FACTORS AFFECTING SUCCESSFUL IMPLEMENTATION OF GOVERNMENT FINANCIAL MANAGEMENT INFORMATION SYSTEM (GFMIS) IN JORDAN PUBLIC SECTOR: A PROPOSED FRAMEWORK

Authors

  • Mahmoud Khaled Kofahe Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia (UUM), Malay
  • Haslinda Hassan Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia (UUM), Malay
  • Rosli Mohamad Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia (UUM), Malay

Abstract

Abstract: GFMIS was initiated by the Government of Jordan (GoJ) in 2010 to replace a ‘closed’ financial management system that was previously used by the government and its agencies. Despite its potentials to enhance the government’s financial management efficiencies and effectiveness, GFMIS has encountered several user-related issues, in which if not addressed appropriately, will affect use behaviour, intention to use, continuous usage, the level of satisfaction of the system users, and ultimately the success of GFMIS. In addressing these issues, this paper proposes a framework to investigate factors influencing the successful implementation of GFMIS from the perspective of Jordanian public employees. The proposed framework adapts DeLone and McLean’s information system (IS) success model; the most cited model to explain IS success, by linking use behaviour, user satisfaction, and net benefit. Via far-reaching literature survey, this paper presents an empirically-based conceptual discussion to address the identified GFMIS research problems. The proposed framework theorises that information quality, system quality, service quality, user resistance, training, and user involvement are the factors that potentially enhance the net benefit of GFMIS in Jordanian public sector, and consequently guarantee successful GFMIS implementation. This study extends the current body of knowledge in IS implementation by clarifying issues related to theoretical and practical aspects of GFMIS research. Also, the study assists stakeholders and policymakers of developing nations on ensuring successful GFMIS. To provide more meaningful insight, the proposed framework will be empirically solidified via collection and analysis of the relevant data

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Published

2019-06-30

How to Cite

Mahmoud Khaled Kofahe, Haslinda Hassan, & Rosli Mohamad. (2019). FACTORS AFFECTING SUCCESSFUL IMPLEMENTATION OF GOVERNMENT FINANCIAL MANAGEMENT INFORMATION SYSTEM (GFMIS) IN JORDAN PUBLIC SECTOR: A PROPOSED FRAMEWORK. International Journal of Accounting, Finance and Business, 4(20). Retrieved from https://academicinspired.com/ijafb/article/view/166