Financial management trends in latin america

Abstract

Reform of the government financial management system is part of every public sector reform program currently being implemented in Latin America. This is because of the emphasis on efficiency, effectiveness and economy that has become part of the development dialogue on public sector performance. Although it is still too early to measure the benefits derived from the reforms, it is possible to identify certain positive experiences, as well as lessons learned and problems encountered.

Citation

Asselin, L.M. (1996), "Financial management trends in latin america", Journal of Public Budgeting, Accounting & Financial Management, Vol. 10 No. 1, pp. 121-140. https://doi.org/10.1108/JPBAFM-10-01-1998-B005