PUBLIC SECTOR FINANCIAL MANAGEMENT REFORMS IN GHANA: THE CASE OF GHANA INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM (GIFMIS)

ABSTRACT Governments, especially in developing countries, have been preoccupied with attempts to ensure efficiency and accountability in the use of public funds. These attempts have culminated in the development and introduction of a plethora of public financial management reform programmes over the past three decades under different labels. The integrated financial management information system (IFMIS) is one of the recent public financial management reform programmes being introduced by governments across sub Saharan Africa. Though evidence on the success and failures of the implementation of these reform programmes are mixed, many of these reform programmes introduced have failed to produce their intended results. Extant literature have identified several factors that influence the implementation of public sector reform programmes in general. This study examines the implementation of IFMIS in Ghana. The study also explores the accountability frameworks in the implementation of IFMIS in Ghana. To achieve the objectives of the study, the study adopted a qualitative case study approach. Key stakeholders in different political regimes who were and are directly involved in the implementation of the Ghana Integrated Financial Management Information System (GIFMIS) reform programme were interviewed. Findings of the study suggest that, unlike previous public financial management reform programmes, the GIFMIS was internally generated. Moreover, the implementation strategies of the GIFMIS programme have been informed by experiences from the implementation previous programmes, especially the Budget and Public Expenditure Management System (BPEMS). The results of the study also suggest that, largely, stability in the political governance system promotes sustained political support and commitment, and hence facilitate the effective implementation of public financial management reform programmes. It is recommended that the legislature demonstrate the same level of commitment shown by the executive arm of government to provide adequate legislation to support the GIFMIS and future public financial management reform programmes.