scholarly journals Framework for Evaluation of Effectiveness of Integrated Financial Management Information Systems Architecture Implemented in Public Hospitals in Kenya.

Author(s):  
Margaret Afwande ◽  
Samuel Mbugua ◽  
Juma Kilwake

Integrated Financial Management Information System (IFMIS), is an enterprise resource planning application that captures all functional processes and relevant financial flows within Public expenditure management. IFMIS is being adopted by the Public hospitals to promote efficiency, effectiveness, accountability, transparency, security of data management and comprehensive reporting. However the Public hospitals are loosing a lot of money through scandals and this has compromised service delivery to the Public. Therefore, the purpose of this study was to investigate the effectiveness of IFMIS as used in Public procurement services in Public Hospitals in Kenya and come up with an enhanced secure technical architecture. The objectives of the study were: to asses the extent to which IFMIS has been implemented in Public procurement services in Public hospitals in Kenya, to evaluate the effectiveness of IFMIS in enforcing logical access and technical controls in Public procurement services in Public Hospitals in Kenya and to develop a framework that will evaluate the effectiveness of IFMIS architecture that is implemented in Public procurement services in Public hospitals in Kenya .The study used mixed method research design targeting users of IFMIS. Stratified sampling was used to select the target population of 132 in 4 hospitals in Kenya. The target population was from 5 homogeneous stratum comprising of 44 Procurement Assistants, 36 Finance Assistants, 12 Audit Assistants, 28 Medical Practioneers and 12 ICT Staff. Proportional allocation method was used to calculate the sample size which was 99 respondents. The data was collected through questionnaires and direct observation. Content validity was done to ascertain the validity of the research instruments. Reliability of the instruments was carried out using test-retest technique. Internal consistence of data was computed using Cronbach Alpha Computation. Analysis of Quantitative and qualitative data was through descriptive and inferential statistics methods and content analysis respectively. The study developed a framework of enhanced technical architecture of IFMIS that would streamline procurement services in Public hospitals and improve provision of quality health care.

2020 ◽  
Vol 23 ◽  
pp. S697
Author(s):  
C. Bouchand ◽  
V. Siorat ◽  
A. Degrassat Theas ◽  
O. Parent de Curzon ◽  
P. Paubel

Author(s):  
Dr. Muganda Munir Manini

The international harmonization of financial reporting standards in the public sector is one of the significant public sector accounting reforms which have gained prominence in the recent past under the New Public Financial Management order. However, previous empirical evidence provided mixed results on the extent of African countries’ decision on the adoption of International Public Sector Accounting Standards and its relationship with institutional isomorphism factors. The purpose of this study was to examine the influence of institutional isomorphism (normative, mimetic and coercive) on the adoption International Public Sector Accounting Standards by African countries. The target population was 54 countries; however the final sample was 29 countries which comprised the dataset. A logistic regression analysis was thereafter conducted. Based on the Institutional Theory, the study revealed external public funding (coercive isomorphic pressure), the countries’ global competitiveness (mimetic isomorphic pressure), and human capital (normative isomorphic pressure) were non significant factors in a countries decision to adopt IPSAS. This study contributes to the literature on the international accounting in the public sector. The results of the study have significant managerial and theoretical implications for accounting standards regulators, researchers, and multilateral organizations.


2013 ◽  
pp. 486-499
Author(s):  
J.D. Thomson

This Enterprise Resource Planning database model provides a systematic, logical and regular basis for the collection, collation, dissemination and mapping of strategic Enterprise Resource Planning data. Selective access to this accurate and timely data will improve public sector strategic Enterprise Resource Planning performance, accountability and administration. It will assist the public sector to be more effective and efficient in resource allocation and investment outcomes measurement, is transparent, and will encourage the development of trust, networks and social capital amongst public sector employees and their suppliers. The model has been successfully demonstrated through the establishment and analysis of an Enterprise Resource Planning data base with the Australian Department of Defence (ADoD). The Australian ADoD is a Federal Government Department with a FY 2008/9 spend of AU$9.3bn on products (goods and services), their support and maintenance, from almost every industry sector, on a global basis. While the implementation of Enterprise Resource Planning is usually viewed as a means of reducing transaction costs, in practice such implementation often increases transaction costs. Public sector bureaucratic hierarchies and their governance systems contribute to transaction costs. This research provides an Enterprise Resource Planning database model so that the public sector can achieve improved field mapping and strategic Enterprise Resource Planning using existing data and resources at lowest transaction cost.


Author(s):  
Teresa Montero-Romero ◽  
Magdalena Cordobés-Madueño

The non-profit sector is interested in elaborating reliable and clear financial accounting information to achieve several objectives: to know the real volume of activity in each organization, to use it to make financial and investment decision (financial management), and to contribute to improve the management system. This chapter shows the characteristics to identify the financial management and the management accounting in non-profit organizations. This information is used to define how to build an appropriate information system to provide the decision makers with reliable, transparent, and timely information. Besides the above, it also shows the usefulness of Enterprise Resource Planning (ERP), focusing on its definition, advantages, and disadvantages, as well as developing explanations of the major free software ERP and open source systems.


2011 ◽  
pp. 112-127 ◽  
Author(s):  
Gita A. Kumta

The chapter introduces the essence of ERP in government as a tool for integration of government functions which provides the basis for citizen services. It discusses the challenges faced in modernization of government “businesses” and discusses strategies for implementation. The basis of Enterprise Resource Planning (ERP) solutions is integration of functions which capture basic data through transactions to support critical administrative functions such as budgeting and financial management, revenue management, supply chain management and human resources management. Today, Enterprise solutions (ES) go beyond ERP to automate citizen-facing processes. The integration of data sources with each contact point is essential to ensure a consistent level of service. The author expects that researchers, governments and solution providers will be able to appreciate the underlying constraints and issues in implementation of ERP and hopes that the learning from industry would be useful to plan implementation of ES in government using emerging technologies.


Author(s):  
J.D. Thomson

This Enterprise Resource Planning database model provides a systematic, logical and regular basis for the collection, collation, dissemination and mapping of strategic Enterprise Resource Planning data. Selective access to this accurate and timely data will improve public sector strategic Enterprise Resource Planning performance, accountability and administration. It will assist the public sector to be more effective and efficient in resource allocation and investment outcomes measurement, is transparent, and will encourage the development of trust, networks and social capital amongst public sector employees and their suppliers. The model has been successfully demonstrated through the establishment and analysis of an Enterprise Resource Planning data base with the Australian Department of Defence (ADoD). The Australian ADoD is a Federal Government Department with a FY 2008/9 spend of AU$9.3bn on products (goods and services), their support and maintenance, from almost every industry sector, on a global basis. While the implementation of Enterprise Resource Planning is usually viewed as a means of reducing transaction costs, in practice such implementation often increases transaction costs. Public sector bureaucratic hierarchies and their governance systems contribute to transaction costs. This research provides an Enterprise Resource Planning database model so that the public sector can achieve improved field mapping and strategic Enterprise Resource Planning using existing data and resources at lowest transaction cost.


Author(s):  
Tariq Mahmoud ◽  
Jorge Marx Gómez

Nowadays, it becomes very hard for anybody in the digital world to search and find suitable Web Services fit into his/her needs, since there is a huge amount of data on the Web caused by the enormous increasing of the Web providers and Web Services widespread in this digital community, and one of the most difficulties Web Services have to overcome, in the attempt to use the contents of the World Wide Web, is heterogeneity which is caused by the nature of the Web itself, and has two origins: data or public process heterogeneity. So it is highly required in such environment to have an intelligent mechanism in which every user can search according to his/her needs and later on can fulfill it in a semantic way. The authors will focus in this chapter on the public process heterogeneity which describes the behavior of the participants during a conversation, and propose a solution for dealing with it, explaining the functionality of the process mediator developed as a part of the Web Service Execution Environment (WSMX) and its mediation scenario, and will also apply this proposed solution on Federated Enterprise Resource Planning (FERP) system to get the semantic extension from it.


2017 ◽  
Vol 2 (1) ◽  
pp. 62 ◽  
Author(s):  
James Kiarie ◽  
Mr. Walter Wanyama

Purpose: The purpose of this study was to investigate the factors that influence ERP systems adoption and implementation in SMEs in Kenya.Methodology: The research adopted a descriptive design. The target population was 4560 SMEs in Kenya. A sample size of 87 SMEs was selected. The respondents were identified through probability sampling in the form of stratified sampling.  The collection of data was conducted through the use of questionnaires and thereafter data coding was done then followed by data presentation via graphs, tables as well as pie charts. These were then analyzed through both descriptive statistics (frequencies and means as well as inferential statistics (correlations).Results: The findings revealed that organization resources bring about success of ERP related organization change. The findings on the influence of internal factors on ERP system implementation revealed that indeed the internal factors influencing the adoption of ERPs in SMEs in Kenya include; the top management of SMEs, project team constitution as well as the above average knowledge requirements.Unique contribution to theory, practice and policy: The study recommends that SMEs in Kenya need to put into consideration, continuous introduction of ERP systems. Additionally, the study recommends that the government regulations as well as the other external factors should be aligned in a way that ensures that there is room for companies to explore means of adopting and implementing ERP systems so as to be able attain sustainable competitive advantage.


2017 ◽  
Vol 6 (1) ◽  
pp. 37-45
Author(s):  
Otieno Okello Jared ◽  
Stephen Migiro ◽  
Emmanuel Mutambara

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.


2020 ◽  
Vol 4 (02) ◽  
pp. 72-81
Author(s):  
Nesya Irianis ◽  
Warih Puspitasari ◽  
Muhardi Saputra

In this research, the researcher carries out the health Industry of public hospitals in Indonesia. One of the main processes in company business processes is the purchasing of goods. One of the problems in purchasing is the absence of the system that Integrates business processes between the Inventory Department and the Purchasing Department. Hence, interfere with daily operational in RSUD XYZ like due to notification’s update delay of the goods causes unavailability stock in the warehouse, so will affect the late purchase of goods at RSUD XYZ. Odoo is a software of Enterprise Resource Planning opensource used by various types of companies. Odoo provides solutions package for Purchase Management to overcome the problem in the company. The researcher used the QuickStart Methodology to implement ERP systems. Odoo implementation with QuickStart needs through five main stages. The result of this research is the design of a planning model for Enterprise Resource Planning system of purchasing in RSUD XYZ. Moreover, Odoo makes business processes in the RSUD XYZ can be automated with real-time information, this automation and real-time data will support the RSUD XYZ to make better decision in the future.


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