Integrating Financial Management and Performance Management
This paper assesses mechanisms to improve resource planning and allocation by integrating financial and budgetary management with performance management. The objectives of financial management and performance management as part of an integrated resource management framework are discussed; the paper notes that such integration has often been difficult to achieve in practice and highlight some of the reasons why. An analytical framework for assessing the degree of integration, by defining key interfaces and contextual variables, is presented. The paper notes that a wide variety of degrees of integrationn are possible and offers a framework for developing indicators of integration.
Page Count: 31
No Supplementary Data
No Article Media
Document Type: Review Article
Publication date: August 1, 2001