The Influence of Employees’ Attitudes Towards Implementing Financial Management Information Systems In Public Institutions In Tanzania

Abstract

Employees are the key players in successfully implementing the Financial Management Information Systems (FMIS) in public institutions. Therefore, it is important to understand and address the attitudes of employees towards behavioural intentions to use these systems. However, the empirical evidence specifically targeting FMIS implementation in public institutions is limited. This study determined the influence of employees' attitudes towards implementing FMIS in public institutions. The study adopted a quantitative research approach and the Decomposed Theory of Planned Behaviour (DTPB) in which a structured questionnaire was used to collect primary data. The study applied data analysis through SPSS to test Pearson Chi-Square, One-Way ANOVA and Ordinal Regression Analysis. The study found that attitudes influence the implementation of FMIS in public institutions. The findings suggest that public institutions have to strategise how to change the attitudes of employees to adapt to the use of information systems. The institutions should work towards complete participation of employees in the requirements of system users, adequate communication during implementation, hands-on training, and full support from developers of such systems. Also, the government must ensure that all the employees who are the principal users of these systems know the benefits of these accounting systems in day-to-day operations.