Librería Samer Atenea
Kálamo Books
Librería Elías (Asturias)
Librería Kolima (Madrid)
Librería Proteo (Málaga)
The performance-based approach represents one of the new directions in public financial law. This requirement in public finance management made its major debut in French positive law in 2001 through the LOLF. Eight years later, the countries of the WAEMU region adopted it as a guiding principle through the 2009 directives, which were, as a whole, imbued with the spirit of rationalising public finances. However, the implementation of such an approach involves technical, institutional and practical requirements that are struggling to produce results in the specific context of the UEMOA region. The performance-based approach is thus confronted with constraints, the resolution of which appears essential to the emergence of a genuine results-oriented culture. This book is therefore aimed at practitioners, in that it analyses and reviews the various instruments of performance-based public finance management and explores avenues for improvement. Furthermore, it is intended for the academic community, as it emphasises the changes in public finance law and also draws attention to the transformation of public management.
