Suchergebnisse

"It's not your money - it belongs to the people." Taking this simple axiom seriously creates unique challenges for the management of public funds. Andrew Graham outlines all aspects of public sector financial management, addressing how funds are obtained, what rules of accountability and accounting are applied, who controls public funds, what constitutes effective budget management at the operational level, and how accountability and oversight are dealt with. The skills demanded of public sector managers in financial management are becoming increasingly onerous and complex. Canadian Public Sector Financial Management will be of great help to practitioners in the public sector who wish to better understand their financial responsibilities as well as to students of public administration and the general reader concerned with public financial management issues. The secondedition of Canadian Public-Sector Financial Management updates the widely used text, reflecting on the developments in public financial management over the past six years. Developments in financial reporting and the widespread need for governments to constrain growth and manage their finances more closely are looked at. It remains focused on the practitioner and manager in the public sector.

AbstractGovernments are an important source of funding for the nonprofit and voluntary sector. Yet, the use of funding instruments is conditioned by the political and institutional context. This paper proposes three financing models – charity, welfare state and citizenship – which capture the link between the choice of public financing and the broader institutional context. The financing models are then used to examine the evolution of funding patterns in Canada. We argue that the evolution of financing models in Canada has gradually constrained instrument choice and more importantly, a market-oriented application of funding instruments has dominated the financing debates at the expense of a broader focus on preconditions of applying the instruments effectively. As a result, funding instruments in Canada are poorly suited for fostering innovation and investing in capacity development in the voluntary sector.