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Public Financial Management in Latin America: The Key to Efficiency and Transparency

Author

Listed:
  • Pimenta, Carlos
  • Pessoa, Mario
  • Varea, Marco
  • Arosteguiberry, Adriana
  • Williams, Mike
  • Fainboim Yaker, Israel
  • De Albuquerque, Claudiano
  • Vargas, José Adrián
  • Cavanagh, Joseph
  • Fernández Benito, Almudena
  • Chan, James L.
  • Uña, Gerardo
  • Rezai, Natalia

Abstract

The efficiency, effectiveness, and transparency of public financial management in Latin America is critical for the supervision of public resources, fiscal stability, and sustainable economic development. In recent years, the countries of Latin America have embraced reforms in public financial management and have made many important advances; however, many challenges remain. This book brings together the knowledge and experiences of IMF and IDB staff and representatives from 16 governments in the region to document these reforms, and examines the experiences and lessons learned. It is a valuable resource for those looking at issues in public financial management.

Suggested Citation

  • Pimenta, Carlos & Pessoa, Mario & Varea, Marco & Arosteguiberry, Adriana & Williams, Mike & Fainboim Yaker, Israel & De Albuquerque, Claudiano & Vargas, José Adrián & Cavanagh, Joseph & Fernández Beni, 2015. "Public Financial Management in Latin America: The Key to Efficiency and Transparency," IDB Publications (Books), Inter-American Development Bank, number 7123, November.
    • Handle: RePEc:idb:idbbks:7123
    DOI: https://doi.org/10.18235/0000083
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    References listed on IDEAS

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    More about this item

    Keywords

    eficiencia; gestión de gasto público; contabilidad de costo; public procurement; efficiency; financial management information system; gestión de las finanzas públicas; cash management; public expenditure management; cuenta única del tesoro; licitación; gestión de tesorería; gestión de caja; budget; contabilidad del sector público; treasury single account; public sector accounting; presupuesto; treasury management; public financial management; gestión de deuda; cost accounting; debt management;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H69 - Public Economics - - National Budget, Deficit, and Debt - - - Other
    • H63 - Public Economics - - National Budget, Deficit, and Debt - - - Debt; Debt Management; Sovereign Debt
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • H57 - Public Economics - - National Government Expenditures and Related Policies - - - Procurement
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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