Strategic factors affecting implementation of integrated financial management information system by county governments in Kenya: a case of Samburu County government

Abstract

This study sought to evaluate the strategic factors affecting implementation of integrated financial management information system by county governments in Kenya with focus of Samburu County Government. The study was guided by the following objectives: to examine how technological infrastructure affects implementation of IFMIS by county governments in Kenya, assess how human capital development affects implementation of IFMIS by County Governments in Kenya and determine how top management commitment affects effective implementation of IFMIS by County Governments in Kenya. diffusion of innovation theory, resource-based view theory and information systems success theory theoretically informed the study. This study adopted descriptive research design and target population was 90 employees from Samburu County Government which was drawn from seven (7) departments that use the IFMIS in financial reporting, budgeting and internal audits. This study used census technique where the 90 respondents were used. and data was collected through the use of questionnaires. Quantitative data was analyzed using descriptive and inferential Statistics. Data analysis results was presented in figures and tables and inferential statistics results presented in regression analysis. The research findings revealed that the provision of rules that provided clear instructions, processes and procedures for employees was the most prevalent culture in adopting IFMIS IT policies. The study further established that the implementation of IFMIS within the County Government practices have reduced as the civil servants’ act with integrity while carrying out transactions and offering services to the public. The study further established that implementation of IFMIS affects the overall procurement performance at the Samburu County Government where management commitment, capacity and training, the resistance and acceptance of IFMIS, and the level of IFMIS adoption have a positive effect on prudent resource management. The study recommends that strategic factors are paramount in the implementation of IFMIS within Samburu County Government. This study provides the following recommendations: Firstly, the decentralized governments should ensure egovernment timescales are customized to current realities and all stakeholders must be motivated to a great extent. The Government needs to undertake more awareness programmes to create positive stance towards e-government projects amongst stakeholders where IFMIS falls.