MONTES, Carlos
Implementing reforms in Bolivia : too much to handle? - Philadelphia : Routledge, 2005
This article looks at the implementation of budgeting and financial management reforms in Bolivia. These reforms were intended to facilitate the introduction of an integrated approach to budgeting and financial management, and a results-orientation in management. Evidence suggests that, at least in its first few years, there was little successful reform implementation. The main factors seen to impact reform implementation include the entrenched patronage of the political system, the weak nature of reform incentives, weaknesses in central financial management systems and processes, poor internal monitoring, authority limits in the Audit Office, a lack of Parliament scrutiny, questions about transparency and participation, and relational complexities arising from donor involvement.
Implementing reforms in Bolivia : too much to handle? - Philadelphia : Routledge, 2005
This article looks at the implementation of budgeting and financial management reforms in Bolivia. These reforms were intended to facilitate the introduction of an integrated approach to budgeting and financial management, and a results-orientation in management. Evidence suggests that, at least in its first few years, there was little successful reform implementation. The main factors seen to impact reform implementation include the entrenched patronage of the political system, the weak nature of reform incentives, weaknesses in central financial management systems and processes, poor internal monitoring, authority limits in the Audit Office, a lack of Parliament scrutiny, questions about transparency and participation, and relational complexities arising from donor involvement.
