IMF Working Papers

Introducing Financial Management Information Systems in Developing Countries

ByPokar D Khemani, Jack Diamond

October 1, 2005

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Pokar D Khemani, and Jack Diamond. "Introducing Financial Management Information Systems in Developing Countries", IMF Working Papers 2005, 196 (2005), accessed 12/16/2025, https://doi.org/10.5089/9781451862157.001

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

In the past decade, developing countries (DCs) have been encouraged to reform their public expenditure management systems and have increasingly embarked on major projects to computerize their government operations. Most popular among these have been projects to computerize government accounting and payment operations, by introducing government financial management information systems (FMISs). This paper investigates the reason for almost universal failure to implement and sustain FMISs in DCs. It starts with a review of the "received wisdom" in implementing these projects, and then analyzes problems in its application in the DC context to identify key factors to explain why FMIS projects have been so problematic. Based on the identified negative factors, suggestions for addressing them are offered in the hope of improving success rates.

Subject: Budget execution and treasury management, Budget planning and preparation, Fiscal accounting and reporting, PFM information systems, Public financial management (PFM)

Keywords: a number of government bank accounts, accounting process, accounting system, accounts payable, accounts receivable, Africa, Budget execution and treasury management, Budget planning and preparation, cash balance, expenditure management process, Financial Management Information System (FMIS), Fiscal accounting and reporting, FMIS project, Functionality, government system, information system, management model, PFM information systems, project management, project-securing government approval, Public Expenditure Management, reform program, steering committee, WP

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