Public Sector Governance and Accountability

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This series aims to advance the objective of a well-functioning public sector that delivers quality public services consistent with citizen preferences and that fosters private market-led growth while managing fiscal resources prudently. These books disseminate conceptual guidance and lessons from practices and facilitate learning from each others’ experiences on ideas and practices that promote responsive, responsible, and accountable public governance in developing countries. This series distills current wisdom and presents tools of analysis for improving the efficiency, equity, and efficacy of the public sector. Leading public policy experts and practitioners have contributed to this series. The final volume of this series appeared in 2008.

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Now showing 1 - 10 of 11
  • Publication
    Macro Federalism and Local Finance
    (Washington, DC : World Bank, 2008) Shah, Anwar
    The book is divided into two parts. The first part macro federalism provides a fresh look at emerging constitutional challenges arising from globalization and the information revolution, as well as the dynamic-efficiency and growth implications of existing federal constitutions. Several aspects of these systems are examined: (a) institutional design to achieve internal economic union; (b) policies for regional development; (c) conduct of monetary policy; (d) coordination of fiscal policies, with a special emphasis on tax harmonization; and (e) management of risks of insolvency from sub-national borrowing. The second part of the book local finance provides a comparative perspective on local finances and measures the progress of decentralized governance reforms in developing countries.
  • Publication
    Performance Accountability and Combating Corruption
    (Washington, DC: World Bank, 2007) Shah, Anwar
    his volume provides advice on how to institutionalize performance-based accountability, especially in countries that lack good accountability systems. The volume describes how institutions of accountability may be strengthened to combat corruption. The volume is organized into two parts. The first part deals with public management reforms to ensure the integrity and improve the efficiency of government operations. It outlines an agenda for public management reforms and discusses the roles of e-government and network solutions in performance improvements. The second part of the volume provides advice on strengthening the role of representative institutions, such as organs and committees of parliament, in providing oversight of government programs. It also provides guidance on how auditing and related institutions can be used to detect fraud and corruption. The book highlights the causes of corruption and the use of both internal and external accountability institutions and mechanisms to fight it. It provides advice on how to tailor anticorruption programs to individual country circumstances and how to sequence reform efforts to ensure sustainability. This volume presents the latest thinking of leading development scholars on operationalizing such a governance framework. The focus of this volume is creating performance-based accountability and oversight when there is no bottom line. Each chapter addresses an important dimension of such a framework. The four chapters in part I are concerned with integrity and efficiency in public management. The nine chapters of part II are concerned with institutions and mechanisms to hold government to account.
  • Publication
    Budgeting and Budgetary Institutions
    (Washington, DC : World Bank, 2007) Shah, Anwar
    Budgetary institutions have historically played a critical role in a gradual movement toward responsive, responsible, and accountable public governance in industrial countries. This paper includes the following headings: overview; a primer on budgeting and budgetary institutions; the budget and its coverage; capital budgets -- theory and practice; budget methods and practices; a primer on performance budgeting; accrual accounting in the public sector -- lessons for developing countries; activity-based cost management in the public sector; budget preparation and approval; budget execution; automating public financial management in developing countries; what would an ideal public finance management system look like; strengthening public expenditure management Africa -- criteria, priorities, and sequencing; budgeting in post-conflict countries; country case study -- Kenya; and country case study -- South Africa.
  • Publication
    Participatory Budgeting
    (Washington, DC : World Bank, 2007) Shah, Anwar
    This book provides an overview of the principles underlying participatory budgeting. It analyzes the merits and demerits of participatory budgeting practices around the world with a view to guiding policy makers and practitioners on improving such practices in the interest of inclusive governance. This publication includes five regional surveys, and seven country case studies can be found on the accompanying CD ROM. The study explains that participatory budgeting has been advanced by budget practitioners and academics as an important tool for inclusive and accountable governance and has been implemented in various forms in many developing countries around the globe. It adds that through participatory budgeting, citizens have the opportunity to gain firsthand knowledge of government operations, influence government policies, and hold government to account. However, participatory processes also run the risk of capture by interest groups. Captured processes may continue to promote elitism in government decision making. This book examines the potential and perils of participatory budgeting, as observed from practices around the globe. It is divided into three parts. Part I presents the nuts and bolts of participatory budgeting. Part II surveys experiences with participatory budgeting in various regions of the world. Part III (Vol. 2) is on the CD ROM accompanying this book, and it examines case studies of practices in seven countries.
  • Publication
    Participatory Budgeting : Contents of CD Rom
    (Washington, DC: World Bank, 2007) Shah, Anwar
    This book provides an overview of the principles underlying participatory budgeting. It analyzes the merits and demerits of participatory budgeting practices around the world with a view to guiding policy makers and practitioners on improving such practices in the interest of inclusive governance. This publication includes five regional surveys, and seven country case studies can be found on the accompanying CD ROM. The study explains that participatory budgeting has been advanced by budget practitioners and academics as an important tool for inclusive and accountable governance and has been implemented in various forms in many developing countries around the globe. It adds that through participatory budgeting, citizens have the opportunity to gain firsthand knowledge of government operations, influence government policies, and hold government to account. However, participatory processes also run the risk of capture by interest groups. Captured processes may continue to promote elitism in government decision making. This book examines the potential and perils of participatory budgeting, as observed from practices around the globe. It is divided into three parts. Part I presents the nuts and bolts of participatory budgeting. Part II surveys experiences with participatory budgeting in various regions of the world. Part III (Vol. 2) is on the CD ROM accompanying this book, and it examines case studies of practices in seven countries.
  • Publication
    Local Public Financial Management
    (Washington, DC: World Bank, 2007) Shah, Anwar
    This volume provides an overview of local government financial accounting and reporting and where better practices in cash management are documented. The use of transparent procurement processes to mitigate corruption is also elaborated on while practical guidance is imparted on how and when to use debt, how to assess debt affordability, what debt to use, how to issue debt, and how to manage debt. The use of internal controls and audits to ensure efficiency and integrity is highlighted in this volume with particular emphasis on the role of external audit in combating corruption. Audit methods to detect corruption are also presented and discussed. The volume represents a collaborative effort of the Swedish International Development Cooperation Agency and the World Bank Institute to support reform of the public expenditure management and financial accountability systems in developing countries, especially in Africa.
  • Publication
    Local Governance in Industrial Countries
    (Washington, DC: World Bank, 2006) Shah, Anwar
    Local government refers to specific institutions or entities created by national constitutions (Brazil, Denmark, France, India, Italy, Japan, Sweden), by state constitutions (Australia, the United States), by ordinary legislation of a higher level of central government (New Zealand, the United Kingdom, most countries), by provincial or state legislation (Canada, Pakistan), or by executive order (China) to deliver a range of specified services to a relatively small geographically delineated area. Local governance is a broader concept and is defined as the formulation and execution of collective action at the local level. Thus, it encompasses the direct and indirect roles of formal institutions of local government and government hierarchies, as well as the roles of informal norms, networks, community organizations, and neighborhood associations in pursuing collective action by defining the framework for citizen-citizen and citizen-state interactions, collective decision making, and delivery of local public services.
  • Publication
    Local Governance in Developing Countries
    (Washington, DC: World Bank, 2006) Shah, Anwar
    This book develops a comparative institutional framework for responsive, responsible, and accountable governance in developing countries. It provides a synthesis of analytical literature on local governance. It traces the historical evolution of local governance and presents a stylized view of alternative models of local governance practiced in various countries. It also presents case studies for 10 countries by leading national and international scholars. The country case studies present an in-depth view of local government organization and finance in each country.
  • Publication
    Public Expenditure Analysis
    (Washington, DC: World Bank, 2005) Shah, Anwar
    This book provides tools of analysis for discovering equity in tax burdens as well as in public spending and judging government performance in its role in safeguarding the interests of the poor and those otherwise disadvantaged members of society, such as women, children, and minorities. The book further provides a framework for a rights-based approach to citizen empowerment-in other words, creating an institutional design with appropriate rules, restraints, and incentives to make the public sector responsive and accountable to an average voter. Various chapters in this book provide tools of analysis for addressing the following test questions: public burden test; poverty reduction test; social protection test; gender safeguard test; responsiveness test; and accountability test.
  • Publication
    Fiscal Management
    (Washington, DC: World Bank, 2005) Shah, Anwar; Shah, Anwar
    In Western democracies, systems of checks and balances built into government structures have formed the core of good governance, and have helped empower citizens for more than two hundred years. Many developing countries, however, continue to suffer from unsatisfactory and often dysfunctional governance systems, including inappropriate allocation of resources, inefficient revenue systems, and weak delivery of vital public services. This book addresses these issues by providing tools to help assess a government's fiscal health from the perspective of public accountability, including the political economy of the budget, performance-based budgeting, revenue performance, debt management, measuring a government's net worth, assessing fiscal risks, reforming civil service, and strengthening institutions of accountability.