Organisational drivers and integrated financial management information system effectiveness in public universities in Uganda: a case study of Muni university
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The study examined the organizational drivers that influence the effective implementation of the Integrated Financial Management Information System in public universities: a case of Muni University. The study set out to assess how internal organisational control system, system integration and interface and information interdependency influence effective IFMS implementation. The study adopted the open system theory and institutional theory to conceptualize the variables and to guide the overall conceptualization of the study as used in the study. In the study, a case study research design was adopted; systematic sampling technique was used to select a sample of 288 transactions processed by respondents. 288 questionnaires were administered to respondents who directly interact with the transactions and 155 questionnaires were filled and returned providing 54% response rate. In the study, analysis was done at different levels first with descriptive statistics and later regression analysis was performed after meeting the requirements to run a regression. The findings of the study revealed that internal organisational control system emerged to be the strongest predictor of IFMS effectiveness, this was by followed information interdependency. However, Systems Integration and interface was found to be a non-significant predictor of IFMS effectiveness. The study recommended that efforts should be made by the university management to improve internal organisational control systems over the transactions entered in IFMS, this could be done through strengthening the control procedures such as authorisation and approval, arithmetic and accounting controls, segregation of duties and reconciliations so as to increase effectiveness of the IFMS system. In addition, efforts ought to be made by the university management to improve the level of information interdependency among the departments that interface with the system in processing the same transactions. Future studies should be done using more public universities, thorough research could also be undertaken by integrating institutional variables, in and it could be also interesting to use other measurements for the studied factors.