A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries:
A well-functioning public expenditure management system is considered a critical pillar of government efficiency. This article 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 allo...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2007
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | A well-functioning public expenditure management system is considered a critical pillar of government efficiency. This article 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, the authors analyse the benefits derived from the use by the ministry of finance of ex post audits and ex ante controls, and assess their value in terms of their ability to deter cheating. The authors derive a set of possible "control regimes" which can be used by the ministry of finance. |
| Beschreibung: | 1 Online-Ressource (30 p.) |
| DOI: | 10.1787/budget-v7-art16-en |
Internformat
MARC
| LEADER | 00000caa a22000002 4500 | ||
|---|---|---|---|
| 001 | ZDB-13-SOC-061276413 | ||
| 003 | DE-627-1 | ||
| 005 | 20231204121035.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 210204s2007 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1787/budget-v7-art16-en |2 doi | |
| 035 | |a (DE-627-1)061276413 | ||
| 035 | |a (DE-599)KEP061276413 | ||
| 035 | |a (FR-PaOEC)budget-v7-art16-en | ||
| 035 | |a (EBP)061276413 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 100 | 1 | |a Leruth, Luc |e VerfasserIn |4 aut | |
| 245 | 1 | 2 | |a A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries |c Luc, Leruth and Elisabeth, Paul |
| 264 | 1 | |a Paris |b OECD Publishing |c 2007 | |
| 300 | |a 1 Online-Ressource (30 p.) | ||
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a A well-functioning public expenditure management system is considered a critical pillar of government efficiency. This article 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, the authors analyse the benefits derived from the use by the ministry of finance of ex post audits and ex ante controls, and assess their value in terms of their ability to deter cheating. The authors derive a set of possible "control regimes" which can be used by the ministry of finance. | ||
| 650 | 4 | |a Governance | |
| 700 | 1 | |a Paul, Elisabeth |e MitwirkendeR |4 ctb | |
| 773 | 0 | 8 | |i Enthalten in |t OECD Journal on Budgeting |g Vol. 7, no. 3, p. 1-29 |
| 773 | 1 | 8 | |g volume:7 |g year:2007 |g number:3 |g pages:1-29 |
| 856 | 4 | 0 | |l FWS01 |p ZDB-13-SOC |q FWS_PDA_SOC |u https://doi.org/10.1787/budget-v7-art16-en |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 912 | |a ZDB-13-SOC-article | ||
| 912 | |a ZDB-13-SOC | ||
| 951 | |a AR | ||
| 912 | |a ZDB-13-SOC | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-13-SOC-061276413 |
|---|---|
| _version_ | 1816797353449881600 |
| adam_text | |
| any_adam_object | |
| author | Leruth, Luc |
| author2 | Paul, Elisabeth |
| author2_role | ctb |
| author2_variant | e p ep |
| author_facet | Leruth, Luc Paul, Elisabeth |
| author_role | aut |
| author_sort | Leruth, Luc |
| author_variant | l l ll |
| building | Verbundindex |
| bvnumber | localFWS |
| collection | ZDB-13-SOC ZDB-13-SOC-article |
| ctrlnum | (DE-627-1)061276413 (DE-599)KEP061276413 (FR-PaOEC)budget-v7-art16-en (EBP)061276413 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/budget-v7-art16-en |
| format | Electronic Article |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01909caa a22003732 4500</leader><controlfield tag="001">ZDB-13-SOC-061276413</controlfield><controlfield tag="003">DE-627-1</controlfield><controlfield tag="005">20231204121035.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">210204s2007 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/budget-v7-art16-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627-1)061276413</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP061276413</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(FR-PaOEC)budget-v7-art16-en</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EBP)061276413</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Leruth, Luc</subfield><subfield code="e">VerfasserIn</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="2"><subfield code="a">A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries</subfield><subfield code="c">Luc, Leruth and Elisabeth, Paul</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2007</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (30 p.)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">A well-functioning public expenditure management system is considered a critical pillar of government efficiency. This article 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, the authors analyse the benefits derived from the use by the ministry of finance of ex post audits and ex ante controls, and assess their value in terms of their ability to deter cheating. The authors derive a set of possible "control regimes" which can be used by the ministry of finance.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Governance</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Paul, Elisabeth</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">Enthalten in</subfield><subfield code="t">OECD Journal on Budgeting</subfield><subfield code="g">Vol. 7, no. 3, p. 1-29</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:7</subfield><subfield code="g">year:2007</subfield><subfield code="g">number:3</subfield><subfield code="g">pages:1-29</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="q">FWS_PDA_SOC</subfield><subfield code="u">https://doi.org/10.1787/budget-v7-art16-en</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC-article</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-13-SOC-061276413 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:56:14Z |
| institution | BVB |
| language | English |
| open_access_boolean | |
| owner | DE-863 DE-BY-FWS |
| owner_facet | DE-863 DE-BY-FWS |
| physical | 1 Online-Ressource (30 p.) |
| psigel | ZDB-13-SOC ZDB-13-SOC-article |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | OECD Publishing |
| record_format | marc |
| spelling | Leruth, Luc VerfasserIn aut A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries Luc, Leruth and Elisabeth, Paul Paris OECD Publishing 2007 1 Online-Ressource (30 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier A well-functioning public expenditure management system is considered a critical pillar of government efficiency. This article 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, the authors analyse the benefits derived from the use by the ministry of finance of ex post audits and ex ante controls, and assess their value in terms of their ability to deter cheating. The authors derive a set of possible "control regimes" which can be used by the ministry of finance. Governance Paul, Elisabeth MitwirkendeR ctb Enthalten in OECD Journal on Budgeting Vol. 7, no. 3, p. 1-29 volume:7 year:2007 number:3 pages:1-29 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/budget-v7-art16-en Volltext |
| spellingShingle | Leruth, Luc A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries Governance |
| title | A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries |
| title_auth | A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries |
| title_exact_search | A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries |
| title_full | A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries Luc, Leruth and Elisabeth, Paul |
| title_fullStr | A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries Luc, Leruth and Elisabeth, Paul |
| title_full_unstemmed | A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries Luc, Leruth and Elisabeth, Paul |
| title_short | A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries |
| title_sort | principal agent theory approach to public expenditure management systems in developing countries |
| topic | Governance |
| topic_facet | Governance |
| url | https://doi.org/10.1787/budget-v7-art16-en |
| work_keys_str_mv | AT leruthluc aprincipalagenttheoryapproachtopublicexpendituremanagementsystemsindevelopingcountries AT paulelisabeth aprincipalagenttheoryapproachtopublicexpendituremanagementsystemsindevelopingcountries AT leruthluc principalagenttheoryapproachtopublicexpendituremanagementsystemsindevelopingcountries AT paulelisabeth principalagenttheoryapproachtopublicexpendituremanagementsystemsindevelopingcountries |