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PIPFA Journal Message

Message of the

Chairman-Research

and Publication

Committee

Mr. Mohammad Iqbal Ghori

On behalf of the Publications & fiscal and budget-management be clearly defined. The role and
Seminar Committee of PIPFA, it practices and policies have on use of cloud-based accounting
is my honor top resent the 23rd growth. Cloud based Account- in particular is to improve budg-
Edition of PIPFA Journal with ing strengthen the link between eting by linking it to government
the theme highlighting the government priorities, planning, approved strategy, and to
“Cloud based Accounting and and budget contributed to improve expenditure and reve-
Performance Management of efficient monitoring of public nue execution and recording to
public Sector”. This Journal spending. support regular reporting by
serves the purpose of providing PIPFA being the supreme government and its entities. I
key insight into accounting and Accounting Body in public am hopeful that the articles in
audit practices and updating the sector, strives to produce quali- this journal will be very benefi-
knowledge of PIPFA members ty public sector professional cial in highlighting these areas
for their continued professional Accountants and Public and elaborating the originating
development. Public Finance Finance Executives by provid- the challenges and issues of
Management (PFM) is a key ing them specialized education Public Finance Management.
component of any economy, and training in connection with On behalf of the committee, I
developing countries need to the need of their respective would like to extend my humble
strive for the adoption of cloud departments as well as interna- gratitude towards valued and
computing to improve the effec- tional standards. honorable members who have
tiveness of system, incorporate contributed their valuable
better policies, enhance deci- For an effective public finance articles for this volume and
sion making and increase management structure to work
accountability and transparency propitious environment for hearten them to continue their
contribution in future as well. I
as cloud computing eradicates accountability, clarity of roles would also extend humble grati-
cash-based accounting. Public and responsibilities an opera-
sector modernization and public tive, framework for audit and tude to Editorial Committee of
PIPFA, Secretariat and our
financial management reforms control of the system, accessi-
should an important area of bility to information for decision sponsors for their support to
produce this edition.
focus for a developing country making and transparency. The
like Pakistan, particularly complex process of public
because of the impact that finance management needs to

03 January-June, 2018