Universal Journal of Accounting and Finance Vol. 1(1), pp. 29 - 33
DOI: 10.13189/ujaf.2013.010104
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Effect of Information Systems on Revenue Collection by Local Authorities in Homa Bay County, Kenya

Odoyo Collins Otieno¹, Moses Oginda¹, John Mark Obura¹, Fredrick O. Aila^2,*, Patrick B. Ojera², Elijah M. Siringi^2
1 Department of Management Sciences, Maseno University, P.O.Box Private Bag, Maseno, Kenya
² Department of Marketing and Management, Maseno University, P.O.Box 333, Maseno, Kenya

ABSTRACT

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.

KEYWORDS
Information Systems, IS, Revenue Collection, Local Authorities, Homa Bay Municipality

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Odoyo Collins Otieno , Moses Oginda , John Mark Obura , Fredrick O. Aila , Patrick B. Ojera , Elijah M. Siringi , "Effect of Information Systems on Revenue Collection by Local Authorities in Homa Bay County, Kenya," Universal Journal of Accounting and Finance, Vol. 1, No. 1, pp. 29 - 33, 2013. DOI: 10.13189/ujaf.2013.010104.

(b). APA Format:
Odoyo Collins Otieno , Moses Oginda , John Mark Obura , Fredrick O. Aila , Patrick B. Ojera , Elijah M. Siringi (2013). Effect of Information Systems on Revenue Collection by Local Authorities in Homa Bay County, Kenya. Universal Journal of Accounting and Finance, 1(1), 29 - 33. DOI: 10.13189/ujaf.2013.010104.