Digital Transformation of Public Financial Management in Ghana and Developing Economies: A Systematic Review of Accountability, Transparency, and Efficiency

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It synthesises empirical evidence and theoretical insights from studies published between 2013 and 2025 and aims to ( 1 ) analyze bibliometric trends in digital PFM research, ( 2 ) evaluate PFM effectiveness and governance by considering legal frameworks, audit quality, and digital technologies on transparency and local government performance, ( 3 ) assess implementation barriers and the quality of evidence by identifying structural challenges and evaluating methodological rigor, ( 4 ) examine theoretical and comparative perspectives to synthesize dominant frameworks and compare digital interventions, and ( 5 ) develop a synthesis framework that maps the pathways from digital interventions through governance factors to institutional outcomes. Methodology: Following the PRISMA 2020 framework, the study collates empirical findings and theoretical insights from peer‑reviewed literature published between 2013 and 2025 using Python (v3.11) supplemented by manual data extraction. The synthesis organizes evidence to examine the relationship between technology adoption and institutional outcomes. Findings: The analysis shows that digital PFM solutions markedly strengthen budget credibility, streamline procurement, and widen the tax base through real‑time revenue monitoring. However, their effectiveness varies. While a distinct “transparency dividend” emerges, achieving Value for Money (VFM) is often limited by infrastructure gaps, weak regulatory adherence, and organisational pushback. Crucially, the review demonstrates that technology is most successful when supported by solid internal audit systems, independent auditor‑client links, and strong political commitment. Originality: Diverging from earlier work that treated digitisation in isolation, this review underscores the moderating influence of “soft” governance elements—such as ethical leadership and normative legal frameworks—on unlocking the benefits of “hard” digital infrastructure. Practical implications: The study concludes that digitisation alone does not guarantee PFM reform. Policymakers should adopt a comprehensive strategy that couples digital infrastructure investment with institutional capacity building and rigid legal enforcement. Future research ought to focus on longitudinal designs to trace causal pathways between digital adoption and reduced fiscal waste. Finance digitisation e-procurement digital payments platforms fiscal responsibility legal enforcement value for money Figures Figure 1 Figure 2 Figure 3 Figure 4 1. Introduction The public sector forms the foundation of national economic stability and social progress, with Public Financial Management (PFM) acting as the key framework that guarantees public resources are used transparently, accountably, and efficiently (Amalia, 2023; Khan & Bhargav, 2023). Over recent decades, the worldwide landscape of public administration has experienced a dramatic shift, driven by the need to reduce corruption, improve service delivery, and achieve maximum value for money (VFM). This change is especially crucial in developing economies where fiscal mismanagement and fragile institutions have historically hindered growth (Tkachenko, 2024). As a result, governments across Africa and comparable emerging markets have increasingly adopted digital transformation as a strategic tool to modernise their financial systems (Adzakor, 2024; Bernales‑Vásquez & Sánchez‑Dávila, 2025; Tariq, 2025). The adoption of digital technologies—from Integrated Financial Management Information Systems (IFMIS) to e‑procurement and digital payment platforms—marks a shift away from traditional, manual accounting practices that were often vulnerable to errors and manipulation (Tlou & Shumba, 2024). This systematic review investigates that evolving landscape, focusing on the uptake and impact of these digital interventions in Ghana as well as comparable African and developing settings such as Nigeria, Zimbabwe, and Indonesia (Adegbayibi & Apeko, 2025; Akidi et al., 2024; Rasyid, 2023). Financial transparency and accountability continue to pose significant challenges for many public institutions. These difficulties are usually intensified by weak governance structures, inadequate regulatory frameworks, and a long history of slow technology adoption (Awudu et al., 2024; Camargo, 2025). The literature indicates that, without robust digital mechanisms, opaque financial flows create fertile ground for misappropriation (Friday et al., 2023). Consequently, the concept of “digital accountability” has emerged, suggesting that technology can act as a non‑discretionary enforcer of fiscal rules (Binti Yahya et al., 2025; Zein & Septiani, 2025). IFMIS implementation is widely regarded as the cornerstone of this digital transition. By integrating budgeting, accounting, and reporting into a single automated system, IFMIS seeks to enhance budget credibility and the quality of financial reporting (Attiogbe et al., 2025a; Tetteh et al., 2022). Empirical evidence from Ghana shows that, when deployed effectively, these systems strengthen internal controls and reduce opportunities for corruption (Ahinsah‑Wobil, 2023a; Awudu et al., 2024). Yet the success of IFMIS is not uniform; studies from Uganda and South Africa suggest that its effectiveness often depends on underlying political will and the technical capacity of users (Akidi et al., 2024; Kweyama, 2024). Alongside reforms in financial reporting, public procurement has also undergone a digital revolution. E‑procurement systems have been introduced to dismantle the opaque networks often linked to government contracting (Charnor & Quartey, 2024). By automating tender processes, these systems aim to promote fairness, ensure value for money, and strengthen oversight mechanisms (Musah et al., 2025a; Asare et al., 2025). The shift to e‑procurement is not purely technical but institutional, requiring a cultural change within organisations and strict adherence to regulatory compliance (Issah & Ackah, 2024a; Tanzubil, 2025). Moreover, the digitalisation of revenue mobilisation has become a key focus for fiscal sustainability. Introduction of digital payment platforms and levies, such as Ghana’s Electronic Transaction Levy (E‑Levy), demonstrates a deliberate effort to capture revenue from the informal economy and broaden the tax base (Agyei‑Holmes et al., 2022; Amoah et al., 2023). These systems enable real‑time transaction tracking, reducing leakages and enhancing the state’s fiscal capacity (Ahiabenu, 2024a; Santoro et al., 2024). However, implementing such tax compliance measures is not without friction; challenges related to digital literacy, public trust, and willingness to pay remain significant obstacles (Anyidoho et al., 2023; Krah & Mertens, 2023; Rakibu & Amoh, 2025). Digital tools do not operate in isolation; their effectiveness is heavily influenced by the strength of internal audit functions and corporate governance frameworks (Middin et al., 2024). The literature stresses that digital PFM systems must be paired with rigorous auditing standards and an independent auditor‑client relationship to ensure genuine accountability (Amofa‑Sarpong & Kingsley, 2024). Internal control systems, when reinforced by political support and ethical leadership, markedly affect the financial performance of local government units (Gbambegu Umar et al., 2025; Musah et al., 2025b). Conversely, weak commitment to governance practices and normative frameworks can render even the most sophisticated digital tools ineffective (Ataribanam, 2024; Ataribanam et al., 2025). The “human factor”—including leadership integrity, organisational culture, and resistance to change—remains a critical variable (Bonsu et al., 2023). For example, in extractive industries, despite global initiatives like the EITI, local institutional barriers often impede true accountability, underscoring the need for context‑specific governance reforms (Dashwood et al., 2022). Despite the optimism surrounding digital PFM, the journey is laden with challenges. Infrastructure gaps, cybersecurity risks, and a lack of system interoperability frequently stall progress (Ofori & Fuseini, 2020; Khairati & Putra, 2024). Moreover, implementing international standards such as IPSAS requires a level of technical expertise that is often lacking at the local government level (Attefah et al., 2025; Valand, 2024). The overarching concern is that, without addressing these structural and behavioural barriers, digital reforms may fail to deliver the promised “value for money” (Usman et al., 2025; Wonar et al., 2024). This review aimed to synthesise empirical evidence and theoretical insights from studies published between 2013 and 2025, evaluating the effectiveness of these digital interventions. To provide a comprehensive analysis of the digital transformation landscape in public financial management, this systematic review was guided by the following specific objectives: O1. To analyze the bibliometric trends and impact by examining the annual growth of publications and the citation impact of key studies to understand the evolution of research interest in digital PFM reforms. O2. To evaluate PFM effectiveness and governance by assessing the influence of legal frameworks, audit quality, and digital technologies (IFMIS, e-procurement) on transparency, accountability, and local government performance. O3. To assess implementation barriers and evidence quality by identifying the structural and institutional challenges hindering reform success and to evaluate the methodological rigor and risk of bias within the existing literature. O4. To examine theoretical and comparative perspectives by synthesizing the dominant theoretical frameworks guiding PFM research and providing a comparative risk-benefit analysis of specific digital interventions. O5. To develop a synthesis framework by constructing a conceptual framework that visualizes the pathways between digital interventions, moderating governance factors, and institutional outcomes. By integrating findings across multiple disciplines—accounting, development studies, and information technology—and geographic contexts (including Ghana, Nigeria, Indonesia, and Russia), this review offers a comprehensive understanding of the opportunities and challenges in the digital transformation of public financial management (Natision et al., 2022; Obisanya & Hassan, 2022). The insights generated aim to inform policymakers and practitioners who seek to design robust financial governance frameworks that harness technology for sustainable development. 2. Methodology and data sources This systematic review followed strict protocols to produce a thorough and unbiased synthesis of the literature on digital transformation in public financial management, concentrating on integrated financial management information systems (IFMIS), e-procurement, and digital payment platforms, with particular attention to Ghana and comparable African developing economies. 2.1. Literature search strategy and terms The literature search strategy which was used to compile the relevant studies dated 2013 to 2025 was based mainly on the systematic search of peer-reviewed journal articles, reports, and academic publications related to public financial management, accountability, and digitalization with specific focus on Ghana and similar African countries. The main search terms and phrases included combinations of words like “Public Financial Management (PFM),” “Accountability and Transparency,” “Digitalisation and E-procurement,” “Integrated Financial Management Information Systems (IFMIS),” “Financial Controls and Financial Performance,” “Public Sector Financial Management,” “Local Government Financial Management,” “E-procurement adoption,” “Public Sector Accounting Practices,” “Financial Reporting Quality,” and “Challenges in Public Financial management Reforms,” “Tax compliance,” and “Digital Payments,” “Governance and Integrity in Public Institutions,” and “Budget Efficiency” and “Value for Money” using Boolean operators (Fig. 1 ). The search was conducted in a range of academic databases, platforms and repositories with the specialisation in the area of governance, finance, public administration, and related topics: Scopus, Web of Science, Google Scholar, JSTOR, ScienceDirect, ProQuest, and institutional archive of universities and research organisations dealing with studies on Africa or financial management of the state. The geographical focus encompassed Ghana, Sub-Saharan Africa, and other developing countries to contextualize the findings within the relevant institutional and socio-economic settings. 2.2 Inclusion and exclusion criteria Studies were included if they focused on digital interventions in public financial management within developing economies, with particular emphasis on Ghana and Sub-Saharan Africa; offered empirical evidence or theoretical perspectives on IFMIS, e-procurement, or digital payment systems; examined outcomes such as transparency, accountability, fiscal responsibility, or public sector performance; and were published in English between 2013 and 2025. Eligible study designs encompassed peer‑reviewed journal articles, conference papers, reports, and academic publications, employing diverse methodological approaches including quantitative, qualitative, case studies, and systematic reviews to ensure methodological breadth and contextual representation. Exclusion criteria entailed studies concentrated solely on private sector finance or developed economies; lacking empirical data or theoretical analysis relevant to digital financial reforms; being non‑peer‑reviewed or opinion pieces lacking methodological rigor; not focusing on public financial management or accountability; or being outdated or not providing full texts or sufficient information to synthesize. This systematic approach ensured a thorough and methodologically sound literature base representative of current reforms and innovations, contextualized within Ghana, Sub-Saharan Africa, and broader developing nations. 2.3. Study selection process The selection process followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) (Page et al., 2021) and is illustrated in the PRISMA flow diagram (Fig. 2 ). The initial database search produced one-hundred and sixty-eight records. After removing thirty-four records including duplicates before screening, one-hundred and thirty-four records were screened by title and abstract. A total of one-hundred and nine full text articles were evaluated for eligibility, yielding ninety-nine studies that satisfied all inclusion criteria. 2.4. Data extraction and synthesis A Python (v3.11) script was written and run to extract metadata in a structured Microsoft Excel spreadsheet (see Supplementary Materials ). It was designed so that the extraction spreadsheet can receive a complete information about every study, including identification (study ID, title, authors, citations, year, journal, digital object identifier (DOI), publication (country, language, publication type, the publication title, PDF link, open access, citation count), and content (abstract, concise summary [tl;dr] ideas). The methodological data were documented based on study design, population and methods whereas results and interpretation contained findings, limitations, policy implications and recommendations. The administrative areas measured the date of extraction, reviewer notes and tags to ease the arrangement and further analysis. Additionally, the two authors manually completed the information in the blank cells after running the script. The synthesis of the studies was done through a qualitative method, which involved the integration of the findings, themes, and theoretical perspectives (Awudu et al., 2024; Issah and Ackah, 2024a). (Awudu et al., 2024; Issah and Ackah, 2024a). 2.5. Quality assessment and risk of bias The methodological quality and risk of bias of the included non-randomised studies were evaluated with the ROBINS I tool, assessing domains such as confounding, participant selection, intervention classification, deviations, missing data, outcome measurement, and reporting selection (Attiogbe et al., 2025a; Musah et al., 2025a). Studies were classified as low, moderate, serious, or critical risk of bias. 3. Results The analysis of the selected studies reveals distinct patterns regarding the implementation, efficacy, and challenges of digital PFM tools. These findings are summarized in Fig. 3 , Tables 1 through Table 8 as well as the conceptual framework in Fig. 4 . 3.1. Evolution of PFM research The bibliometric analysis presented in Fig. 3 reveals two key trends regarding the evolution of digital PFM research. Figure 3 a illustrates the temporal distribution of publications, indicating that scholarly interest in the field was nascent for nearly a decade, with only single publications noted in 2013 and 2019, followed by a marginal increase to two publications in both 2020 and 2021. However, the research landscape experienced a dramatic shift beginning in 2022, which saw a surge to 13 publications. This upward trajectory continued, with 18 publications in 2023 and a pronounced peak of 37 publications in 2024, before recording a still-substantial 25 publications for 2025. This exponential growth since 2022 signifies that the digitization of public finance has rapidly become a major focus of academic inquiry. Complementing this temporal trend, Fig. 3 b provides insight into the citation impact of key studies within this emerging body of literature. The analysis highlights that a few seminal works have been particularly influential. Notably, Adjei-Bamfo et al. (2020) stands out as the most highly cited paper with 19 citations, suggesting its foundational role in the discourse. Other impactful studies include Kenetey et al. (2024) with 15 citations, Darwis et al. (2022) with 14 citations, and Espinal-Carrillo et al. (2024) with 13 citations. The high citation counts for recent papers from 2022 and 2024 indicate their immediate relevance and contribution to a rapidly expanding and dynamic field of research 3.2. Legal frameworks and accountability mechanisms A recurrent theme across the reviewed literature is that digital tools cannot function in isolation; they depend heavily on the legal and auditing environment. As indicated in Table 1 , the relationship between auditors and public clients is a significant moderator of audit quality. Studies such as Amofa-Sarpong and Kingsley (2024) and Musah et al. (2025a) demonstrate that strong PFM laws and independent auditing structures are prerequisites for digital interventions to effectively enhance accountability. Table 1 Summary of studies on public financial management (PFM) and accountability in Ghana and other African countries Study Focus/Topic Country/Region Methodology Key Findings Implications for PFM and Accountability References PFM Laws and Audit Quality Ghana Empirical analysis Auditor-client relationship moderates audit quality Enhances audit quality through legal frameworks Amofa-Sarpong & Tornyeva Kingsley (2024) Impact of E-procurement on Public Sector Accountability Ghana Quantitative E-procurement improves accountability Digital tools enhance transparency Musah et al. (2025a) IFMIS and Financial Transparency Ghana Case study IFMIS improves transparency and accountability Digital financial systems critical for governance Awudu et al. (2024) Financial Transparency, Trust, and Willingness to Pay Sub-Saharan Africa Survey Transparency increases trust and willingness to pay taxes Transparency fosters revenue mobilization Krah & Mertens (2023) Extractive Industries Transparency Initiative (EITI) Ghana Qualitative Barriers to local accountability Need for better local institutional support Dashwood et al. (2022) Source: Authors’ research findings, 2025 The data suggests a trend where digital tools improve transparency only when supported by normative legal frameworks that enforce compliance and sanction misappropriation (Ataribanam et al., 2025). 3.3. Technological interventions and efficiency The categorization of technological applications in Table 2 highlights a global shift toward automation in revenue and expenditure cycles. There is a clear consensus that "e-solutions"—specifically IFMIS and e-procurement—are critical for modernizing governance. Table 2 Digitalization and technology in public financial management Technology Focus Application Area Country Impact on PFM Challenges Noted References E-government Framework E-procurement readiness Ghana Improved readiness for e-procurement Infrastructure and capacity limitations Adjei-Bamfo et al. (2020) Digitization Trends Public financial management Global Enhanced efficiency and transparency Adoption barriers in developing countries Bernales-Vásquez & Sánchez-Dávila (2025) Inclusive Instant Payment Systems Digital payments Africa Growth of digital payments industry Regulatory and infrastructure challenges Mensah (2024) Electronic Procurement Procurement accountability Ghana Increased procurement transparency Resistance to change, technical issues Musah et al. (2025a) IT Solutions Public financial management efficiency Russia Improved efficiency through IT Integration and training issues Natision et al. (2022; Obisanya & Hassan (2022) Source: Authors’ research findings, 2025 For instance, Adjei-Bamfo et al. (2020) and Bernales-Vásquez and Sánchez-Dávila (2025) note that while these technologies theoretically enhance readiness and efficiency, their impact is often uneven across different developing economies. The trend indicates that while digital payment systems are expanding the tax base and formalizing the informal sector (Mensah, 2024), the operational success of these systems varies significantly based on the level of existing digital infrastructure. 3.4. Financial controls at the local government level Table 3 focuses on the decentralization of PFM, revealing that local government units (LGUs) face unique challenges compared to central governments. The synthesis of findings from Ghana and Indonesia (e.g., Musah et al., 2025b; Usman et al., 2025) indicates a positive correlation between strict internal control systems and financial performance. Table 3 Financial controls and performance in local governments Financial Controls Aspect Scope Country Findings Policy Recommendations References Financial Controls Effect on Performance Local government units Ghana Positive effect on financial performance Strengthen financial controls and monitoring Musah et al. (2025b) Internal Control Systems Local government authorities Ghana Political interest mediates control effectiveness Enhance political commitment to controls Gbambegu Umar et al. (2025) Financial Performance Evaluation Local governments Indonesia Value for money approach improves outcomes Adopt value for money frameworks Usman et al. (2025) Internal Control and Transparency Local government Indonesia Controls improve transparency and accountability Implement stronger internal audit functions Husnan et al. (2023) Source: Authors’ research findings, 2025 However, a critical pattern emerges regarding the "political" aspect of controls; Gbambegu Umar et al. (2025) found that political interest often mediates the effectiveness of these controls. This suggests that in local governance, technical solutions like IFMIS are often constrained or enabled by the prevailing political climate and the commitment of local leadership to transparency (Husnan et al., 2023). 3.5. Transparency and value for money (VFM) The outcomes of PFM reforms are predominantly measured against the metrics of transparency and Value for Money, as detailed in Table 4 . Literature consistently points to a "transparency dividend" where digital reporting improves public trust and willingness to pay taxes (Krah & Mertens, 2023; Sipahutar et al., 2025). However, achieving VFM is more complex. Studies by Wonar et al. (2024) and Asare et al. (2025) emphasize that simply digitizing a process does not guarantee economic efficiency; rather, it requires a cultural shift toward "value-consciousness" and fairness in tendering processes. Table 4 Transparency, accountability, and value for money in public sector financial management Focus Area Context Country Key Outcomes Recommendations References Transparency and Accountability Public financial reports quality Indonesia Positive impact on report quality Enhance transparency mechanisms Sipahutar et al. (2025) Transparency, Accountability, Value for Money Regional financial management Indonesia Improved financial management Promote value for money culture Wonar et al. (2024) Public Sector Accounting Practices Accountability and transparency General Comprehensive review highlights gaps Strengthen accounting standards Amalia (2023) Tendering Fairness and Transparency Procurement system Ghana Systematic review shows improvements needed Reform procurement policies Asare et al. (2025) Source: Authors’ research findings, 2025 The trend suggests that transparency is the immediate output of digitalization, while VFM is a longer-term outcome dependent on institutional maturity. 3.6. Barriers to implementation Table 5 elucidates the persistent barriers that hinder the full realization of digital PFM benefits. The challenges are multidimensional, ranging from "soft" barriers like weak commitment to governance and resistance to change (Ataribanam, 2024) to "hard" barriers such as infrastructural deficits and lack of user readiness (Ofori & Fuseini, 2020). Table 5 Challenges and barriers in public financial management reforms Challenge/Barrier Context Country Description Suggested Interventions References Weak Commitment to Governance Practices Public institutions Ghana Lack of commitment to good governance Enhance normative frameworks and integrity Ataribanam (2024) Local Institutional Barriers EITI implementation Ghana Understanding barriers to accountability Strengthen local governance capacity Dashwood et al. (2022) Critical Success Factors for E-Procurement Adoption challenges Ghana Infrastructure and user readiness issues Capacity building and infrastructure investment Ofori & Fuseini (2020) Budget Efficiency and Transparency Diverse regions Global Financial management reforms face wastage issues Improve budget monitoring and controls Rashied et al. (2024) Source: Authors’ research findings, 2025 A significant trend identified in the global context by Rashied et al. (2024) is that financial management reforms often face "wastage issues" where investments in technology do not yield proportional returns due to poor implementation strategies. Furthermore, institutional barriers at the local level often undermine initiatives intended to promote accountability, such as the EITI in mining communities (Dashwood et al., 2022). 3.7. Theoretical landscapes of digital PFM The analysis of the theoretical frameworks utilized in the selected studies, as summarized in Table 6 , reveals a multifaceted academic approach to understanding digital transformation. The literature moves beyond a purely technical analysis to employ sociological and behavioral lenses. Institutional Theory emerges as a dominant framework, particularly in studies explaining the dichotomy between policy adoption and actual implementation. Researchers such as Charnor and Quartey (2024) and Dashwood et al. (2022) utilize this lens to highlight how external isomorphism—the pressure to mimic "modern" standards—often drives the adoption of systems like e-procurement, even when local institutional readiness is low. Table 6 Dominant theoretical frameworks in digital PFM research Theoretical Framework Focus on PFM Context Representative Studies Institutional Theory Examines how external pressures (coercive, mimetic, normative) and organizational legitimacy drive the adoption of digital tools like e-procurement and IFMIS, often highlighting the gap between "de jure" rules and "de facto" practices. Ataribanam et al. (2025); Charnor & Quartey (2024); Dashwood et al. (2022); Technology Acceptance Model (TAM) / UTAUT Focuses on the behavioral intention of public sector employees to use new technologies, determined by perceived usefulness, ease of use, and facilitating conditions (infrastructure, training). Adjei-Bamfo et al. (2020); Khairati & Putra (2024); Ofori & Fuseini (2020) Agency Theory Analyzes the relationship between the government (principal) and public officials/contractors (agents), positing that digital transparency (e.g., IFMIS, audits) reduces information asymmetry and opportunistic behavior. Amofa-Sarpong & Kingsley (2024); Musah et al. (2025a) Resource-Based View (RBV) Argues that unique internal resources—specifically digital infrastructure and human capital skills—are critical determinants of public sector performance and competitive advantage. Musah et al. (2025b); Tlou & Shumba (2024) Innovation Diffusion Theory (IDT) Explores how digital innovations (like E-levy or Blockchain) spread through government systems, focusing on relative advantage, compatibility, and complexity. Kenetey & Popesko (2025); Friday et al. (2023) Public Value Theory Assesses reforms not just on financial efficiency, but on their ability to deliver broader social value, trust, and citizen satisfaction through improved service delivery. Ahiabenu (2024); Krah & Mertens (2023) Source: Authors’ research findings, 2025 Complementing this, Agency Theory is frequently applied to frame digital tools as monitoring mechanisms intended to reduce information asymmetry between the government (principal) and public officials (agents). This perspective is evident in the work of Amofa-Sarpong and Kingsley (2024) and Musah et al. (2025a), who argue that digital transparency limits the discretionary power that often leads to corruption. Furthermore, the prevalence of the Technology Acceptance Model (TAM) and its variations in studies by Adjei-Bamfo et al. (2020) and Ofori and Fuseini (2020) underscores that the success of these reforms is heavily dependent on user behavior, specifically the perceived ease of use and usefulness of the systems among public sector employees. 3.8. Comparative utility and risks of digital interventions Table 7 provides a comparative matrix of the specific digital interventions, revealing distinct functional benefits and associated risks for each tool. IFMIS is consistently identified as the backbone of budget execution, with Tetteh et al. (2022) and Awudu et al. (2024) noting its primary benefit in consolidating financial data. However, the recurring risk associated with IFMIS is the high cost of implementation and the requirement for consistent electrical and internet infrastructure. Table 7 Matrix of digital PFM interventions: Functions, benefits, and risks Digital Intervention Primary PFM Function Key Benefits Identified Key Risks & Challenges References IFMIS Budget execution, financial reporting, cash management. Improves budget credibility; consolidates financial data; enhances internal controls. High implementation costs; requires reliable electricity/internet; resistance from staff. Akidi et al. (2024); Awudu et al. (2024); Tetteh et al. (2022) E-Procurement Tendering, contract management, supplier selection. Reduces collusion/corruption; lowers transaction costs; increases supplier competition. User capacity gaps; cybersecurity threats; lack of legal enforcement. Asare et al. (2025); Charnor & Quartey (2024); Tanzubil (2025) Digital Payments / E-Levy Revenue mobilization, G2P transfers, tax collection. Formalizes informal economy; real-time revenue tracking; reduces cash leakages. "Willingness to pay" issues; digital divide; privacy concerns; double taxation fears. Ahiabenu (2024); Anyidoho et al. (2023); Santoro et al. (2024) Blockchain Audit trails, aid accountability, secure record keeping. Immutable ledgers; enhanced trust in aid disbursement; decentralized monitoring. Technological immaturity in public sector; complexity; lack of regulatory standards. Friday et al. (2023); Kenetey & Popesko (2025) Source: Authors’ research findings, 2025 In contrast, E-Procurement is specifically highlighted for its role in market competitiveness. Asare et al. (2025) and Tanzubil (2025) emphasize its utility in reducing collusion in tendering, though it faces unique challenges regarding supplier readiness and cybersecurity. The review also identifies a growing body of literature on Digital Payments (e.g., the E-Levy), which serves the distinct function of formalizing the informal economy (Ahiabenu, 2024a; Anyidoho et al., 2023). While these tools effectively widen the tax net, they introduce social risks related to the "digital divide" and public resistance to taxation. Emerging technologies like Blockchain are noted by Friday et al. (2023) and Kenetey and Popesko (2025) as promising for aid accountability, yet they remain at a nascent stage with significant regulatory uncertainty. 3.9. Quality of evidence The risk of bias assessment summarized in Table 8 reveals the methodological landscape of the current body of knowledge. The majority of studies (e.g., Attiogbe et al., 2025a; Musah et al., 2025a) are classified as having a "moderate" risk of bias. This is largely attributed to the prevalence of non-randomized, observational study designs and the reliance on self-reported data in surveys, which can introduce response bias. Table 8 Risk of bias assessment using ROBINS-I Study Confounding Selection of Participants Classification of Interventions Deviations from Intended Interventions Missing Data Measurement of Outcomes Selection of Reported Results Overall Risk of Bias Attiogbe et al., 2025a Moderate Low Low Low Low Low Low Moderate Musah et al., 2025a Moderate Moderate Low Low Low Moderate Low Moderate Awudu et al., 2024 Low Low Low Low Low Low Low Low Issah & Ackah, 2024a Moderate Low Low Low Low Low Low Moderate Charnor & Quartey, 2024 Low Low Low Low Low Low Low Low Asare et al., 2025 Moderate Moderate Low Low Moderate Moderate Moderate Moderate Bernales-Vásquez & Sánchez-Dávila, 2025 Low Low Low Low Low Low Low Low Tetteh et al., 2022 Moderate Low Low Low Low Low Low Moderate Note: The table summarizes risk-of-bias assessments for key studies included in the review. Overall risk ratings are based on the highest risk domain per study. Source: Authors’ research findings, 2025 While some quantitative studies demonstrate a "low" risk of bias in participant selection and data reporting (e.g., Awudu et al., 2024; Charnor & Quartey, 2024), the overall trend underscores a need for more rigorous, longitudinal research to establish causal links between digital interventions and PFM outcomes. 3.10. The digital-institutional nexus The synthesis of these findings culminates in the conceptual framework illustrated in Fig. 4 . This framework visualizes the pathway from digital intervention to public sector performance, emphasizing that the relationship is not linear but is heavily contingent on moderating variables. The review identifies that while independent variables—such as IFMIS, e-procurement, and digital payments—provide the necessary infrastructure, they do not automatically result in accountability or fiscal efficiency. Instead, the framework highlights the critical role of "moderating factors" positioned between intervention and outcome. Studies by Ansah and Cho (2024) and Issah and Ackah (2024a) indicate that Political Will and Organizational Culture act as the primary filters; where these are positive, digital tools enhance transparency. Conversely, where "soft" governance factors are weak, the "hard" technology fails to deliver Value for Money (VFM). The framework further establishes that outcomes are dual-layered: immediate outputs include improved audit trails and data accessibility (Sipahutar et al., 2025), while long-term outcomes manifest as sustained fiscal discipline and economic growth (Chavula, 2025; Prempeh & Frimpong, 2024). 4. Discussion This is a systematic review that sums up the evidence of the digital transformation of Public Financial Management (PFM) in Ghana as well as in other developing economies and finds a multifaceted interaction between technology, governance, and institutional outcomes. The results indicate that despite the importance of digital interventions, including IFMIS and e-procurement, the success of such change is not predetermined but depends on a variety of contextual conditions. The main idea emerging from the analysis is that the efficacy of “hard” digital infrastructure is inherently moderated by the factors of “soft” governance, a notion that this review refers to as “digital-institutional nexus.” The nexus is especially essential in developing economies in which the drive towards digital transformation is supposed to overcome historical difficulties of fiscal mismanagement and institutional weakness. One of the major findings is that there is a pattern in the appearance of a “transparency dividend” due to digitalization. The use of digital tools has been proven to make financial information more accessible, improve financial reporting quality, and better audit trails, which has made the process of accountability stronger. This short-term output aligns with literature suggesting that improved digital reporting can foster public trust and the willingness to pay taxes, which is a key aspect of mobilizing domestic revenue. Nevertheless, this review highlights a critical distinction between transparency as an output and Value for Money (VFM) as a long-term institutional outcome. It is demonstrated that the process of VFM realization is much more complicated and demands not only the introduction of new technologies but also the necessary change in the overall cultural orientation to value-consciousness and equity in the state spending. This is supported by studies by Wonar et al. (2024) and Asare et al. (2025), which point out that mere digitization of a process does not necessarily mean economic efficiency, especially in situations where the institutional maturity underpinning it is absent. The conceptual framework developed in this review visualizes the core argument that the road to digital intervention to better PFM results is not a straight line but rather mediated by important institutional factors. This phenomenon can be explained by the widespread use of the Institutional Theory in the reviewed literature because developing economies usually implement digital PFM systems in response to external pressure to follow some so-called modern standards, a type of isomorphism, even in the situations when the institutional preparedness in a given country is low (Ataribanam et al., 2025; Charnor & Quartey, 2024; Dashwood et al., 2022). This dynamic describes the existing disconnect between the adoption and the success of policy, in practice. Agency Theory also sheds light on these hurdles as it presents the digital tools as the means of monitoring aimed at mitigating information asymmetry between the government as the principal and the public officials as the agents (Amofa-Sarpong & Kingsley, 2024; Musah et al., 2025a) The evidence produced, however, indicates such tools as ineffective in cases where the principal does not have the political desire to act on the data created and where the legal and auditing systems prevent and punish the misappropriation are weak and fail to enforce the law. The high level of political interest is a critical factor in the mediation of the effectiveness of internal control at local level of government hence the technical solutions are usually limited or facilitated by the current political climate and integrity of the leadership. Thus, infrastructural inadequacies, weak regulatory adherence, and organizational inertia become not only technical obstacles but effects of institutional frailty that can only be addressed by technological innovations. These results create some definite policy implications and point out the weaknesses of the existing body of research. Policymakers need to discontinue their techno-centric approach and acknowledge that investments in digital mechanisms have to be matched with investments in institutional capacity, such as improving the autonomy of audit organizations and enforcing the law strictly. This needs a holistic approach where digital tools are supplemented by process re-engineering, stakeholder involvement, and wholesome change management because the effectiveness of the systems is highly reliant on how the users would behave and how useful they would consider the systems. This review is, however, limited by the methodological landscape of the field. As the risk of bias assessment reveals, the majority of included studies are observational and carry a "moderate" risk of bias, often relying on self-reported data that complicates the establishment of definitive causal links between digital interventions and PFM outcomes. While some studies demonstrate a "low" risk of bias, the overall trend underscores a need for more rigorous research to substantiate the patterns observed in this synthesis. 5. Conclusions This systematic review concludes that the digital transformation of public financial management is a dual-layered challenge where technology provides necessary but insufficient conditions for reform. Although digital tools such as IFMIS, e-procurement and digital payments provide the necessary infrastructure toward improving transparency, accountability and efficiency, it is not too much of a panacea to deeply rooted governance weaknesses. The eventual effectiveness of digital PFM reforms depends on the robustness and cohesiveness of the institutional environment surrounding it, which is reflected in the label of the digital-institutional nexus. It is in this nexus that the potential of technology is either released by favourable legal systems, good political will, and leadership ethics, or is limited by the lack thereof. Technology alone does not generate accountability, it just renders accountability practicable, but only in the event that there is an institutional determination to do so, which is substantiated by evidence which demonstrates that digital tools cannot work without strong internal audit mechanisms and the presence of independent auditor-client relationships. Hence, it is recommended that policymakers and governments prioritize institutional strengthening as a prerequisite for major technology investments, including guaranteeing the operational and financial independence of supreme audit institutions and championing a culture of transparency from the highest levels of government. International development partners need to change the technology-only approach to a more balanced form, which involves a combination of governance reform and long-term institutional support. To enhance the field, future studies could consider filling the existing gaps of the methodology and embrace more rigorous, longitudinal study designs to determine the causality of digital interventions and subsequent results such as decreased levels of corruption and enhanced VFM. More empirical studies are also necessary to overcome the abstract potential of newer technologies, such as blockchain, and assess their viability in the public sector of developing economies based on the preliminary studies in this field. Finally, researchers should conduct comparative analyses of countries with similar digital systems but differing institutional quality to isolate the specific governance factors that most significantly moderate the success of PFM reforms, including the investigation of failed implementations to learn from contextual barriers. Declarations Author Contribution Statement EO-D and GOF contributed equally to the conception and design of the study, data collection, analysis, and manuscript preparation. Both authors approved the submitted version. Conflicts of Interest: The authors report there are no competing interests to declare. Funding: This research received no external funding. 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J Inform Syst Eng Manage 10:215–221. https://doi.org/10.52783/jisem.v10i59s.12838 Wonar K, Masdianah M, Siahay AZD, Pangayow BJC, Salle HT, Bleskadit NH (2024) The effect of transparency, accountability, and the concept of value for money on public sector financial management at the Regional Financial and Asset Management Agency (BPKD) Papua Province. J Econ Bus Acc 7(4):7508–7516. https://doi.org/10.31539/costing.v7i4.9868 Yahya NB, Ahmad Nadzri FA, Hossain MR (2025) Conceptualizing the digital accountability in fiscal systems via governance framework for enhancing financial integrity. Int J Acad Res Progressive Educ Dev 14(3):2286–2301. https://doi.org/10.6007/IJARPED/v14-i3/26617 Zein MHM, Septiani S (2025) Improving local government financial performance: The role of management, transparency, and accountability. J Public Health 5(6):4858–4871. https://doi.org/10.63332/joph.v5i6.2698 Zoumi A (2023) Implementation of a broad accounting framework of the general government as a means of reforming the financial sector. International Conference on Business and Economics - Hellenic Open University , 2 . https://doi.org/10.12681/icbe-hou.5361 Additional Declarations The authors declare no competing interests. Supplementary Files SupplementaryMaterialPFM.docx Supplementary Material Cite Share Download PDF Status: Posted Version 1 posted You are reading this latest preprint version Research Square lets you share your work early, gain feedback from the community, and start making changes to your manuscript prior to peer review in a journal. As a division of Research Square Company, we’re committed to making research communication faster, fairer, and more useful. We do this by developing innovative software and high quality services for the global research community. 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Also discoverable on Platform About Our Team In Review Editorial Policies Advisory Board Help Center Resources Author Services Accessibility API Access RSS feed Manage Cookie Preferences © Research Square 2026 | ISSN 2693-5015 (online) Privacy Policy Terms of Service Do Not Sell My Personal Information {"props":{"pageProps":{"initialData":{"identity":"rs-8266703","acceptedTermsAndConditions":true,"allowDirectSubmit":true,"archivedVersions":[],"articleType":"Systematic Review","associatedPublications":[],"authors":[{"id":554466099,"identity":"0b1c5280-4f1d-40fc-b95c-2a5a5ec55591","order_by":0,"name":"Emmanuel Osei Dwomoh","email":"","orcid":"https://orcid.org/0009-0001-3886-3958","institution":"Controller and Accountant General's Department, Kumasi, Ghana","correspondingAuthor":false,"prefix":"","firstName":"Emmanuel","middleName":"Osei","lastName":"Dwomoh","suffix":""},{"id":554466100,"identity":"e4ca83b3-0f1b-46e6-a3c7-07cbf78bf324","order_by":1,"name":"Gabriel Osei 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09:21:23","extension":"html","order_by":12,"title":"","display":"","copyAsset":false,"role":"acdc-reference","size":257246,"visible":true,"origin":"","legend":"","description":"","filename":"earlyproof.html","url":"https://assets-eu.researchsquare.com/files/rs-8266703/v1/3c737793b7da18795e30817d.html"},{"id":97419781,"identity":"ed04eb3a-7bd7-4984-9b17-dcd086379452","added_by":"auto","created_at":"2025-12-04 08:19:31","extension":"jpeg","order_by":1,"title":"Figure 1","display":"","copyAsset":false,"role":"figure","size":58475,"visible":true,"origin":"","legend":"\u003cp\u003eWord cloud showing the literature search terms and phrases.\u003c/p\u003e","description":"","filename":"Fig1.jpeg","url":"https://assets-eu.researchsquare.com/files/rs-8266703/v1/cecad6d73f8cef09ab3ddbbd.jpeg"},{"id":97419782,"identity":"8a7dba86-af0c-47c9-9837-dca1286eb3b0","added_by":"auto","created_at":"2025-12-04 08:19:31","extension":"jpeg","order_by":2,"title":"Figure 2","display":"","copyAsset":false,"role":"figure","size":87730,"visible":true,"origin":"","legend":"\u003cp\u003ePRISMA flowchart of the study selection process.\u003c/p\u003e","description":"","filename":"Fig2.jpeg","url":"https://assets-eu.researchsquare.com/files/rs-8266703/v1/d093602d8b7498b3ef0c2e9f.jpeg"},{"id":97419783,"identity":"41f8ad24-647c-44fa-968f-4df527fd157d","added_by":"auto","created_at":"2025-12-04 08:19:31","extension":"jpeg","order_by":3,"title":"Figure 3","display":"","copyAsset":false,"role":"figure","size":126957,"visible":true,"origin":"","legend":"\u003cp\u003eBibliometric trends in digital PFM research: a - temporal distribution of publications, b - citation impact of key studies.\u003c/p\u003e","description":"","filename":"Fig3.jpeg","url":"https://assets-eu.researchsquare.com/files/rs-8266703/v1/9a4224c0f226a51efb9895f0.jpeg"},{"id":97419785,"identity":"b71eee9e-20d3-4e07-969b-f2141da21ecf","added_by":"auto","created_at":"2025-12-04 08:19:31","extension":"jpeg","order_by":4,"title":"Figure 4","display":"","copyAsset":false,"role":"figure","size":206984,"visible":true,"origin":"","legend":"\u003cp\u003eConceptual framework of digital transformation outcomes in PFM. \u003cem\u003eSource: Authors’ research findings, 2025.\u003c/em\u003e\u003c/p\u003e","description":"","filename":"Fig4.jpeg","url":"https://assets-eu.researchsquare.com/files/rs-8266703/v1/119c04ead0aa02fbc2051d49.jpeg"},{"id":97677284,"identity":"028f8ddd-c4c2-4a6c-9d81-5308a234fb99","added_by":"auto","created_at":"2025-12-08 09:52:50","extension":"pdf","order_by":0,"title":"","display":"","copyAsset":false,"role":"manuscript-pdf","size":1864091,"visible":true,"origin":"","legend":"","description":"","filename":"manuscript.pdf","url":"https://assets-eu.researchsquare.com/files/rs-8266703/v1/9088185d-1e19-421e-929b-65cbc414d3b9.pdf"},{"id":97419779,"identity":"de653299-1fe5-4c17-a489-9ce991eb301b","added_by":"auto","created_at":"2025-12-04 08:19:31","extension":"docx","order_by":1,"title":"","display":"","copyAsset":false,"role":"supplement","size":70521,"visible":true,"origin":"","legend":"\u003cp\u003eSupplementary Material\u003c/p\u003e","description":"","filename":"SupplementaryMaterialPFM.docx","url":"https://assets-eu.researchsquare.com/files/rs-8266703/v1/f3b0bb03a13f0fa4375226d1.docx"}],"financialInterests":"The authors declare no competing interests.","formattedTitle":"\u003cp\u003e\u003cstrong\u003eDigital Transformation of Public Financial Management in Ghana and Developing Economies: A Systematic Review of Accountability, Transparency, and Efficiency\u003c/strong\u003e\u003c/p\u003e","fulltext":[{"header":"1. Introduction","content":"\u003cp\u003eThe public sector forms the foundation of national economic stability and social progress, with Public Financial Management (PFM) acting as the key framework that guarantees public resources are used transparently, accountably, and efficiently (Amalia, 2023; Khan \u0026amp; Bhargav, 2023). Over recent decades, the worldwide landscape of public administration has experienced a dramatic shift, driven by the need to reduce corruption, improve service delivery, and achieve maximum value for money (VFM). This change is especially crucial in developing economies where fiscal mismanagement and fragile institutions have historically hindered growth (Tkachenko, 2024). As a result, governments across Africa and comparable emerging markets have increasingly adopted digital transformation as a strategic tool to modernise their financial systems (Adzakor, 2024; Bernales‑V\u0026aacute;squez \u0026amp; S\u0026aacute;nchez‑D\u0026aacute;vila, 2025; Tariq, 2025).\u003c/p\u003e\u003cp\u003eThe adoption of digital technologies\u0026mdash;from Integrated Financial Management Information Systems (IFMIS) to e‑procurement and digital payment platforms\u0026mdash;marks a shift away from traditional, manual accounting practices that were often vulnerable to errors and manipulation (Tlou \u0026amp; Shumba, 2024). This systematic review investigates that evolving landscape, focusing on the uptake and impact of these digital interventions in Ghana as well as comparable African and developing settings such as Nigeria, Zimbabwe, and Indonesia (Adegbayibi \u0026amp; Apeko, 2025; Akidi et al., 2024; Rasyid, 2023).\u003c/p\u003e\u003cp\u003eFinancial transparency and accountability continue to pose significant challenges for many public institutions. These difficulties are usually intensified by weak governance structures, inadequate regulatory frameworks, and a long history of slow technology adoption (Awudu et al., 2024; Camargo, 2025). The literature indicates that, without robust digital mechanisms, opaque financial flows create fertile ground for misappropriation (Friday et al., 2023). Consequently, the concept of \u0026ldquo;digital accountability\u0026rdquo; has emerged, suggesting that technology can act as a non‑discretionary enforcer of fiscal rules (Binti Yahya et al., 2025; Zein \u0026amp; Septiani, 2025).\u003c/p\u003e\u003cp\u003eIFMIS implementation is widely regarded as the cornerstone of this digital transition. By integrating budgeting, accounting, and reporting into a single automated system, IFMIS seeks to enhance budget credibility and the quality of financial reporting (Attiogbe et al., 2025a; Tetteh et al., 2022). Empirical evidence from Ghana shows that, when deployed effectively, these systems strengthen internal controls and reduce opportunities for corruption (Ahinsah‑Wobil, 2023a; Awudu et al., 2024). Yet the success of IFMIS is not uniform; studies from Uganda and South Africa suggest that its effectiveness often depends on underlying political will and the technical capacity of users (Akidi et al., 2024; Kweyama, 2024).\u003c/p\u003e\u003cp\u003eAlongside reforms in financial reporting, public procurement has also undergone a digital revolution. E‑procurement systems have been introduced to dismantle the opaque networks often linked to government contracting (Charnor \u0026amp; Quartey, 2024). By automating tender processes, these systems aim to promote fairness, ensure value for money, and strengthen oversight mechanisms (Musah et al., 2025a; Asare et al., 2025). The shift to e‑procurement is not purely technical but institutional, requiring a cultural change within organisations and strict adherence to regulatory compliance (Issah \u0026amp; Ackah, 2024a; Tanzubil, 2025).\u003c/p\u003e\u003cp\u003eMoreover, the digitalisation of revenue mobilisation has become a key focus for fiscal sustainability. Introduction of digital payment platforms and levies, such as Ghana\u0026rsquo;s Electronic Transaction Levy (E‑Levy), demonstrates a deliberate effort to capture revenue from the informal economy and broaden the tax base (Agyei‑Holmes et al., 2022; Amoah et al., 2023). These systems enable real‑time transaction tracking, reducing leakages and enhancing the state\u0026rsquo;s fiscal capacity (Ahiabenu, 2024a; Santoro et al., 2024). However, implementing such tax compliance measures is not without friction; challenges related to digital literacy, public trust, and willingness to pay remain significant obstacles (Anyidoho et al., 2023; Krah \u0026amp; Mertens, 2023; Rakibu \u0026amp; Amoh, 2025).\u003c/p\u003e\u003cp\u003eDigital tools do not operate in isolation; their effectiveness is heavily influenced by the strength of internal audit functions and corporate governance frameworks (Middin et al., 2024). The literature stresses that digital PFM systems must be paired with rigorous auditing standards and an independent auditor‑client relationship to ensure genuine accountability (Amofa‑Sarpong \u0026amp; Kingsley, 2024). Internal control systems, when reinforced by political support and ethical leadership, markedly affect the financial performance of local government units (Gbambegu Umar et al., 2025; Musah et al., 2025b).\u003c/p\u003e\u003cp\u003eConversely, weak commitment to governance practices and normative frameworks can render even the most sophisticated digital tools ineffective (Ataribanam, 2024; Ataribanam et al., 2025). The \u0026ldquo;human factor\u0026rdquo;\u0026mdash;including leadership integrity, organisational culture, and resistance to change\u0026mdash;remains a critical variable (Bonsu et al., 2023). For example, in extractive industries, despite global initiatives like the EITI, local institutional barriers often impede true accountability, underscoring the need for context‑specific governance reforms (Dashwood et al., 2022).\u003c/p\u003e\u003cp\u003eDespite the optimism surrounding digital PFM, the journey is laden with challenges. Infrastructure gaps, cybersecurity risks, and a lack of system interoperability frequently stall progress (Ofori \u0026amp; Fuseini, 2020; Khairati \u0026amp; Putra, 2024). Moreover, implementing international standards such as IPSAS requires a level of technical expertise that is often lacking at the local government level (Attefah et al., 2025; Valand, 2024). The overarching concern is that, without addressing these structural and behavioural barriers, digital reforms may fail to deliver the promised \u0026ldquo;value for money\u0026rdquo; (Usman et al., 2025; Wonar et al., 2024).\u003c/p\u003e\u003cp\u003eThis review aimed to synthesise empirical evidence and theoretical insights from studies published between 2013 and 2025, evaluating the effectiveness of these digital interventions. To provide a comprehensive analysis of the digital transformation landscape in public financial management, this systematic review was guided by the following specific objectives:\u003c/p\u003e\u003cp\u003eO1. To analyze the bibliometric trends and impact by examining the annual growth of publications and the citation impact of key studies to understand the evolution of research interest in digital PFM reforms.\u003c/p\u003e\u003cp\u003eO2. To evaluate PFM effectiveness and governance by assessing the influence of legal frameworks, audit quality, and digital technologies (IFMIS, e-procurement) on transparency, accountability, and local government performance.\u003c/p\u003e\u003cp\u003eO3. To assess implementation barriers and evidence quality by identifying the structural and institutional challenges hindering reform success and to evaluate the methodological rigor and risk of bias within the existing literature.\u003c/p\u003e\u003cp\u003eO4. To examine theoretical and comparative perspectives by synthesizing the dominant theoretical frameworks guiding PFM research and providing a comparative risk-benefit analysis of specific digital interventions.\u003c/p\u003e\u003cp\u003eO5. To develop a synthesis framework by constructing a conceptual framework that visualizes the pathways between digital interventions, moderating governance factors, and institutional outcomes.\u003c/p\u003e\u003cp\u003eBy integrating findings across multiple disciplines\u0026mdash;accounting, development studies, and information technology\u0026mdash;and geographic contexts (including Ghana, Nigeria, Indonesia, and Russia), this review offers a comprehensive understanding of the opportunities and challenges in the digital transformation of public financial management (Natision et al., 2022; Obisanya \u0026amp; Hassan, 2022). The insights generated aim to inform policymakers and practitioners who seek to design robust financial governance frameworks that harness technology for sustainable development.\u003c/p\u003e"},{"header":"2. Methodology and data sources","content":"\u003cp\u003eThis systematic review followed strict protocols to produce a thorough and unbiased synthesis of the literature on digital transformation in public financial management, concentrating on integrated financial management information systems (IFMIS), e-procurement, and digital payment platforms, with particular attention to Ghana and comparable African developing economies.\u003c/p\u003e\u003cdiv id=\"Sec3\" class=\"Section2\"\u003e\u003ch2\u003e2.1. Literature search strategy and terms\u003c/h2\u003e\u003cp\u003eThe literature search strategy which was used to compile the relevant studies dated 2013 to 2025 was based mainly on the systematic search of peer-reviewed journal articles, reports, and academic publications related to public financial management, accountability, and digitalization with specific focus on Ghana and similar African countries. The main search terms and phrases included combinations of words like \u0026ldquo;Public Financial Management (PFM),\u0026rdquo; \u0026ldquo;Accountability and Transparency,\u0026rdquo; \u0026ldquo;Digitalisation and E-procurement,\u0026rdquo; \u0026ldquo;Integrated Financial Management Information Systems (IFMIS),\u0026rdquo; \u0026ldquo;Financial Controls and Financial Performance,\u0026rdquo; \u0026ldquo;Public Sector Financial Management,\u0026rdquo; \u0026ldquo;Local Government Financial Management,\u0026rdquo; \u0026ldquo;E-procurement adoption,\u0026rdquo; \u0026ldquo;Public Sector Accounting Practices,\u0026rdquo; \u0026ldquo;Financial Reporting Quality,\u0026rdquo; and \u0026ldquo;Challenges in Public Financial management Reforms,\u0026rdquo; \u0026ldquo;Tax compliance,\u0026rdquo; and \u0026ldquo;Digital Payments,\u0026rdquo; \u0026ldquo;Governance and Integrity in Public Institutions,\u0026rdquo; and \u0026ldquo;Budget Efficiency\u0026rdquo; and \u0026ldquo;Value for Money\u0026rdquo; using Boolean operators (Fig.\u0026nbsp;\u003cspan refid=\"Fig1\" class=\"InternalRef\"\u003e1\u003c/span\u003e).\u003c/p\u003e\u003cp\u003e\u003c/p\u003e\u003cp\u003eThe search was conducted in a range of academic databases, platforms and repositories with the specialisation in the area of governance, finance, public administration, and related topics: Scopus, Web of Science, Google Scholar, JSTOR, ScienceDirect, ProQuest, and institutional archive of universities and research organisations dealing with studies on Africa or financial management of the state. The geographical focus encompassed Ghana, Sub-Saharan Africa, and other developing countries to contextualize the findings within the relevant institutional and socio-economic settings.\u003c/p\u003e\u003c/div\u003e\u003cdiv id=\"Sec4\" class=\"Section2\"\u003e\u003ch2\u003e2.2 Inclusion and exclusion criteria\u003c/h2\u003e\u003cp\u003eStudies were included if they focused on digital interventions in public financial management within developing economies, with particular emphasis on Ghana and Sub-Saharan Africa; offered empirical evidence or theoretical perspectives on IFMIS, e-procurement, or digital payment systems; examined outcomes such as transparency, accountability, fiscal responsibility, or public sector performance; and were published in English between 2013 and 2025. Eligible study designs encompassed peer‑reviewed journal articles, conference papers, reports, and academic publications, employing diverse methodological approaches including quantitative, qualitative, case studies, and systematic reviews to ensure methodological breadth and contextual representation.\u003c/p\u003e\u003cp\u003eExclusion criteria entailed studies concentrated solely on private sector finance or developed economies; lacking empirical data or theoretical analysis relevant to digital financial reforms; being non‑peer‑reviewed or opinion pieces lacking methodological rigor; not focusing on public financial management or accountability; or being outdated or not providing full texts or sufficient information to synthesize. This systematic approach ensured a thorough and methodologically sound literature base representative of current reforms and innovations, contextualized within Ghana, Sub-Saharan Africa, and broader developing nations.\u003c/p\u003e\u003c/div\u003e\u003cdiv id=\"Sec5\" class=\"Section2\"\u003e\u003ch2\u003e2.3. Study selection process\u003c/h2\u003e\u003cp\u003eThe selection process followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) (Page et al., 2021) and is illustrated in the PRISMA flow diagram (Fig.\u0026nbsp;\u003cspan refid=\"Fig2\" class=\"InternalRef\"\u003e2\u003c/span\u003e). The initial database search produced one-hundred and sixty-eight records. After removing thirty-four records including duplicates before screening, one-hundred and thirty-four records were screened by title and abstract. A total of one-hundred and nine full text articles were evaluated for eligibility, yielding ninety-nine studies that satisfied all inclusion criteria.\u003c/p\u003e\u003cp\u003e\u003c/p\u003e\u003c/div\u003e\u003cdiv id=\"Sec6\" class=\"Section2\"\u003e\u003ch2\u003e2.4. Data extraction and synthesis\u003c/h2\u003e\u003cp\u003eA Python (v3.11) script was written and run to extract metadata in a structured Microsoft Excel spreadsheet (see \u003cb\u003eSupplementary Materials\u003c/b\u003e). It was designed so that the extraction spreadsheet can receive a complete information about every study, including identification (study ID, title, authors, citations, year, journal, digital object identifier (DOI), publication (country, language, publication type, the publication title, PDF link, open access, citation count), and content (abstract, concise summary [tl;dr] ideas). The methodological data were documented based on study design, population and methods whereas results and interpretation contained findings, limitations, policy implications and recommendations. The administrative areas measured the date of extraction, reviewer notes and tags to ease the arrangement and further analysis. Additionally, the two authors manually completed the information in the blank cells after running the script. The synthesis of the studies was done through a qualitative method, which involved the integration of the findings, themes, and theoretical perspectives (Awudu et al., 2024; Issah and Ackah, 2024a). (Awudu et al., 2024; Issah and Ackah, 2024a).\u003c/p\u003e\u003c/div\u003e\u003cdiv id=\"Sec7\" class=\"Section2\"\u003e\u003ch2\u003e2.5. Quality assessment and risk of bias\u003c/h2\u003e\u003cp\u003eThe methodological quality and risk of bias of the included non-randomised studies were evaluated with the ROBINS I tool, assessing domains such as confounding, participant selection, intervention classification, deviations, missing data, outcome measurement, and reporting selection (Attiogbe et al., 2025a; Musah et al., 2025a). Studies were classified as low, moderate, serious, or critical risk of bias.\u003c/p\u003e\u003c/div\u003e"},{"header":"3. Results","content":"\u003cp\u003eThe analysis of the selected studies reveals distinct patterns regarding the implementation, efficacy, and challenges of digital PFM tools. These findings are summarized in Fig.\u0026nbsp;\u003cspan refid=\"Fig3\" class=\"InternalRef\"\u003e3\u003c/span\u003e, Tables\u0026nbsp;\u003cspan refid=\"Tab1\" class=\"InternalRef\"\u003e1\u003c/span\u003e through Table\u0026nbsp;\u003cspan refid=\"Tab8\" class=\"InternalRef\"\u003e8\u003c/span\u003e as well as the conceptual framework in Fig.\u0026nbsp;\u003cspan refid=\"Fig4\" class=\"InternalRef\"\u003e4\u003c/span\u003e.\u003c/p\u003e\u003cdiv id=\"Sec9\" class=\"Section2\"\u003e\u003ch2\u003e3.1. Evolution of PFM research\u003c/h2\u003e\u003cp\u003eThe bibliometric analysis presented in Fig.\u0026nbsp;\u003cspan refid=\"Fig3\" class=\"InternalRef\"\u003e3\u003c/span\u003e reveals two key trends regarding the evolution of digital PFM research. Figure\u0026nbsp;\u003cspan refid=\"Fig3\" class=\"InternalRef\"\u003e3\u003c/span\u003ea illustrates the temporal distribution of publications, indicating that scholarly interest in the field was nascent for nearly a decade, with only single publications noted in 2013 and 2019, followed by a marginal increase to two publications in both 2020 and 2021. However, the research landscape experienced a dramatic shift beginning in 2022, which saw a surge to 13 publications. This upward trajectory continued, with 18 publications in 2023 and a pronounced peak of 37 publications in 2024, before recording a still-substantial 25 publications for 2025. This exponential growth since 2022 signifies that the digitization of public finance has rapidly become a major focus of academic inquiry.\u003c/p\u003e\u003cp\u003eComplementing this temporal trend, Fig.\u0026nbsp;\u003cspan refid=\"Fig3\" class=\"InternalRef\"\u003e3\u003c/span\u003eb provides insight into the citation impact of key studies within this emerging body of literature. The analysis highlights that a few seminal works have been particularly influential. Notably, Adjei-Bamfo et al. (2020) stands out as the most highly cited paper with 19 citations, suggesting its foundational role in the discourse. Other impactful studies include Kenetey et al. (2024) with 15 citations, Darwis et al. (2022) with 14 citations, and Espinal-Carrillo et al. (2024) with 13 citations. The high citation counts for recent papers from 2022 and 2024 indicate their immediate relevance and contribution to a rapidly expanding and dynamic field of research\u003c/p\u003e\u003cp\u003e\u003c/p\u003e\u003c/div\u003e\u003cdiv id=\"Sec10\" class=\"Section2\"\u003e\u003ch2\u003e3.2. Legal frameworks and accountability mechanisms\u003c/h2\u003e\u003cp\u003eA recurrent theme across the reviewed literature is that digital tools cannot function in isolation; they depend heavily on the legal and auditing environment. As indicated in Table\u0026nbsp;\u003cspan refid=\"Tab1\" class=\"InternalRef\"\u003e1\u003c/span\u003e, the relationship between auditors and public clients is a significant moderator of audit quality. Studies such as Amofa-Sarpong and Kingsley (2024) and Musah et al. (2025a) demonstrate that strong PFM laws and independent auditing structures are prerequisites for digital interventions to effectively enhance accountability.\u003c/p\u003e\u003cp\u003e\u003cdiv class=\"gridtable\"\u003e\u003ctable float=\"Yes\" id=\"Tab1\" border=\"1\"\u003e\u003ccaption language=\"En\"\u003e\u003cdiv class=\"CaptionNumber\"\u003eTable 1\u003c/div\u003e\u003cdiv class=\"CaptionContent\"\u003e\u003cp\u003eSummary of studies on public financial management (PFM) and accountability in Ghana and other African countries\u003c/p\u003e\u003c/div\u003e\u003c/caption\u003e\u003ccolgroup cols=\"6\"\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c1\" colnum=\"1\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c2\" colnum=\"2\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c3\" colnum=\"3\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c4\" colnum=\"4\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c5\" colnum=\"5\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c6\" colnum=\"6\"\u003e\u003c/div\u003e\u003cthead\u003e\u003ctr\u003e\u003cth align=\"left\" colname=\"c1\"\u003e\u003cp\u003eStudy Focus/Topic\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c2\"\u003e\u003cp\u003eCountry/Region\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c3\"\u003e\u003cp\u003eMethodology\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c4\"\u003e\u003cp\u003eKey Findings\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c5\"\u003e\u003cp\u003eImplications for PFM and Accountability\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c6\"\u003e\u003cp\u003eReferences\u003c/p\u003e\u003c/th\u003e\u003c/tr\u003e\u003c/thead\u003e\u003ctbody\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003ePFM Laws and Audit Quality\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eGhana\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eEmpirical analysis\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eAuditor-client relationship moderates audit quality\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eEnhances audit quality through legal frameworks\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eAmofa-Sarpong \u0026amp; Tornyeva Kingsley (2024)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eImpact of E-procurement on Public Sector Accountability\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eGhana\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eQuantitative\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eE-procurement improves accountability\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eDigital tools enhance transparency\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eMusah et al. (2025a)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eIFMIS and Financial Transparency\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eGhana\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eCase study\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eIFMIS improves transparency and accountability\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eDigital financial systems critical for governance\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eAwudu et al. (2024)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eFinancial Transparency, Trust, and Willingness to Pay\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eSub-Saharan Africa\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eSurvey\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eTransparency increases trust and willingness to pay taxes\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eTransparency fosters revenue mobilization\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eKrah \u0026amp; Mertens (2023)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eExtractive Industries Transparency Initiative (EITI)\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eGhana\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eQualitative\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eBarriers to local accountability\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eNeed for better local institutional support\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eDashwood et al. (2022)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tbody\u003e\u003c/colgroup\u003e\u003ctfoot\u003e\u003ctr\u003e\u003ctd colspan=\"6\"\u003e\u003cem\u003eSource: Authors\u0026rsquo; research findings, 2025\u003c/em\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tfoot\u003e\u003c/table\u003e\u003c/div\u003e\u003c/p\u003e\u003cp\u003eThe data suggests a trend where digital tools improve transparency only when supported by normative legal frameworks that enforce compliance and sanction misappropriation (Ataribanam et al., 2025).\u003c/p\u003e\u003c/div\u003e\u003cdiv id=\"Sec11\" class=\"Section2\"\u003e\u003ch2\u003e3.3. Technological interventions and efficiency\u003c/h2\u003e\u003cp\u003eThe categorization of technological applications in Table\u0026nbsp;\u003cspan refid=\"Tab2\" class=\"InternalRef\"\u003e2\u003c/span\u003e highlights a global shift toward automation in revenue and expenditure cycles. There is a clear consensus that \"e-solutions\"\u0026mdash;specifically IFMIS and e-procurement\u0026mdash;are critical for modernizing governance.\u003c/p\u003e\u003cp\u003e\u003cdiv class=\"gridtable\"\u003e\u003ctable float=\"Yes\" id=\"Tab2\" border=\"1\"\u003e\u003ccaption language=\"En\"\u003e\u003cdiv class=\"CaptionNumber\"\u003eTable 2\u003c/div\u003e\u003cdiv class=\"CaptionContent\"\u003e\u003cp\u003eDigitalization and technology in public financial management\u003c/p\u003e\u003c/div\u003e\u003c/caption\u003e\u003ccolgroup cols=\"6\"\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c1\" colnum=\"1\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c2\" colnum=\"2\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c3\" colnum=\"3\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c4\" colnum=\"4\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c5\" colnum=\"5\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c6\" colnum=\"6\"\u003e\u003c/div\u003e\u003cthead\u003e\u003ctr\u003e\u003cth align=\"left\" colname=\"c1\"\u003e\u003cp\u003eTechnology Focus\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c2\"\u003e\u003cp\u003eApplication Area\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c3\"\u003e\u003cp\u003eCountry\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c4\"\u003e\u003cp\u003eImpact on PFM\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c5\"\u003e\u003cp\u003eChallenges Noted\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c6\"\u003e\u003cp\u003eReferences\u003c/p\u003e\u003c/th\u003e\u003c/tr\u003e\u003c/thead\u003e\u003ctbody\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eE-government Framework\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eE-procurement readiness\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eGhana\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eImproved readiness for e-procurement\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eInfrastructure and capacity limitations\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eAdjei-Bamfo et al. (2020)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eDigitization Trends\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003ePublic financial management\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eGlobal\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eEnhanced efficiency and transparency\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eAdoption barriers in developing countries\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eBernales-V\u0026aacute;squez \u0026amp; S\u0026aacute;nchez-D\u0026aacute;vila (2025)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eInclusive Instant Payment Systems\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eDigital payments\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eAfrica\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eGrowth of digital payments industry\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eRegulatory and infrastructure challenges\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eMensah (2024)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eElectronic Procurement\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eProcurement accountability\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eGhana\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eIncreased procurement transparency\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eResistance to change, technical issues\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eMusah et al. (2025a)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eIT Solutions\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003ePublic financial management efficiency\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eRussia\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eImproved efficiency through IT\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eIntegration and training issues\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eNatision et al. (2022; Obisanya \u0026amp; Hassan (2022)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tbody\u003e\u003c/colgroup\u003e\u003ctfoot\u003e\u003ctr\u003e\u003ctd colspan=\"6\"\u003e\u003cem\u003eSource: Authors\u0026rsquo; research findings, 2025\u003c/em\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tfoot\u003e\u003c/table\u003e\u003c/div\u003e\u003c/p\u003e\u003cp\u003eFor instance, Adjei-Bamfo et al. (2020) and Bernales-V\u0026aacute;squez and S\u0026aacute;nchez-D\u0026aacute;vila (2025) note that while these technologies theoretically enhance readiness and efficiency, their impact is often uneven across different developing economies. The trend indicates that while digital payment systems are expanding the tax base and formalizing the informal sector (Mensah, 2024), the operational success of these systems varies significantly based on the level of existing digital infrastructure.\u003c/p\u003e\u003c/div\u003e\u003cdiv id=\"Sec12\" class=\"Section2\"\u003e\u003ch2\u003e3.4. Financial controls at the local government level\u003c/h2\u003e\u003cp\u003eTable\u0026nbsp;\u003cspan refid=\"Tab3\" class=\"InternalRef\"\u003e3\u003c/span\u003e focuses on the decentralization of PFM, revealing that local government units (LGUs) face unique challenges compared to central governments. The synthesis of findings from Ghana and Indonesia (e.g., Musah et al., 2025b; Usman et al., 2025) indicates a positive correlation between strict internal control systems and financial performance.\u003c/p\u003e\u003cp\u003e\u003cdiv class=\"gridtable\"\u003e\u003ctable float=\"Yes\" id=\"Tab3\" border=\"1\"\u003e\u003ccaption language=\"En\"\u003e\u003cdiv class=\"CaptionNumber\"\u003eTable 3\u003c/div\u003e\u003cdiv class=\"CaptionContent\"\u003e\u003cp\u003eFinancial controls and performance in local governments\u003c/p\u003e\u003c/div\u003e\u003c/caption\u003e\u003ccolgroup cols=\"6\"\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c1\" colnum=\"1\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c2\" colnum=\"2\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c3\" colnum=\"3\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c4\" colnum=\"4\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c5\" colnum=\"5\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c6\" colnum=\"6\"\u003e\u003c/div\u003e\u003cthead\u003e\u003ctr\u003e\u003cth align=\"left\" colname=\"c1\"\u003e\u003cp\u003eFinancial Controls Aspect\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c2\"\u003e\u003cp\u003eScope\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c3\"\u003e\u003cp\u003eCountry\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c4\"\u003e\u003cp\u003eFindings\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c5\"\u003e\u003cp\u003ePolicy Recommendations\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c6\"\u003e\u003cp\u003eReferences\u003c/p\u003e\u003c/th\u003e\u003c/tr\u003e\u003c/thead\u003e\u003ctbody\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eFinancial Controls Effect on Performance\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eLocal government units\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eGhana\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003ePositive effect on financial performance\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eStrengthen financial controls and monitoring\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eMusah et al. (2025b)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eInternal Control Systems\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eLocal government authorities\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eGhana\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003ePolitical interest mediates control effectiveness\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eEnhance political commitment to controls\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eGbambegu Umar et al. (2025)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eFinancial Performance Evaluation\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eLocal governments\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eIndonesia\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eValue for money approach improves outcomes\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eAdopt value for money frameworks\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eUsman et al. (2025)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eInternal Control and Transparency\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eLocal government\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eIndonesia\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eControls improve transparency and accountability\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eImplement stronger internal audit functions\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eHusnan et al. (2023)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tbody\u003e\u003c/colgroup\u003e\u003ctfoot\u003e\u003ctr\u003e\u003ctd colspan=\"6\"\u003e\u003cem\u003eSource: Authors\u0026rsquo; research findings, 2025\u003c/em\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tfoot\u003e\u003c/table\u003e\u003c/div\u003e\u003c/p\u003e\u003cp\u003eHowever, a critical pattern emerges regarding the \"political\" aspect of controls; Gbambegu Umar et al. (2025) found that political interest often mediates the effectiveness of these controls. This suggests that in local governance, technical solutions like IFMIS are often constrained or enabled by the prevailing political climate and the commitment of local leadership to transparency (Husnan et al., 2023).\u003c/p\u003e\u003c/div\u003e\u003cdiv id=\"Sec13\" class=\"Section2\"\u003e\u003ch2\u003e3.5. Transparency and value for money (VFM)\u003c/h2\u003e\u003cp\u003eThe outcomes of PFM reforms are predominantly measured against the metrics of transparency and Value for Money, as detailed in Table\u0026nbsp;\u003cspan refid=\"Tab4\" class=\"InternalRef\"\u003e4\u003c/span\u003e. Literature consistently points to a \"transparency dividend\" where digital reporting improves public trust and willingness to pay taxes (Krah \u0026amp; Mertens, 2023; Sipahutar et al., 2025). However, achieving VFM is more complex. Studies by Wonar et al. (2024) and Asare et al. (2025) emphasize that simply digitizing a process does not guarantee economic efficiency; rather, it requires a cultural shift toward \"value-consciousness\" and fairness in tendering processes.\u003c/p\u003e\u003cp\u003e\u003cdiv class=\"gridtable\"\u003e\u003ctable float=\"Yes\" id=\"Tab4\" border=\"1\"\u003e\u003ccaption language=\"En\"\u003e\u003cdiv class=\"CaptionNumber\"\u003eTable 4\u003c/div\u003e\u003cdiv class=\"CaptionContent\"\u003e\u003cp\u003eTransparency, accountability, and value for money in public sector financial management\u003c/p\u003e\u003c/div\u003e\u003c/caption\u003e\u003ccolgroup cols=\"6\"\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c1\" colnum=\"1\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c2\" colnum=\"2\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c3\" colnum=\"3\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c4\" colnum=\"4\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c5\" colnum=\"5\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c6\" colnum=\"6\"\u003e\u003c/div\u003e\u003cthead\u003e\u003ctr\u003e\u003cth align=\"left\" colname=\"c1\"\u003e\u003cp\u003eFocus Area\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c2\"\u003e\u003cp\u003eContext\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c3\"\u003e\u003cp\u003eCountry\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c4\"\u003e\u003cp\u003eKey Outcomes\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c5\"\u003e\u003cp\u003eRecommendations\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c6\"\u003e\u003cp\u003eReferences\u003c/p\u003e\u003c/th\u003e\u003c/tr\u003e\u003c/thead\u003e\u003ctbody\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eTransparency and Accountability\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003ePublic financial reports quality\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eIndonesia\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003ePositive impact on report quality\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eEnhance transparency mechanisms\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eSipahutar et al. (2025)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eTransparency, Accountability, Value for Money\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eRegional financial management\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eIndonesia\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eImproved financial management\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003ePromote value for money culture\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eWonar et al. (2024)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003ePublic Sector Accounting Practices\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eAccountability and transparency\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eGeneral\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eComprehensive review highlights gaps\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eStrengthen accounting standards\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eAmalia (2023)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eTendering Fairness and Transparency\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eProcurement system\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eGhana\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eSystematic review shows improvements needed\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eReform procurement policies\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eAsare et al. (2025)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tbody\u003e\u003c/colgroup\u003e\u003ctfoot\u003e\u003ctr\u003e\u003ctd colspan=\"6\"\u003e\u003cem\u003eSource: Authors\u0026rsquo; research findings, 2025\u003c/em\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tfoot\u003e\u003c/table\u003e\u003c/div\u003e\u003c/p\u003e\u003cp\u003eThe trend suggests that transparency is the immediate output of digitalization, while VFM is a longer-term outcome dependent on institutional maturity.\u003c/p\u003e\u003c/div\u003e\u003cdiv id=\"Sec14\" class=\"Section2\"\u003e\u003ch2\u003e3.6. Barriers to implementation\u003c/h2\u003e\u003cp\u003eTable\u0026nbsp;\u003cspan refid=\"Tab5\" class=\"InternalRef\"\u003e5\u003c/span\u003e elucidates the persistent barriers that hinder the full realization of digital PFM benefits. The challenges are multidimensional, ranging from \"soft\" barriers like weak commitment to governance and resistance to change (Ataribanam, 2024) to \"hard\" barriers such as infrastructural deficits and lack of user readiness (Ofori \u0026amp; Fuseini, 2020).\u003c/p\u003e\u003cp\u003e\u003cdiv class=\"gridtable\"\u003e\u003ctable float=\"Yes\" id=\"Tab5\" border=\"1\"\u003e\u003ccaption language=\"En\"\u003e\u003cdiv class=\"CaptionNumber\"\u003eTable 5\u003c/div\u003e\u003cdiv class=\"CaptionContent\"\u003e\u003cp\u003eChallenges and barriers in public financial management reforms\u003c/p\u003e\u003c/div\u003e\u003c/caption\u003e\u003ccolgroup cols=\"6\"\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c1\" colnum=\"1\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c2\" colnum=\"2\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c3\" colnum=\"3\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c4\" colnum=\"4\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c5\" colnum=\"5\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c6\" colnum=\"6\"\u003e\u003c/div\u003e\u003cthead\u003e\u003ctr\u003e\u003cth align=\"left\" colname=\"c1\"\u003e\u003cp\u003eChallenge/Barrier\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c2\"\u003e\u003cp\u003eContext\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c3\"\u003e\u003cp\u003eCountry\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c4\"\u003e\u003cp\u003eDescription\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c5\"\u003e\u003cp\u003eSuggested Interventions\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c6\"\u003e\u003cp\u003eReferences\u003c/p\u003e\u003c/th\u003e\u003c/tr\u003e\u003c/thead\u003e\u003ctbody\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eWeak Commitment to Governance Practices\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003ePublic institutions\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eGhana\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eLack of commitment to good governance\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eEnhance normative frameworks and integrity\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eAtaribanam (2024)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eLocal Institutional Barriers\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eEITI implementation\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eGhana\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eUnderstanding barriers to accountability\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eStrengthen local governance capacity\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eDashwood et al. (2022)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eCritical Success Factors for E-Procurement\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eAdoption challenges\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eGhana\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eInfrastructure and user readiness issues\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eCapacity building and infrastructure investment\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eOfori \u0026amp; Fuseini (2020)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eBudget Efficiency and Transparency\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eDiverse regions\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eGlobal\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eFinancial management reforms face wastage issues\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eImprove budget monitoring and controls\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eRashied et al. (2024)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tbody\u003e\u003c/colgroup\u003e\u003ctfoot\u003e\u003ctr\u003e\u003ctd colspan=\"6\"\u003e\u003cem\u003eSource: Authors\u0026rsquo; research findings, 2025\u003c/em\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tfoot\u003e\u003c/table\u003e\u003c/div\u003e\u003c/p\u003e\u003cp\u003eA significant trend identified in the global context by Rashied et al. (2024) is that financial management reforms often face \"wastage issues\" where investments in technology do not yield proportional returns due to poor implementation strategies. Furthermore, institutional barriers at the local level often undermine initiatives intended to promote accountability, such as the EITI in mining communities (Dashwood et al., 2022).\u003c/p\u003e\u003c/div\u003e\u003cdiv id=\"Sec15\" class=\"Section2\"\u003e\u003ch2\u003e3.7. Theoretical landscapes of digital PFM\u003c/h2\u003e\u003cp\u003eThe analysis of the theoretical frameworks utilized in the selected studies, as summarized in Table\u0026nbsp;\u003cspan refid=\"Tab6\" class=\"InternalRef\"\u003e6\u003c/span\u003e, reveals a multifaceted academic approach to understanding digital transformation. The literature moves beyond a purely technical analysis to employ sociological and behavioral lenses. Institutional Theory emerges as a dominant framework, particularly in studies explaining the dichotomy between policy adoption and actual implementation. Researchers such as Charnor and Quartey (2024) and Dashwood et al. (2022) utilize this lens to highlight how external isomorphism\u0026mdash;the pressure to mimic \"modern\" standards\u0026mdash;often drives the adoption of systems like e-procurement, even when local institutional readiness is low.\u003c/p\u003e\u003cp\u003e\u003cdiv class=\"gridtable\"\u003e\u003ctable float=\"Yes\" id=\"Tab6\" border=\"1\"\u003e\u003ccaption language=\"En\"\u003e\u003cdiv class=\"CaptionNumber\"\u003eTable 6\u003c/div\u003e\u003cdiv class=\"CaptionContent\"\u003e\u003cp\u003eDominant theoretical frameworks in digital PFM research\u003c/p\u003e\u003c/div\u003e\u003c/caption\u003e\u003ccolgroup cols=\"3\"\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c1\" colnum=\"1\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c2\" colnum=\"2\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c3\" colnum=\"3\"\u003e\u003c/div\u003e\u003cthead\u003e\u003ctr\u003e\u003cth align=\"left\" colname=\"c1\"\u003e\u003cp\u003eTheoretical Framework\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c2\"\u003e\u003cp\u003eFocus on PFM Context\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c3\"\u003e\u003cp\u003eRepresentative Studies\u003c/p\u003e\u003c/th\u003e\u003c/tr\u003e\u003c/thead\u003e\u003ctbody\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003e\u003cb\u003eInstitutional Theory\u003c/b\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eExamines how external pressures (coercive, mimetic, normative) and organizational legitimacy drive the adoption of digital tools like e-procurement and IFMIS, often highlighting the gap between \"de jure\" rules and \"de facto\" practices.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eAtaribanam et al. (2025); Charnor \u0026amp; Quartey (2024); Dashwood et al. (2022);\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003e\u003cb\u003eTechnology Acceptance Model (TAM) / UTAUT\u003c/b\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eFocuses on the behavioral intention of public sector employees to use new technologies, determined by perceived usefulness, ease of use, and facilitating conditions (infrastructure, training).\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eAdjei-Bamfo et al. (2020); Khairati \u0026amp; Putra (2024); Ofori \u0026amp; Fuseini (2020)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003e\u003cb\u003eAgency Theory\u003c/b\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eAnalyzes the relationship between the government (principal) and public officials/contractors (agents), positing that digital transparency (e.g., IFMIS, audits) reduces information asymmetry and opportunistic behavior.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eAmofa-Sarpong \u0026amp; Kingsley (2024); Musah et al. (2025a)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003e\u003cb\u003eResource-Based View (RBV)\u003c/b\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eArgues that unique internal resources\u0026mdash;specifically digital infrastructure and human capital skills\u0026mdash;are critical determinants of public sector performance and competitive advantage.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eMusah et al. (2025b); Tlou \u0026amp; Shumba (2024)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003e\u003cb\u003eInnovation Diffusion Theory (IDT)\u003c/b\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eExplores how digital innovations (like E-levy or Blockchain) spread through government systems, focusing on relative advantage, compatibility, and complexity.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eKenetey \u0026amp; Popesko (2025); Friday et al. (2023)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003e\u003cb\u003ePublic Value Theory\u003c/b\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eAssesses reforms not just on financial efficiency, but on their ability to deliver broader social value, trust, and citizen satisfaction through improved service delivery.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eAhiabenu (2024); Krah \u0026amp; Mertens (2023)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tbody\u003e\u003c/colgroup\u003e\u003ctfoot\u003e\u003ctr\u003e\u003ctd colspan=\"3\"\u003e\u003cem\u003eSource: Authors\u0026rsquo; research findings, 2025\u003c/em\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tfoot\u003e\u003c/table\u003e\u003c/div\u003e\u003c/p\u003e\u003cp\u003eComplementing this, Agency Theory is frequently applied to frame digital tools as monitoring mechanisms intended to reduce information asymmetry between the government (principal) and public officials (agents). This perspective is evident in the work of Amofa-Sarpong and Kingsley (2024) and Musah et al. (2025a), who argue that digital transparency limits the discretionary power that often leads to corruption. Furthermore, the prevalence of the Technology Acceptance Model (TAM) and its variations in studies by Adjei-Bamfo et al. (2020) and Ofori and Fuseini (2020) underscores that the success of these reforms is heavily dependent on user behavior, specifically the perceived ease of use and usefulness of the systems among public sector employees.\u003c/p\u003e\u003c/div\u003e\u003cdiv id=\"Sec16\" class=\"Section2\"\u003e\u003ch2\u003e3.8. Comparative utility and risks of digital interventions\u003c/h2\u003e\u003cp\u003eTable\u0026nbsp;\u003cspan refid=\"Tab7\" class=\"InternalRef\"\u003e7\u003c/span\u003e provides a comparative matrix of the specific digital interventions, revealing distinct functional benefits and associated risks for each tool. IFMIS is consistently identified as the backbone of budget execution, with Tetteh et al. (2022) and Awudu et al. (2024) noting its primary benefit in consolidating financial data. However, the recurring risk associated with IFMIS is the high cost of implementation and the requirement for consistent electrical and internet infrastructure.\u003c/p\u003e\u003cp\u003e\u003cdiv class=\"gridtable\"\u003e\u003ctable float=\"Yes\" id=\"Tab7\" border=\"1\"\u003e\u003ccaption language=\"En\"\u003e\u003cdiv class=\"CaptionNumber\"\u003eTable 7\u003c/div\u003e\u003cdiv class=\"CaptionContent\"\u003e\u003cp\u003eMatrix of digital PFM interventions: Functions, benefits, and risks\u003c/p\u003e\u003c/div\u003e\u003c/caption\u003e\u003ccolgroup cols=\"5\"\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c1\" colnum=\"1\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c2\" colnum=\"2\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c3\" colnum=\"3\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c4\" colnum=\"4\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c5\" colnum=\"5\"\u003e\u003c/div\u003e\u003cthead\u003e\u003ctr\u003e\u003cth align=\"left\" colname=\"c1\"\u003e\u003cp\u003eDigital Intervention\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c2\"\u003e\u003cp\u003ePrimary PFM Function\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c3\"\u003e\u003cp\u003eKey Benefits Identified\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c4\"\u003e\u003cp\u003eKey Risks \u0026amp; Challenges\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c5\"\u003e\u003cp\u003eReferences\u003c/p\u003e\u003c/th\u003e\u003c/tr\u003e\u003c/thead\u003e\u003ctbody\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003e\u003cb\u003eIFMIS\u003c/b\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eBudget execution, financial reporting, cash management.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eImproves budget credibility; consolidates financial data; enhances internal controls.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eHigh implementation costs; requires reliable electricity/internet; resistance from staff.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eAkidi et al. (2024); Awudu et al. (2024); Tetteh et al. (2022)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003e\u003cb\u003eE-Procurement\u003c/b\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eTendering, contract management, supplier selection.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eReduces collusion/corruption; lowers transaction costs; increases supplier competition.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eUser capacity gaps; cybersecurity threats; lack of legal enforcement.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eAsare et al. (2025); Charnor \u0026amp; Quartey (2024); Tanzubil (2025)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003e\u003cb\u003eDigital Payments / E-Levy\u003c/b\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eRevenue mobilization, G2P transfers, tax collection.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eFormalizes informal economy; real-time revenue tracking; reduces cash leakages.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003e\"Willingness to pay\" issues; digital divide; privacy concerns; double taxation fears.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eAhiabenu (2024); Anyidoho et al. (2023); Santoro et al. (2024)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003e\u003cb\u003eBlockchain\u003c/b\u003e\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eAudit trails, aid accountability, secure record keeping.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eImmutable ledgers; enhanced trust in aid disbursement; decentralized monitoring.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eTechnological immaturity in public sector; complexity; lack of regulatory standards.\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eFriday et al. (2023); Kenetey \u0026amp; Popesko (2025)\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tbody\u003e\u003c/colgroup\u003e\u003ctfoot\u003e\u003ctr\u003e\u003ctd colspan=\"5\"\u003e\u003cem\u003eSource: Authors\u0026rsquo; research findings, 2025\u003c/em\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tfoot\u003e\u003c/table\u003e\u003c/div\u003e\u003c/p\u003e\u003cp\u003eIn contrast, E-Procurement is specifically highlighted for its role in market competitiveness. Asare et al. (2025) and Tanzubil (2025) emphasize its utility in reducing collusion in tendering, though it faces unique challenges regarding supplier readiness and cybersecurity. The review also identifies a growing body of literature on Digital Payments (e.g., the E-Levy), which serves the distinct function of formalizing the informal economy (Ahiabenu, 2024a; Anyidoho et al., 2023). While these tools effectively widen the tax net, they introduce social risks related to the \"digital divide\" and public resistance to taxation. Emerging technologies like Blockchain are noted by Friday et al. (2023) and Kenetey and Popesko (2025) as promising for aid accountability, yet they remain at a nascent stage with significant regulatory uncertainty.\u003c/p\u003e\u003c/div\u003e\u003cdiv id=\"Sec17\" class=\"Section2\"\u003e\u003ch2\u003e3.9. Quality of evidence\u003c/h2\u003e\u003cp\u003eThe risk of bias assessment summarized in Table\u0026nbsp;\u003cspan refid=\"Tab8\" class=\"InternalRef\"\u003e8\u003c/span\u003e reveals the methodological landscape of the current body of knowledge. The majority of studies (e.g., Attiogbe et al., 2025a; Musah et al., 2025a) are classified as having a \"moderate\" risk of bias. This is largely attributed to the prevalence of non-randomized, observational study designs and the reliance on self-reported data in surveys, which can introduce response bias.\u003c/p\u003e\u003cp\u003e\u003cdiv class=\"gridtable\"\u003e\u003ctable float=\"Yes\" id=\"Tab8\" border=\"1\"\u003e\u003ccaption language=\"En\"\u003e\u003cdiv class=\"CaptionNumber\"\u003eTable 8\u003c/div\u003e\u003cdiv class=\"CaptionContent\"\u003e\u003cp\u003eRisk of bias assessment using ROBINS-I\u003c/p\u003e\u003c/div\u003e\u003c/caption\u003e\u003ccolgroup cols=\"9\"\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c1\" colnum=\"1\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c2\" colnum=\"2\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c3\" colnum=\"3\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c4\" colnum=\"4\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c5\" colnum=\"5\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c6\" colnum=\"6\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c7\" colnum=\"7\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c8\" colnum=\"8\"\u003e\u003c/div\u003e\u003cdiv align=\"left\" class=\"colspec\" colname=\"c9\" colnum=\"9\"\u003e\u003c/div\u003e\u003cthead\u003e\u003ctr\u003e\u003cth align=\"left\" colname=\"c1\"\u003e\u003cp\u003eStudy\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c2\"\u003e\u003cp\u003eConfounding\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c3\"\u003e\u003cp\u003eSelection of Participants\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c4\"\u003e\u003cp\u003eClassification of Interventions\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c5\"\u003e\u003cp\u003eDeviations from Intended Interventions\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c6\"\u003e\u003cp\u003eMissing Data\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c7\"\u003e\u003cp\u003eMeasurement of Outcomes\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c8\"\u003e\u003cp\u003eSelection of Reported Results\u003c/p\u003e\u003c/th\u003e\u003cth align=\"left\" colname=\"c9\"\u003e\u003cp\u003eOverall Risk of Bias\u003c/p\u003e\u003c/th\u003e\u003c/tr\u003e\u003c/thead\u003e\u003ctbody\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eAttiogbe et al., 2025a\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c7\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c8\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c9\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eMusah et al., 2025a\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c7\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c8\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c9\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eAwudu et al., 2024\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c7\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c8\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c9\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eIssah \u0026amp; Ackah, 2024a\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c7\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c8\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c9\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eCharnor \u0026amp; Quartey, 2024\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c7\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c8\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c9\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eAsare et al., 2025\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c7\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c8\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c9\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eBernales-V\u0026aacute;squez \u0026amp; S\u0026aacute;nchez-D\u0026aacute;vila, 2025\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c7\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c8\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c9\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003ctr\u003e\u003ctd align=\"left\" colname=\"c1\"\u003e\u003cp\u003eTetteh et al., 2022\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c2\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c3\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c4\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c5\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c6\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c7\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c8\"\u003e\u003cp\u003eLow\u003c/p\u003e\u003c/td\u003e\u003ctd align=\"left\" colname=\"c9\"\u003e\u003cp\u003eModerate\u003c/p\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tbody\u003e\u003c/colgroup\u003e\u003ctfoot\u003e\u003ctr\u003e\u003ctd colspan=\"9\"\u003e\u003cem\u003eNote: The table summarizes risk-of-bias assessments for key studies included in the review. Overall risk ratings are based on the highest risk domain per study. Source: Authors\u0026rsquo; research findings, 2025\u003c/em\u003e\u003c/td\u003e\u003c/tr\u003e\u003c/tfoot\u003e\u003c/table\u003e\u003c/div\u003e\u003c/p\u003e\u003cp\u003eWhile some quantitative studies demonstrate a \"low\" risk of bias in participant selection and data reporting (e.g., Awudu et al., 2024; Charnor \u0026amp; Quartey, 2024), the overall trend underscores a need for more rigorous, longitudinal research to establish causal links between digital interventions and PFM outcomes.\u003c/p\u003e\u003c/div\u003e\u003cdiv id=\"Sec18\" class=\"Section2\"\u003e\u003ch2\u003e3.10. The digital-institutional nexus\u003c/h2\u003e\u003cp\u003eThe synthesis of these findings culminates in the conceptual framework illustrated in Fig.\u0026nbsp;\u003cspan refid=\"Fig4\" class=\"InternalRef\"\u003e4\u003c/span\u003e. This framework visualizes the pathway from digital intervention to public sector performance, emphasizing that the relationship is not linear but is heavily contingent on moderating variables. The review identifies that while independent variables\u0026mdash;such as IFMIS, e-procurement, and digital payments\u0026mdash;provide the necessary infrastructure, they do not automatically result in accountability or fiscal efficiency.\u003c/p\u003e\u003cp\u003e\u003c/p\u003e\u003cp\u003eInstead, the framework highlights the critical role of \"moderating factors\" positioned between intervention and outcome. Studies by Ansah and Cho (2024) and Issah and Ackah (2024a) indicate that Political Will and Organizational Culture act as the primary filters; where these are positive, digital tools enhance transparency. Conversely, where \"soft\" governance factors are weak, the \"hard\" technology fails to deliver Value for Money (VFM). The framework further establishes that outcomes are dual-layered: immediate outputs include improved audit trails and data accessibility (Sipahutar et al., 2025), while long-term outcomes manifest as sustained fiscal discipline and economic growth (Chavula, 2025; Prempeh \u0026amp; Frimpong, 2024).\u003c/p\u003e\u003c/div\u003e"},{"header":"4. Discussion","content":"\u003cp\u003eThis is a systematic review that sums up the evidence of the digital transformation of Public Financial Management (PFM) in Ghana as well as in other developing economies and finds a multifaceted interaction between technology, governance, and institutional outcomes. The results indicate that despite the importance of digital interventions, including IFMIS and e-procurement, the success of such change is not predetermined but depends on a variety of contextual conditions. The main idea emerging from the analysis is that the efficacy of \u0026ldquo;hard\u0026rdquo; digital infrastructure is inherently moderated by the factors of \u0026ldquo;soft\u0026rdquo; governance, a notion that this review refers to as \u0026ldquo;digital-institutional nexus.\u0026rdquo; The nexus is especially essential in developing economies in which the drive towards digital transformation is supposed to overcome historical difficulties of fiscal mismanagement and institutional weakness.\u003c/p\u003e\u003cp\u003eOne of the major findings is that there is a pattern in the appearance of a \u0026ldquo;transparency dividend\u0026rdquo; due to digitalization. The use of digital tools has been proven to make financial information more accessible, improve financial reporting quality, and better audit trails, which has made the process of accountability stronger. This short-term output aligns with literature suggesting that improved digital reporting can foster public trust and the willingness to pay taxes, which is a key aspect of mobilizing domestic revenue. Nevertheless, this review highlights a critical distinction between transparency as an output and Value for Money (VFM) as a long-term institutional outcome. It is demonstrated that the process of VFM realization is much more complicated and demands not only the introduction of new technologies but also the necessary change in the overall cultural orientation to value-consciousness and equity in the state spending. This is supported by studies by Wonar et al. (2024) and Asare et al. (2025), which point out that mere digitization of a process does not necessarily mean economic efficiency, especially in situations where the institutional maturity underpinning it is absent.\u003c/p\u003e\u003cp\u003eThe conceptual framework developed in this review visualizes the core argument that the road to digital intervention to better PFM results is not a straight line but rather mediated by important institutional factors. This phenomenon can be explained by the widespread use of the Institutional Theory in the reviewed literature because developing economies usually implement digital PFM systems in response to external pressure to follow some so-called modern standards, a type of isomorphism, even in the situations when the institutional preparedness in a given country is low (Ataribanam et al., 2025; Charnor \u0026amp; Quartey, 2024; Dashwood et al., 2022). This dynamic describes the existing disconnect between the adoption and the success of policy, in practice. Agency Theory also sheds light on these hurdles as it presents the digital tools as the means of monitoring aimed at mitigating information asymmetry between the government as the principal and the public officials as the agents (Amofa-Sarpong \u0026amp; Kingsley, 2024; Musah et al., 2025a) The evidence produced, however, indicates such tools as ineffective in cases where the principal does not have the political desire to act on the data created and where the legal and auditing systems prevent and punish the misappropriation are weak and fail to enforce the law. The high level of political interest is a critical factor in the mediation of the effectiveness of internal control at local level of government hence the technical solutions are usually limited or facilitated by the current political climate and integrity of the leadership. Thus, infrastructural inadequacies, weak regulatory adherence, and organizational inertia become not only technical obstacles but effects of institutional frailty that can only be addressed by technological innovations.\u003c/p\u003e\u003cp\u003eThese results create some definite policy implications and point out the weaknesses of the existing body of research. Policymakers need to discontinue their techno-centric approach and acknowledge that investments in digital mechanisms have to be matched with investments in institutional capacity, such as improving the autonomy of audit organizations and enforcing the law strictly. This needs a holistic approach where digital tools are supplemented by process re-engineering, stakeholder involvement, and wholesome change management because the effectiveness of the systems is highly reliant on how the users would behave and how useful they would consider the systems. This review is, however, limited by the methodological landscape of the field. As the risk of bias assessment reveals, the majority of included studies are observational and carry a \"moderate\" risk of bias, often relying on self-reported data that complicates the establishment of definitive causal links between digital interventions and PFM outcomes. While some studies demonstrate a \"low\" risk of bias, the overall trend underscores a need for more rigorous research to substantiate the patterns observed in this synthesis.\u003c/p\u003e"},{"header":"5. Conclusions","content":"\u003cp\u003eThis systematic review concludes that the digital transformation of public financial management is a dual-layered challenge where technology provides necessary but insufficient conditions for reform. Although digital tools such as IFMIS, e-procurement and digital payments provide the necessary infrastructure toward improving transparency, accountability and efficiency, it is not too much of a panacea to deeply rooted governance weaknesses. The eventual effectiveness of digital PFM reforms depends on the robustness and cohesiveness of the institutional environment surrounding it, which is reflected in the label of the digital-institutional nexus. It is in this nexus that the potential of technology is either released by favourable legal systems, good political will, and leadership ethics, or is limited by the lack thereof. Technology alone does not generate accountability, it just renders accountability practicable, but only in the event that there is an institutional determination to do so, which is substantiated by evidence which demonstrates that digital tools cannot work without strong internal audit mechanisms and the presence of independent auditor-client relationships. Hence, it is recommended that policymakers and governments prioritize institutional strengthening as a prerequisite for major technology investments, including guaranteeing the operational and financial independence of supreme audit institutions and championing a culture of transparency from the highest levels of government. International development partners need to change the technology-only approach to a more balanced form, which involves a combination of governance reform and long-term institutional support. To enhance the field, future studies could consider filling the existing gaps of the methodology and embrace more rigorous, longitudinal study designs to determine the causality of digital interventions and subsequent results such as decreased levels of corruption and enhanced VFM. More empirical studies are also necessary to overcome the abstract potential of newer technologies, such as blockchain, and assess their viability in the public sector of developing economies based on the preliminary studies in this field. Finally, researchers should conduct comparative analyses of countries with similar digital systems but differing institutional quality to isolate the specific governance factors that most significantly moderate the success of PFM reforms, including the investigation of failed implementations to learn from contextual barriers.\u003c/p\u003e"},{"header":"Declarations","content":"\u003cp\u003e\u003cstrong\u003eAuthor Contribution Statement\u003c/strong\u003e\u003cp\u003eEO-D and GOF contributed equally to the conception and design of the study, data collection, analysis, and manuscript preparation. Both authors approved the submitted version.\u003c/p\u003e\u003c/p\u003e\u003cp\u003e\u003ch2\u003eConflicts of Interest:\u003c/h2\u003e\u003cp\u003eThe authors report there are no competing interests to declare.\u003c/p\u003e\u003c/p\u003e\u003ch2\u003eFunding:\u003c/h2\u003e\u003cp\u003eThis research received no external funding.\u003c/p\u003e\u003ch2\u003eData Availability Statement:\u003c/h2\u003e\u003cp\u003eThe data used in this study are publicly available from all the sources indicated in the main text and reference list.\u003c/p\u003e"},{"header":"References","content":"\u003col\u003e\u003cli\u003e\u003cspan\u003eAdegbayibi AT, Apeko TE (2025) Cash management policies and accountability among federal ministries, departments, and agencies in Ondo State, Nigeria. 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It synthesises empirical evidence and theoretical insights from studies published between 2013 and 2025 and aims to (\u003cspan citationid=\"CR1\" class=\"CitationRef\"\u003e1\u003c/span\u003e) analyze bibliometric trends in digital PFM research, (\u003cspan citationid=\"CR2\" class=\"CitationRef\"\u003e2\u003c/span\u003e) evaluate PFM effectiveness and governance by considering legal frameworks, audit quality, and digital technologies on transparency and local government performance, (\u003cspan citationid=\"CR3\" class=\"CitationRef\"\u003e3\u003c/span\u003e) assess implementation barriers and the quality of evidence by identifying structural challenges and evaluating methodological rigor, (\u003cspan citationid=\"CR4\" class=\"CitationRef\"\u003e4\u003c/span\u003e) examine theoretical and comparative perspectives to synthesize dominant frameworks and compare digital interventions, and (\u003cspan citationid=\"CR5\" class=\"CitationRef\"\u003e5\u003c/span\u003e) develop a synthesis framework that maps the pathways from digital interventions through governance factors to institutional outcomes.\u003c/p\u003e\u003ch2\u003eMethodology:\u003c/h2\u003e\u003cp\u003eFollowing the PRISMA 2020 framework, the study collates empirical findings and theoretical insights from peer‑reviewed literature published between 2013 and 2025 using Python (v3.11) supplemented by manual data extraction. The synthesis organizes evidence to examine the relationship between technology adoption and institutional outcomes.\u003c/p\u003e\u003ch2\u003eFindings:\u003c/h2\u003e\u003cp\u003eThe analysis shows that digital PFM solutions markedly strengthen budget credibility, streamline procurement, and widen the tax base through real‑time revenue monitoring. However, their effectiveness varies. While a distinct \u0026ldquo;transparency dividend\u0026rdquo; emerges, achieving Value for Money (VFM) is often limited by infrastructure gaps, weak regulatory adherence, and organisational pushback. Crucially, the review demonstrates that technology is most successful when supported by solid internal audit systems, independent auditor‑client links, and strong political commitment.\u003c/p\u003e\u003ch2\u003eOriginality:\u003c/h2\u003e\u003cp\u003eDiverging from earlier work that treated digitisation in isolation, this review underscores the moderating influence of \u0026ldquo;soft\u0026rdquo; governance elements\u0026mdash;such as ethical leadership and normative legal frameworks\u0026mdash;on unlocking the benefits of \u0026ldquo;hard\u0026rdquo; digital infrastructure.\u003c/p\u003e\u003ch2\u003ePractical implications:\u003c/h2\u003e\u003cp\u003eThe study concludes that digitisation alone does not guarantee PFM reform. Policymakers should adopt a comprehensive strategy that couples digital infrastructure investment with institutional capacity building and rigid legal enforcement. Future research ought to focus on longitudinal designs to trace causal pathways between digital adoption and reduced fiscal waste.\u003c/p\u003e","manuscriptTitle":"Digital Transformation of Public Financial Management in Ghana and Developing Economies: A Systematic Review of Accountability, Transparency, and Efficiency","msid":"","msnumber":"","nonDraftVersions":[{"code":1,"date":"2025-12-04 08:19:26","doi":"10.21203/rs.3.rs-8266703/v1","editorialEvents":[{"type":"communityComments","content":0}],"status":"published","journal":{"display":true,"email":"[email protected]","identity":"researchsquare","isNatureJournal":false,"hasQc":true,"allowDirectSubmit":true,"externalIdentity":"","sideBox":"","snPcode":"","submissionUrl":"/submission","title":"Research Square","twitterHandle":"researchsquare","acdcEnabled":true,"dfaEnabled":false,"editorialSystem":"","reportingPortfolio":"","inReviewEnabled":false,"inReviewRevisionsEnabled":true}}],"origin":"","ownerIdentity":"5d926729-5605-4bd3-9048-fb422156afec","owner":[],"postedDate":"December 4th, 2025","published":true,"recentEditorialEvents":[],"rejectedJournal":[],"revision":"","amendment":"","status":"posted","subjectAreas":[{"id":59002079,"name":"Finance"}],"tags":[],"updatedAt":"2025-12-04T08:19:26+00:00","versionOfRecord":[],"versionCreatedAt":"2025-12-04 08:19:26","video":"","vorDoi":"","vorDoiUrl":"","workflowStages":[]},"version":"v1","identity":"rs-8266703","journalConfig":"researchsquare"},"__N_SSP":true},"page":"/article/[identity]/[[...version]]","query":{"redirect":"/article/rs-8266703","identity":"rs-8266703","version":["v1"]},"buildId":"8U1c8b4HqxoKbykW_rLl7","isFallback":false,"isExperimentalCompile":false,"dynamicIds":[84888],"gssp":true,"scriptLoader":[]}