La implantación del SIGAF en la provincia de Buenos Aires (2007-2018)

This paper describes the implementation process of the Integrated Management and Financial Administration System (SIGAF) in the province of Buenos Aires and its organizational impact, based on a documentary and regulatory study, as well as interviews conducted with officials and informants from the period studied (2007-2018). The research examines the implementation of a management information system; its theoretical framework is centered around a broad concept of technology, the diffusion processes, and the effects it has on the organization. From this perspective, we will observe how the financial administration model represented a technological development that spread throughout the region, though the Province of Buenos Aires lagged behind as an institutional actor. Therefore, understanding the context is a key element in explaining this delay.From the interviews, we will identify the conflicts in the strategies for its implementation, and finally, considering the SIGAF’s computerized model, we will infer some effects on the Provincial General Accounting Office, which was the driving force behind the project and the governing body of the Government Accounting Subsystem, responsible for the internal control of the economic and financial management of the Provincial Public Sector.