Principles for Sequencing Public Financial Reforms in Developing Countries

Authors

  • Daniel Bietenhader
  • Andreas Bergmann

Abstract

A substantial number of developing countries are currently undertaking public financial management (PFM) reforms. A central aspect of such reforms is proper sequencing which is currently highly debated in the donor community. This article provides a general overview of the most common approaches for sequencing PFM reforms in developing countries. Such approaches can provide a useful basis for the development of a sequencing strategy. However, interviews with PFM experts and literature analysis showed that these models should not be considered too technical. As a result, the article suggests some principles which the donor community should follow when implementing a PFM sequencing strategy.

Author Biographies

Daniel Bietenhader

Daniel Bietenhader, Senior Researcher, Institute of Public Management, Zurich University of Applied Sciences.

Andreas Bergmann

Andreas Bergmann, Ph.D., Professor and Director, School of Management and Law: Public Sector, Zurich University of Applied Sciences.

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How to Cite

Bietenhader, D., & Bergmann, A. (2014). Principles for Sequencing Public Financial Reforms in Developing Countries. International Public Management Review, 11(1), 52–66. Retrieved from https://ipmr.net/index.php/ipmr/article/view/75

Issue

Vol. 11 No. 1 (2010)

Section

Articles

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