Strategic Studies of public policy

Strategic Studies of public policy

Studying the effects of implementing the policy of direct payment to the final beneficiary on improving the government's integrated financial management and information system in Iran

Document Type : Research Paper

Authors
1 Assistant Professor of Public Policy at Allameh Tabatabai University
2 Assistant Professor, Department of Economics and Islamic Banking, Faculty of Economics, Kharazmi University, Tehran, Iran
3 Associate Professor Department of Knowledge-Based Economy, Research Institute for Technology studies, Tehran, Iran
4 Assistant Professor of Innovation Policy and Foresight, Institute for Technology Studies, Tehran, Iran
Abstract
The policy of "direct payment to the final beneficiary" was implemented in Iran as part of the government's integrated financial management and information system. The aim of this article is to examine the effects of implementing this policy in various economic, financial, and administrative dimensions. The findings of this qualitative research, which was conducted based on interviews with experts and content analysis, show that in addition to reducing unnecessary costs and preventing resource stagnation, the implementation of this policy has improved government liquidity management, increased coordination between monetary and fiscal policies, promoted transparency in financial turnover, and satisfied stakeholders. At the same time, effects such as operational pressure on information systems, reduced financial flexibility of agencies, and data security concerns were also identified. Overall, the policy of payment to the final beneficiary is considered an effective step towards transparency of public finances and increasing the efficiency of the country's budget system, although the removal of institutional and technical obstacles is necessary to fully realize its goals.
Keywords
Subjects

Refrences
Akbari, iman, Danaiefard, Hasan, Abdolhamid, Mehdi, Mahmudi, Mostafa,Khosravi, Mahdi. 2024. Identifying and prioritizing obstacles and challenges to data-driven governance from the perspective of employing artificial intelligence and data-based technologies in the public sector. Journal Strategic Studies of Public Policy. 14.56-81 (in Persian)
Alavi, M., & Leidner, D. E. (2001). Knowledge management and knowledge management systems: Conceptual foundations and research issues. MIS Quarterly, 25(1), 107-136
Chêne, M. (2009). The Implementation of Integrated Financial Management Systems (IFMIS)
Davenport, T. H. (1998). Putting the enterprise into the enterprise system. Harvard Business Review, 76(4), 121-131
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (2004). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 35(8), 982-1003
GovTech Singapore. (2021). A Seamless Financial Management System for the Singapore Government.
Haddara, M., & Zach, O. (2011). The Impact of ERP Systems on Organizational Efficiency. International Journal of Business and Management, 6(11), 33-45
International Monetary Fund (IMF) (2023). Digital Solutions Guidelines for Public Financial Management
Karanja, J. (2018). Effectiveness of Integrated Financial Management Information System (IFMIS) Strategy Implementation by the Kenya National Treasury. University of Nairobi.
Mahraz, M.-I. (2019). Success Factors for ERP Implementation: A Systematic Literature Review. Proceedings of the International Conference on Industrial Engineering and Operations Management, Bangkok, Thailand
Ministry of Agriculture & Farmers Welfare, Government of India. (2024). PM-KISAN Scheme Guidelines.
OECD (2001). Managing Public Expenditure: A Reference Book for Transition Countries
OECD (2015). OECD Principles of Public Governance and Transparency in Public Financial Management
OECD. (2020). Digital Government Index: 2019 Results.
PEFA Secretariat. (2016). Public Financial Management Performance Measurement Framework.
Pimenta, C., & Seco, A. (2021). Financial Management Information Systems (FMIS): Project Guide
Somers, T. M., & Nelson, K. (2001). The impact of critical success factors across the stages of enterprise resource planning implementations. Proceedings of the 34th Annual Hawaii International Conference on System Sciences, Maui, HI, USA
Schick, A. (2013). Reflections of Two Decades of Public Financial Management Reforms. In: Cangiano, M., T. Curristine and M. Lazare (eds.), Public Financial Management and its Emerging Architecture. Washington, DC: International Monetary Fund.
Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management Science, 46(2), 186–204.
World Bank (2013). Financial Management Information Systems and Open Budget Data
World Bank (2013). Public Financial Management Reform in Developing Countries: What Works and Why?
World Bank. (2011). Financial Management Information Systems: 25 Years of World Bank Experience on What Works and What Doesn’t.
World Bank. (2023). Lessons from in-house development of Integrated Public Financial Management System: The Bolivia Experience.