TWO DECADES OF IFMIS IMPLEMENTATION IN DEVELOPING COUNTRIES: A SYSTEMATIC REVIEW OF FUTURE RESEARCH
Abstract
In the public sector, IFMIS has emerged as a transformative tool that revolutionised public financial management, improved service delivery, and increased transparency and accountability. Over twenty years of scholarly work have explored the challenges, success factors, and impact of IFMIS in governance. This study seeks to examine the challenges and successes associated with IFMIS implementation and its impact on financial management and service delivery. Lastly, address voids in knowledge, offer actionable recommendations, and chart a course for future research. This study used the PRISMA model to reduce over 500 articles to 104 articles published in the last two decades on financial management, accountability, and service delivery, focusing on the challenges and success factors associated with IFMIS implementation in developing economies. The findings revealed leadership, flexibility and stakeholder involvement as positive while user resistance, data quality and system complexity were found to negatively impact IFMIS. IFMIS's ever-changing characteristics positively impacted financial management and service delivery and provided actionable recommendations to governments and organisations. This is the first SLR to examine IFMIS that provides a comprehensive overview of recent advancements, and technical implications and sets the agenda for further investigation.
Keywords
References
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DOI: https://doi.org/10.17509/jbme.v10i2.74858
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