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Introducing Financial Management Information Systems in Developing Countries


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  • Pokar Khemani
  • Jack Diamond
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    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.

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    Paper provided by International Monetary Fund in its series IMF Working Papers with number 05/196.

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    Length: 33
    Date of creation: 01 Oct 2005
    Date of revision:
    Handle: RePEc:imf:imfwpa:05/196

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    Keywords: Financial systems; Developing countries; Government expenditures; fmis; financial management; expenditure; expenditure management; financial management information; budget execution; public expenditure; public expenditure management; integrated financial management; financial management information system; government accounting; ifmis; accounts payable; expenditure control; financial management information systems; budget estimates; mtef; financial management systems; medium-term expenditure framework; integrated financial management information system; budget classification; budget preparation; public finance; budget formulation; budget management; government finance; budget planning; government expenditure; expenditure framework; public financial management; expenditures; budget department; budgetary accounting; financial management reform; fiscal policy; budget framework; medium-term budget; medium-term expenditure; financial management system; expenditure management systems; treasury single account; accrual accounting; budget director; medium-term budget framework; budget development; government accounts; accounting standards; budget system; resource allocation; budget preparation system; expenditure management system; public financial management reform; national accounting; financial information systems; annual budgets; budget cycle; annual accounts; external audit; government fiscal management; expenditure data; public finance act; budget information; budgetary resources; external control system; budget allocation; government finance statistics; budget office; budget reform; expenditure plans; budgetary control; budget system reform; public expenditure management system; budget planning system; budget proposals; budget reforms; public expenditure management systems; government budgeting; public financial management reform program; government securities; budget transfers; budget process;

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    1. Ali Hashim & Bill Allan, 1994. "Core Functional Requirements for Fiscal Management Systems," IMF Working Papers 94/27, International Monetary Fund.
    2. Moussa, Antoun & Schware, Robert, 1992. "Informatics in Africa: Lessons from World Bank experience," World Development, Elsevier, vol. 20(12), pages 1737-1752, December.
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    Cited by:
    1. Seth E. Terkper, 2008. "Accounting Challenges for Semi-Autonomous Revenue Agencies (SARAs) in Developing Countries," IMF Working Papers 08/116, International Monetary Fund.
    2. Chandra, Vandana & Li, Ying & Osorio Rodarte, Israel, 2007. "Commodity Export Diversification in Rwanda - Many Export Discoveries with Little Scaling-Up," MPRA Paper 18556, University Library of Munich, Germany.
    3. Cem Dener & Joanna Alexandra Watkins & William Leslie Dorotinsky, 2011. "Financial Management Information Systems : 25 Years of World Bank Experience on What Works and What Doesn't," World Bank Publications, The World Bank, number 2297, October.
    4. World Bank, 2007. "Rwanda : Toward Sustained Growth and Competitiveness, Volume 2. Main Report," World Bank Other Operational Studies 7702, The World Bank.


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