The effect of enterprise resource planning systems on management accounting practices in Non governmental organisations operating in Kenya
View/ Open
Date
2013Author
Macharia, Dunstan M
Type
ThesisLanguage
enMetadata
Show full item recordAbstract
This study sought to investigate the effect of ERP systems implementation on
management accounting practices in NOOs operating in Kenya. To accomplish this
goal, the study was guided by a sole research objective; to establish the effect of
enterprise resource planning systems implementation on management accounting
practices in non-governmental organizations operating in Kenya.
The study used a descriptive research design. The target population was all NOOs
operating in Kenya which according to NOOs Coordination Board are 6,075 (2009).
Non-probabilistic sampling methods such as purposive sampling and snowballing
techniques were used to select a sample of 40 NOOs. The sample comprised of two
equal strata; one consisting of NO Os with ERPs and another one comprising of NO Os
without ERPs. Respondents were senior finance or accounting personnel. Primary
data was collected using a closed questionnaire.
This study concluded that ERP systems' implementations have a weak positive effect
on management accounting practices in NOOs operating in Kenya. Evidence shows
that ERP systems have reinforced traditional management accounting practices. The
study has confirmed that ERP systems are weak in driving strategic oriented changes
in management accounting. The evidence further suggests that there is a possibility of
other variables that influence management accounting practices and which would be
better analysed using longitudinal in-depth methodologies.
Citation
Master of Business AdministrationPublisher
University of Nairobi