Conference
Open access
Aug 2026
READINESS PREREQUISITES FOR FINANCIAL INFORMATION SYSTEMS IMPLEMENTATION IN LOCAL GOVERNMENTS: A SYSTEMATIC LITERATUREREVIEW
The synthesis reveals a systemic pattern of institutional isomorphism: local governments formally adopt systems under coercive mandates while continuing parallel manual practices due to unresolved human, technological, and organizational deficits.
Hani Rafika Santi, Yanuar E. Restianto
· The International Conference... · 0 citations