IDEAS home Printed from https://ideas.repec.org/p/imf/imfwpa/2003-002.html
   My bibliography  Save this paper

A Comparison Between Two Public Expenditure Management Systems in Africa

Author

Listed:
  • Mr. Ian Lienert

Abstract

This paper assesses the advantages and disadvantages of the French and British public expenditure management systems as used in Africa. The main differences are in budget execution and government accounting. In both francophone and anglophone Africa, there are common weaknesses in the application of the inherited systems, which appear to dominate any distinct features of the individual systems. Desirable reforms in both systems will only be successful if they are accompanied by measures that enhance the accountability of those who operate the systems, including enforcing the rules embodied in existing or reformed regulatory frameworks.

Suggested Citation

  • Mr. Ian Lienert, 2003. "A Comparison Between Two Public Expenditure Management Systems in Africa," IMF Working Papers 2003/002, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:2003/002
    as

    Download full text from publisher

    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=16232
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Paul Masson & Catherine Pattillo, 2002. "Monetary Union in West Africa: An Agency of Restraint for Fiscal Policies?," Journal of African Economies, Centre for the Study of African Economies, vol. 11(3), pages 387-412, September.
    2. Mr. Ian Lienert & Jitendra R. Modi, 1997. "A Decade of Civil Service Reform in Sub-Saharan Africa," IMF Working Papers 1997/179, International Monetary Fund.
    3. Mr. Barry H Potter, 1997. "Dedicated Road Funds: A Preliminary View on a World Bank Initiative," IMF Policy Discussion Papers 1997/007, International Monetary Fund.
    4. Mr. Ian Lienert & Mr. Feridoun Sarraf, 2001. "Systemic Weaknesses of Budget Management in Anglophone Africa," IMF Working Papers 2001/211, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mr. Ian Lienert, 2007. "British Influences on Commonwealth Budget Systems: The Case of the United Republic of Tanzania," IMF Working Papers 2007/078, International Monetary Fund.
    2. Mr. Eivind Tandberg, 2005. "Treasury System Design: A Value Chain Approach," IMF Working Papers 2005/153, International Monetary Fund.
    3. George Kojo Scott, 2019. "Effects of Public Expenditure Management Practices on Service Delivery in the Public Sector: The Case of District Assemblies in Ghana," Journal of Public Administration and Governance, Macrothink Institute, vol. 9(2), pages 71-92, December.
    4. repec:wbk:wboper:16727 is not listed on IDEAS
    5. Wehner, Joachim & de Renzio, Paolo, 2013. "Citizens, Legislators, and Executive Disclosure: The Political Determinants of Fiscal Transparency," World Development, Elsevier, vol. 41(C), pages 96-108.
    6. Mr. Yaya Moussa, 2004. "Public Expenditure Management in Francophone Africa: A Cross-Country Analysis," IMF Working Papers 2004/042, International Monetary Fund.
    7. World Bank, 2013. "Burundi Public Expenditure Review : Strengthening Fiscal Resilience to Promote Government Effectiveness [République du Burundi - Burundi Revue des Dépenses Publiques - Renforcer l’efficacité des po," World Bank Publications - Reports 21283, The World Bank Group.
    8. Babacar Sarr, 2016. "What Are the Drivers of Fiscal Performance Gaps between Anglophone and Francophone Africa? A Blinder–Oaxaca Decomposition," South African Journal of Economics, Economic Society of South Africa, vol. 84(1), pages 40-62, March.
    9. Mr. Luc E. Leruth & Elisabeth Paul, 2006. "A Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries," IMF Working Papers 2006/204, International Monetary Fund.
    10. Mr. Ian Lienert, 2004. "Choosing a Budget Management System: The Case of Rwanda," IMF Working Papers 2004/132, International Monetary Fund.
    11. Ms. Davina F. Jacobs, 2008. "A Review of Capital Budgeting Practices," IMF Working Papers 2008/160, International Monetary Fund.
    12. Mr. Ian Lienert, 2005. "Who Controls the Budget: The Legislature or the Executive?," IMF Working Papers 2005/115, International Monetary Fund.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lassou, Philippe Jacques Codjo & Hopper, Trevor, 2016. "Government accounting reform in an ex-French African colony: The political economy of neocolonialism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 39-57.
    2. Jean‐Louis Combes & Xavier Debrun & Alexandru Minea & René Tapsoba, 2018. "Inflation Targeting, Fiscal Rules and the Policy Mix: Cross‐effects and Interactions," Economic Journal, Royal Economic Society, vol. 128(615), pages 2755-2784, November.
    3. Carsten Hefeker, 2010. "Fiscal reform and monetary union in West Africa," Journal of International Development, John Wiley & Sons, Ltd., vol. 22(1), pages 86-102.
    4. Jan Libich & Andrew Hughes Hallett & Petr Stehlik, 2007. "Monetary And Fiscal Policy Interaction With Various Degrees And Types Of Commitment," CAMA Working Papers 2007-21, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
    5. Ana Maria Iregui B & LIGIA MELO B & JORGE RAMOS F, 2006. "¿Hacia dónde se dirigen los recursos de Inverersión del Presupuesto General de la Nación?," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, December.
    6. Ian Heggie, 1999. "Commercially managed road funds: managing roads like a business, not like a bureaucracy," Transportation, Springer, vol. 26(1), pages 87-111, February.
    7. Nadeem Ul Haque, 1998. "Issues in the Designing of Public Sector Reform," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 37(4), pages 299-327.
    8. World Bank, 2003. "Argentina : Reforming Policies and Institutions for Efficiency and Equity of Public Expenditures," World Bank Publications - Reports 14637, The World Bank Group.
    9. Mr. Anthony J. Pellechio & Saqib Rizavi & Phebby Kufa, 2003. "Fiscal Sustainability and Policy Issues in the Eastern Caribbean Currency Union," IMF Working Papers 2003/162, International Monetary Fund.
    10. Willy McCourt, 2001. "The New Public Selection? Anti-corruption, psychometric selection and the new public management in Nepal," Public Management Review, Taylor & Francis Journals, vol. 3(3), pages 325-343, September.
    11. Matthew Lockwood, 2005. "Will a Marshall Plan for Africa make poverty history?," Journal of International Development, John Wiley & Sons, Ltd., vol. 17(6), pages 775-789.
    12. Chantal Dupasquier & Patrick N. Osakwe & Shandre M. Thangavelu, 2005. "Choice of Monetary and Exchange Regimes in ECOWAS : An Optimum Currency Area Analysis," Macroeconomics Working Papers 22570, East Asian Bureau of Economic Research.
    13. Kohnert, Dirk, 2005. "African Monetary Unions - Dominated by the North? On the Relevance of Rational Economic Reasoning Under African Conditions," MPRA Paper 82083, University Library of Munich, Germany.
    14. repec:dgr:rugccs:200102 is not listed on IDEAS
    15. André, NYEMBWE & Konstantin, KHOLODILIN, 2005. "North-South Asymmetric Relationships : Does the EMU Business Affect Small African Economies ?," Discussion Papers (ECON - Département des Sciences Economiques) 2005032, Université catholique de Louvain, Département des Sciences Economiques.
    16. Abu, Girma Moges, 2005. "The Distributional Implications of personal Income Tax Reforms: The case of Civil Service sector in Ethiopia," Ethiopian Journal of Economics, Ethiopian Economics Association, vol. 9(2), pages 130-130, May.
    17. Francis Y. Owusu, 2012. "Organizational culture and public sector reforms in a post–Washington consensus era: Lessons from Ghana’s good reformers," Progress in Development Studies, , vol. 12(2-3), pages 135-151, July.
    18. Andre, Nyembwe, 2003. "Monetary Policy, Credibility and Asymmetries : Small African Countries and the EMU Advent," LIDAM Discussion Papers IRES 2003011, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), revised 06 Aug 2002.
    19. Zouri, Stéphane, 2019. "(A)-symétrie des cycles économiques dans la Communauté Economique des Etats de l'Afrique de l'Ouest (CEDEAO) [(A) -Symmetry of business cycles in the Economic Community of West African States (ECOW," MPRA Paper 95289, University Library of Munich, Germany.
    20. Jean-Louis Combes & Mr. Xavier Debrun & Alexandru Minea & Rene Tapsoba, 2014. "Inflation Targeting and Fiscal Rules: Do Interactions and Sequencing Matter?," IMF Working Papers 2014/089, International Monetary Fund.
    21. Adeola F. Adenikinju & Olugboyega Oyeranti, 1999. "Characteristics and Behaviour of African Factor Markets and Market Institutions and Their Consequences for Economic Growth," CID Working Papers 31A, Center for International Development at Harvard University.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:imf:imfwpa:2003/002. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Akshay Modi (email available below). General contact details of provider: https://edirc.repec.org/data/imfffus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.