Administrative Reforms to Governmental Financial Information Systems in GCC Countries: The Case of Qatar

Gulf Cooperation Council countries are seeking to develop their governmental financial information systems to make them more informative and transparent. The aim of this article is to determine the extent to which Qatar has developed its governmental financial information systems in response to the enormous degree of economic and administrative development in recent decades, and to identify the most important factors that have influenced the reforms made in this area. For this purpose, Lüder's Financial Management Reform Process Model (2001) was referred to and semi-structured interviews were carried out with governmental accounting officials in Qatar in June 2011.