Where and why do PFM reforms succeed? Where and how does donor support to PFM reform contribute most effectively to results? A 2014 Sida evaluation of PFM reforms in Burkina Faso, Ghana and Malawi (pdf) found that results tend to be good when:

• There is a strong commitment at both political and technical levels.
• Reform designs and implementation models are well tailored to the context.
• Strong, government-led coordination arrangements are in place to monitor and guide reforms.