The Evolving Functions and Organization of Finance Ministries
In: Public budgeting & finance, Band 36, Heft 4, S. 3-25
ISSN: 1540-5850
Relatively little literature analyses the role, functions, and organization of finance ministries. This paper reviews international experiences in an effort to identify trends in organizational design and the allocation of functions, while recognizing the crucial importance of each country's history and institutional context. Over the past 30 years, some finance ministries have moved from a "traditional" to an "emerging" model of organizational design characterized by greater openness and transparency, more flexible management practices, and a broader focus on strategic policy issues. In addition, many operational functions have been devolved to arm's‐length agencies or line ministries as a result of computerization and changes in management practices. Further work would be needed to test the hypotheses laid out in the paper which are not at this stage supported by empirical evidence.