Abstract

Public Expenditure Management is critical to effective public service delivery, especially at the local government level. Leveraging on information systems (IS) to aid in public expenditure management is viewed as an effective method in bringing about transparency and accountability to governance processes. Past research shows that there are a host of non-technological factors which determine the outcomes of information system implementations. This teaching case tries to tease out a few such crucial factors in the implementation of a IS project for public expenditure management. The case is set in the southern Indian state of Karnataka where an Integrated Financial Management Information System called the Khajane is used to manage the function of expenditure management.

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Public Expenditure Management through Khajane – an Integrated Financial MIS

Public Expenditure Management is critical to effective public service delivery, especially at the local government level. Leveraging on information systems (IS) to aid in public expenditure management is viewed as an effective method in bringing about transparency and accountability to governance processes. Past research shows that there are a host of non-technological factors which determine the outcomes of information system implementations. This teaching case tries to tease out a few such crucial factors in the implementation of a IS project for public expenditure management. The case is set in the southern Indian state of Karnataka where an Integrated Financial Management Information System called the Khajane is used to manage the function of expenditure management.