Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 2020
The rapid change in technology gives governments an opportunity to develop their financial system... more The rapid change in technology gives governments an opportunity to develop their financial systems. Governments in developing countries are increasingly exploring methods and systems to modernize and improve their financial systems. Over the years, the governments have aimed at producing an effective, efficient, accountable, transparent, secure, and comprehensive financial reporting and management system. Financial management information systems—the oldest record-keeping methods, dating back hundreds of years—include the recording of financial information based on accounting practices. In other words, it is not a new concept either in the literature or for implementation. However, with the rapid development of information technologies, developed countries have shown an increased tendency to digitize and transfer activities related to public financial management onto the electronic environments. One of the most important activities is the Integrated Financial Management Information System (IFMIS), which allows public institutions to digitize key aspects of budget implementations and accounting procedures. IFMIS is a budgeting and accounting system that manages spending, processing, payment, reporting and budgeting for governments and other entities, based on information technologies. An IFMIS bundles significant financial management functions into one software suite of applications (Chado 2015). The governments implement IFMIS to increase the efficiency and the effectiveness of their financial management. The system helps the governments to facilitate adoption of modern public expenditure’s best practices for keeping with international standards and benchmarks (Chado 2015; International Consortium on Governmental Financial Management 2008).
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Papers by habip demirhan
local level. As a result of public’s demand to participate in local administration activities, an administration
based on participatory budgeting and strategic planning has been developed. In this context, taking into
account of the participatory budgeting by municipalities while preparing strategic plans will ensure the public’s
having a say in local service delivery. In this study, by referinng the development of strategic planning within
the frame of participatory budgeting, an evaluation of Đzmir Metropolitan Municipality’s final strategic plan
which covers the period from 2015 through to 2019, wanted to be done within the context of participatory
budgeting.
local level. As a result of public’s demand to participate in local administration activities, an administration
based on participatory budgeting and strategic planning has been developed. In this context, taking into
account of the participatory budgeting by municipalities while preparing strategic plans will ensure the public’s
having a say in local service delivery. In this study, by referinng the development of strategic planning within
the frame of participatory budgeting, an evaluation of Đzmir Metropolitan Municipality’s final strategic plan
which covers the period from 2015 through to 2019, wanted to be done within the context of participatory
budgeting.