000			01526caa a22002538i 4500
001			budget-v7-art16-en
003			FR-PaOEC
005			20210419170652.0
006			a o d i
007			cr || |||m|n||
008			171201s2007 ||| o i|0| 0 eng d
035			_a(FR-PaOEC)
040			_aFR-PaOEC
100	1		_aLeruth, Luc. _915168
245	1	2	_aA Principal-Agent Theory Approach to Public Expenditure Management Systems in Developing Countries _h[electronic resource] / _cLuc Leruth and Elisabeth Paul
260			_aParis : _bOECD Publishing, _c2007.
300			_a30 p.
520	3		_aA well-functioning public expenditure management system is considered a critical pillar of government efficiency. This article discusses PEM systems in developing countries using an analytical framework based on principal-agent theory. This simple model can be applied to various PEM systems and allows for comparisons between institutional settings. To illustrate this, the authors analyse the benefits derived from the use by the ministry of finance of ex post audits and ex ante controls, and assess their value in terms of their ability to deter cheating. The authors derive a set of possible "control regimes" which can be used by the ministry of finance.
650		4	_aGovernance
700	1		_aPaul, Elisabeth.
773	0		_tOECD Journal on Budgeting _gVol. 7, no. 3, p. 1-29 _q7:3<1 _x16812336
856	4	0	_aoecd-ilibrary.org _uhttps://s443-doi-org.br.lsproxy.net/10.1787/budget-v7-art16-en
942			_2ddc _cW-PAPER
999			_c362257 _d320819