Exploring the socio-cultural factors in the implementation of public financial management information system in Ghana

• Published in: Journal of accounting & organizational change Vol. 16; no. 3; pp. 349 - 368
• Main Authors: Simpson, Samuel Nana Yaw, Tetteh, Lexis Alexander, Agyenim-Boateng, Cletus
• Format: Journal Article
• Language: English
• Published: Bradford Emerald Publishing Limited 18-10-2020; Emerald Group Publishing Limited
• Subjects: Accountability; Accounting; Budgets; Corruption; Culture; Developing countries; Electronic government; Financial management; Information systems; Information technology; LDCs; Management information systems; Public sector; Public services; Reforms; Society; Sociocultural factors; Sociology; Technology; Technology Acceptance Model; Transparency; Ghana; Africa; Ghana; Opportunism and social; Power struggle; Duality of information technologies theory; GIFMIS; IFMIS
• ISSN: 1832-5912; 1839-5473
• DOI: 10.1108/JAOC-10-2018-0100

Purpose
This paper aims to explore the socio-cultural factors that emerge in the implementation of integrated financial management information systems (IFMIS) in Ghana, a developing country.
Design/methodology/approach
A qualitative research approach was used with a case study design. The data were collected from archival documents and semi-structured face-to-face interviews with participants who played a significant role in the implementation of IFMIS in the Ghanaian public sector.
Findings
The findings show that although IFMIS was considered by the World Bank, Department for International Development (DFID), European Union and Danish International Development Agency to be rational, technical, universal and unproblematic, the use of the system in the Ghanaian public institutions was constrained by socio-cultural factors. These factors included power struggles between various technocrats; and negative attitudes such as opportunism and rent-seeking interest towards the IFMIS.
Research limitations/implications
The research is grounded in a single case study, but the findings can be theoretically generalised to information technology (IT)-based financial management system exhibiting the same characteristics.
Practical implications
This study offers a practical implication for governments, consultants and donor agencies.
Originality/value
This study provides additional insight through the application of the sociology and duality of information technology theory to study a particular IT-based public financial management initiative.