A framework for determining the level of success in the implementation of IFMIS: a case of the national treasury
The Government of Kenya through the Ministry of Finance has implemented IFMIS as its sole accounting system since the year 2005 and from then the system has not been able to fully provide the expected benefits of integrated financial planning, implementation and control of expenditure. Some of the developing countries that have excelled in implementing IFMIS have measured their success through benchmarking with other countries (Tanzania ,Uganda, Slovakia republic among others) i.e. there is no harmonized approach for evaluating integrated financial management information systems successful implementation. The aim of this study was to come up with a frame work for determining the level of success in the implementation of IFMIS. The study focused on the use of the system as at tool for delivering services to the citizens who include public and internal customers in the National Treasury. The target population included internal customers who work in Accounts, Finance, Procurement, and Human Resource Ministries departments. The stratified sampling was employed where the four departments formed the strata. A total sample size of 121 was employed. Primary data was collected through use of semi structured questionnaire. From the results three of the model variables were not significant at 5% level of significance including information quality, service quality and cultural influences. On the other hand system quality which has sub-variables, performance , usability, social factors which has sub-variables trust and openness and external factors which include change in technology were significant predictors of IFMIS implementation success. Among the three moderating variables used i.e. age, gender and experience, only social factors moderated by gender external factors moderated by experience were observed to influence the relationship between IFMIS success . The study provides broader recommendations as follows; Government should ensure e-government timescales are customized to current realities and all stakeholders must be motivated to a great extent and also undertake more awareness programmes to create positive stance towards e-government projects amongst stakeholders where IFMIS falls. Now that IFMIS is ready to de deployed to the counties a lot of sentization needs to be done to the users and all stakeholders for it to be successful. More research should be emphasized on those parameters that seems to have a positive impact but not significantly influence level of success in the implementation of IFMIS and impact assessment done not only limiting ourselves to internal customers but also external customers such as suppliers.