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Boniface Makau Ngala - MBA (Accounting) Student, Kenyatta University, Kenya

Dr. Salome Musau - Lecturer, School of Business, Kenyatta University, Kenya


Quality of financial reporting address all issues relating to accountability and transparency on public funds. In 2003, Kenya implemented IFMIS to improve service provision especially on financial matters. Although Nairobi City County Government incorporated IFMIS on its operations in 2013, it has financial reporting issues as adverse opinion on the reports are always given. The study aimed at investigating the effects of IFMIS to the quality of financial reporting in Nairobi City County Government, Kenya. IFMIS Budgeting, IFMIS Procurement, IFMIS Recording and IFMIS ICT were the key variables of the study. Diffusion of Innovation theory, Systems theory and Agency theory supported the study. The study used causal research design targeting 425 individuals working in finance and economic planning department in NCCG. The study used 20% of the target population as sample forming a sample size of 85 respondents. Primary data collected through questionnaires and secondary data from different financial reports of NCCG were used in the study. Multiple regression analysis assisted in determination of cause and effect relationship between IFMIS and quality of financial reporting. SPSS aided in analysis and the findings were presented in tables and prose writings. The study concluded that IFMIS budgeting and IFMIS procurement enhanced the quality of financial reporting in NCCG. The study further concluded that IFMIS ICT and IFMIS recording had positive significant effect to the quality of financial reporting in NCCG. Finally, the study made a general conclusion that IFMIS had positive significant effect to the quality of financial reporting in NCCG. The study recommended that NCCG should often budget and procure using IFMIS. Secondly, the study recommended special attention on financial recording process when using IFMIS. Finally, the study recommended NCCG to maintain the state of its ICT system as it has positive impact to quality of FR, IFMIS budgeting and IFMIS procurement.

Full Length Research (PDF Format)