{"_buckets": {"deposit": "76fb5c14-46d3-4502-80c1-1cade2c977fb"}, "_deposit": {"created_by": 20, "id": "10425", "owner": "20", "owners": [20], "owners_ext": {"displayname": "", "username": ""}, "pid": {"revision_id": 0, "type": "depid", "value": "10425"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00010425", "sets": ["1582963436320"]}, "author_link": [], "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "“The Analysis of the Public Financial Management Reform in Myanmar (Budgeting Sector)” ( Ye Naing Aung, 2024)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "The Public Financial Management (PFM) reform in Myanmar\u0027s budget sector\nfocuses on improving efficiency, transparency, and accountability in managing public\nfinances. Implemented through the Myanmar Modernization of Public Finance\nManagement Project (M-MPFMp), the reform targets key areas such as revenue\nmobilization, budget execution, financial reporting, and external oversight. This study\nuses a mixed-methods approach, combining qualitative and quantitative analyses.\nQualitative methods include a comparative review of PFM improvements, guided by\nPublic Expenditure and Financial Accountability (PEFA) assessments, and\nstakeholder interviews. Quantitative analysis uses secondary data from the Budget\nDepartment to examine budgetary reforms from FY 2011-2012 to FY 2024-2025,\nfocusing on revenue collection and budget allocations. The research highlights\nnotable progress in modernizing tax systems, implementing the Medium-Term Fiscal\nFramework (MTFF), and improving fiscal transparency. However, challenges remain,\nincluding limited institutional capacity and weak accountability mechanisms. The\nreforms have improved fiscal discipline and public service delivery but continue to\nface obstacles in achieving full fiscal decentralization and sustainable economic\ndevelopment. Despite these challenges, the reforms are essential for Myanmar\u0027s\neconomic transition and long-term growth"}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2024-12-16"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Ye Naing Aung, EMDevS-83, 18th Batch.pdf", "filesize": [{"value": "635 KB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 635000.0, "url": {"url": "https://meral.edu.mm/record/10425/files/Ye Naing Aung, EMDevS-83, 18th Batch.pdf"}, "version_id": "530565a9-af05-4468-99ea-c9a6ff5dbbfd"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Dr Cho Cho Thein"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Ye Naing Aung"}]}]}, "item_1583108359239": {"attribute_name": "Upload type", "attribute_value_mlt": [{"interim": "Other"}]}, "item_1583108428133": {"attribute_name": "Publication type", "attribute_value_mlt": [{"interim": "Thesis"}]}, "item_1583159729339": {"attribute_name": "Publication date", "attribute_value": "2024-10-01"}, "item_title": "“The Analysis of the Public Financial Management Reform in Myanmar (Budgeting Sector)” ( Ye Naing Aung, 2024)", "item_type_id": "21", "owner": "20", "path": ["1582963436320", "1582965681303"], "permalink_uri": "https://meral.edu.mm/records/10425", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2024-12-16"}, "publish_date": "2024-12-16", "publish_status": "0", "recid": "10425", "relation": {}, "relation_version_is_last": true, "title": ["“The Analysis of the Public Financial Management Reform in Myanmar (Budgeting Sector)” ( Ye Naing Aung, 2024)"], "weko_shared_id": -1}