Public Financial Management for PRSP - Deutsches Institut für ...

Contents
Abbreviations
Summary 1
1 Introduction 15
Part I: Conceptual Framework and Case Selection 22
2 Conceptual Framework: PRSPs, Decentralisation,
and PFM 22
2.1 Two prominent approaches in the current debate on
development cooperation: PRSP and decentralisation 22
2.1.1 The PRSP approach 22
2.1.2 Decentralisation in developing countries 24
2.2 The relevance of public financial management in
developing countries 26
2.2.1 A definition of public financial management 27
2.2.2 The budget cycle 29
2.2.3 Common weaknesses of PFM systems in developing
countries 38
3 Main Research Question, Research Design, and
Methodology 41
3.1 Main research question 41
3.2 Research approach 42
3.3 Structure of this report 44