Challenges in The Implementation of The Integrated Financial‎Management System: An Approach Based on GovernanceAnd ‎Institutional Capacity in Local Governments

  • Authors

    • Diana Silvia Palomino Robles Universidad Nacional Mayor de San Marcos
    • Yessica Yulissa Lino Torero Universidad Nacional José Faustino Sánchez Carrión
    • Felix Pele Mendoza Cayetano Universidad Nacional José Faustino Sánchez Carrión
    • Manuel Augusto Rodríguez Ramírez Universidad Nacional José Faustino Sánchez Carrión
    https://doi.org/10.14419/3t44n207

    Received date: December 8, 2025

    Accepted date: January 8, 2026

    Published date: February 3, 2026

  • Financial Management; Governance; Integrated System; Institutional Capacity; Local Governments

  • Abstract

    The Integrated Financial Management System (IFMS) was created by the International Monetary Fund (IMF) and was designed for use by ‎government entities; however, over time, a lack of information for its effective management in local governments has been observed. The ‎objective of this study is to identify the challenges in implementing the IFMS, considering a governance and institutional capacity approach ‎in local governments. A systematic review of the scientific literature was conducted, following the PRISMA guidelines. The search process ‎identified 671 documents from Scopus, 229 from Refseek, and 294 from Google Scholar. Twenty-five articles were then selected for the ‎final analysis. The results show that the processes and practices carried out by local public institutions to make and regulate decisions, ‎automation, digitization, internal control, and staff training are seen as challenges for the implementation of an IFMIS. Likewise, the lack of ‎strategies, the use of analytical tools, regulations for financial management and collaborative work, corruption, territorial and psychosocial ‎factors also limit the implementation of the IFMS. Consequently, improvised staff training, poor internal control, a lack of effective ‎knowledge in the use of ICTs and electronic systems, and a lack of investment in digitalization become the main challenges for local ‎governments in implementing this system‎.

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    Palomino Robles, D. S., Lino Torero, Y. Y., Mendoza Cayetano, F. P., & Rodríguez Ramírez, M. A. . (2026). Challenges in The Implementation of The Integrated Financial‎Management System: An Approach Based on GovernanceAnd ‎Institutional Capacity in Local Governments. International Journal of Accounting and Economics Studies, 13(1), 673-681. https://doi.org/10.14419/3t44n207