Abstract
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.
Highlights
The general problem is that recent studies on Information System (IFMIS) implementation have only been investigating its aspects of performance, impeding factors, impact on governance, effects on supply chain management, and challenges in the central government
I To locate the factors to be incorporated into the proposed conceptual IFMIS framework
It locates key factors that could be incorporated into the proposed framework for enhancing the performance of the IFMIS
Summary
From 1984 to 2010, the World Bank financed 87 IFMIS projects in 51 countries, totaling over US $2.2 billion with various country governments cofinancing it to the value of 25% (Dener et al, 2011). The general problem is that recent studies on IFMIS implementation have only been investigating its aspects of performance, impeding factors, impact on governance, effects on supply chain management, and challenges in the central government. There is no single study that has effectively synthesized the underlying adoption factors and developed an adoption framework for the implementation of an IFMIS in the public sector. This paper seeks to answer the following research question “What are the critical success factors in the adoption and successful implementation of an IFMIS in the public sector in Kenya?”. 2. Objectives of the article i To undertake a literature study on factors that influence implementation of IFMIS. I To assess the effects of adoption of IFMIS in the management of public funds. I To locate the factors to be incorporated into the proposed conceptual IFMIS framework
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