Implementation Of Integrated Financial Management Information System And The Pending Bills Of County Governments In Kenya
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Date
2019Author
Kagali, Janet Apiyo
Type
ThesisLanguage
enMetadata
Show full item recordAbstract
Following the implementation of new constitution in Kenya in 2010, which aimed at a
devolved government system, that would involve devolving huge resources, the adoption
of Integrated Financial Management Information system has been very instrumental to
realize the goal of effective management of public resource. The devolved resources
need to be managed effectively and efficiently. This study therefore sought to assess the
contribution of IFMIS on management of pending bills in county governments in Kenya.
The specific objective of the study was; to analyse the effectiveness of invoice processing
in IFMIS on the management of pending bills; to verify the effects of funds availability
on the management of pending bills; to establish how Transparency and Accountability
affects the management of pending bills and to assess how financial reporting systems
have affected management of pending bills in County Government in Kenya. To achieve
these objectives, a regression research design was used with the study population being
employees of county government who are tasked with accounts, finance and
procurement. The primary data was collected using questionnaire that related to the
specific objective, Secondary data on the other hand involved past audited reports form
KENAO for the period 2014 - 2018. The study used both quantitative and qualitative
methods of data analysis. The data was analysed using SPSS to generate descriptive and
inferential statistics to describe the results of the study. The finding of the study revealed
that the four practices which are Invoice processing, funds availability confirmations,
transparency and accountability and effective and efficient financial reporting systems
have a positive and significant effect on management of pending bills. Variation in
IFMIS practices explained a variance of 69.8% in management of pending bills having
controlled for background characteristics.
Publisher
UoN
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Attribution-NonCommercial-NoDerivs 3.0 United StatesUsage Rights
http://creativecommons.org/licenses/by-nc-nd/3.0/us/Collections
- School of Business [1311]
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