전자정부 구현에서 국가재정정보시스템(NAFIS)의 기여에 대한 재음미: 구축과정과 성과에 대한 회고적 검토

초록

This study analyzes the National Financial Information System (NAFIS) contributions in the implementation of E-government. Qualitative methods are introduced in this study. Qualitative analyses were conducted to examine several components with the government literature on building process and the impacts of NAFIS while several public officials were also interviewed to enrich our understanding about the NAFIS implementation. According to the results of qualitative analyses, the success of IT building process in public organization is determined by the fit between institution and information technology, the path dependence of fiscal operation process, the well-match between private business tool and public sector, appropriate implementation agencies. And the critical point is that the impacts of NAFIS is not only technical capacity factor, but organizational capacity factor. The results also shows that the interaction between technical capacity and organizational capacity, and continuous organizational learning are key factors of IT building process and the impacts in public organization. NAFIS was very effective to process financial information, and was a lot of contribution in the managerial level.