The role of Finance Information Systems in anti financial corruptions: A theoretical review

In recent years, computerization and anti corruption were attracting a lot of attention around the world. Many governments have worked to fight corruptions in their actions. This paper intends to provide a better understanding of the Finance Information Systems (FISs) and their impact on fighting financial corruptions in the public sector. In a number of nations, Information and Communication Technologies (ICTs) have received considerable attention as convenient means to reduce corruption. But FISs have not been widely considered, although it has been used in many prominent efforts to reduce corruption. The paper explores academic and non-academic literature. First, it explores the theoretical background of the concepts; corruption and the coalition of anti-corruption. Second, we illustrate the existing information of FISs and the effort to build it. An examples of some FISs are given, which contribute significantly in reducing financial corruption in different countries. This paper concludes that the financial information systems can become one of the key components of a broader anti corruption strategy.