The Effectiveness of Integrated Financial Management Information System in Selected Government Ministries in Kenya: A Theoretical Review

Waweru Simon Macharia, Ngaba Dominic
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引用次数: 2

Abstract

The modern day challenge of organizations is to have in place information technology systems that can effectively service the needs of the organization, meet the rapid technological changes and be flexible to accommodate enhancements. The Integrated Financial Management Information System (IFMIS) is designed to improve systems for financial data recording, tracking and information management. This was in response to increasing demands for greater transparency and accountability in the management of the public’s finances. However, the management of public finance has continued to be dogged with corruption allegation, outright mismanagement, malpractices in the procurement processes, among others. This study seeks to determine the effectiveness of IFMIS in selected government ministries in Kenya. The objectives of the study are to determine the effect of IFMIS on the processing of accounting transactions, establish the extent to which IFMIS has enhanced the procurement process, assess the extent to which IFMIS has enhanced the production of financial records for preparation of annual accounts and to find out whether IFMIS has enhanced the budget processes in government ministries in Kenya. This study will rely on theoretical models that provide a foundation for the research topic. Specifically, this study rely on Technology Acceptance model, Theory of Budgeting and the Cost reduction theory. The study reviews empirical evidence from which conclusions are drawn.
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肯尼亚部分政府部门综合财务管理信息系统的有效性:一个理论回顾
现代组织面临的挑战是要有适当的信息技术系统,能够有效地服务于组织的需要,满足快速的技术变化,并灵活地适应增强。综合财务管理信息系统(IFMIS)旨在改进财务数据记录、跟踪和信息管理系统。这是对在公共财政管理方面提高透明度和问责制的日益增长的要求作出的反应。但是,公共财政的管理继续受到贪污指控、彻底的管理不善、采购过程中的不当行为等问题的困扰。本研究旨在确定国际财务信息系统在肯尼亚选定政府部门的有效性。这项研究的目的是确定国际财务信息系统对会计交易处理的影响,确定国际财务信息系统在多大程度上加强了采购过程,评估国际财务信息系统在多大程度上加强了编制年度账目的财务记录,并查明国际财务信息系统是否加强了肯尼亚政府各部的预算过程。本研究将依靠理论模型为研究课题提供基础。具体而言,本研究主要依靠技术接受模型、预算理论和成本降低理论。该研究回顾了得出结论的经验证据。
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