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A principal-agent theory approach to public expenditure management systems in developing countries /
A well-functioning public expenditure management (PEM) system is considered a critical pillar of government efficiency, on par with a low-distortion tax system and efficient tax administration. The paper discusses PEM systems in developing countries using an analytical framework based on principal-a...
| Clasificación: | Libro Electrónico |
|---|---|
| Autores principales: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Washington, D.C.] :
International Monetary Fund,
2006.
|
| Colección: | IMF working paper ;
WP/06/204. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Leruth, Luc E., |e author. | |
| 245 | 1 | 2 | |a A principal-agent theory approach to public expenditure management systems in developing countries / |c prepared by Luc Leruth and Elisabeth Paul. |
| 260 | |a [Washington, D.C.] : |b International Monetary Fund, |c 2006. | ||
| 300 | |a 1 online resource (43 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IMF working paper, |x 2227-8885 ; |v WP/06/204 | |
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Print version record. | |
| 520 | |a A well-functioning public expenditure management (PEM) system is considered a critical pillar of government efficiency, on par with a low-distortion tax system and efficient tax administration. The paper discusses PEM systems in developing countries using an analytical framework based on principal-agent theory. This simple model can be applied to various PEM systems, and allows for comparisons between institutional settings. To illustrate this, we analyze the benefits derived from the use by the Ministry of Finance (MoF) of two control instruments; ex post audits and ex ante controls, and assess their value in terms of their ability to deter cheating. We derive a set of possible "control regimes" which can be used by the MoF. Although we illustrate the use of the model using developing countries, it is also relevant to developed economies. | ||
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [Place of publication not identified] : |c HathiTrust Digital Library, |d 2010. |5 MiAaHDL | ||
| 538 | |a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
| 583 | 1 | |a digitized |c 2010 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
| 505 | 0 | |a ""Contents""; ""I. INTRODUCTION""; ""II. INTERPRETATION OF PEM UNDER THE PRINCIPAL-AGENT THEORY""; ""III. THE BASIC MODEL ""; ""IV. EX POST AUDITS""; ""V. EX ANTE CONTROLS""; ""VI. CONCLUSION""; ""REFERENCES"" | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Government spending policy |z Developing countries |x Management. | |
| 650 | 0 | |a Expenditures, Public. | |
| 651 | 0 | |a Developing countries |x Appropriations and expenditures |x Econometric models. | |
| 651 | 6 | |a Pays en voie de développement |x Crédits budgétaires et dépenses |x Modèles économétriques. | |
| 650 | 6 | |a Dépenses publiques. | |
| 650 | 7 | |a Expenditures, Public |2 fast | |
| 651 | 7 | |a Developing countries |2 fast | |
| 700 | 1 | |a Paul, Elisabeth, |e author. | |
| 758 | |i has work: |a A principal-agent theory approach to public expenditure management systems in developing countries (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGf7P3P9r7jByMdQ7G6cbm |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Leruth, Luc. |t Principal-agent theory approach to public expenditure management systems in developing countries. |d Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept. and Offices in Europe, ©2006 |w (OCoLC)81772373 |
| 830 | 0 | |a IMF working paper ; |v WP/06/204. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=3014564 |z Texto completo |
| 938 | |a EBL - Ebook Library |b EBLB |n EBL3014564 | ||
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