An inefficient payroll system causes losses to both public sector employees and the state among other negative effects. Therefore, developing countries with poorly developed financial systems need to be more critical in choosing payroll systems if they expect to effectively deal with the challenges of managing a payroll system. This book discusses some of the key challenges faced by public sector workers and payroll accounting staff in managing government payroll systems in an emerging economy. Using empirical evidence on the usage of the Return Merchandised Voucher System in Ghana, this book guides the reader to appreciate some of the practical challenges faced with these payroll systems and proposes strategies to adequately deal with these challenges.