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Faculty Research Working Paper Series
Matthew Andrews
Senior Lecturer in Public Policy
phone: (617)384-8039
This Is PFM
Andrews, Matthew, Marco Cangiano, Neil Cole, Paolo de Renzio, Philipp Krause, and Renaud Seligmann. "This Is PFM." HKS Faculty Research Working Paper Series RWP14-034, July 2014.
Abstract
The acronym ‘PFM’ stands for Public Financial Management: But what is public financial management? This short note tries to demystify the concept, drawing on perspectives of specialists in the area who work in different contexts and bring different views (from academia, the multilateral and bilateral development agencies, think tanks, government, and civil society). The note is not meant to be prescriptive but rather offers an entry point to a fuller discussion on the constituent elements of PFM systems, how and why PFM reforms have emerged, and where the gaps are for future attention.
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