Page 23 - CMA Journal (Jul-Aug 2026)
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F oc us  S ec t ion



 It also demonstrates potential synergies, as the same   “Sustainable Procurement Policy” and framework   Training procurement o cials and vendors would be
 blockchain network could be extended to other   agreements that may incorporate ESG metrics.  essential for successful adoption. PPRA reforms have
 documents, repositories and procurement records. The   Blockchain can therefore support measurable green   focused on capacity building, with more than 14,000
 attestation initiative illustrates the potential of   o cials and vendors trained over two years. Similar
 blockchain  to  improve  transparency and  transaction   procurement through traceable environmental and   programmes would be required at universities.
 speed when core processes  are digitized and   social compliance records.  Vendors would also need to register on the blockchain
 supported by appropriate governance.  Legal, Technical and Implementation   network and understand how to participate in digital
 Digital Transformation of Public   Blockchain and   Applying the HEC Blockchain Model to   Challenges  procurement.  The principal challenges therefore
               include scalability, security, legal recognition of
 Procurement in Pakistan  Public   Procurement  Several issues need to be addressed for successful   blockchain transactions and the digital divide.

 The Higher Education Commission (HEC) has recently   Procurement  The HEC system provides a common chain for verifying   blockchain adoption and integration. Pakistan's   Conclusion
 existing
 legislation
 requires
 procurement
 introduced a historic initiative for degree attestation   Blockchain can replace   o cial documents and activities. A procurement   e-procurement but does not speci cally address
 using blockchain technology, marking a digital   numerous  hand-o   system could similarly maintain shared tender, bid and   blockchain. Although the Public Procurement Rules   Blockchain integration holds signi cant potential to   practical challenges and demonstrate value.  The
 development in Pakistan's higher education system.   processes  with  contract records. The analogy is direct: degrees can be   2025 mandate e-bidding and digital records, they do   improve procurement processes in higher education   convergence of blockchain-based degree attestation
 This article examines whether such innovation can be   cryptographically protected   represented as veri able digital records that   not explicitly address blockchain records or digital   institutions  by  making  them more  transparent,   and  e-procurement  could  also  enable  universities  to
 scaled up to public-sector procurement across   transactions and smart   authorized agencies can  access to con rm the   signatures.  Clari cation  regarding  the  legal  e cient, secure and sustainable. Its immutable ledger   verify academic and supplier credentials through
 universities and how policy, regulatory and technical   contracts.  This  can  authenticity of a student's quali cations. Similarly,   admissibility of  blockchain records will  therefore be   can provide a  permanent record of procurement   secure digital systems.
 aspects can work together to establish smarter and   provide real-time visibility   invoices and product certi cates in a supply chain can   necessary.  transactions,  reducing  opportunities  for  bid  In the future, this approach could be extended to other
 sustainable supply chains.  and traceability, with   be integrated into a blockchain-based system.  manipulation, fraud  and document  forgery  while   public sectors and combined with technologies such
 bids, approvals, product   One of the most signi cant bene ts of blockchain in   Data privacy is another concern, as procurement data   strengthening accountability.
 The PPRA Ordinance and subsequent rules and   checks and payments   may include personal information of stakeholders.   Smart contracts can reduce paperwork, processing   as IoT sensors and AI analytics to support sustainable
 regulations are in force to regulate public procurement   recorded  on  an  procurement is its potential to improve transparency,   Although Pakistan does not have comprehensive data   time and human error. Blockchain can also support   supply chains across Pakistan.
 in Pakistan. To achieve “One Nation, One System,” the   immutable  ledger  traceability and trust among multiple parties.   protection legislation, privacy best practices can be   supplier management through secure digital vendor   References
 government  has  been  actively  digitalizing  the   accessible to regulators and authorised stakeholders.  Transactions such as tender submission, bid   applied to safeguard personal information.  credentials and improve collaboration among
 procurement process through the e-Pak Acquisition &   submission, contract award, delivery and payment can   Successful  blockchain adoption would also require   stakeholders through a trusted platform.  •   ABC News  Web  Editor. (2026,  March  12). HEC  set  to launch
                                                                   blockchain-based degree attestation system in June. Asian Broadcasting
 be time-stamped and cryptographically connected,
 Disposal System (EPADS). EPADS 1.0 processed over 1.4   In Pakistan, blockchain could complement the existing   providing a veri ed source of information for   integration of existing systems, including EPADS,   Corporation.
 trillion in FY2024–25 and registered almost 10,000   EPADS  infrastructure,  with  supplier  registration  and   authorized parties. This makes unauthorized alteration   universities, banks and NADRA/SECP for vendor   End-to-end  traceability of goods and services can   •   Council Fire. (2025, Oct 28). Blockchain in Sustainable Supply Chains: Case
 agencies and 51,000 suppliers. The enhanced EPADS   release of funds managed through EPADS while   and fraud more di cult.  veri cation and payment processing. Due to the size of   further support sustainable procurement by enabling   •   Studies. Council Fire Guides.
                                                                   Dawn Sta  Reporter. (2025, December 6). Automated degree attestation
 2.0 pilot, launched in February 2026, includes   detailed provenance and contract information are   documents involved in e-procurement, careful system   institutions to monitor supply chains and assess   system soon: HEC. Dawn.
 captured through a permissioned blockchain layer.
 automated  supplier  onboarding,  e-invoicing,  Blockchain can also streamline processes by reducing   design will also be required. Global public blockchains   environmental,  social  and  governance  (ESG)  •   De  Brabandt, C.  (2023,  Sept  12).  How  Blockchain  Can  Enhance
 e-payments, e-bidding, system-based bid evaluation   HEC’s Blockchain-Based Degree   paperwork and intermediaries. Smart contracts can   may face limitations related to transaction speed and   compliance.  Transparency,  Traceability and  Trust in Procurement Processes. Inside
                                                                   Supply Management (ISM).
 and integration with national data repositories such as   Attestation Initiative  automatically enforce conditions for contract stages   block size.  Overall, blockchain may not transform supply chains   •   Deloitte. (2020). Using blockchain to drive supply chain transparency.
 NADRA, FBR and SECP.  These initiatives have   such as delivery con rmation and payment without   on its own, but it can strengthen them by improving   Deloitte Insights.
 reportedly resulted in savings of more than  20 billion   HEC already has experience connecting university ERP   manual intervention.  The Inside Supply Chain   Clear legislation de ning who will manage and   visibility and reducing risk.  With the  government's   •   Higher Education Commission (HEC). (2025, December 5). HEC Initiates
 through administrative e ciencies and increased   data to blockchain for degree veri cation. In late 2025,   Management  (ISM)  world  points  out  that  smart   operate the blockchain network will also be necessary   push towards Digital Pakistan and recent procurement   Landmark  Project to  Revolutionize  Degree Attestation  with  Blockchain
                                                                   Technology. [Press release]
 competition in contract prices.  HEC launched a blockchain-based degree attestation   contracts can manage several procurement processes,   to ensure e ective governance. The EPADS framework   reforms, the environment is favourable for further   •   Huzaifa, I. (2023). Impact of Blockchain  Technology on Supply Chain
 system under the Higher Education Development in   including documenting purchase orders, delivery   recommends a federated approach involving federal   experimentation. However, pilot testing is essential to   Management E ciency and  Transparency in Pakistan. International
 Challenges in Public University   Pakistan project funded by the  World Bank.  The   checks, receipt of invoices and settlement payments.   and provincial units, which could potentially be   identify challenges and demonstrate bene ts before   Journal of Supply Chain Management.
 Procurement  initiative aims to streamline the attestation process   Walmart has already demonstrated that blockchain   replicated through a blockchain network with a shared   wider implementation.  •   Khuhro, A. A., Zaidi, S. Z. H., Khaskheli, M. S., Amur, S. A., & Khuhro, Q. (2025).
                                                                   Challenges of  Traditional Procurement Practices in Public Sector
 and eliminate paper-based procedures and physical   can reduce the time required for traceability from days   data layer.  Given HEC's pioneering blockchain-based degree   Universities: Evidence from Sindh, Pakistan. Pakistan Journal of
 However, gaps remain in implementation, particularly   visits.  to seconds.  Humanities and Social Sciences, 13(4), 238-255.
 at the higher education level. A recent survey of public   Cost, Capacity Building and Digital   attestation initiative and the broader Digital Pakistan   •   NED University  of Engineering  &  Technology. (2023).  Sustainable
               agenda, Pakistan's higher education sector has a
 universities in Sindh by Khuhro et al. (2025) concluded   The 25 universities integrated into the system provide   Blockchain for Sustainable Supply   Readiness  foundation  for  exploring  blockchain-based  •   Procurement Policy. (Institutional policy document)
                                                                   Public Procurement Regulatory Authority (PPRA). (2026, July 2). EPADS 2.0
 that 91.9% of procurement processes remain manual   graduation data that is uploaded directly to the HEC   Chains  Development, hardware, training, maintenance  and   procurement.  The government could develop a   under Vision of ‘One Nation, One System’ [Press release].
 and paper-based.  These processes result in slow   blockchain. At other universities, students upload   Blockchain integrations are also being tested globally   validation would involve both initial and recurring   permissioned blockchain network integrated with   •   Siemens Pakistan. (2009). Higher Education Commission (HEC) – SAP ERP
 documentation,  limited  transparency  and  digital transcripts that are veri ed by the universities   to support sustainable supply chains. Provenance data   costs. Existing digital reforms such as EPADS have   existing e-procurement systems to support faster,   Implementation [Case study]. Siemens CIO Pakistan.
 ine ciencies, with around 90% of participants calling   on-chain, after which HEC attests and stores them in a   such as the origin of materials, CO  emissions per   already  generated  signi cant  savings,  with  fairer and greener procurement.  About the Author:  Dr. Muhammad Haroon Rasheed  is a
 for replacement of the existing system.  tamper-proof manner. Blockchain-based degrees   shipment and social compliance certi cates can be   administrative cost savings of PKR 20.5 billion recorded   Lecturer (Commerce) at Malik Firoz Khan Noon Business School,
 provide instant and veri able proof of authenticity that   in FY2024–25.  Potential bene ts include improved transparency,   University of Sargodha. His academic journey up until his
 These  ndings are consistent with other studies   can be accessed by government agencies, embassies   recorded on-chain and used by procurement o cers   reduced fraud,  stronger  contract  management  and   postdoctoral research  at  the  College  of  Economics and
 identifying similar shortcomings in Pakistan's   and employers.  to assess sustainability criteria.  Greater transparency in procurement could further   real-time  sustainability  monitoring.  Legal  Management, Nanjing University of Aeronautics and
                                                                  Astronautics, China, has been focused on Financial Markets.
 procurement system. Very few federal universities and   The HEC system demonstrates several important   Companies can track metrics such as carbon footprints,   reduce losses associated with corruption and process   requirements, data privacy and capacity development   Particularly, his research interests lie in exploring the dynamics of
 HEC bodies have adopted EPADS, while many continue   enablers, including a central record, cross-institutional   working conditions and sourcing practices and enforce   delays. Reducing paperwork and accelerating   must, however, be addressed.  financial decision-making through the lens of behavioral finance.
 to rely on legacy or spreadsheet-based systems.  links and high-level institutional engagement.   supplier ESG conditions through smart contracts. In   tendering could also improve budget and resource   A staged approach, beginning with small-scale pilots   Additionally, he also holds the status of Affiliate Financial
 Pakistan, the new PPRA framework explicitly includes a   management.  before wider implementation, can help identify   Accountant (AFA) from ICMA.
                                                             ICMA’s Chartered Management Accountant, Jul-Aug 2026  21
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