Public finance management architecture in Tajikistan: International reform advice and domestic reform practice

Abstract

AbstractDebates persist on the effectiveness of externally driven Public Finance Management (PFM) reforms in developing countries, with limited empirical research and field investigations in the Central Asian region. This study collected evidence through Solution and Leader Driven Change (SLDC) and Problem Driven Iterative Adaptation (PDIA) theoretical framework explanations, policy documents review, interview and survey results and Public Expenditure and Financial Accountability (PEFA) framework assessments to find that not all of the World Bank's advice on PFM improvement was adopted in the first phase of reforms in Tajikistan. Blending SLDC and PDIA arguments, the study investigates both positive deviants and reform failures.