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Top1. Introduction
Governments and government agencies around the world are implementing digital transformation projects and initiatives for a variety of reasons, including the satisfaction and experience of a changing citizen and cost savings (Hendriks, 2013). While e-Government has sparked widespread interest for more than a decade, resulting in a maturing industry, developing countries have some unique characteristics that must be considered. For instance, the central government of many developing countries in the world, especially those in Africa had to embark on e-Government reforms to ensure a stable economy in the early years after 2008 after the global financial crises (Hendriks, 2013; Simpson, Tetteh, Agyenim-Boateng, 2020). It came across that though there was too much invasion in the state of the economy by the general public, the government may not have enough resources to set up policies, perform an administrative task, provide infrastructure, public service and to work with private partners (Njonde & Kimanzi, 2014). These concerns prompted emerging, transitional, and post-conflict countries to adopt and deploy computerized government processes, notably Integrated Financial Management Information System (IFMIS) (Diamond & Khemani, 2005; Lassou, 2017).
Despite the fact that there are various types of e-governance systems, Ghana, like many other developing countries, adopted the IFMIS, a Government-to-Government system, to aid in the interaction between various government departments, organizations, and agencies in order to improve the efficiency of government processes (Lassou, 2017; Simpson et al., 2020). The IFMIS computerizes and automates key aspects of budget execution and accounting operations throughout government institutions (Hendriks, 2013). Several deficiencies in public sector financial management have been observed in developing countries, particularly Ghana (Tetteh, Agyenim-Boateng, Simpson & Susuawu, 2021). Most governments have been attempting to ensure efficiency and accountability in the use of public funds. IFMIS reforms the country's financial management, reducing corruption (Diamond & Khemani, 2005). The primary goal of IFMIS is to improve budget preparation and execution in order to achieve better value for money, efficiency, transparency, and accountability in government service delivery (Kahari, Gathogo & Wanyoike 2015; Sakwa & Maiga, 2018). According to Yeboah et al. (2014), the central government of Ghana earlier adopted the Budget and Public Expenditure Management System to address the issue of inefficiencies in the use of public resources (BPEMS). However, the BPEMS appeared ineffective in ensuring transparency in financial resource management and the eradication of fraud in the country (Simpson, 2012). In this context, the the central government introduced in 2009 a new system of record keeping for state budgeting and financial management called IFMIS, which was known in Ghana as Ghana Integrated Financial Management Information Systems (GIFMIS) (Simpson et al., 2020; Tetteh et al., 2021).