Digital Public Financial Management: A Global Systematic Review of Implementation, Challenges, and Governance Outcomes

Abstract

This article presents a global systematic review of peer reviewed
literature published between 2015 and 2021 on the
implementation, challenges, and governance outcomes of
digital Public Financial Management (PFM) systems. It
investigates the central question: how do digital tools such
as Integrated Financial Management Information Systems
(IFMIS) and e-procurement platforms influence public
sector efficiency, transparency, and accountability across
different country contexts? The study reviews 12 empirical
and theoretical studies to identify patterns in
implementation strategies, success factors, and barriers. The
results highlight that digital PFM systems can significantly
improve fiscal control and reduce corruption when aligned
with institutional capacity, political commitment, and
stakeholder engagement. However, persistent challenges
such as poor ICT infrastructure, limited user training, and
fragmented reform efforts undermine effectiveness in many
developing countries. The discussion integrates
comparative findings and case-based evidence to evaluate
key governance outcomes. Ultimately, the study concludes
that digital PFM reforms require context-specific design,
gradual rollout, and sustained institutional support.