This study seeks to answer the question; Why do public sector reform efforts so often fail to meet expectations of stakeholders? The authors tests the hypothesis that it may be explained by isomorphic institutionalism, a theory that change is motivated more by the desire for legitimacy and less by improving efficiency. The theory is applied to 31 African countries in the public financial management context by using PEFA data to perform a statistical analysis and discuss recent PFM reform activities.

The author concludes that there is some validity to the theory based on his quantitative analysis.