Adoption of Code Restructuring to Enhance Full Cycle End-to-End Integrated Financial Management Information System in the Public Sector in Kenya: A Review Paper

The paper is conceptually divided into two parts. The first part examines the issues of simplification and dematerialisation of administrative procedures showing how the only dematerialization of the documentation does not produce concrete and tangible results, as confirmed by the example presented in section 2, so widespread in the public sector as it is paradoxical. Then the errors that typically occur when you start a project of simplification and dematerialization are illustrated and the regulatory framework in Italy with particular reference to the so called “farewell to paper” that was scheduled to begin on August 12, 2016 is analysed. In the second part of the paper a project for simplification and dematerialisation of proceedings for the drafting and signing of the Rector’s decrees and executive measures by the University of Udine is presented which came to a successful conclusion using a document management system integrated in the management information system of documents.

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EFFECTS OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM ON PERFORMANCE OF PUBLIC SECTOR IN NIGERIA

International Journal of Engineering Technologies and Management Research ◽

10.29121/ijetmr.v4.i7.2017.89 ◽

2020 ◽

Vol 4 (7) ◽

pp. 32-39

Author(s):

Oyinlola Michael ◽

Folajin Oyewale ◽

Balogun Oladosu

Keyword(s):

Public Finance ◽

Information System ◽

Public Sector ◽

Service Delivery ◽

Financial Reporting ◽

Internal Control ◽

Management Information System ◽

Financial Management ◽

Management Information ◽

Independent Variables

The purpose of this study is to analyse the effectiveness of Integrated Financial Management Information System (IFMIS) on performance of public sector in Nigeria. Public finance management has come under immense scrutiny by donor community as well as general public in a call for enhanced accountability of the government expenditures for an improved public service delivery. To analyse the effectiveness of identified factors on the use of the system, descriptive and inferential statistics were used. The sample size was drawn from the sections of finance department that includes, budgeting, procurement and internal audits, and at public works department where the financial systems are applied. The study revealed that there was a positive relationship between the effectiveness of IFMIS on public financial management and the independent variables; financial reporting, budgeting, internal controls and projects as was revealed in the regression analysis. The study concluded that there was a relationship between IFMIS in public finance and financial reporting, budgeting, internal control and government projects as 72.4% of the effectiveness of IFMIS was accounted for by the study independent variables. The relationship gave 95% confidence level of effectiveness. The study recommended that the IFMIS be enhanced and improved at system development level so that it gives real figure and factor in more functions of operation linked to financial service for better service delivery.

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Integrated Financial Management Information System: a conceptual framework for Migori County, Kenya

Public and Municipal Finance ◽

10.21511/pmf.06(1).2017.04 ◽

2017 ◽

Vol 6 (1) ◽

pp. 37-45

Author(s):

Otieno Okello Jared ◽

Stephen Migiro ◽

Emmanuel Mutambara

Keyword(s):

Information System ◽

Technology Acceptance ◽

Management Information System ◽

Financial Management ◽

Public Expenditure ◽

Modern World ◽

Key Factors ◽

Management Information ◽

The Public ◽

Public Expenditure Management

In the modern world, developing countries like Kenya, Tanzania, Ethiopia and several others in the African continent have been encouraged to reform their public expenditure management systems through computerization of the entire public sectors in response to the increasing volume of data or information that need to be processed. There are, however, various factors to be considered prior to the implementation of the public expenditure management information systems. This paper undertakes a theoretical review of the critical success factors that impact on the implementation of an Integrated Financial Management Information System (IFMIS) with a view to identify factors applicable to the Migori County of Kenya. The paper, then, identifies the key factors to be incorporated in the proposed IFMS framework. The proposed framework draws from the Technology Acceptance Model (TAM), Innovation Diffusion Theory (IDT) and the Work Around Theory (WAT). The paper fuses these theories towards a successful adoption of use of modern technology within the public sector IFMS. The key factors include technical, organizational, environmental, cultural and ethical behavior. These factors could improve efficiency and transparency through direct payments to suppliers and contractors, reduced prices due to gains based on the time value of money, as well as the comparative analysis of market rates and advanced relations across the numerous organizational units within government on execution, reporting, and thoroughness of budget transactions.

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Integrated Financial Management Information System Implementation on Financial Performance in Trans Nzoia County, Kenya

International Journal of Current Aspects in Finance, Banking and Accounting ◽

10.35942/ijcfa.v3i2.196 ◽

2021 ◽

Vol 3 (2) ◽

pp. 51-64

Author(s):

Kirato Wanjalah Wanyonyi ◽

Joseph Theuri

Keyword(s):

Information System ◽

Financial Performance ◽

Management Information System ◽

Financial Management ◽

System Implementation ◽

Management Information ◽

Public Officials ◽

The Public ◽

In Trans ◽

The Impact

Public Finance Management Systems are generally used in the management of finance in the public sector. Although government is not necessarily a profit-making enterprise, sound financial performance is crucial to ensure the right services are rendered to the citizens as is required. Contextual investigations of progressively effective nations demonstrate that variables supporting fruitful execution of financial performance goals emanate from the significant specialists to budgetary change goals. The general objectives of this study was to assess the impact of integrated financial management information system implementation on financial performance in Trans Nzoia county, Kenya The specific objectives were; to establish the effect of IFMIS implementation on financial performance in Trans Nzoia County, to examine the benefits realised from IFMIS implementation on financial performance in Trans Nzoia County, to determine the challenges faced in the IFMIS implementation on financial performance in Trans Nzoia County and to investigate the level of awareness and satisfaction of the public about the IFMIS Implementation on financial performance in Trans Nzoia County. The study is anchored on technology acceptance Model, theory of budgeting and cost reduction theory. Data was examined by descriptive statistics such as mean, mode and median. The study also used inferential statistics such as regression and Pearson’s correlation coefficient. The results were statistically presented in forms of frequency distribution tables, charts and bar graphs. The SPSS (version 17) computer software was employed for analyzing data. The study found IFMIS to a great extent, is applied in Trans Nzoia County and there is huge enhancement for duty control and decreased change between spending arrangement and discharges. The greater part of the destinations of IFMIS have been accomplished including upgrading straightforwardness and responsibility, improving public use the executives, encouraging monetary control and limiting dangers. It was uncovered that, through IFMIS, Trans Nzoia County has had the option to build up useful institutional courses of action, create legitimate and administrative system, guarantee rivalry in offering and bolster inward control and responsibility control. The study concluded that there is in this way need to have limit assembling and improved terms of administration for public officials. The utilization of universal measures and strategies in macroeconomic examination, planning, bookkeeping, obtainment, and review requires talented staff that can apply new techniques in proficient way. Presentation of IFMIS and other mechanized framework requires explicit aptitudes and preparing for public officials.

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