Guest editorial: Happy endings and successful stories in public sector financial management: a lesson drawing perspective Sandra Cohen

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Uploaded by Sandra Cohen     Uploaded date: September 02, 2021    
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Publication date
September 01, 2021
Paper language
Abstract
In the last decades, the modernization and reorganization of public administration has involved several innovations in public sector financial management, with important developments, changes and reforms that have been implemented, both in developed and developing countries. This process of reformstarted under theumbrella of newpublicmanagement (NPM), but, either with a similar or different direction to NPM-type reforms, it is still ongoing. Public administrations are continuously experimenting with new processes, systems and structures that aim to achieve effective and efficient management of public financial resources as well as transparency and accountability at different levels of government. Public management is endlessly adapting to the challenges and pressures faced by governments, such as globalization, new technologies or financial and economic crises.In this editorial, a lesson drawing perspective is adopted to revisit the reforms and experiences analyzed in the literature in different areas. We are not analyzing the reforms carried out, but the messages and lessons that the reforms have evidenced in the literature, referring both to successful and unsuccessful experiences. The importance of a reform is not only about the achievement of predefined goals, but also about the capacity to learn from the mistakes made. In this sense, the aim of this editorial is the evaluation of the lessons that can be learned from past reform experiences.
Preferred Citation

Cohen, S., Manes-Rossi, F., Brusca, I. and Caperchione, E. (2021), "Guest editorial: Happy endings and successful stories in public sector financial management: a lesson drawing perspective", International Journal of Public Sector Management, Vol. 34 No. 4, pp. 393-406. https://doi.org/10.1108/IJPSM-05-2021-347
Keywords
successful accounting reforms; public sector financial management; public sector financial management reforms
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Other
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