dc.description.abstract | A good Public Financial Management (PFM) system has been found to be a critical tool
in economic growth and development by the government to collect revenue, manage, and
appropriate public funds and resources in a manner that is both transparent and efficient
with the aim of enhancing service delivery to the public at large. The Integrated Financial
Management Information Systems (IFMIS) was introduced in Kenya through the former
ministry of finance and the now National Treasury in 1998, while piloting of the system
in line ministries took place in 2003. Public finance management practices had been
characterized by challenges in revenue mobilization and lack of transparency and
accountability amongst the custodians of public resources in the management of revenue.
The aspect of misappropriation of funds and corruption had been rampant in many
developing countries. In government institutions, IFMIS is referred more specifically to
as the process of computerization of public accounting and financial management (PFM)
processes. Some of the processes that are computerized include execution of accounting
and reporting as well as budget preparation. An integrated information system for
financial management of ministries, departments and other public sector operations has
become an essential tool for transparency and accountability. This research study aimed
at assessing the effects of IFMIS on accounting operations of government Agencies in
Kenya. To achieve this objective, the research was guided by the following specific
objectives: To established whether IFMIS use in government Agencies in Kenya has
improved access to financial information and to establish whether IFMIS use in
Government Agencies in Kenya has improved timeliness of financial reporting. The
study adopted descriptive research design and it targeted 59 government agencies in
Kenya. Data used in the study was collected by the use of questionnaires and secondary
sources. SPSS was used to analyze data
and the study findings were presented using Tables, Figures, means and standard
deviation. The study found out that staffs understand the different modules under IFMIS,
the staffs are computer literate, IFMIS system has minimal down time, IFMIS system
allows staff to share financial information, the agency has adequate hardware to support
IFMIS, IFMIS hardware use latest state of technology, the use of IFMIS has improved
the timeliness in submitting financial reports and the use of IFMIS has brought about
easy record storage. The study concludes that 58% changes in dependent variable
(accounting operations of government agencies in Kenya) is contributed by the
independent variables of the study (IFMIS system reliability, Staff Competency, ICT
Infrastructure) while 42% is explained by other factors, ICT infrastrucure has a largest
effect, then staff competency and lastly IFMIS system reliability. The study recommends
that all the accountants and other officers in Government offices should ensure that their
staffs understand the different modules under IFMIS, management of government
agencies in Kenya should be aware that IFMIS system has minimal down time,
management of government agencies should ensure that there is adequate hardware to
support IFMIS, ICT departments in these government agencies should ensure that their
IFMIS hardware use latest state of technology, the top manaement of government
agencies should realize that the use of IFMIS improves the timeliness in submitting
financial reports, there is also need for government agencies to ensure that records are
easily stored and retrieved from the data bases using IFMIS and government agencies
ought to enhance financial efficiency in their agencies by the use of IFMIS. | en_US |