Public Financial Management Reform Literature Review
Carole Pretorius , Nico Pretorius
The purpose of this literature review is three-fold. Firstly, to document the current PFM reform landscape,identifying the major underlying theories, significant trends and differences in approaches in developed and developing countries. The second is to identify the main areas of reform under the major PFM components, and to document what is known with respect to the effect of these reform processes, as well as to identify gaps in current knowledge. The final purpose of the literature review is, using the evidence base developed, to assist with the identification of potential evaluation topics and questions.