International Journal On Governmental Financial Management (IJGFM)

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2014: Volume XIV, Number 2

Foreword

A Practical Accounting Approach for Heritage Assets under Accrual Accounting: With Special Focus on Egypt
Hassan A. G. Ouda
German University in Cairo (GUC)

Analysing Service-Level Solvency of Local Governments from Accounting Perspective: A Study of Local Governments in the Province of Yogyakarta Special Territory, Indonesia
Irwan Taufiq Ritonga
Lecturer at Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia

The Innovative Approach for Accounting and Accountability of Government Revenues in Iraq
Deanship of Research and Graduate Studies in Zarqa University/Jordan

Guyana’s Compliance with the Inter-American Convention Against Corruption and the United Nations Convention Against Corruption
Swatantra Anand Goolsarran
Former Auditor General of Guyana & President of Transparency Institute Guyana Inc.

 

History of Public Sector Accounting – An Appeal for Research into Pre-Colonial Approaches
Andy Wynne
Director, Public Finance Africa

 

2014: Volume XIV, Number 1

Foreword

Subnational Public Financial Management in Ukraine: Designing and Implementing Fiscal Decision Support System
Institute of Industrial Economics of NAS of Ukraine:
V.P. Vishnevsky, Doctor of Economics
R.M. Lepa, Doctor of Economics
A.V. Polovyan, Doctor of Economics
V.D. Chekina, Candidate of Economics
R.V. Prokopenko, Candidate of Economics

The Analysis of Organizational Pathologies
Dr hab. Zbyslaw (Peter) Dobrowolski, prof. PWSZ
Institute of Public Affairs, Jagiellonian University, Krakow; PWSZ Sulechow, Poland

Good governance and the Non-Governmental Organizations
Magdalena Stankowska
Member of the Polish Delegation to the OSCE

 

2013: Volume XIII, Number 1

Foreword

A Compilation and Certification Program for Developing Countries
Jesse Hughes, Chair, Accounting Standards Committee
International Consortium on Governmental Financial Management

The Effects of Adoption of Accrual-Based Budgeting on Transparency and Accountability in the Nigerian Public Sector
Shakirat Adepeju Babatunde, School of Post Graduate Studies
University of Lagos

Public Sector Accounting Education: A Neglected Element of Public Financial Management Reforms in Ghana
Redeemer Yao Krah, Lecturer, Department of Accounting, University of Professional Studies, Accra
Felix Kwame Aveh, Lecturer, Department of Accounting, University of Professional Studies, Accra

Suggested Framework for Implementation of Performance Budgeting in the Public Sector of Developing Countries - With special focus on Egypt
Hassan A. G. Ouda, Ph.D, Head of Accounting & Finance Department, Faculty of Management Technology - German University In Cairo

Do Incumbents Utilise Local Government Budgets in Their Renomination in Regional General Election? Evidence from Indonesia
Irwan Taufiq Ritonga, Lecturer at Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada

2012: Volume XII, Number 2

Foreword

Improving Public Financial Management in India: Opportunities to Move Forward Pratap Ranjan Jena National Institute of Public Finance and Policy, India

Expenditure and Budgetary Control in Urban Local bodies in India - Developing Prism Model Sidhakam Bhattacharyya, National Institute of Technology, Durgapur, West Bengal, India GautamBandyopadhyay, National Institute of Technology, Durgapur, West Bengal, India

Existing Budget Transparency Mechanisms and the Effect of the New Constitution in Kenya Wycliffe Nyachoti Otiso, Kisii University College, Kenya

Questioning the Claim of Inadequate Funding of Tertiary Education in Oyo State, Nigeria Rasheed Adeniyi Tiamiyu, The Polytechnic, Ibadan, Nigeria

Recent Public Financial Management Publications and other Resources

ICGFM Reponse (July 2012) to ED 47 – Financial Statement Discussion and Analysis

2012: Volume XII, Number 1

Foreword

An Overview of Accounting in the Nigerian Public Sector Eddy O. Omolehinwa and J.K. Naiyeju

Development of Administrative Cameralistics: An Example Norvald Monsen

Public Financial Management Reforms in Nepal Udaya Pant

Public Financial Management Capacity Building: Post-Conflict Liberia Amitabh Tripathi

An Efficient Technical Solution or an Ideologically Contested Approach Andy Wynne

Resources

2011: Volume XI, Number 2

Foreword

Paying for public spending: taxation David Hall

International Standards for Accounting and Statistics Michael Parry

Urban Local Bodies in India - Prudent Financial Control Practices Sidhakam Bhattacharyya and Gautam Bandyopadhyay

The Implementation of Anti-Money Laundering, Terrorist Finance and Corruption Laws in Ghana Robert Quaye and Hugh Coombs

Modernisation du Controle Interne de la Depense Publique dans les Pays Africains Francophones (Modernisation of Internal Control of Public Expenditure in Francophone African Countries) Mohamed Moindze

Recent Public Financial Management Publications and Other Resources

2011: Volume XI, Number 1

Why we need public spending (Part I) David Hall

Is there Hope for Budget Transparency? Findings from the Open Budget Survey 2010 Harika Masud

La Décentralisation Dans Les Pays En Développement Mohamed Moindz

Government Revenues – Accountability and Audit in Iraq Talal A Al-Kassar

Sharing of Responsibility, Knowledge and Skills through Joint Auditing Janak Raj Gautam

Cooperatives Audit in Egypt Khalid Hammad Shouker Tantawy

The General State Inspectorate – independent or under the executive – how does it compare with the Court of Accounts in Sub-Saharan Africa? Andy Wynne

Inclusion Of Bursars On The Governing Councils Of Educational Institutions: A Factor For Efficient Financial Management Rasheed A. Tiamiyu

North Africans Revolt Against New Public Management as Well as For Democracy Andy Wynne

Recent Public Financial Management Publications and other Resources

2010: Volume X, Number 1

A Science-Based Approach to the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities Petri Vehmanen

Public Sector Accounting: Democratic control of public money by using administrative cameralistics Norvald Monsen

Sovereign Wealth Funds Hany H. Makhlouf

Public Financial Management in Sudan Hussein Mohamed El-Nafabi

Independence of Supreme Audit Institutions in Sub-Saharan Africa Andy Wynne

A Prescriptive Model of the Transition to Accrual Accounting in Central Government Hassan A. G. Ouda

A proposed definition of the Modified Cash Basis Michael Parry

The Four Dimensions of Public Financial Management Michael Parry

Recent Public Financial Management Publications and other Resources Andy Wynne

PDF fileIJGFM - Vol. XIV, No. 2, 2014

PDF fileIJGFM - Vol. XIV, No. 1, 2014

 

PDF fileIJGFM - Vol. XIII, No. 1, 2013

PDF fileIJGFM - Vol. XII, No. 2, 2012

PDF fileIJGFM - Vol. XII, No.1, 2012

PDF fileIJGFM - Vol. XI, No.2, 2011

PDF fileIJGFM - Vol. XI, No.1, 2011

PDF file IJGFM - Vol. X, No.2, 2010

PDF file IJGFM - Vol. X, No.1, 2010

PDF file IJGFM - Vol. IX, No.2, 2009

PDF file IJGFM - Vol. IX, No. 1, 2009

PDF file IJGFM - Vol. VIII. No. 2, 2008

PDF fileIJGFM - Vol. VIII. No. 1, 2008

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