Abstract

The Bangladesh Government has undertaken several PFM reform initiatives aimed at enhancing accountability and governance. Automation is considered one of the key drivers of financial reform in the public sector. To enhance the pace of reform considering the edge of ICT, in 2007 Bangladesh government decided to develop an Integrated Budget and Accounting System (iBAS). The primary objective was to get reporting from the system by automating budgeting and accounting functions. The main objective of the researcher was to investigate the adoption level of iBAS for producing reports and addressed the challenges that impede the successful implementation of iBAS. Qualitative Research method considered in this study. Key Informant Interviews and Focus Group Discussion methods were applied for data collection. The outcome of the Thematic Analysis is presented through the theoretical lenses of Rogers’s Diffusion of Innovation Theory and Boven’s Theory of Accountability. Narrative analysis was used to analyze the data under the theoretical lens to assess research questions. The study found that iBAS was solely adopted by the Budgetary Central Government for budget and accounting purposes and had a positive impact on accountability and governance.  However, if the system could have been used to produce reports on time, its impact on PFM reform would increase many folds. Integration with other systems, effective planning, coordination and usage of iBAS for the whole of the government organizations are critical success factors. The study further reveals the ground for future study regarding the political economy perspective, e.g.; the rationality of adopting ICT and its aftermath.

Keywords:

Accountability, Budget and Accounting Coding System (BACS), Governance, Integrated Budget and Accounting System(iBAS/iBAS++), Integrated Financial Management System (IFMIS) and International Public Sector Accounting Standards (IPSAS)