Publication: This is PFM
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Date
2014-07
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Center for International Development at Harvard University
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Andrews, Matt, Marco Cangiano, Neil Cole, Paolo de Renzio, Philipp Krause, and Renaud Seligmann. “This is PFM.” CID Working Paper Series 2014.285, Harvard University, Cambridge, MA, July 2014.
Abstract
The acronym PFM stands for Public Financial Management: But what is public financial management? This short note tries to demystify the concept, drawing on perspectives of specialists in the area who work in different contexts and bring different views (from academia, the multilateral and bilateral development agencies, think tanks, government, and civil society). The note is not meant to be prescriptive but rather offers an entry point to a fuller discussion on the constituent elements of PFM systems, how and why PFM reforms have emerged, and where the gaps are for future attention.
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