQ$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BQ$6:$BQ$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":0}]
["Fiscal analysis",{"$f":"COUNTIFS(Database!$BR$6:$BR$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BR$6:$BR$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BR$6:$BR$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BR$6:$BR$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BR$6:$BR$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BR$6:$BR$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BR$6:$BR$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BR$6:$BR$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":1}]
["Other software",{"$f":"COUNTIFS(Database!$BS$6:$BS$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$BS$6:$BS$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$BS$6:$BS$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$BS$6:$BS$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$BS$6:$BS$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$BS$6:$BS$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":4},{"$f":"COUNTIFS(Database!$BS$6:$BS$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BS$6:$BS$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":5}]
["Hardware",{"$f":"COUNTIFS(Database!$BT$6:$BT$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BT$6:$BT$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BT$6:$BT$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BT$6:$BT$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BT$6:$BT$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BT$6:$BT$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BT$6:$BT$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BT$6:$BT$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":1}]
["Grants to civil society bodies",{"$f":"COUNTIFS(Database!$BU$6:$BU$1137,\">''\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BU$6:$BU$1137,\">''\",Database!CO$6:CO$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$BU$6:$BU$1137,\">''\",Database!CP$6:CP$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BU$6:$BU$1137,\">''\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$BU$6:$BU$1137,\">''\",Database!CR$6:CR$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$BU$6:$BU$1137,\">''\",Database!CS$6:CS$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$BU$6:$BU$1137,\">''\",Database!CT$6:CT$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$BU$6:$BU$1137,\">''\",Database!CU$6:CU$1137,\">''\")","v":0}]
[]
[]
[]
["Intervention types (clustered)","Outcomes"]
[null,"Sufficient and timely funding for policy implementation","Resource allocation better reflects policy","Planned and timely funding releases and budget processes","More efficient / cost-effective service delivery","Improved Transparency","Improved accountability through effective scrutiny of public expenditure","Improved citizen-state contract","Improved working infrastructure that can raise efficiency of the PFM system"]
["Legislation, regulations, codes of practice, etc. ",{"$f":"COUNTIFS(Database!$CV$6:$CV$1137,\"1\",Database!CN$6:CN$1137,\">''\")","v":4},{"$f":"COUNTIFS(Database!$CV$6:$CV$1137,\"1\",Database!CO$6:CO$1137,\">''\")","v":11},{"$f":"COUNTIFS(Database!$CV$6:$CV$1137,\"1\",Database!CP$6:CP$1137,\">''\")","v":6},{"$f":"COUNTIFS(Database!$CV$6:$CV$1137,\"1\",Database!CQ$6:CQ$1137,\">''\")","v":6},{"$f":"COUNTIFS(Database!$CV$6:$CV$1137,\"1\",Database!CR$6:CR$1137,\">''\")","v":26},{"$f":"COUNTIFS(Database!$CV$6:$CV$1137,\"1\",Database!CS$6:CS$1137,\">''\")","v":25},{"$f":"COUNTIFS(Database!$CV$6:$CV$1137,\"1\",Database!CT$6:CT$1137,\">''\")","v":4},{"$f":"COUNTIFS(Database!$CV$6:$CV$1137,\"1\",Database!CU$6:CU$1137,\">''\")","v":12}]
["Budgeting and planning systems",{"$f":"COUNTIFS(Database!$CW$6:$CW$1137,\"1\",Database!CN$6:CN$1137,\">''\")","v":16},{"$f":"COUNTIFS(Database!$CW$6:$CW$1137,\"1\",Database!CO$6:CO$1137,\">''\")","v":47},{"$f":"COUNTIFS(Database!$CW$6:$CW$1137,\"1\",Database!CP$6:CP$1137,\">''\")","v":16},{"$f":"COUNTIFS(Database!$CW$6:$CW$1137,\"1\",Database!CQ$6:CQ$1137,\">''\")","v":27},{"$f":"COUNTIFS(Database!$CW$6:$CW$1137,\"1\",Database!CR$6:CR$1137,\">''\")","v":47},{"$f":"COUNTIFS(Database!$CW$6:$CW$1137,\"1\",Database!CS$6:CS$1137,\">''\")","v":36},{"$f":"COUNTIFS(Database!$CW$6:$CW$1137,\"1\",Database!CT$6:CT$1137,\">''\")","v":14},{"$f":"COUNTIFS(Database!$CW$6:$CW$1137,\"1\",Database!CU$6:CU$1137,\">''\")","v":24}]
["Financial implementation and control systems",{"$f":"COUNTIFS(Database!$CX$6:$CX$1137,\"1\",Database!CN$6:CN$1137,\">''\")","v":14},{"$f":"COUNTIFS(Database!$CX$6:$CX$1137,\"1\",Database!CO$6:CO$1137,\">''\")","v":7},{"$f":"COUNTIFS(Database!$CX$6:$CX$1137,\"1\",Database!CP$6:CP$1137,\">''\")","v":8},{"$f":"COUNTIFS(Database!$CX$6:$CX$1137,\"1\",Database!CQ$6:CQ$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$CX$6:$CX$1137,\"1\",Database!CR$6:CR$1137,\">''\")","v":20},{"$f":"COUNTIFS(Database!$CX$6:$CX$1137,\"1\",Database!CS$6:CS$1137,\">''\")","v":13},{"$f":"COUNTIFS(Database!$CX$6:$CX$1137,\"1\",Database!CT$6:CT$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$CX$6:$CX$1137,\"1\",Database!CU$6:CU$1137,\">''\")","v":25}]
["Audit and review systems",{"$f":"COUNTIFS(Database!$CY$6:$CY$1137,\"1\",Database!CN$6:CN$1137,\">''\")","v":4},{"$f":"COUNTIFS(Database!$CY$6:$CY$1137,\"1\",Database!CO$6:CO$1137,\">''\")","v":15},{"$f":"COUNTIFS(Database!$CY$6:$CY$1137,\"1\",Database!CP$6:CP$1137,\">''\")","v":6},{"$f":"COUNTIFS(Database!$CY$6:$CY$1137,\"1\",Database!CQ$6:CQ$1137,\">''\")","v":12},{"$f":"COUNTIFS(Database!$CY$6:$CY$1137,\"1\",Database!CR$6:CR$1137,\">''\")","v":28},{"$f":"COUNTIFS(Database!$CY$6:$CY$1137,\"1\",Database!CS$6:CS$1137,\">''\")","v":31},{"$f":"COUNTIFS(Database!$CY$6:$CY$1137,\"1\",Database!CT$6:CT$1137,\">''\")","v":11},{"$f":"COUNTIFS(Database!$CY$6:$CY$1137,\"1\",Database!CU$6:CU$1137,\">''\")","v":6}]
["Org restructuring & org devel",{"$f":"COUNTIFS(Database!$CZ$6:$CZ$1137,\"1\",Database!CN$6:CN$1137,\">''\")","v":4},{"$f":"COUNTIFS(Database!$CZ$6:$CZ$1137,\"1\",Database!CO$6:CO$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$CZ$6:$CZ$1137,\"1\",Database!CP$6:CP$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$CZ$6:$CZ$1137,\"1\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$CZ$6:$CZ$1137,\"1\",Database!CR$6:CR$1137,\">''\")","v":5},{"$f":"COUNTIFS(Database!$CZ$6:$CZ$1137,\"1\",Database!CS$6:CS$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$CZ$6:$CZ$1137,\"1\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$CZ$6:$CZ$1137,\"1\",Database!CU$6:CU$1137,\">''\")","v":9}]
["Capacity building of people and human resource management",{"$f":"COUNTIFS(Database!$DA$6:$DA$1137,\"1\",Database!CN$6:CN$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$DA$6:$DA$1137,\"1\",Database!CO$6:CO$1137,\">''\")","v":4},{"$f":"COUNTIFS(Database!$DA$6:$DA$1137,\"1\",Database!CP$6:CP$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$DA$6:$DA$1137,\"1\",Database!CQ$6:CQ$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$DA$6:$DA$1137,\"1\",Database!CR$6:CR$1137,\">''\")","v":6},{"$f":"COUNTIFS(Database!$DA$6:$DA$1137,\"1\",Database!CS$6:CS$1137,\">''\")","v":5},{"$f":"COUNTIFS(Database!$DA$6:$DA$1137,\"1\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$DA$6:$DA$1137,\"1\",Database!CU$6:CU$1137,\">''\")","v":15}]
["IT, systems and hardware",{"$f":"COUNTIFS(Database!$DB$6:$DB$1137,\"1\",Database!CN$6:CN$1137,\">''\")","v":4},{"$f":"COUNTIFS(Database!$DB$6:$DB$1137,\"1\",Database!CO$6:CO$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$DB$6:$DB$1137,\"1\",Database!CP$6:CP$1137,\">''\")","v":9},{"$f":"COUNTIFS(Database!$DB$6:$DB$1137,\"1\",Database!CQ$6:CQ$1137,\">''\")","v":3},{"$f":"COUNTIFS(Database!$DB$6:$DB$1137,\"1\",Database!CR$6:CR$1137,\">''\")","v":10},{"$f":"COUNTIFS(Database!$DB$6:$DB$1137,\"1\",Database!CS$6:CS$1137,\">''\")","v":7},{"$f":"COUNTIFS(Database!$DB$6:$DB$1137,\"1\",Database!CT$6:CT$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$DB$6:$DB$1137,\"1\",Database!CU$6:CU$1137,\">''\")","v":19}]
["Grants to CSOs",{"$f":"COUNTIFS(Database!$DC$6:$DC$1137,\"1\",Database!CN$6:CN$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$DC$6:$DC$1137,\"1\",Database!CO$6:CO$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$DC$6:$DC$1137,\"1\",Database!CP$6:CP$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$DC$6:$DC$1137,\"1\",Database!CQ$6:CQ$1137,\">''\")","v":0},{"$f":"COUNTIFS(Database!$DC$6:$DC$1137,\"1\",Database!CR$6:CR$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$DC$6:$DC$1137,\"1\",Database!CS$6:CS$1137,\">''\")","v":2},{"$f":"COUNTIFS(Database!$DC$6:$DC$1137,\"1\",Database!CT$6:CT$1137,\">''\")","v":1},{"$f":"COUNTIFS(Database!$DC$6:$DC$1137,\"1\",Database!CU$6:CU$1137,\">''\")","v":0}]

{"sheet":"Notes","index":3,"n_rows":13,"n_cols":1,"rows_kept":13,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Database!A1","v":"Public Financial Management Evidence Mapping Database"}]
[]
["The objective of this evidence mapping exercise was to identify and organise empirical evidence on the effect of various interventions on public financial management (PFM) outcomes in low- and middle-income countries.  Please see the accompanying report for details of the research methodology and findings."]
[]
["The database was compiled by the Governance and Social Development Resource Centre (GSDRC) for the UK Department of International Development (DFID).  Responsibility for the contents lies with the authors.  In case of questions, please contact the GSDRC at enquiries@gsdrc.org."]
[]
["To avoid accidental changes to the contents of the spreadsheet, it is 'protected', but no password has been set so it can easily be unlocked and changed if desired (see the Review tab).  The checkbox filter controls on the Analysis page only work on Microsoft Windows versions of Excel; the rest of the spreadsheet will work on Mac versions of Excel but the filter controls rely on features only available in Windows.  When connecting a laptop to a docking station or projector, the screen resolution may change and the filter controls on the Analysis page may change their size; if this happens, close the spreadsheet and re-open it after connecting to the new screen and the controls should appear at their proper size."]
[]
["Project team: "]
["Simon De Lay (University of Birmingham); Linnea Mills (independent consultant); Kamlesh Jadeja (Crown Agents); Brian Lucas (University of Birmingham)"]
[]
["Suggested citation: "]
["De Lay, S., Mills, L., Jadeja, K., Lucas, B. (2015) Public Financial Management Evidence Mapping Database. Birmingham, UK: GSDRC, University of Birmingham."]