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

Accounting for Governments: from budget to audit

The new and comprehensive book on government financial management by Michael Parry and Jesse Hughes is available as an e-book or paperback. More information

To purchase the e-book at $8:

  • From the shop on this website for (not available for non-UK EU residents): PFM Training Ltd 
  • Anyone: or your regional Amazon website
  • Anyone: or your regional Apple bookstore

To purchase the paperback at $30:

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:

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.

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.