Articles and Presentations

 

All of the articles and presentations listed below are the intellectual property of Michael Parry unless stated otherwise.  They may be reproduced without charge provided they are accredited to Michael Parry and a link provided to this web site.

Defining the modified cash basis

There is no “official” definition of the modified cash basis of accounting. This article proposes a definition.

• “A proposed definition of the Modified Cash Basis” – published in the International Journal of Government Financial Management June 2010

The multiple goals of Public Financial Management (PFM)

The World Bank Public Expenditure Handbook (1998) suggest there are three objectives of PFM.  This article suggests that this is much too narrow a definition, and in fact the goals of PFM can be envisaged under four dimensions.

• “Four dimensions PFM 2010” published in the International Journal of Government Financial Management June 2010

Financial management Information Systems (FMIS)

These two articles draw on our experience of specifying and implementing FMIS

• “How to stop IFMS going wrong” – published in the International Journal of Government Financial Management
• “IFMS acquisiton” – paper delivered to ICGFM Conference in 2004

An older presentation still contains interests comments particularly on budgets and FMIS:

• “Resource planning 2001” – presentation to ESAAG Conference in 2001

Public Internal Financial Control (PIFC), risk management and internal and external audit

These papers, articles and presentations address various issues in respect of the critical issues of control and managing risk in public financial management

• “Treasury Internal Control 2013” – presentation to PEMPAL workshop, April 2013
• “Financial & internal control concepts 2007” – unpublished paper 2007
• “Risk and control in Government Treasury management and systems 2011” – paper presented to PEMPAL workshop in 2011
• Auditing integrated FM 2000” – paper delivered at ICGFM conference 2004

PFM issues

This paper was presented to a PEMPAL workshop and addresses three issues of concern to participants.

• “PFM issues 2012” – presentation to PEMPAL workshop in 2012

Financial classification

The budget classification and chart of accounts are issues at several levels. The presentation addresses the linkage of budget and chart of account classifications, the paper (though now some years old) addresses the conceptual issues.

• “Linking Budget Classification and Chart of Accounts 2010” – presentation to PEMPAL workshop in 2010
  
• “Classification Paper 1997” – paper prepared for the World Bank in 2007

Soft systems approach to public financial management

This paper was the result of research conducted jointly with Mike Haynes on applying the Checkland soft systems approach to PFM

•  “Activity Model PFM” – delivered to the 2002 ICGFM Conference in Miami“Classification”

Financial Management and Poverty

This paper seeks to demonstrate with a simple example why funds allocated centrally may not have the desired impact on issues related to poverty.

• “Pro poor FM 2002” – paper delivered in Washington ICGFM and Manila ADB 2002

Older articles

In 1994 a series of articles were published in the ACCA journal on public financial management. Though dated these still contain a number of interesting ideas.

•  “Financial Management Articles 1994”  – ACCA journal 1994