The effects of integrated financial management information system (IFMIS) on the financial statements
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Tarih
2017-12-18
Yazarlar
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Cilt Başlığı
Yayıncı
Selçuk Üniversitesi Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Son 20 yılda, gelişmekte olan ülkeler, bütçe planlamasını geliştirmek, tedarik süreçlerini otomatikleştirmek, otomatik gelir tahsilatlarını geliştirmek, nakit yönetimini geliştirmek, devlet sabit varlıklarını yönetmek, otomatik uzlaşma arttırmak, tüm devlet harcamalarının ödenmesi ve kamu kaynaklarının kullanımında şeffaflık ve hesap verebilirliğin sağlanması için Entegre Finansal Yönetim Bilgi Sistemi (İFMİS) kabul etmeye başlamışlardır. Uganda'da, 2003/4 Finansal yılında Entegre Finansal Yönetim Bilgi Sistemi (İFMİS) tanıtılmıştır. Bu araştırmanın amacı, Entegre Finansal Yönetim Bilgi Sisteminin (İFMİS) Kamuli bölgesinde Mali tabloların kalitesi üzerine etkilerini araştırmaktır. Bunu başarmak için araştırma, Kamuli bölgesini örneği alarak, aşağıdaki hipotezleri kullandı: İFMİS Uygulama Stratejisinin Mali tablolar kalitesini üzerinde önemli bir etkisi vardır, İFMİS İnsan Kaynakları Kapasitesinin Mali tablolar kalitesini üzerinde önemli bir etkisi vardır, İFMİS Teknolojisi Mali tablolar kalitesini üzerinde önemli bir etkisi vardır, İFMİS İşlem Süreçleri Mali tablolar kalitesini üzerinde önemli bir etkisi vardır, İFMİS Yasal çerçevesinin Mali tablolar kalitesini üzerinde önemli bir etkisi vardır ve Kalitatif özelliklerin Mali tablolar kalitesini üzerinde önemli bir etkisi bulunmaktadır. Araştırma tanımlayıcı araştırmayı benimsemiş, anket formları kullanılarak toplanan temel verileri kullanmış ve SPSS kullanarak Faktör analizi, Ortalama, Standart Sapmalar, Korelasyon ve Regresyon analizi ile değerlendirilmiştir. Halen sistemi kullanan Finans ve Muhasebe, Denetim ve Satınalma, Eğitim ve Sağlık, Planlama ve İdare bölümlerinde çalışan Kamuli bölgesinden 130 katılımcının örnek bir nüfusu kullanılmıştır. Araştırmanın bulguları, İFMİS Uygulama Stratejisi, İnsan Kaynakları Kapasitesi, Teknoloji, İşlem Süreçleri ve Yasal Çerçevenin önemli ölçüde Mali Tabloların kalitesini etkilediğini göstermiştir. Korelasyon ve Regresyon analizi kullanılarak, Kamuli bölgesinde İFMİS'in ve Mali Tabloların kalitesi ile pozitif ve önemli ilişki olduğu ortaya çıkmıştır. Böylece, araştırmacı, Entegre Finansal Yönetim Bilgi Sistemi'nin (İFMİS) Kamuli bölgesinde, Mali Tablolar kalitesi üzerinde pozitif ve önemli bir etkisi olduğu sonucuna varmıştır. Araştırmacı, bölgesinin sistem uygulama sürecini ve sistem insan kaynakları kapasitesini güçlendirmek için kullanılacak yeni ve pratik bir yasal çerçeveyi yeniden geliştirmesini önerdi. Bu, sistemin paydaşlar tarafından daha fazla kabul edilmesine ve sadık sunum anlaşılabilirliğini, doğrulanabilirliğini, karşılaştırılabilirliğini ve olayların zamanlamasını gibi uygunluğunu etkileyen faktörleri belirlemede yardımcı olacak dolayısıyla kaliteli Mali tablolara götürecektir.
For the last 20 years, developing countries embarked on the adoption of Integrated Financial Management Information System (IFMIS) in a bid to improve budget planning, automate the procurement processes, enhance automated revenue collections, improve cash management, manage government fixed assets, boost auto reconciliation, payment of all government expenditures and to ensure transparency and accountability in the handling and use of public resources. In Uganda, the Integrated Financial Management Information System (IFMIS) was officially introduced in 2003/4 financial year. The purpose of this study was to find out the effects of an Integrated Financial Management Information System (IFMIS) on the quality of financial statements in Kamuli district. To achieve this, the study used the following hypotheses that: the IFMIS implementation strategy has a significant effect on the quality of financial statements, that IFMIS human resource capacity has a significant effect on the quality of financial statements, that IFMIS technology has a significant effect on the quality of financial statements, that IFMIS transaction processing has a great effect on the quality of financial statements, IFMIS legal framework has a great effect on the quality of financial statements, and that the Qualitative characteristics have a significant effect on the quality of financial statements in Kamuli district. The study adopted descriptive research, used primary data that was collected by use questionnaires and analyzed using SPSS by coming up with Factor analysis, Means, Standard Deviations, Correlation and Regression analysis. A sample population of 130 respondents from Kamuli District currently working in the departments of Finance and Accounts, Audit and Procurement, Education and Health, Planning and Administration who are actively using the system was used. The findings of the study indicated that to a great extent, IFMIS Implementation Strategy, Human Resource Capacity, Technology, Transaction Processing and Legal Framework had an effect on the quality of financial statements. Using Correlation and a Regression analysis, it was also revealed that there was a significant positive relationship between the effect of IFMIS and quality of Financial Statements in Kamuli district. Thus, researcher concluded that Integrated Financial Management Information System (IFMIS) positively and significantly had an effect on the Quality of Financial Statements in Kamuli district. The researcher recommended that the district redevelops a new and practical legal framework to be used to strengthen the system implementation process and the system human resource capacity. This will help to seek more acceptance of the system from the stakeholders. And will also help to determine the factors that influence the relevance, faithful presentation understandability, verifiability, comparability and timeliness of events hence quality financial statements.
For the last 20 years, developing countries embarked on the adoption of Integrated Financial Management Information System (IFMIS) in a bid to improve budget planning, automate the procurement processes, enhance automated revenue collections, improve cash management, manage government fixed assets, boost auto reconciliation, payment of all government expenditures and to ensure transparency and accountability in the handling and use of public resources. In Uganda, the Integrated Financial Management Information System (IFMIS) was officially introduced in 2003/4 financial year. The purpose of this study was to find out the effects of an Integrated Financial Management Information System (IFMIS) on the quality of financial statements in Kamuli district. To achieve this, the study used the following hypotheses that: the IFMIS implementation strategy has a significant effect on the quality of financial statements, that IFMIS human resource capacity has a significant effect on the quality of financial statements, that IFMIS technology has a significant effect on the quality of financial statements, that IFMIS transaction processing has a great effect on the quality of financial statements, IFMIS legal framework has a great effect on the quality of financial statements, and that the Qualitative characteristics have a significant effect on the quality of financial statements in Kamuli district. The study adopted descriptive research, used primary data that was collected by use questionnaires and analyzed using SPSS by coming up with Factor analysis, Means, Standard Deviations, Correlation and Regression analysis. A sample population of 130 respondents from Kamuli District currently working in the departments of Finance and Accounts, Audit and Procurement, Education and Health, Planning and Administration who are actively using the system was used. The findings of the study indicated that to a great extent, IFMIS Implementation Strategy, Human Resource Capacity, Technology, Transaction Processing and Legal Framework had an effect on the quality of financial statements. Using Correlation and a Regression analysis, it was also revealed that there was a significant positive relationship between the effect of IFMIS and quality of Financial Statements in Kamuli district. Thus, researcher concluded that Integrated Financial Management Information System (IFMIS) positively and significantly had an effect on the Quality of Financial Statements in Kamuli district. The researcher recommended that the district redevelops a new and practical legal framework to be used to strengthen the system implementation process and the system human resource capacity. This will help to seek more acceptance of the system from the stakeholders. And will also help to determine the factors that influence the relevance, faithful presentation understandability, verifiability, comparability and timeliness of events hence quality financial statements.
Açıklama
Anahtar Kelimeler
Entegre finansal yönetim bilgi sistemi, Mali tablolar, İşlem süreçleri, Kalitatif özellikler, Yasal çerçeve, Integrated financial management information system, Financial statements, Qualitative characteristics, Legal framework, Transaction processing
Kaynak
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Mugaga, S. (2017). The effects of integrated financial management information system (IFMIS) on the financial statements. Selçuk Üniversitesi, Yayımlanmış yüksek lisans tezi, Konya.
