Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today's effective public servants need to know. It starts "at the beginning" and assumes no prior knowledge or experience in financial management. Throughout the text, Kioko and Marlowe emphasize how financial information can and should inform every aspect of public sector strategy, from routine procurement decisions to budget preparation to program design to major new policy initiatives. They draw upon dozens of real-world examples, cases, and applied problems to bring that relationship between information and strategy to life. Unlike other public financial management texts, the authors also integrate foundational principles across the government, non-profit, and "hybrid/for-benefit" sectors. Coverage includes basic principles of accounting and financial reporting, preparing and analyzing financial statements, cost analysis, and the process and politics of budget preparation. The text also includes several large case studies appropriate for class discussion and/or graded assignments.

We study the determinants of employment and wages in the public sector, using a new set of panel data for 34 LDCs and 21 OECD countries from 1972–992, by estimating equations suggested by an efficiency wage model. We find that government employment is positively associated with the relaxation of resource constraints (the revenue-to-GDP ratio and foreign financing in the case of developing countries and GDP per capita in the case of OECD countries), urbanization, the level of education, and certain countercyclical pressures for government hiring (the real effective exchange rate for developing countries and private employment for OECD countries). Certain measures of government wages are positively associated with government revenues and negatively associated with the level of education, government debt, and countercyclical pressures.

An estimated one out of five employees in this country works for some branch of government. Because policies concerning the compensation of these employees rest on assumptions about the economic dynamics of the public sector, the issue of public sector employment is of vital importance in the analysis of the national economy. In Public Sector Payrolls, leading economists explore the independent and interdependent functioning of the public and private sectors and their effect on the economy as a whole. The volume, developed from a 1984 National Bureau of Economic Research conference, focuses on various labor issues in military and other governmental employment. Several contributors discuss compensation in the armed forces and its relationship to that in the private sector, as well as the interaction between the military and the private sector in the employment of youth. This latter is of particular interest because studies of youth employment have generally ignored the important influence of military hiring practices on labor market conditions. In other contributions, the response of wages and employment in the public sector to economic conditions is analyzed, and a detailed study of government pension plans is presented. Also included is a theoretical and empirical analysis of comparable worth in the public sector from the viewpoint of analytical labor economics. The volume concludes with a look at public school teachers' salaries in the context of current debates over improving the quality of American education. A valuable resource to policymakers, Public Sector Payrolls will be an important addition to research in the field of labor economics.

A report that calls for a Top Pay Commission to 'name and shame' public sector organizations that pay excessive salaries to their top officials.

Government compensation and employment policies are important for the efficient delivery of public services which are crucial for the functioning of economies and the general prosperity of societies. On average, spending on the wage bill absorbs around one-fifth of total spending. Cross-country variation in wage spending reflects, in part, national choices about the government’s role in priority sectors, as well as variations in the level of economic development and resource constraints.

Traditionally, pay analysis in the public sector has been based on cross section data, such as average or median wages. This study differs in that micro longitudinal data are used to explain and compare pay determination in the French and Italian civil services.