Exploring the Use of an Integrated Financial Management Information System (IFMIS) in the Local Government Institutions in Ghana

Abstract

The study uses neo-institutional sociology (NIS) and innovation diffusion theory (IDT) to explore the benefits, enabling and constraining factors that influence local government institutions in Ghana to use integrated financial management information system (IFMIS) for the management of public financial resources. Based on a case study of the Metropolitan, Municipal and District Assemblies (MMDAs), the study adopts qualitative case study approach to execute the study. In addition, eighty-six (86) participants who use the IFMIS for their routine operations were identified through purposive sampling for interview. The findings suggest that, despite the immense benefits associated with the technology usage, regulatory, environmental and organization factors were the enabling factors that shaped the use of the GIFMIS to achieved the success recorded so far. Furthermore, technological factors, as well as the socio-cultural characteristics, should not be underestimated, as these factors are crucial barriers to IFMIS use.