Perspectives on Public Financial Management Reforms in Ghana

This study explored the perspectives of reformers on public financial management (PFM) reforms in Ghana. This research, an exploratory qualitative study focused on unearthing the perspectives of reformers in PFM reforms. Reformers, as identified in this study were individuals in the PFM landscape who were middle level civil servants implementing reforms formulated by politicians and top bureaucrats. They try to enhance the management of public finances in the country by implementing the reforms. Participants were made up of 22 individuals involved in PFM reforms, purposively selected for one-on-one interviews from the civil service in Ghana. Another eight individuals participated in a focus group discussion. Public financial management reforms have been ongoing in Ghana for over two decades now. Findings showed that respondents believed in the reforms they participated in and reported levels of enthusiasm and dedication to achieving the aims of the reforms. The findings from this study indicated that the success of the roll out of PFM reforms depended not only on the known success factors such as the implementation arrangements and leadership but also on the reformers’ perspectives and their power of influence on the reforms amongst others. Keywords: public financial management (PFM), PFM reforms, perspectives