Chapter 8 Unlocking capacity and revisiting political will: Cambodia's public financial management reforms, 2002–2007

Taliercio, Robert

doi:10.1108/s0732-1317(2009)0000018010

Cited by 6 publications

(6 citation statements)

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“…Platforms 2 and 4 are more complex since they involve closer scrutiny of the competence and integrity of individual civil servants in an institutional culture characterized by strong and personal links of reciprocity, loyalty and mutual support. According to Taliercio, the government regarded the first platform, promoting the credibility of the budget and improving budget execution, as crucial to its strategy of consolidating support among the electorate (Taliercio 2009). However, Taliercio also points out that there were significant challenges and that certain parts of the PFM program were not able to be achieved due to what he calls "vested interests" (Taliercio 2009).…”

Section: The Beginnings Of Public Financial Management Reformmentioning

confidence: 99%

Change Management That Works: Making Impacts in Challenging Environments

Hughes¹,

So²,

Ariadharma³

et al. 2017

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The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent.

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Section: The Beginnings Of Public Financial Management Reformmentioning

confidence: 99%

Change Management That Works: Making Impacts in Challenging Environments

Hughes¹,

So²,

Ariadharma³

et al. 2017

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“…This was the case for example in some African countries, such as Ghana, Tanzania and Uganda (Wynne, 2005) where the reforms resulted in contradictory outcomes. In Cambodia, after some initiatives with low impact in public performance, a program of reform launched in 2004 shows successful results mainly thanks to the political will (Taliercio, 2009), the coordination between donors and government, and the formation of civil service.…”

Section: Introductionmentioning

confidence: 99%

Guest editorialHappy endings and successful stories in public sector financial management: a lesson drawing perspective

Cohen

Rossi

Brusca

et al. 2021

IJPSM

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PurposePublic financial management has been characterized by the implementation of several innovations and reforms that embrace different areas and scope. These reforms aim at expenditure rationalization and efficiency enhancement, as well as the improvement of accountability and performance. Despite research having already paid attention to these innovations and reforms, the strengths, weaknesses, opportunities and threats empirically faced by public sector organizations still need to be investigated. This editorial introduces the special issue by emphasizing on the lessons that can be learned from past reform experiences.Design/methodology/approachThe editorial synthesizes some of the findings of the previous literature and evidences the necessity of both successful and unsuccessful stories, presenting a future agenda of research which emphasizes the use of case studies as a suitable method to get insights out of multiple experiences.FindingsThe four articles presented in this special issue, covering the topics of accrual accounting adoption, the use of financial statements by councilors, the use of performance information by politicians and the outsourcing of auditing in local governments, provide an overview of the efforts and challenges faced by public administrations by analyzing the influence of the institutional context, the relevance of political implications and their practical footprint.OriginalityIn this special issue, four successful stories that touch upon multiple facets of public financial management in different country contexts are discussed, and they signal important takeaway messages for further reforms.

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“…An assessment of Cambodia's PFM system in 2002 concluded that PFM was inefficient and that weaknesses created "high levels of fiduciary risk (Taliercio 2009)." Reliance on unpredictable cash payments caused delays, undermined planning and caused backlogs of arrears.…”

Section: Introductionmentioning

confidence: 99%

“…Reliance on unpredictable cash payments caused delays, undermined planning and caused backlogs of arrears. At the time the system ranked "well below average" and that it "was plagued by gate-keeping and deficient accounting and reporting systems, thus leading to a weak control environment and increasing opportunities for corruption (Taliercio 2009). "…”

Section: Introductionmentioning

confidence: 99%

Alternative Paths to Public Financial Management and Public Sector Reform: Experiences from East Asia

So¹,

Woolcock²,

April³

et al. 2018

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Books in this series are published to communicate the results of Bank research, analysis, and operational experience with the least possible delay. The extent of language editing varies from book to book. This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. Nothing herein shall constitute or be considered to be a limitation upon or waiver of the privileges and immunities of The World Bank, all of which are specifically reserved.

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Chapter 8 Unlocking capacity and revisiting political will: Cambodia's public financial management reforms, 2002–2007

Cited by 6 publications

References 0 publications

Change Management That Works: Making Impacts in Challenging Environments

Change Management That Works: Making Impacts in Challenging Environments

Guest editorialHappy endings and successful stories in public sector financial management: a lesson drawing perspective

Alternative Paths to Public Financial Management and Public Sector Reform: Experiences from East Asia

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