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Introducing Financial Management Information Systems in Developing Countries


  • Pokar D Khemani
  • Jack Diamond


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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  • Pokar D Khemani & Jack Diamond, 2005. "Introducing Financial Management Information Systems in Developing Countries," IMF Working Papers 05/196, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:05/196

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    References listed on IDEAS

    1. Moussa, Antoun & Schware, Robert, 1992. "Informatics in Africa: Lessons from World Bank experience," World Development, Elsevier, vol. 20(12), pages 1737-1752, December.
    2. Ali Hashim & Bill Allan, 1994. "Core Functional Requirements for Fiscal Management Systems," IMF Working Papers 94/27, International Monetary Fund.
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    Cited by:

    1. Seth E. Terkper, 2008. "Accounting Challenges for Semi-Autonomous Revenue Agencies 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. World Bank, 2007. "Rwanda : Toward Sustained Growth and Competitiveness, Volume 2. Main Report," World Bank Other Operational Studies 7702, The World Bank.
    4. Ali Hashim & Moritz Piatti, 2016. "A Diagnostic Framework to Assess the Capacity of a Government's Financial Management Information System as a Budget Management Tool," World Bank Publications, The World Bank, number 25267, June.
    5. 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, June.

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