文章基本信息

标题：Effect of Information Systems on Revenue Collection by Local Authorities in Homa Bay County, Kenya
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作者：Odoyo Collins Otieno ; Moses Oginda ; John Mark Obura 等
期刊名称：Universal Journal of Accounting and Finance
印刷版ISSN：2331-9712
电子版ISSN：2331-9720
出版年度：2013
卷号：1
期号：1
页码：29-33
DOI：10.13189/ujaf.2013.010104
语种：English
出版社：Horizon Research Publishing
摘要：This paper examined the effect of Information Systems on revenue collection of Local Authorities in Homa Bay, Kenya. Study objectives included establishing the relationship between internal control systems, Information Systems and revenue collection in Kenyan Local Authorities; determining the levels of quality service offered to the clients by Local Authorities and investigating whether Information Systems relate to effectiveness and efficiency of Revenue Collection. A structured cross-section survey was used to collect data from 2,007 individuals, of which 165 were Local Authorities staff and 1,842 were traders in Homa Bay Municipality. The study found that: there is a relationship between Information Systems and both efficiency and effectiveness in revenue collection, there is a strong positive relationship between Internal Control Systems and revenue collection as reported by 97% of the respondents, and that resistance to change by the council staff was derailing the full implementation of Information Systems. The study is useful in reviewing the institutions’ Act and statutes to cater fully for the integration of IS in the management activities of Homa Bay Municipal Council, to managers at all levels, public sector, policy makers and scholars.
关键词：Information Systems;IS;Revenue Collection;Local Authorities;Homa Bay Municipality