Public Fund Digests


Public Fund Digests were the precursor to the Journal.  The ICGFM Journal is HERE.



2009: Volume IX, Number 2

The State of Budget Transparency Worldwide,Vivek Ramkumar

International Public Sector Accounting Standards Board Review the Cash Basis IPSAS: An Opportunity to Influence Developments,Paul Sutcliffe

The Cash Basis IPSAS – An Alternative View,Michael Parry and Andy Wynne

Using Periodic Audits to Prevent Catastrophic Project Failure, Paul Dorsey

Framework for Evaluating Internal Controls over Financial Reporting in Sovereign Governments,Jawahar Thakur and Nalin Kumar Srivastava

Short-Comings of Government Financial Management: A Generational Accounting Critique , Liyan Tang and Paul J M Klumpes

Investigating the Governmental Accounting Reform of Greek National Health System: Some Preliminary Evidence,Filippos Stamatiadis

Nigeria’s Economic Competitiveness in the African Context,John C Anyanwu and Andrew E O Erhijakpor

Literature Review: The Political Economy of Government Auditing: Financial Governance and the Rule of Law in Latin America and Beyond,Carlos Santiso

Literature Review: The Challenge of Reforming Budgetary Institutions in Developing Countries , Richard Allen

Literature Review: A Review of PFM Reform Literature, Carole Pretoriusand Nico Pretorius

Literature Review: Taking Stock: What do PEFA Assessments Tell Us About PFM Systems Across Countries?Paolo de Renzio

Literature Review: Where the Other Half Lives: Lower Income Housing in a Neoliberal World, Sarah Glynn Ieditor)


2009: Volume IX, Number 1

Call for Papers: Special Issue on African Accounting Studies International Journal of Critical Accounting

Municipal Auditing in the Managerial State , Patrizio Monfardini & Patrick von Maravic

Internal Auditing in the Public Sector: Promoting Good Governance and Performance Improvement, Thomas Asare

A Comparison of Government Accounting and Business Accounting, James L. Chan

Enterprise Cameralistics, Norvald Monsen

Financial Accountability: Working of the Public Accounts Committee in Bangladesh, K.M. Mahiuddin

The Imperatives of Prudent Management of Nigeria's Rich Resources,Joseph K. Achua


2008: Volume VIII, Number 2

The Accounting Discipline and the Government Budgeting Concept

Joseph Mensah Onumah & Samuel Nana Yaw Simpson

Fiscal and Budget Management System: Principles, Issues and Debates

Femi Aborisade

International Trends in Government Accounting

Pawan Adhikari and Frode Mellemvik

Government Finance Statistics in Turkey

Necdet Saglam

Administrative Cameralistics

Norvald Monsen

Towards A Generic Model for Government Sector Reform: The New Zealand Experience

Hassan A. G. Ouda

Accrual Accounting For the Public Sector - A Fad That Has Had Its Day?

Andy Wynne

Determining Audit Findings

Frank Knight

Internal Investigations And Transparency: The End of Mr. Dominick’s Distinguished Career

Daniel Edelman, Virginia Fullwood, Gordon Heslop and Tim Wilson

An Introduction to the U.S. Municipal Bond Market

George F. Summers and Thomas R. Noland

Use of Financial Management Information Systems to Improve Financial Management and Accountability in the Public Sector
Summary of the Proceedings of the winter 2007 ICGFM Conference


2008: Volume VIII, Number 1

Public Sector Accounting and Auditing Diagnostic Tools for Comparing Country Standards to International Standards
PK Subramanian

Public Expenditure Management -Peer-Assisted Learning (PEMPAL) Initiative in Europe and Central Asia
Nikola Vukicevic and Rich Bartholomew

Measuring and Improving the Quality of Supreme Audit Institutions of Developing Countries – Likely Challenges
Ayodeji Ogunyemi

Contingency Factors Affecting the Adoption of Accrual Accounting in Malagasy Municipalities
Rakoto Harimino Oliorilanto

Cameral Accounting as an Alternative to Accrual Accounting
Norvald Monsen

The Constitutional Fight Against Corruption in Nigeria: Is It Enough?
Kabiru Isa Dandago

An Assessment of Nigeria’s Pension Reform Act 2004
Femi Aborisade

Translate ICGFM