Public Financial Management Reform Literature Review
Carole Pretorius , Nico Pritorius
This literature review aims to synthesise the main theoretical approaches and findings from evaluations of PFM reform programmes, and to identify knowledge gaps. The literature reviewed includes academic and technical articles, development practitioner guides, manuals, handbooks and websites. A multi-donor evaluation examining how to strengthen PFM in (and with) partner countries is planned for 2009, and this literature review will feed into that process. The review has focused on literature written in the last ten years. The emphasis is Placed on recent research into PFM reform in developing and transition countries. Experience in OECD countries is referenced, where relevant.