Educational policy reforms in Ethiopia have been frequent and ambitious, yet persistent challenges in translating policy into practice have created a significant implementation gap. This gap undermines the intended improvements in educational quality and equity, necessitating a deeper analysis of the governance structures that mediate reform processes. This working paper aims to analyse the governance mechanisms that influence the implementation of national educational reforms. Its objectives are to identify the key governance-related barriers to effective implementation and to propose a refined analytical framework for understanding policy enactment in complex, decentralised systems. The analysis employs a policy governance framework, synthesising data from policy documents, official implementation reports, and secondary literature. It conducts a critical thematic analysis of the vertical and horizontal coordination mechanisms within the education sector's administrative architecture. The analysis identifies a predominant theme of 'ceremonial adoption,' where reforms are formally accepted but substantively adapted or ignored at sub-national levels. A key finding is that weak accountability linkages and competing local priorities often lead to a divergence between central policy mandates and regional implementation practices. The implementation gap is fundamentally a governance gap, stemming from misaligned incentives and insufficient capacity within the multi-level governance system. Effective reform requires addressing these systemic governance constraints alongside policy design. Recommendations include strengthening middle-tier management capabilities, fostering collaborative governance forums between federal and regional bodies, and designing policy feedback loops that incorporate frontline implementer perspectives into future policy cycles. policy implementation, educational governance, decentralisation, Ethiopia, reform, administrative capacity This paper provides a novel application of policy governance theory to the Ethiopian context, introducing the concept of 'ceremonial adoption' as a critical mechanism explaining the persistence of the implementation gap.