Definition
Public resource mobilization and public expenditure management based on public expenditures and revenues balance, effectiveness, efficiency, realism, sincerity, transparency, and democracy (civic participation and democratic procedures).
Introduction
Public financial management (PFM) is concerned with the aspects of public revenues mobilization and the public expenditure management, even if the revenues side is often neglected. Over the years, scholars of public management have changed their views for responsible PFM, from the classical model, via the new public management (NPM) to the governance model. Thus, the current concept of the responsible PFM has been shaped progressively. Currently, it is considered that it should be based on the public expenditures and revenues balance, the effectiveness, the efficiency, the planning realism, the sincerity, the transparency, and last but not least on the democracy (civic...
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Zawadzka-Pak, U.K. (2016). Responsible Public Finance Management. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_2470-1
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DOI: https://doi.org/10.1007/978-3-319-31816-5_2470-1
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