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Information and Communication Technologies (ICT) has practically penetratedinto all spheres of life. Therefore a closer look at the impact of ICT inpublic financial management and performance is highly justified. Public financeis defined as a field of economics concerned with paying for collective orgovernmental activities, and with the administration and design of thoseactivities. Activities will be viewed as services or more precisely as publicservices. We believe that there is need to consider performance from theperspective of effective performance and the perceived performance. In fact thereal or effective performance might not correspond to the perceivedperformance. A service can be considered from the perspective of thedecision-maker, who in our case could be a government or a collectivity. ICTcan be employed in the three phases that concern the decision-maker: design,implementation and evaluation. The beneficiaries of a service can employ ICT inany of the three phases - awareness, exploitation and assessment - forguarantying a high level of efficiency. Each phase in the environment of aservice will be presented as well as illustrations of how ICT can be employedin order to improve the end-result of each one of them. We believe that a highefficiency of each phase will produce a high global efficiency. It should benoted however that the effectiveness of any system is highly dependent on thehuman engagement in the system. Therefore, the impact of ICT in publicfinancial management will be felt only if the decision-makers and the end-usersof the services engage themselves in the success of the system. Instead ofgiving a catalog of services, the focus has been on the model (or methodology)to adopt in designing services for which ICT could enhance the implementation.

The Impact of New Technologies in Public Financial Management and  Performance: Agenda for Public Financial Management Reformance in the Context  of Global Best Practices