Title: Public financial management and digitisation in Africa

Authors: Robert Amponsah-Godwyll; Redeemer Krah

Addresses: Office of Doctoral Programmes, University of Professional Studies, Accra, 00233/+233, Ghana ' Office of Doctoral Programmes, University of Professional Studies, Accra, 00233/+233, Ghana

Abstract: The purpose of the study is to analyse and synthesise the existing literature on the use of digitisation to improve public financial management, particularly in the area of revenue mobilisation in Africa. The study retrieves and reviews 20 selected papers abetted by content analysis. The result shows that most studies have found digitisation to positively influence revenue mobilisation, even though few studies found a negative and mixed relationship. The results also reveal that complementary policies are required to sustain the positive impact of digitisation on public revenue mobilisation. The governments in African countries should consider making considerable investment in digital infrastructure to expand and improve internet connectivity and reliability. Moreover, the governments must also invest in their human resources through continuous workshops, exchanged IT programs and encouraging IT research among staffs. The value of this study is in its unique focus on how digitisation impacts the public financial management system.

Keywords: PFM; public financial management; revenue mobilisation; digitisation; review; retrieve; Africa; systematic literature review.

DOI: 10.1504/AJFA.2024.141558

American Journal of Finance and Accounting, 2024 Vol.8 No.2, pp.182 - 194

Received: 05 Dec 2023
Accepted: 08 Aug 2024
Published online: 23 Sep 2024 *

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