Exploring the Use of an Integrated Financial Management Information System (IFMIS) in the Local Government Institutions in Ghana

Abstract

The study uses neo-institutional sociology (NIS) and innovation diffusion theory (IDT) to explore the benefits, enabling and constraining factors that influence local government institutions in Ghana to use integrated financial management information system (IFMIS) for the management of public financial resources. Based on a case study of the Metropolitan, Municipal and District Assemblies (MMDAs), the study adopts qualitative case study approach to execute the study. In addition, eighty-six (86) participants who use the IFMIS for their routine operations were identified through purposive sampling for interview. The findings suggest that, despite the immense benefits associated with the technology usage, regulatory, environmental and organization factors were the enabling factors that shaped the use of the GIFMIS to achieved the success recorded so far. Furthermore, technological factors, as well as the socio-cultural characteristics, should not be underestimated, as these factors are crucial barriers to IFMIS use.

Institutional pressures and strategic response to auditing implementation of sustainable development goals: the role of public sector auditors

“…In addition to the interview data, archival research material in this study, which includes Ghana Voluntary National Review Report on the Implementation of the 2030 Agenda for Sustainable Development, the Constitution of Ghana, performance audit report of the A-G of Ghana's preparedness for implementation of sustainable development goals, Ghana SDG Budget Baseline Report, among others, were used to achieve methodological triangulation, which is a qualitative research approach for testing validity by combining data from multiple sources (Creswell and Creswell, 2017; Tetteh et al. , 2022a, b).…”