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Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management.
Budgeting and budgetary institutions play a critical role in resource allocation, government accountability, and improved fiscal and social outcomes. This volume distills lessons from practices in designing better fiscal institutions, citizen friendly budgets, and open and transparent processes of budget preparation and execution. It also highlights newer concepts of performance budgeting, accrual accounting, activity based costing, and the use of information and communication technology in budgeting. These tools of analysis are supplemented by a review of budgeting in post-conflict countries and two country case studies on the reform of budgeting systems.
This book provides a new institutional economics perspective on alternative models of local governance, offering a comprehensive view of local government organization and finance in the developing world. The experiences of ten developing/transition economies are reviewed to draw lessons of general interest in strengthening responsive, responsible, and accountable local governance. The book is written in simple user friendly language to facilitate a wider readership by policy makers and practitioners in addition to students and scholars of public finance, economics and politics.
This publication sets out a framework for analysing the performance of governments in developing countries, looking at the government as a whole and at local and municipal levels, and focusing on individual sectors that form the core of essential government services, such as health, education, welfare, waste disposal, and infrastructure. It draws lessons from performance measurement systems in a range of industrial countries to identify good practice around the world in improving public sector governance, combating corruption and making services work for poor people.
Globalization and the information revolution have highlighted the catalytic role of local governments for improving economic and social outcomes at the local level as well as growing the national economy by enhancing international competitiveness. This comprehensive account of local public finance and economics brings together principles and better practices for improving quality and access of local public services provision. The volume covers assignment of responsibilities; jurisdictional design; local service delivery; local regulation; local self-financing options such as income, sales, property and environmental taxation, user charges and fees; infrastructure finance options; and higher order government financing of local governments. The treatment is non-technical and suitable for a wide variety of audiences including scholars, instructors, students, media, policy advisers and practitioners.
Providing a comprehensive framework for a sustainable governance model, and how to leverage it in competing global markets, Governance, Risk, and Compliance Handbook presents a readable overview to the political, regulatory, technical, process, and people considerations in complying with an ever more demanding regulatory environment and achievement of good corporate governance. Offering an international overview, this book features contributions from sixty-four industry experts from fifteen countries.
"This book provides the first ever overview of the history and development of Islam in Afghanistan. It covers every era from the conversion of Afghanistan through the medieval and early modern periods to the present day. Based on primary sources in Arabic, Persian, Pashto, Urdu and Uzbek, its depth and scope of coverage is unrivalled by any existing publication on Afghanistan. As well as state-sponsored religion, the chapters cover such issues as the rise of Sufism, Sharia, women's religiosity, transnational Islamism and the Taliban. Islam has been one of the most influential social and political forces in Afghan history. Providing idioms and organizations for both anti-state and anti-foreig...