Articles and Presentations


Mike Parry

Training in Somalia

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.

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.

Financial management Information Systems (FMIS)

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

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

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

PFM issues

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

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.

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

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.

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.