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Public Internal Financial Control: A New Framework for Public Sector Management

  • Item No. : 1018
  • ISBN : 0-89413-605-4
  • Publisher : The IIA Research Foundation
  • Publish Date : 2007
  • Authors : Alain-Gerard Cohen
  • Media : Paperback
  • Page count : 174
  • Dimensions : 8.5 x 11
  • Member Price : $45.00
  • Non-Member Price : $65.00

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Public Internal Financial Control (PIFC) - A New Framework for Public Sector Management bridges cultural divides to bring understanding of modern internal control systems to the “Old World,” and helps to explain to the “New World” how to communicate effectively on these topics.

The PIFC concept was developed in the late 1990’s as a means for Eastern Bloc countries that are working toward full membership of the European Union to implement the necessary control systems to safeguard public resources. Moreover, it is equally relevant for developing countries whose governance structures parallel the public-law model.
 
This book will:
  • Help public managers understand the nuances of the PIFC concept.
  • Identify the key decisions needed to tailor the approach to their particular environment. Serve as an important guide for government officials in public-law countries that are attempting to incorporate modern concepts of internal control into  their traditional governance structures.
  • Assist students of public administration and public policy in  understanding the differences between public law governance structures and the Anglo-American or “Westminster” models.
  • Shed light on the fundamental challenges that exist in transferring principles like “control,” “internal control,” and “system” across cultures.
Public Internal Financial Control—A New Framework for Public Sector Management recognizes today's challenges and provides a useful guide to implementing modern management control systems through a tailored and evolutionary process. Its position that we should seek “evolution” rather than “revolution” clearly recognizes the circumstances of public sector managers who are confronting unprecedented changes in their processes, organizational structures, and even in their ways of thinking about control.

 
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