Making Financial Management Useful for the Leaders of the Twenty-First Century.
Abstract
This paper suggests that financial management fails to contribute to the decision making process because it does not meet the needs of the leadership. Parts of the financial management process are used in order to meet budget submission and other regulatory requirements but the key steps of the process along with meaningful analysis and feedback generated at each step are not well integrated. A model based on the writings of Comptroller General of the United States Charles A. Bowsher is presented to explain the technical aspects of financial management. The issue of the overall importance of financial management is also discussed and the suggestion is made that financial management become the 'seventh imperative' of the Army 'Trained and Ready' paradigm. Change is needed in how we perform analysis and the functions of financial management if we intend to accomplish the objectives of Army Force XXI and meet the challenges of the Army After Next.
Document Details
- Document Type
- Technical Report
- Publication Date
- May 13, 1997
- Accession Number
- ADA326788
Entities
People
- Thomas E. Roberts
Organizations
- United States Army War College