Rouse( 2008), defines the internet as “a worldwide system of computer networks - a network of networks in which users at any one computer can, if they have permission, get information from any other computer (and sometimes talk directly to users at other computers)”. In year 2013, more than 2.7 billion persons connected to the internet (“ICT Facts Figures,” 2013). The internet has had a sterling effect on various fields. Public Management was one of them. Public Management is defined as using management techniques from the private sector and implementing those techniques in the public sector in order to improve the functionality of the public sector and deliver better governance (Bower & Christenson, 1978). With the rapid increase of popularity of the internet, governments were forced to take advantage of it, correct the social issues that emerged and tighten security measures to combat the miss use of the internet.
By embracing the internet governments can reduce their costs, disseminate information to citizens at a much faster rate with an improvement in the quality of service (through e-government) and improve their accountability towards citizens. Electronic Government (E-Government) is the distribution information or services provided by the central, local government or other governmental agencies through the internet so that citizens and business can have access to it (Palvia & Sharma, 2007). Printing information and sending it through couriers costs a great deal of money and consumes a lot of time. But that changed with the relying more on e-mails and online publications. This replacement led to the elimination of cost caused by the multiple collections of data and the re-entering and checking of data (“E-Government Benefits Study,” 2003). Large sums of money were saved from the elimination of printing and faxing documents to citizens and other governmental agencies. The National Audit Office study( 2007) found the following:
In 2004, the Financial Service Authority (FSA) carried out a cost benefit exercise and estimated that making this material available online saved the organization around £9 million annually in distribution and administrative processing costs. The FSA also estimate that they have achieved considerable savings per visitor to their website when taking into account the annual cost of running their website.
The Government of Guyana passed a new Financial Management Accountability Act in 2004. This act laid the frame work for the development and subsequently implementation of a Financial Management Accountability System (IFMAS) (“National Report of Guyana,” 2004). During an interview with the Expenditure, Planning & Management Analyst, Ms. Portia Jacobs, of the Regional Democratic Council, Region No.2, it was stated that IFMAS is computerized system uses a dedicated internet line provided by Guyana Telephone & Telegraph Company (GT&T) that links most government agencies together. IFMAS creates greater efficiencies in...