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Why Distributed End Users Often Limit Public Financial Management Reform Success

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  • Matt Andrews

    (Center for International Development at Harvard University)

Abstract

Externally supported Public Financial Management (PFM) reforms often have limited success in developing countries. The reforms commonly introduce new laws and systems that are not fully implemented or used, especially by distributed agents—budgeters, accountants, and such in sector ministries, provinces, and districts. This article asks why this should be expected and what could be done about it. It builds a theory of institutional change and tests such using data from a survey of public sector accountants in Eastern and Southern African countries—one sub-set of which was distributed. The evidence supports a simple explanation of why distributed end users often limit PFM reform success: they are likely to support incumbent institutions and question reform alternatives and are less engaged in reforms than more concentrated agents who champion reforms. The article suggests that research and practice needs to better account for the influence of distributed agents on externally supported reform success.

Suggested Citation

  • Matt Andrews, 2014. "Why Distributed End Users Often Limit Public Financial Management Reform Success," CID Working Papers 283, Center for International Development at Harvard University.
    • Handle: RePEc:cid:wpfacu:283
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    File URL: https://www.hks.harvard.edu/sites/default/files/centers/cid/files/publications/faculty-working-papers/Andrews_PFM_Reform_283.pdf
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    References listed on IDEAS

    as
    1. Alberto F. Alesina & Roberto Perotti, 1999. "Budget Deficits and Budget Institutions," NBER Chapters, in: Fiscal Institutions and Fiscal Performance, pages 13-36, National Bureau of Economic Research, Inc.
    2. Andrews,Matt, 2013. "The Limits of Institutional Reform in Development," Cambridge Books, Cambridge University Press, number 9781107016330.
    3. Andrews, Matthew, 2008. "Creating Space for Effective Political Engagement in Development," Working Paper Series rwp08-015, Harvard University, John F. Kennedy School of Government.
    4. Matt Andrews, 2010. "How Far Have Public Financial Management Reforms Come in Africa?," CID Working Papers 208, Center for International Development at Harvard University.
    5. Poterba, James M. & von Hagen, Jurgen (ed.), 1999. "Fiscal Institutions and Fiscal Performance," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226676234, December.
    6. James M. Poterba & Jürgen von Hagen, 1999. "Fiscal Institutions and Fiscal Performance," NBER Books, National Bureau of Economic Research, Inc, number pote99-1, March.
    7. Andrews, Matthew R. & McConnell, Jesse & Wescott, Alison, 2010. "Development as Leadership-led Change," Scholarly Articles 4449099, Harvard Kennedy School of Government.
    8. Matt Andrews & Jesse McConnell & Alison Wescott, 2010. "Development as Leadership-led Change," CID Working Papers 206, Center for International Development at Harvard University.
    9. Andrews, Matt, 2010. "How Far Have Public Financial Management Reforms Come in Africa?," Working Paper Series rwp10-018, Harvard University, John F. Kennedy School of Government.
    10. Andrews, Matthew R., 2010. "How Far Have Public Financial Management Reforms Come in Africa?," Scholarly Articles 4448885, Harvard Kennedy School of Government.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Matt Andrews & Nick Fanning, 2015. "Mapping Peer Learning Initiatives in Public Sector Reforms in Development," CID Working Papers 298, Center for International Development at Harvard University.

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