Financial Management InformationSystems : 25 Years of World Bank Experience on What Worksand What Doesn't

Dener, Cem ; Watkins, Joanna Alexandra ; Dorotinsky, William Leslie

World Bank

关键词: ACCESS TO INFORMATION;    ACCOUNTABILITY;    ACCOUNTING;    ACCOUNTING STANDARDS;    ACCOUNTS PAYABLE;   

DOI  :  10.1596/978-0-8213-8750-4
RP-ID  :  61640

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This paper was prepared by the publicsector and governance group of the World Bank povertyreduction and economic management network. Since 1984, theWorld Bank has financed 87 Financial Management InformationSystem (FMIS) projects in 51 countries, totaling over US$2.2 billion, of which US $938 million was for FMIS-relatedInformation and Communication Technology (ICT) solutions.This study presents the World Bank's experience withthese investment operations, including substantial ICTcomponents, in order to share the achievements andchallenges observed, and provide guidance for improving theperformance of future projects. This study is dived intofive chapters. The introduction covers the definitions usedand methodology applied in reviewing projects. Chapter 2provides descriptive characteristics of the sample datadrawn from Bank databases and describes general patterns induration, regional distribution, costs, and ICT solutionsimplemented, among other aspects. Chapter 3 analyzes theperformance of the projects, differentiating between ratingsof the Implementation Completion Reports (ICRs) and theIndependent Evaluation Group (IEG) reports, as well as thefactors contributing to the success and failure of projectsand individual components. A detailed analysis of countrycase studies from Mongolia, Turkey, Albania, Guatemala, andPakistan are presented in chapter 4. In conclusion, chapter5 synthesizes the main lessons learned and prerequisitesnecessary for an effective FMIS project. The findings ofthis study are based on a comprehensive database of 55closed and 32 active Treasury and FMIS projects implementedbetween 1984 and 2010 (pipeline projects were also analyzedin some sections). The data presented here was gathered fromindividual project ICRs, Project Appraisal Documents (PADs),the IEG reports, and complemented with interviews with taskteam leaders and relevant public sector and informatics specialists.