Abstract:
Most nations in sub-Saharan Africa, including Ghana, have set out on various change programs including public financial management reforms for advancing effectiveness in the public sector but have been unsuccessful, with implementation being a major obstacle. The main objective of this study is to evaluate the implementation of GIFMIS in Ghana’s public financial management system and to examine the motivation(s) for its development and introduction. Data was gathered from a qualitative case study approach using semi-structured interview. The respondents for the study were people from the GIFMIS Secretariat and twenty (20) selected Ministries, Departments and Agencies (MDAs) as well as relevant secondary data. Results revealed that the introduction of the GIFMIS system in Ghana’s public sector financial management system is a local initiative creating a sense of ownership and serving as a catalyst to stimulate adequate efforts towards effective implementation of the programme. Experience from the implementation of previous public sector financial management reform programmes, the role of politics and a stable political governance system have also been critical in its implementation. But the citizenry who are major stakeholders have been ‘closed off’ from participating in the implementation process. In future, the timing for the introduction of similar programmes must be taken into consideration with adequate commitment and support from the legislature and key personnel from the various MDAs/MMDAs must be identified at the initial stages and involved in the implementation process.
