THE INTERACTION OF INSTITUTIONALIZATION OF INFORMATION TECHNOLOGY & INSTITUTIONAL ENTREPRENEURSHIP: AN IDEA OF A FRAMEWORK FOR THE APPLICATION OF INFORMATION TECHNOLOGY IN PUBLIC SECTOR FINANCIAL MANAGEMENT

This article aims to provide an idea of a framework for implementing information technology in public sector financial management. This is based on the ongoing debate regarding the impact of information technology implementation on Government performance, including in the management of government finances. Through a literature review and understanding of the application of information technology in the context of Local Government in Indonesia, it was found that the concept of institutionalizing information technology was not sufficient to explain the benefits of implementing information technology on the performance of regional financial management, it was also necessary to consider the extent of the role of institutional actors that could potentially influence and have the power to legitimize and mobilize organizational resources to direct the institutionalization of information technology to explain comprehensively the variations in the implementation and benefits of implementing information technology in local financial management. As well as having implications for improving the process of implementing information technology in local governments, this article also opens up opportunities for future research development, particularly in relation to the role of information technology in public sector financial management.