Public Financial Management (PFM) reforms have been widely implemented in developing countries to enhance fiscal discipline, transparency, accountability, efficiency, and service delivery. In Uganda, despite the introduction of key reforms such as the Integrated Financial Management System (IFMS), Programme-Based Budgeting (PBB), and the Treasury Single Account (TSA), reform outcomes remain inconsistent, largely due to weak coordination and limited stakeholder collaboration. This study assessed the role of stakeholder collaboration in enhancing PFM reform outcomes in Uganda, with a focus on the Ministry of Finance, Planning and Economic Development (MoFPED). The study was guided by Collaborative Governance Theory and Institutional Theory and adopted a quantitative cross-sectional design. Data were collected using structured questionnaires from 133 respondents selected from MoFPED and related institutions. Data were analyzed using descriptive statistics and linear regression analysis. Findings revealed that stakeholder collaboration has a positive and statistically significant effect on PFM reform outcomes (B = 0.462, p = 0.000). The results indicate that increased stakeholder collaboration in information sharing, joint planning, coordination mechanisms, and participation leads to improved transparency, accountability, efficiency, and service delivery. The regression model further confirms that stakeholder collaboration is a strong predictor of PFM reform effectiveness. The study concludes that PFM reform outcomes are significantly enhanced when stakeholder collaboration is institutionalized and effectively implemented. It recommends strengthening coordination frameworks, improving information sharing systems, enhancing inclusion of non-state actors, and institutionalizing feedback mechanisms within Uganda’s PFM system.
Stakeholder collaboration, Public Financial Management, reform outcomes, transparency, accountability, Uganda.
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