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Cyrus Nganga Njau - Master of Business Administration (Management Information System) Student of Kenyatta University, Kenya

Dr. Kaburu Kinoti - Lecturer, Department of Management Science of Kenyatta University, Kenya


Adoption of integrated financial management and information system (IFMIS) is for effective management and sourcing procedures within the government, and it is meant for streamlining the financial processes and provision of standard, real-time and accurate financial statements. IFMIS aims at cutting down cost of operations, corruption and fraudulent activities and increase transparency and accountability within government ministries and agencies. But the challenges associated with financial management are still prevalent as seen through misuse of financial resources, increased cases of collusion and corruption among senior management and inefficiencies within the internal control systems. This led the researcher to investigate on integrated financial management information system and performance of National treasury of Kenya; by looking at the internal control systems and staff competency aspects. The study is anchored on technology acceptance model and institutional theory. Descriptive research design was adopted in the study and the population included the staff at the National Treasury of Kenya. The targeted staffs were those in the ICT, HR and finance and accounting departments and a sample size of 187 staff was obtained. Primary data was collected using questionnaire and the researcher adopted the drop and pick later method. A pilot test was conducted leading to testing of the validity and reliability of the research instrument and the collected data was entered into SPSS for descriptive analysis and inferential statistics using multiple regressions. The study findings were presented in charts, tables, graphs and prose discussions. A total of 140 respondents completed the data collection instruments and returned them for data analysis. The study concluded that IFMIS was significantly embraced in public finance management at the National Treasury, Kenya. It was concluded that the national treasury significantly incorporates and accrues effective internal control which has enhanced resource planning, allocation, accountability and integrity. The study further concluded that the staffs at the National Treasury to a significant extent have relevant and necessary skills, knowledge, expertise and experience to manage the system. The study recommends that the National Treasury needs to enhance continued internal control improvement plan and strengthening. The National Treasury should enhance staff competency through training, mentorship and internal trainings to ensure they are able to use and manage the IFMIS.

Full Length Research (PDF Format)