Cows and Television: Rolling out a New System for Financial Management Information in Cambodia

On a recent visit to provincial treasury offices to learn about the Financial Management Information Systems, or FMIS, that our Governance teams helped introduce, the conversation became about cows.
The learning curve for an institution accustomed to managing public finances the manual way – that is, with papers and pens – to switch to an automated state-of-the-art system was, some treasury staff said, comparable to bringing a cow to watch television. Cows, they explained, are as unfamiliar with television as some treasury staff are with computers, the internet, and FMIS.
Fortunately, the relevance of the analogy was short-lived. It was soon clear that treasury staff can overcome the learning curve and that the new system has been helpful. I consistently heard praise about the system’s usefulness, because it provides useful financial information, reduces the amount of repetitive work, and generates timely reports. That is a big change.











