Purpose

In this study, we use neoinstitutional sociology to explore how institutional pressures exerted on Ghana influenced the government’s decision to adopt, implement and use integrated financial management information systems (IFMIS) for the management of public financial resources.

Design/methodology/approach

Based on a case study of Ghana’s Controller and Accountant General’s Department (CAGD), the study uses a qualitative interpretive case approach as the methodological stance, and some key officials involved in the implementation of the IFMIS project were interviewed and documentary evidence was also analyzed to achieve triangulation of data and results.

Findings

The results show that the IFMIS reform was instigated by two main forces. One is the pressure from external stakeholders like the World Bank related to funding relationships. The other is the indigenous pressures coming from internal stakeholders who felt dissatisfied with the outcomes of previous reforms. The findings also suggest that many contingencies for successful reforms to IFMIS were present in Ghana, such as the commitment of internal stakeholders, the training programs for improving the needed skills of employees, and the will to get inspired by best practices abroad. Nevertheless, ultimate users mostly were hesitant to use IFMIS due to fears of losing their jobs because of institutionalized practices and a lack of IT skills. The study further revealed that, even if many conditions for a successful reform, especially regarding adoption and implementation, are in place, the reform may ultimately fail due to the impact of other factors that particularly regard the use of the newly developed accounting repertoire.

Practical implications

The findings of this study can be considered as a blueprint to emerging economies yet to adopt and implement similar IT-based Public Financial Management Information System (PFMIS). Moreover, given that some ultimate users exhibited resistance to the use of the new system, the results will prompt emerging economies that have not yet implemented IT-based PFMIS to recognize that cultural change management is an inevitable condition for successful implementation and use of IT-based PFMIS.

Originality/value

This study contributes to studies on public sector accounting reform in emerging economies by highlighting how the adoption of public sector accounting reform was instigated by both development partners and indigenous institutions responsible for ensuring effective and transparent management of public funds. Furthermore, unlike previous studies, the implementation team imported business case ideas from the private sector to augment the IFMIS implementation.

中文翻译：

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加纳公共部门财务管理改革：制度理论的见解

目的

在本研究中，我们使用新制度社会学来探讨加纳施加的制度压力如何影响政府采用、实施和使用综合财务管理信息系统 (IFMIS) 来管理公共财政资源的决定。

设计/方法/方法

该研究基于加纳财务总监和总会计师部 (CAGD) 的案例研究，采用定性解释性案例方法作为方法论立场，并对参与 IFMIS 项目实施的一些关键官员进行了访谈，并分析了书面证据以证明实现数据和结果的三角测量。

发现

结果表明，IFMIS改革是由两股主力推动的。一是来自外部利益相关者（如世界银行）与融资关系相关的压力。另一个是来自内部利益相关者的本土压力，他们对之前的改革结果感到不满。调查结果还表明，加纳存在许多成功改革 IFMIS 的偶然因素，例如内部利益相关者的承诺、提高员工所需技能的培训计划以及从国外最佳实践中获得启发的意愿。尽管如此，最终用户大多对使用 IFMIS 犹豫不决，因为他们担心由于制度化的做法和缺乏 IT 技能而失去工作。研究进一步表明，即使改革成功的条件很多，

实际影响

这项研究的结果可以被视为尚未采用和实施类似的基于 IT 的公共财务管理信息系统 (PFMIS) 的新兴经济体的蓝图。此外，鉴于一些最终用户对使用新系统表现出抵制，结果将促使尚未实施基于 IT 的 PFMIS 的新兴经济体认识到文化变革管理是成功实施和使用 IT 的必然条件——基于 PFMIS。

原创性/价值

本研究强调了公共部门会计改革是如何由负责确保有效和透明管理公共资金的发展伙伴和本土机构发起的，从而有助于研究新兴经济体的公共部门会计改革。此外，与之前的研究不同，实施团队从私营部门引入了商业案例的想法，以加强 IFMIS 的实施。