Public Financial Management and Internal Control : The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies
This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition t...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Hepworth, Noel [verfasserIn] |
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| Format: |
E-Book |
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| Sprache: |
Unbestimmt |
| Erschienen: |
Cham: Springer Nature ; 2024 |
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| Rechteinformationen: |
Open Access Namensnennung 4.0 International ; CC BY 4.0 |
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| Schlagwörter: |
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| Umfang: |
1 Online-Ressource (579 p.) |
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| Links: | |
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| ISBN: |
978-3-031-35066-5 978-3-031-35065-8 |
| Katalog-ID: |
1877774243 |
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| 245 | 1 | 0 | |a Public Financial Management and Internal Control |b The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies |
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| 520 | |a This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exists willing to take advantage of the opportunities created by such technical developments, is it beneficial to pursue them. The benefits of PFM/IC flow from an improved quality of management. Despite enormous efforts, reform of public financial management and internal control (PFM/IC) in developing and transition economy countries has not been particularly successful in improving the quality of public service delivery and the use of public resources. This book outlines why this is and suggests a new approach. The analysis set out in this book is particularly relevant especially given limited national budgets and squeezed international aid budgets. These management changes include to the political/official relationships, to management structures, to budgetary and accounting arrangements and to the relationships between, particularly, the ministry of finance and other ministries. They require the delegation of operational management, developments in financial management and in accountability arrangements and a reconsideration of personnel policies, penalty and sanction arrangements. Managerial training for the civil service will be a key requirement. Reform may impact upon traditional cultural practices. These changes are all inter-related and should be coordinated | ||
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9783031350665 978-3-031-35066-5 9783031350658 978-3-031-35065-8 20.500.12854/121666 hdl (DE-627)1877774243 (DE-599)KEP100182704 (OCoLC)1418834984 (DOAB)121666 (EBP)100182704 DE-627 ger DE-627 rda und KFFD bicssc KFCF bicssc KCM bicssc Hepworth, Noel verfasserin aut Public Financial Management and Internal Control The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies Cham Springer Nature 2024 1 Online-Ressource (579 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Open Access Unrestricted online access star This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exists willing to take advantage of the opportunities created by such technical developments, is it beneficial to pursue them. The benefits of PFM/IC flow from an improved quality of management. Despite enormous efforts, reform of public financial management and internal control (PFM/IC) in developing and transition economy countries has not been particularly successful in improving the quality of public service delivery and the use of public resources. This book outlines why this is and suggests a new approach. The analysis set out in this book is particularly relevant especially given limited national budgets and squeezed international aid budgets. These management changes include to the political/official relationships, to management structures, to budgetary and accounting arrangements and to the relationships between, particularly, the ministry of finance and other ministries. They require the delegation of operational management, developments in financial management and in accountability arrangements and a reconsideration of personnel policies, penalty and sanction arrangements. Managerial training for the civil service will be a key requirement. Reform may impact upon traditional cultural practices. 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Nur für Angehörige der HSU: Volltextzugang von außerhalb des Campus mit Anmeldung über Shibboleth mit Ihrer Bibliothekskennung z 29-01-24 63 01 3401 4471523104 E-Books LF GBV-DOAB z 29-01-24 65 01 0003 4471607170 OLR-DOAB Nach dem deutschen Urheberrecht darf das Werk bzw. der Inhalt zum eigenen Gebrauch kostenfrei heruntergeladen, konsumiert, gespeichert oder ausgedruckt, nicht jedoch im Internet bereitgestellt oder an Außenstehende weitergegeben werden! z 29-01-24 70 01 0089 4470682489 OLR-DOAB-OA DOAB Directory of Open Access Books z 29-01-24 72 01 0035 4469459496 OLR-ZDB-94-OAB DOAB Directory of Open Access Books z 28-01-24 90 01 3090 4471186957 OLR-HILoapen z 29-01-24 91 01 3091 4469673390 OLR-DOAB DOAB Directory of Open Access Books z 29-01-24 92 01 0033 4470178101 OLR-Open Access DOAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. 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9783031350665 978-3-031-35066-5 9783031350658 978-3-031-35065-8 20.500.12854/121666 hdl (DE-627)1877774243 (DE-599)KEP100182704 (OCoLC)1418834984 (DOAB)121666 (EBP)100182704 DE-627 ger DE-627 rda und KFFD bicssc KFCF bicssc KCM bicssc Hepworth, Noel verfasserin aut Public Financial Management and Internal Control The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies Cham Springer Nature 2024 1 Online-Ressource (579 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Open Access Unrestricted online access star This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exists willing to take advantage of the opportunities created by such technical developments, is it beneficial to pursue them. The benefits of PFM/IC flow from an improved quality of management. Despite enormous efforts, reform of public financial management and internal control (PFM/IC) in developing and transition economy countries has not been particularly successful in improving the quality of public service delivery and the use of public resources. This book outlines why this is and suggests a new approach. The analysis set out in this book is particularly relevant especially given limited national budgets and squeezed international aid budgets. These management changes include to the political/official relationships, to management structures, to budgetary and accounting arrangements and to the relationships between, particularly, the ministry of finance and other ministries. They require the delegation of operational management, developments in financial management and in accountability arrangements and a reconsideration of personnel policies, penalty and sanction arrangements. Managerial training for the civil service will be a key requirement. Reform may impact upon traditional cultural practices. These changes are all inter-related and should be coordinated Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ English Public finance Financial accounting Development economics & emerging economies https://directory.doabooks.org/handle/20.500.12854/121666 X:DOAB Verlag kostenfrei ZDB-94-OAB GBV_ILN_11 ISIL_DE-1a SYSFLAG_1 GBV_KXP GBV_ILN_20 ISIL_DE-84 GBV_ILN_22 ISIL_DE-18 GBV_ILN_23 ISIL_DE-830 GBV_ILN_24 ISIL_DE-8 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_60 ISIL_DE-705 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_90 ISIL_DE-Hil2 GBV_ILN_91 ISIL_DE-HIL3 GBV_ILN_92 ISIL_DE-33 GBV_ILN_95 ISIL_DE-542 GBV_ILN_105 ISIL_DE-841 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_130 ISIL_DE-700 GBV_ILN_131 ISIL_DE-Va1 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_635 ISIL_DE-B2138 GBV_ILN_808 GBV_ILN_2011 ISIL_DE-16 GBV_ILN_2014 ISIL_DE-90 GBV_ILN_2018 ISIL_DE-31 GBV_ILN_2034 ISIL_DE-Rt2 GBV_ILN_2037 ISIL_DE-747 GBV_ILN_2050 ISIL_DE-Zi4 GBV_ILN_2108 ISIL_DE-991 GBV_ILN_2403 ISIL_DE-LFER BO 11 01 0001 4470346330 00 5:LIZFREI --%%-- --%%-- --%%-- k 29-01-24 20 01 0084 4470934755 OLR-DOAB z 29-01-24 22 01 0018 4470514403 OLR-ZDB-94-OAB DOAB Directory of Open Access Books zu 29-01-24 23 01 0830 4470766615 olr-doab f z 29-01-24 24 01 0008 4471270974 OLR-doab z 29-01-24 30 01 0104 4471018787 OLR-OAB Open Access, Directory of Open Access Books (DOAB) z 29-01-24 31 01 0027 4470598445 OLR-DOAB z 29-01-24 39 01 0547 4471102893 OLR-ZDB-94-OAB ke 29-01-24 40 01 0007 4470430358 OLR-DOAB xsn 29-01-24 60 01 0705 447000989X OPENAccess Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Keine Weitergabe an Dritte. Kein systematisches Downloaden durch Robots. Nur für Angehörige der HSU: Volltextzugang von außerhalb des Campus mit Anmeldung über Shibboleth mit Ihrer Bibliothekskennung z 29-01-24 63 01 3401 4471523104 E-Books LF GBV-DOAB z 29-01-24 65 01 0003 4471607170 OLR-DOAB Nach dem deutschen Urheberrecht darf das Werk bzw. der Inhalt zum eigenen Gebrauch kostenfrei heruntergeladen, konsumiert, gespeichert oder ausgedruckt, nicht jedoch im Internet bereitgestellt oder an Außenstehende weitergegeben werden! z 29-01-24 70 01 0089 4470682489 OLR-DOAB-OA DOAB Directory of Open Access Books z 29-01-24 72 01 0035 4469459496 OLR-ZDB-94-OAB DOAB Directory of Open Access Books z 28-01-24 90 01 3090 4471186957 OLR-HILoapen z 29-01-24 91 01 3091 4469673390 OLR-DOAB DOAB Directory of Open Access Books z 29-01-24 92 01 0033 4470178101 OLR-Open Access DOAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Das Ebook ist frei zugänglich. z 29-01-24 95 01 3095 446958410X OLR-OAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 29-01-24 105 01 0841 4471775553 OLR-OAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 29-01-24 110 01 3110 4471355007 OLR-DOAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. 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They require the delegation of operational management, developments in financial management and in accountability arrangements and a reconsideration of personnel policies, penalty and sanction arrangements. Managerial training for the civil service will be a key requirement. Reform may impact upon traditional cultural practices. These changes are all inter-related and should be coordinated Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ English Public finance Financial accounting Development economics & emerging economies https://directory.doabooks.org/handle/20.500.12854/121666 X:DOAB Verlag kostenfrei ZDB-94-OAB GBV_ILN_11 ISIL_DE-1a SYSFLAG_1 GBV_KXP GBV_ILN_20 ISIL_DE-84 GBV_ILN_22 ISIL_DE-18 GBV_ILN_23 ISIL_DE-830 GBV_ILN_24 ISIL_DE-8 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_60 ISIL_DE-705 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_90 ISIL_DE-Hil2 GBV_ILN_91 ISIL_DE-HIL3 GBV_ILN_92 ISIL_DE-33 GBV_ILN_95 ISIL_DE-542 GBV_ILN_105 ISIL_DE-841 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_130 ISIL_DE-700 GBV_ILN_131 ISIL_DE-Va1 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_635 ISIL_DE-B2138 GBV_ILN_808 GBV_ILN_2011 ISIL_DE-16 GBV_ILN_2014 ISIL_DE-90 GBV_ILN_2018 ISIL_DE-31 GBV_ILN_2034 ISIL_DE-Rt2 GBV_ILN_2037 ISIL_DE-747 GBV_ILN_2050 ISIL_DE-Zi4 GBV_ILN_2108 ISIL_DE-991 GBV_ILN_2403 ISIL_DE-LFER BO 11 01 0001 4470346330 00 5:LIZFREI --%%-- --%%-- --%%-- k 29-01-24 20 01 0084 4470934755 OLR-DOAB z 29-01-24 22 01 0018 4470514403 OLR-ZDB-94-OAB DOAB Directory of Open Access Books zu 29-01-24 23 01 0830 4470766615 olr-doab f z 29-01-24 24 01 0008 4471270974 OLR-doab z 29-01-24 30 01 0104 4471018787 OLR-OAB Open Access, Directory of Open Access Books (DOAB) z 29-01-24 31 01 0027 4470598445 OLR-DOAB z 29-01-24 39 01 0547 4471102893 OLR-ZDB-94-OAB ke 29-01-24 40 01 0007 4470430358 OLR-DOAB xsn 29-01-24 60 01 0705 447000989X OPENAccess Vervielfältigungen (z.B. 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| allfieldsGer |
9783031350665 978-3-031-35066-5 9783031350658 978-3-031-35065-8 20.500.12854/121666 hdl (DE-627)1877774243 (DE-599)KEP100182704 (OCoLC)1418834984 (DOAB)121666 (EBP)100182704 DE-627 ger DE-627 rda und KFFD bicssc KFCF bicssc KCM bicssc Hepworth, Noel verfasserin aut Public Financial Management and Internal Control The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies Cham Springer Nature 2024 1 Online-Ressource (579 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Open Access Unrestricted online access star This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exists willing to take advantage of the opportunities created by such technical developments, is it beneficial to pursue them. The benefits of PFM/IC flow from an improved quality of management. Despite enormous efforts, reform of public financial management and internal control (PFM/IC) in developing and transition economy countries has not been particularly successful in improving the quality of public service delivery and the use of public resources. This book outlines why this is and suggests a new approach. The analysis set out in this book is particularly relevant especially given limited national budgets and squeezed international aid budgets. These management changes include to the political/official relationships, to management structures, to budgetary and accounting arrangements and to the relationships between, particularly, the ministry of finance and other ministries. They require the delegation of operational management, developments in financial management and in accountability arrangements and a reconsideration of personnel policies, penalty and sanction arrangements. Managerial training for the civil service will be a key requirement. Reform may impact upon traditional cultural practices. These changes are all inter-related and should be coordinated Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ English Public finance Financial accounting Development economics & emerging economies https://directory.doabooks.org/handle/20.500.12854/121666 X:DOAB Verlag kostenfrei ZDB-94-OAB GBV_ILN_11 ISIL_DE-1a SYSFLAG_1 GBV_KXP GBV_ILN_20 ISIL_DE-84 GBV_ILN_22 ISIL_DE-18 GBV_ILN_23 ISIL_DE-830 GBV_ILN_24 ISIL_DE-8 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_60 ISIL_DE-705 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_90 ISIL_DE-Hil2 GBV_ILN_91 ISIL_DE-HIL3 GBV_ILN_92 ISIL_DE-33 GBV_ILN_95 ISIL_DE-542 GBV_ILN_105 ISIL_DE-841 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_130 ISIL_DE-700 GBV_ILN_131 ISIL_DE-Va1 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_635 ISIL_DE-B2138 GBV_ILN_808 GBV_ILN_2011 ISIL_DE-16 GBV_ILN_2014 ISIL_DE-90 GBV_ILN_2018 ISIL_DE-31 GBV_ILN_2034 ISIL_DE-Rt2 GBV_ILN_2037 ISIL_DE-747 GBV_ILN_2050 ISIL_DE-Zi4 GBV_ILN_2108 ISIL_DE-991 GBV_ILN_2403 ISIL_DE-LFER BO 11 01 0001 4470346330 00 5:LIZFREI --%%-- --%%-- --%%-- k 29-01-24 20 01 0084 4470934755 OLR-DOAB z 29-01-24 22 01 0018 4470514403 OLR-ZDB-94-OAB DOAB Directory of Open Access Books zu 29-01-24 23 01 0830 4470766615 olr-doab f z 29-01-24 24 01 0008 4471270974 OLR-doab z 29-01-24 30 01 0104 4471018787 OLR-OAB Open Access, Directory of Open Access Books (DOAB) z 29-01-24 31 01 0027 4470598445 OLR-DOAB z 29-01-24 39 01 0547 4471102893 OLR-ZDB-94-OAB ke 29-01-24 40 01 0007 4470430358 OLR-DOAB xsn 29-01-24 60 01 0705 447000989X OPENAccess Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Keine Weitergabe an Dritte. Kein systematisches Downloaden durch Robots. Nur für Angehörige der HSU: Volltextzugang von außerhalb des Campus mit Anmeldung über Shibboleth mit Ihrer Bibliothekskennung z 29-01-24 63 01 3401 4471523104 E-Books LF GBV-DOAB z 29-01-24 65 01 0003 4471607170 OLR-DOAB Nach dem deutschen Urheberrecht darf das Werk bzw. der Inhalt zum eigenen Gebrauch kostenfrei heruntergeladen, konsumiert, gespeichert oder ausgedruckt, nicht jedoch im Internet bereitgestellt oder an Außenstehende weitergegeben werden! z 29-01-24 70 01 0089 4470682489 OLR-DOAB-OA DOAB Directory of Open Access Books z 29-01-24 72 01 0035 4469459496 OLR-ZDB-94-OAB DOAB Directory of Open Access Books z 28-01-24 90 01 3090 4471186957 OLR-HILoapen z 29-01-24 91 01 3091 4469673390 OLR-DOAB DOAB Directory of Open Access Books z 29-01-24 92 01 0033 4470178101 OLR-Open Access DOAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Das Ebook ist frei zugänglich. z 29-01-24 95 01 3095 446958410X OLR-OAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 29-01-24 105 01 0841 4471775553 OLR-OAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 29-01-24 110 01 3110 4471355007 OLR-DOAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Open Access z 29-01-24 130 01 0700 4471439073 OLR-DOAB z 29-01-24 131 01 3131 446710965X OLR-OA-DOAB Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers. z 24-01-24 132 01 0959 4469326445 OLR-OAB Open Access x 28-01-24 136 01 3526 4470094072 OLR-DOAB z 29-01-24 147 01 3528 4471691422 OLR-DOAB frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 29-01-24 161 01 0960 4469143146 OLR-DOAB DOAB Directory of Open Access Books z 28-01-24 213 01 0551 4469841803 OLR-DOAB DOAB Directory of Open Access Books z 29-01-24 230 01 0552 4469925837 OLR-DOAB DOAB Directory of Open Access Books z 29-01-24 283 01 3283 4470262242 Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 29-01-24 293 01 3293 4469230820 OLR-DOAB DOAB Directory of Open Access Books z 28-01-24 370 01 4370 4469757691 OLR-FREE Kostenloser Zugriff z 29-01-24 635 01 3635 4511018707 OLR-DOAB Open Access. Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 11-04-24 808 01 4808 4470850713 OLR-DOAB DOAB Directory of Open Access Books zg 29-01-24 2011 01 DE-16 4474291352 00 --%%-- --%%-- --%%-- --%%-- l01 02-02-24 2014 01 DE-90 4474671317 00 --%%-- --%%-- --%%-- --%%-- l01 02-02-24 2018 01 DE-31 4474291360 00 --%%-- --%%-- --%%-- n Der Zugriff ist kostenfrei möglich. l01 02-02-24 2034 01 DE-Rt2 4474291379 00 --%%-- eBook n n frei zugänglich l01 02-02-24 2037 01 DE-747 4474291387 00 --%%-- eBook OAPEN Foundation OpenAccess --%%-- n Im Internet frei verfügbar l01 02-02-24 2050 01 DE-Zi4 4474671333 00 --%%-- --%%-- --%%-- n Elektronischer Volltext - Open Access l01 02-02-24 2108 01 DE-991 4474291395 00 --%%-- eBook DOAB --%%-- n Elektronischer Volltext - Campuslizenz l01 02-02-24 2403 01 DE-LFER 4474671341 00 --%%-- --%%-- n --%%-- l01 02-02-24 20 01 0084 https://directory.doabooks.org/handle/20.500.12854/121666 22 01 0018 Volltextzugang https://directory.doabooks.org/handle/20.500.12854/121666 23 01 0830 https://directory.doabooks.org/handle/20.500.12854/121666 24 01 0008 https://directory.doabooks.org/handle/20.500.12854/121666 30 01 0104 https://directory.doabooks.org/handle/20.500.12854/121666 31 01 0027 https://directory.doabooks.org/handle/20.500.12854/121666 40 01 0007 Volltext, Open Access https://directory.doabooks.org/handle/20.500.12854/121666 60 01 0705 https://directory.doabooks.org/handle/20.500.12854/121666 63 01 3401 E-Book https://directory.doabooks.org/handle/20.500.12854/121666 65 01 0003 Open Access https://directory.doabooks.org/handle/20.500.12854/121666 65 01 0003 Dieser Titel ist Teil einer Datenbank http://www.bibliothek.uni-regensburg.de/dbinfo/detail.php?titel_id=11367&bib_id=ulb_hal 70 01 0089 https://directory.doabooks.org/handle/20.500.12854/121666 72 01 0035 https://directory.doabooks.org/handle/20.500.12854/121666 90 01 3090 https://directory.doabooks.org/handle/20.500.12854/121666 91 01 3091 https://directory.doabooks.org/handle/20.500.12854/121666 92 01 0033 https://directory.doabooks.org/handle/20.500.12854/121666 95 01 3095 https://directory.doabooks.org/handle/20.500.12854/121666 105 01 0841 https://directory.doabooks.org/handle/20.500.12854/121666 110 01 3110 Open Access https://directory.doabooks.org/handle/20.500.12854/121666 130 01 0700 Open Access https://directory.doabooks.org/handle/20.500.12854/121666 131 01 3131 https://directory.doabooks.org/handle/20.500.12854/121666 132 01 0959 https://directory.doabooks.org/handle/20.500.12854/121666 136 01 3526 Open Access https://directory.doabooks.org/handle/20.500.12854/121666 147 01 3528 https://directory.doabooks.org/handle/20.500.12854/121666 161 01 0960 https://directory.doabooks.org/handle/20.500.12854/121666 LF 213 01 0551 https://directory.doabooks.org/handle/20.500.12854/121666 230 01 0552 https://directory.doabooks.org/handle/20.500.12854/121666 283 01 3283 https://directory.doabooks.org/handle/20.500.12854/121666 293 01 3293 https://directory.doabooks.org/handle/20.500.12854/121666 LF 370 01 4370 https://directory.doabooks.org/handle/20.500.12854/121666 635 01 3635 https://directory.doabooks.org/handle/20.500.12854/121666 808 01 4808 Volltextzugang https://directory.doabooks.org/handle/20.500.12854/121666 2011 01 DE-16 https://directory.doabooks.org/handle/20.500.12854/121666 2014 01 DE-90 Volltext frei verfügbar https://directory.doabooks.org/handle/20.500.12854/121666 2034 01 DE-Rt2 https://directory.doabooks.org/handle/20.500.12854/121666 2037 01 DE-747 https://directory.doabooks.org/handle/20.500.12854/121666 2050 01 DE-Zi4 https://directory.doabooks.org/handle/20.500.12854/121666 2108 01 DE-991 https://directory.doabooks.org/handle/20.500.12854/121666 2403 01 DE-LFER https://directory.doabooks.org/handle/20.500.12854/121666 31 01 0027 00 E-Book Open Access 132 01 0959 00 EBooks DOAB Open Access 20 01 0084 OLR-DOAB 22 01 0018 OLR-ZDB-94-OAB 23 01 0830 olr-doab 24 01 0008 OLR-doab 24 01 0008 olr-frei 30 01 0104 OLR-OAB 31 01 0027 OLR-DOAB 39 01 0547 OLR-ZDB-94-OAB 39 01 0547 LF 40 01 0007 OLR-DOAB 60 01 0705 OPENAccess 63 01 3401 E-Books LF GBV-DOAB 65 01 0003 OLR-DOAB 70 01 0089 OLR-DOAB-OA 72 01 0035 OLR-ZDB-94-OAB 90 01 3090 OLR-HILoapen 91 01 3091 OLR-DOAB 92 01 0033 OLR-Open Access DOAB 95 01 3095 OLR-OAB 105 01 0841 OLR-OAB 110 01 3110 OLR-DOAB 130 01 0700 OLR-DOAB 131 01 3131 OLR-OA-DOAB 132 01 0959 OLR-OAB 136 01 3526 OLR-DOAB 147 01 3528 OLR-DOAB 161 01 0960 OLR-DOAB 213 01 0551 OLR-DOAB 230 01 0552 OLR-DOAB 293 01 3293 OLR-DOAB 370 01 4370 OLR-FREE 370 01 4370 olr-ebook ZDB-94-OAB 635 01 3635 OLR-DOAB 808 01 4808 OLR-DOAB |
| allfieldsSound |
9783031350665 978-3-031-35066-5 9783031350658 978-3-031-35065-8 20.500.12854/121666 hdl (DE-627)1877774243 (DE-599)KEP100182704 (OCoLC)1418834984 (DOAB)121666 (EBP)100182704 DE-627 ger DE-627 rda und KFFD bicssc KFCF bicssc KCM bicssc Hepworth, Noel verfasserin aut Public Financial Management and Internal Control The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies Cham Springer Nature 2024 1 Online-Ressource (579 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Open Access Unrestricted online access star This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exists willing to take advantage of the opportunities created by such technical developments, is it beneficial to pursue them. The benefits of PFM/IC flow from an improved quality of management. Despite enormous efforts, reform of public financial management and internal control (PFM/IC) in developing and transition economy countries has not been particularly successful in improving the quality of public service delivery and the use of public resources. This book outlines why this is and suggests a new approach. The analysis set out in this book is particularly relevant especially given limited national budgets and squeezed international aid budgets. These management changes include to the political/official relationships, to management structures, to budgetary and accounting arrangements and to the relationships between, particularly, the ministry of finance and other ministries. They require the delegation of operational management, developments in financial management and in accountability arrangements and a reconsideration of personnel policies, penalty and sanction arrangements. Managerial training for the civil service will be a key requirement. Reform may impact upon traditional cultural practices. These changes are all inter-related and should be coordinated Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ English Public finance Financial accounting Development economics & emerging economies https://directory.doabooks.org/handle/20.500.12854/121666 X:DOAB Verlag kostenfrei ZDB-94-OAB GBV_ILN_11 ISIL_DE-1a SYSFLAG_1 GBV_KXP GBV_ILN_20 ISIL_DE-84 GBV_ILN_22 ISIL_DE-18 GBV_ILN_23 ISIL_DE-830 GBV_ILN_24 ISIL_DE-8 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_60 ISIL_DE-705 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_90 ISIL_DE-Hil2 GBV_ILN_91 ISIL_DE-HIL3 GBV_ILN_92 ISIL_DE-33 GBV_ILN_95 ISIL_DE-542 GBV_ILN_105 ISIL_DE-841 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_130 ISIL_DE-700 GBV_ILN_131 ISIL_DE-Va1 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_635 ISIL_DE-B2138 GBV_ILN_808 GBV_ILN_2011 ISIL_DE-16 GBV_ILN_2014 ISIL_DE-90 GBV_ILN_2018 ISIL_DE-31 GBV_ILN_2034 ISIL_DE-Rt2 GBV_ILN_2037 ISIL_DE-747 GBV_ILN_2050 ISIL_DE-Zi4 GBV_ILN_2108 ISIL_DE-991 GBV_ILN_2403 ISIL_DE-LFER BO 11 01 0001 4470346330 00 5:LIZFREI --%%-- --%%-- --%%-- k 29-01-24 20 01 0084 4470934755 OLR-DOAB z 29-01-24 22 01 0018 4470514403 OLR-ZDB-94-OAB DOAB Directory of Open Access Books zu 29-01-24 23 01 0830 4470766615 olr-doab f z 29-01-24 24 01 0008 4471270974 OLR-doab z 29-01-24 30 01 0104 4471018787 OLR-OAB Open Access, Directory of Open Access Books (DOAB) z 29-01-24 31 01 0027 4470598445 OLR-DOAB z 29-01-24 39 01 0547 4471102893 OLR-ZDB-94-OAB ke 29-01-24 40 01 0007 4470430358 OLR-DOAB xsn 29-01-24 60 01 0705 447000989X OPENAccess Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Keine Weitergabe an Dritte. Kein systematisches Downloaden durch Robots. Nur für Angehörige der HSU: Volltextzugang von außerhalb des Campus mit Anmeldung über Shibboleth mit Ihrer Bibliothekskennung z 29-01-24 63 01 3401 4471523104 E-Books LF GBV-DOAB z 29-01-24 65 01 0003 4471607170 OLR-DOAB Nach dem deutschen Urheberrecht darf das Werk bzw. der Inhalt zum eigenen Gebrauch kostenfrei heruntergeladen, konsumiert, gespeichert oder ausgedruckt, nicht jedoch im Internet bereitgestellt oder an Außenstehende weitergegeben werden! z 29-01-24 70 01 0089 4470682489 OLR-DOAB-OA DOAB Directory of Open Access Books z 29-01-24 72 01 0035 4469459496 OLR-ZDB-94-OAB DOAB Directory of Open Access Books z 28-01-24 90 01 3090 4471186957 OLR-HILoapen z 29-01-24 91 01 3091 4469673390 OLR-DOAB DOAB Directory of Open Access Books z 29-01-24 92 01 0033 4470178101 OLR-Open Access DOAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Das Ebook ist frei zugänglich. z 29-01-24 95 01 3095 446958410X OLR-OAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 29-01-24 105 01 0841 4471775553 OLR-OAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 29-01-24 110 01 3110 4471355007 OLR-DOAB Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. 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code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">23</subfield><subfield code="1">01</subfield><subfield code="x">0830</subfield><subfield code="b">4470766615</subfield><subfield code="h">olr-doab</subfield><subfield code="u">f</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">24</subfield><subfield code="1">01</subfield><subfield code="x">0008</subfield><subfield code="b">4471270974</subfield><subfield code="h">OLR-doab</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">30</subfield><subfield code="1">01</subfield><subfield code="x">0104</subfield><subfield code="b">4471018787</subfield><subfield code="h">OLR-OAB</subfield><subfield code="k">Open Access, Directory of Open Access Books (DOAB)</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">31</subfield><subfield code="1">01</subfield><subfield code="x">0027</subfield><subfield code="b">4470598445</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">39</subfield><subfield code="1">01</subfield><subfield code="x">0547</subfield><subfield code="b">4471102893</subfield><subfield code="h">OLR-ZDB-94-OAB</subfield><subfield code="y">ke</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">40</subfield><subfield code="1">01</subfield><subfield code="x">0007</subfield><subfield code="b">4470430358</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">xsn</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">60</subfield><subfield code="1">01</subfield><subfield code="x">0705</subfield><subfield code="b">447000989X</subfield><subfield code="h">OPENAccess</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Keine Weitergabe an Dritte. Kein systematisches Downloaden durch Robots.</subfield><subfield code="k">Nur für Angehörige der HSU: Volltextzugang von außerhalb des Campus mit Anmeldung über Shibboleth mit Ihrer Bibliothekskennung</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">63</subfield><subfield code="1">01</subfield><subfield code="x">3401</subfield><subfield code="b">4471523104</subfield><subfield code="h">E-Books LF GBV-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="b">4471607170</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">Nach dem deutschen Urheberrecht darf das Werk bzw. der Inhalt zum eigenen Gebrauch kostenfrei heruntergeladen, konsumiert, gespeichert oder ausgedruckt, nicht jedoch im Internet bereitgestellt oder an Außenstehende weitergegeben werden!</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">70</subfield><subfield code="1">01</subfield><subfield code="x">0089</subfield><subfield code="b">4470682489</subfield><subfield code="h">OLR-DOAB-OA</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">72</subfield><subfield code="1">01</subfield><subfield code="x">0035</subfield><subfield code="b">4469459496</subfield><subfield code="h">OLR-ZDB-94-OAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">28-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">90</subfield><subfield code="1">01</subfield><subfield code="x">3090</subfield><subfield code="b">4471186957</subfield><subfield code="h">OLR-HILoapen</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">91</subfield><subfield code="1">01</subfield><subfield code="x">3091</subfield><subfield code="b">4469673390</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">92</subfield><subfield code="1">01</subfield><subfield code="x">0033</subfield><subfield code="b">4470178101</subfield><subfield code="h">OLR-Open Access DOAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Das Ebook ist frei zugänglich.</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">95</subfield><subfield code="1">01</subfield><subfield code="x">3095</subfield><subfield code="b">446958410X</subfield><subfield code="h">OLR-OAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">105</subfield><subfield code="1">01</subfield><subfield code="x">0841</subfield><subfield code="b">4471775553</subfield><subfield code="h">OLR-OAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">110</subfield><subfield code="1">01</subfield><subfield code="x">3110</subfield><subfield code="b">4471355007</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="k">Open Access</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">130</subfield><subfield code="1">01</subfield><subfield code="x">0700</subfield><subfield code="b">4471439073</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">131</subfield><subfield code="1">01</subfield><subfield code="x">3131</subfield><subfield code="b">446710965X</subfield><subfield code="h">OLR-OA-DOAB</subfield><subfield code="k">Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers.</subfield><subfield code="y">z</subfield><subfield code="z">24-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">132</subfield><subfield code="1">01</subfield><subfield code="x">0959</subfield><subfield code="b">4469326445</subfield><subfield code="h">OLR-OAB</subfield><subfield code="u">Open Access</subfield><subfield code="y">x</subfield><subfield code="z">28-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">136</subfield><subfield code="1">01</subfield><subfield code="x">3526</subfield><subfield code="b">4470094072</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">147</subfield><subfield code="1">01</subfield><subfield code="x">3528</subfield><subfield code="b">4471691422</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">161</subfield><subfield code="1">01</subfield><subfield code="x">0960</subfield><subfield code="b">4469143146</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">28-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">213</subfield><subfield code="1">01</subfield><subfield code="x">0551</subfield><subfield code="b">4469841803</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">230</subfield><subfield code="1">01</subfield><subfield code="x">0552</subfield><subfield code="b">4469925837</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">283</subfield><subfield code="1">01</subfield><subfield code="x">3283</subfield><subfield code="b">4470262242</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">293</subfield><subfield code="1">01</subfield><subfield code="x">3293</subfield><subfield code="b">4469230820</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">28-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">370</subfield><subfield code="1">01</subfield><subfield code="x">4370</subfield><subfield code="b">4469757691</subfield><subfield code="h">OLR-FREE</subfield><subfield code="k">Kostenloser Zugriff</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">635</subfield><subfield code="1">01</subfield><subfield code="x">3635</subfield><subfield code="b">4511018707</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">Open Access. Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">11-04-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">808</subfield><subfield code="1">01</subfield><subfield code="x">4808</subfield><subfield code="b">4470850713</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">zg</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2011</subfield><subfield code="1">01</subfield><subfield code="x">DE-16</subfield><subfield code="b">4474291352</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2014</subfield><subfield code="1">01</subfield><subfield code="x">DE-90</subfield><subfield code="b">4474671317</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2018</subfield><subfield code="1">01</subfield><subfield code="x">DE-31</subfield><subfield code="b">4474291360</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Der Zugriff ist kostenfrei möglich.</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2034</subfield><subfield code="1">01</subfield><subfield code="x">DE-Rt2</subfield><subfield code="b">4474291379</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">eBook</subfield><subfield code="e">n</subfield><subfield code="j">n</subfield><subfield code="k">frei zugänglich</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2037</subfield><subfield code="1">01</subfield><subfield code="x">DE-747</subfield><subfield code="b">4474291387</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">eBook OAPEN Foundation OpenAccess</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Im Internet frei verfügbar</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2050</subfield><subfield code="1">01</subfield><subfield code="x">DE-Zi4</subfield><subfield code="b">4474671333</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Elektronischer Volltext - Open Access</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2108</subfield><subfield code="1">01</subfield><subfield code="x">DE-991</subfield><subfield code="b">4474291395</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">eBook DOAB</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Elektronischer Volltext - Campuslizenz</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="b">4474671341</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">n</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">20</subfield><subfield code="1">01</subfield><subfield code="x">0084</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">22</subfield><subfield code="1">01</subfield><subfield code="x">0018</subfield><subfield code="y">Volltextzugang</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">23</subfield><subfield code="1">01</subfield><subfield code="x">0830</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">24</subfield><subfield code="1">01</subfield><subfield code="x">0008</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">30</subfield><subfield code="1">01</subfield><subfield code="x">0104</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">31</subfield><subfield code="1">01</subfield><subfield code="x">0027</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">40</subfield><subfield code="1">01</subfield><subfield code="x">0007</subfield><subfield code="y">Volltext, Open Access</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">60</subfield><subfield code="1">01</subfield><subfield code="x">0705</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">63</subfield><subfield code="1">01</subfield><subfield code="x">3401</subfield><subfield code="y">E-Book</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="y">Open Access</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" 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public financial management and internal controlthe importance of managerial capability for successful reform in developing and transition economies |
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Public Financial Management and Internal Control The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies |
| abstract |
This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exists willing to take advantage of the opportunities created by such technical developments, is it beneficial to pursue them. The benefits of PFM/IC flow from an improved quality of management. Despite enormous efforts, reform of public financial management and internal control (PFM/IC) in developing and transition economy countries has not been particularly successful in improving the quality of public service delivery and the use of public resources. This book outlines why this is and suggests a new approach. The analysis set out in this book is particularly relevant especially given limited national budgets and squeezed international aid budgets. These management changes include to the political/official relationships, to management structures, to budgetary and accounting arrangements and to the relationships between, particularly, the ministry of finance and other ministries. They require the delegation of operational management, developments in financial management and in accountability arrangements and a reconsideration of personnel policies, penalty and sanction arrangements. Managerial training for the civil service will be a key requirement. Reform may impact upon traditional cultural practices. These changes are all inter-related and should be coordinated |
| abstractGer |
This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exists willing to take advantage of the opportunities created by such technical developments, is it beneficial to pursue them. The benefits of PFM/IC flow from an improved quality of management. Despite enormous efforts, reform of public financial management and internal control (PFM/IC) in developing and transition economy countries has not been particularly successful in improving the quality of public service delivery and the use of public resources. This book outlines why this is and suggests a new approach. The analysis set out in this book is particularly relevant especially given limited national budgets and squeezed international aid budgets. These management changes include to the political/official relationships, to management structures, to budgetary and accounting arrangements and to the relationships between, particularly, the ministry of finance and other ministries. They require the delegation of operational management, developments in financial management and in accountability arrangements and a reconsideration of personnel policies, penalty and sanction arrangements. Managerial training for the civil service will be a key requirement. Reform may impact upon traditional cultural practices. These changes are all inter-related and should be coordinated |
| abstract_unstemmed |
This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognition that what really matters is the quality of management. Management reform is an essential precondition to the successful implementation of many new techniques. Only when a managerial capacity exists willing to take advantage of the opportunities created by such technical developments, is it beneficial to pursue them. The benefits of PFM/IC flow from an improved quality of management. Despite enormous efforts, reform of public financial management and internal control (PFM/IC) in developing and transition economy countries has not been particularly successful in improving the quality of public service delivery and the use of public resources. This book outlines why this is and suggests a new approach. The analysis set out in this book is particularly relevant especially given limited national budgets and squeezed international aid budgets. These management changes include to the political/official relationships, to management structures, to budgetary and accounting arrangements and to the relationships between, particularly, the ministry of finance and other ministries. They require the delegation of operational management, developments in financial management and in accountability arrangements and a reconsideration of personnel policies, penalty and sanction arrangements. Managerial training for the civil service will be a key requirement. Reform may impact upon traditional cultural practices. These changes are all inter-related and should be coordinated |
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| title_short |
Public Financial Management and Internal Control |
| url |
https://directory.doabooks.org/handle/20.500.12854/121666 |
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| up_date |
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Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Keine Weitergabe an Dritte. Kein systematisches Downloaden durch Robots.</subfield><subfield code="k">Nur für Angehörige der HSU: Volltextzugang von außerhalb des Campus mit Anmeldung über Shibboleth mit Ihrer Bibliothekskennung</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">63</subfield><subfield code="1">01</subfield><subfield code="x">3401</subfield><subfield code="b">4471523104</subfield><subfield code="h">E-Books LF GBV-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="b">4471607170</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">Nach dem deutschen Urheberrecht darf das Werk bzw. der Inhalt zum eigenen Gebrauch kostenfrei heruntergeladen, konsumiert, gespeichert oder ausgedruckt, nicht jedoch im Internet bereitgestellt oder an Außenstehende weitergegeben werden!</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">70</subfield><subfield code="1">01</subfield><subfield code="x">0089</subfield><subfield code="b">4470682489</subfield><subfield code="h">OLR-DOAB-OA</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">72</subfield><subfield code="1">01</subfield><subfield code="x">0035</subfield><subfield code="b">4469459496</subfield><subfield code="h">OLR-ZDB-94-OAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">28-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">90</subfield><subfield code="1">01</subfield><subfield code="x">3090</subfield><subfield code="b">4471186957</subfield><subfield code="h">OLR-HILoapen</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">91</subfield><subfield code="1">01</subfield><subfield code="x">3091</subfield><subfield code="b">4469673390</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">92</subfield><subfield code="1">01</subfield><subfield code="x">0033</subfield><subfield code="b">4470178101</subfield><subfield code="h">OLR-Open Access DOAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. Das Ebook ist frei zugänglich.</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">95</subfield><subfield code="1">01</subfield><subfield code="x">3095</subfield><subfield code="b">446958410X</subfield><subfield code="h">OLR-OAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">105</subfield><subfield code="1">01</subfield><subfield code="x">0841</subfield><subfield code="b">4471775553</subfield><subfield code="h">OLR-OAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">110</subfield><subfield code="1">01</subfield><subfield code="x">3110</subfield><subfield code="b">4471355007</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="k">Open Access</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">130</subfield><subfield code="1">01</subfield><subfield code="x">0700</subfield><subfield code="b">4471439073</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">131</subfield><subfield code="1">01</subfield><subfield code="x">3131</subfield><subfield code="b">446710965X</subfield><subfield code="h">OLR-OA-DOAB</subfield><subfield code="k">Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers.</subfield><subfield code="y">z</subfield><subfield code="z">24-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">132</subfield><subfield code="1">01</subfield><subfield code="x">0959</subfield><subfield code="b">4469326445</subfield><subfield code="h">OLR-OAB</subfield><subfield code="u">Open Access</subfield><subfield code="y">x</subfield><subfield code="z">28-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">136</subfield><subfield code="1">01</subfield><subfield code="x">3526</subfield><subfield code="b">4470094072</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">147</subfield><subfield code="1">01</subfield><subfield code="x">3528</subfield><subfield code="b">4471691422</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">161</subfield><subfield code="1">01</subfield><subfield code="x">0960</subfield><subfield code="b">4469143146</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">28-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">213</subfield><subfield code="1">01</subfield><subfield code="x">0551</subfield><subfield code="b">4469841803</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">230</subfield><subfield code="1">01</subfield><subfield code="x">0552</subfield><subfield code="b">4469925837</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">283</subfield><subfield code="1">01</subfield><subfield code="x">3283</subfield><subfield code="b">4470262242</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">293</subfield><subfield code="1">01</subfield><subfield code="x">3293</subfield><subfield code="b">4469230820</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">z</subfield><subfield code="z">28-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">370</subfield><subfield code="1">01</subfield><subfield code="x">4370</subfield><subfield code="b">4469757691</subfield><subfield code="h">OLR-FREE</subfield><subfield code="k">Kostenloser Zugriff</subfield><subfield code="y">z</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">635</subfield><subfield code="1">01</subfield><subfield code="x">3635</subfield><subfield code="b">4511018707</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">Open Access. Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">11-04-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">808</subfield><subfield code="1">01</subfield><subfield code="x">4808</subfield><subfield code="b">4470850713</subfield><subfield code="h">OLR-DOAB</subfield><subfield code="k">DOAB Directory of Open Access Books</subfield><subfield code="y">zg</subfield><subfield code="z">29-01-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2011</subfield><subfield code="1">01</subfield><subfield code="x">DE-16</subfield><subfield code="b">4474291352</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2014</subfield><subfield code="1">01</subfield><subfield code="x">DE-90</subfield><subfield code="b">4474671317</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2018</subfield><subfield code="1">01</subfield><subfield code="x">DE-31</subfield><subfield code="b">4474291360</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Der Zugriff ist kostenfrei möglich.</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2034</subfield><subfield code="1">01</subfield><subfield code="x">DE-Rt2</subfield><subfield code="b">4474291379</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">eBook</subfield><subfield code="e">n</subfield><subfield code="j">n</subfield><subfield code="k">frei zugänglich</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2037</subfield><subfield code="1">01</subfield><subfield code="x">DE-747</subfield><subfield code="b">4474291387</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">eBook OAPEN Foundation OpenAccess</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Im Internet frei verfügbar</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2050</subfield><subfield code="1">01</subfield><subfield code="x">DE-Zi4</subfield><subfield code="b">4474671333</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Elektronischer Volltext - Open Access</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2108</subfield><subfield code="1">01</subfield><subfield code="x">DE-991</subfield><subfield code="b">4474291395</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">eBook DOAB</subfield><subfield code="e">--%%--</subfield><subfield code="j">n</subfield><subfield code="k">Elektronischer Volltext - Campuslizenz</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="b">4474671341</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">n</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">02-02-24</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">20</subfield><subfield code="1">01</subfield><subfield code="x">0084</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">22</subfield><subfield code="1">01</subfield><subfield code="x">0018</subfield><subfield code="y">Volltextzugang</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">23</subfield><subfield code="1">01</subfield><subfield code="x">0830</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">24</subfield><subfield code="1">01</subfield><subfield code="x">0008</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">30</subfield><subfield code="1">01</subfield><subfield code="x">0104</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">31</subfield><subfield code="1">01</subfield><subfield code="x">0027</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">40</subfield><subfield code="1">01</subfield><subfield code="x">0007</subfield><subfield code="y">Volltext, Open Access</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">60</subfield><subfield code="1">01</subfield><subfield code="x">0705</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">63</subfield><subfield code="1">01</subfield><subfield code="x">3401</subfield><subfield code="y">E-Book</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="y">Open Access</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="y">Dieser Titel ist Teil einer Datenbank</subfield><subfield code="r">http://www.bibliothek.uni-regensburg.de/dbinfo/detail.php?titel_id=11367&bib_id=ulb_hal</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">70</subfield><subfield code="1">01</subfield><subfield code="x">0089</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">72</subfield><subfield code="1">01</subfield><subfield code="x">0035</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">90</subfield><subfield code="1">01</subfield><subfield code="x">3090</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">91</subfield><subfield code="1">01</subfield><subfield code="x">3091</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">92</subfield><subfield code="1">01</subfield><subfield code="x">0033</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">95</subfield><subfield code="1">01</subfield><subfield code="x">3095</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">105</subfield><subfield code="1">01</subfield><subfield code="x">0841</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">110</subfield><subfield code="1">01</subfield><subfield code="x">3110</subfield><subfield code="y">Open Access</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">130</subfield><subfield code="1">01</subfield><subfield code="x">0700</subfield><subfield code="y">Open Access</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">131</subfield><subfield code="1">01</subfield><subfield code="x">3131</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">132</subfield><subfield code="1">01</subfield><subfield code="x">0959</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">136</subfield><subfield code="1">01</subfield><subfield code="x">3526</subfield><subfield code="y">Open Access</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">147</subfield><subfield code="1">01</subfield><subfield code="x">3528</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">161</subfield><subfield code="1">01</subfield><subfield code="x">0960</subfield><subfield code="r">https://directory.doabooks.org/handle/20.500.12854/121666</subfield><subfield code="z">LF</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">213</subfield><subfield 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