This course provides an overview of the basic concepts and practices of budgeting, accounting and other parts of financial management and management control. The course covers the budget process, from budget preparation, approval to execution, including medium-term budgeting. The presentation of best practices is linked to concrete examples from a broad range of countries: advanced, emerging, and low-income economies.
A major part of the course deals with current trends in modernising financial management systems in the public sector, such as accrual accounting, budget flexibilisation, fiscal transparency, and risk management. Furthermore, participants discuss the relevance of reform concepts with regard to the specifics of the German public administration context.
By the end of the course, participants will be qualified to evaluate international trends and specific reform projects including those in German-speaking countries. They will gain a deeper understanding of current challenges to the development and implementation of financial management reforms.
Not offered in 2017/18. This course can be customised for organisational clients. Learn more.