Effect of accounting information systems on service delivery in public secondary schools in Kericho County, Kenya

Abstract

Accounting information systems are increasingly used and viewed as important in all spheres of operation including education where it has become valuable for storing and analyzing data in school financial management which includes budgetary allocations, expenditures, students ’fees payment and general accounting. It is a government policy that all schools’ operations be automated for easy management and despite considerable growth in the use of computers acquired by schools in Kenya in recent years, there has been little evaluation of their effectiveness on service delivery. The purpose of this study was to investigate the effects of accounting information systems and service delivery in public secondary schools in Kericho County, Kenya. The study specifically sought to; establish the effect of software use; staff competency; internal controls; and capacity building in accounting information systems on service delivery in public secondary schools in Kericho County. The study was guided by Technology Acceptance Theory. The study employed descriptive research design. The study targeted principals and school accountants of all the public secondary schools in Kericho County who totaled upto 400 where a sample size of 200 respondents was determined. Simple random sampling and stratified sampling technique was used to select respondents. The study used primary data which was collected using self-administered questionnaires. Quantitative data was analyzed using inferential statistics with the aid of SPSS version 23. While qualitative data was analyzed using descriptive statistics .Analyzed data was presented using tables and graphs. The findings shows that accounting information software use affect service delivery (t=8.072,p0.05); and that capacity building affect service delivery(t=9.627,p