PurposeIn this study, we use neoinstitutional sociology to explore how institutional pressures exerted on Ghana influenced the government’s decision to adopt, implement and use integrated financial management information systems (IFMIS) for the management of public financial resources.Design/methodology/approachBased on a case study of Ghana’s Controller and Accountant General’s Department (CAGD), the study uses a qualitative interpretive case approach as the methodological stance, and some key officials involved in the implementation of the IFMIS project were interviewed and documentary evidence was also analyzed to achieve triangulation of data and results.FindingsThe results show that the IFMIS reform was instigated by two main forces. One is the pressure from external stakeholders like the World Bank related to funding relationships. The other is the indigenous pressures coming from internal stakeholders who felt dissatisfied with the outcomes of previous reforms. The findings also suggest that many contingencies for successful reforms to IFMIS were present in Ghana, such as the commitment of internal stakeholders, the training programs for improving the needed skills of employees, and the will to get inspired by best practices abroad. Nevertheless, ultimate users mostly were hesitant to use IFMIS due to fears of losing their jobs because of institutionalized practices and a lack of IT skills. The study further revealed that, even if many conditions for a successful reform, especially regarding adoption and implementation, are in place, the reform may ultimately fail due to the impact of other factors that particularly regard the use of the newly developed accounting repertoire.Practical implicationsThe findings of this study can be considered as a blueprint to emerging economies yet to adopt and implement similar IT-based Public Financial Management Information System (PFMIS). Moreover, given that some ultimate users exhibited resistance to the use of the new system, the results will prompt emerging economies that have not yet implemented IT-based PFMIS to recognize that cultural change management is an inevitable condition for successful implementation and use of IT-based PFMIS.Originality/valueThis study contributes to studies on public sector accounting reform in emerging economies by highlighting how the adoption of public sector accounting reform was instigated by both development partners and indigenous institutions responsible for ensuring effective and transparent management of public funds. Furthermore, unlike previous studies, the implementation team imported business case ideas from the private sector to augment the IFMIS implementation.

While many factors influence tax compliance behaviour, this study aims to examine the effect of the quality of tax services on the compliance behaviour of small and medium-sized enterprises. The study used the survey to test five hypotheses with the aid of frequency tables, regression and correlation analyses. The study found statistically significant positive effects of reliability, responsiveness, assurance, and empathy on the tax compliance behaviour of SMEs. Secondly, there are varying positive correlations amongst key tax service quality measures. The research has several implications for taxing authorities and policy makers due to its effect on tax revenue generation for economic growth and development. The novelty of this paper lies in its premier attempt to enrich the literature on the tax service quality-tax compliance behaviour nexus with the adoption of Parasuraman et al. (1988)'s service quality indicators. In employing these tax service quality indicators, a better understanding is gained into tax non-compliance behaviour, which emanates from poor service quality. The findings provide some insights to taxing authorities and policy makers in drafting policies to enhance tax compliance by improving, digitising and modernising tax administration for maximum revenue mobilisation to drive economic growth.

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