...
首页> 外文期刊>Research Journal of Finance and Accounting >Effects of Business Process Re-engineering on Implementation of Financial Management Systems: A Case of Masinde Muliro University of Science and Technology
【24h】

Effects of Business Process Re-engineering on Implementation of Financial Management Systems: A Case of Masinde Muliro University of Science and Technology

机译:业务流程重组对财务管理系统实施的影响:以Masinde Muliro科技大学为例

获取原文
           

摘要

Universities are under pressures from every direction, from reduced government funding to expectations by students and parents to deliver ever-higher quality services in their financial management for accountability purposes. Universities have therefore embarked on implementing Financial Management Systems (FMS) that tracks financial events, summarises financial information and supports adequate management reporting, policy decisions, fiduciary responsibilities and the preparation of auditable financial statements. The purpose of this study was to find out the effects of Business Process Re-engineering (BPR) on implementation of FMS in Kenyan public Universities. A conceptual framework was developed having independent variables as Business Process Re-engineering factor, depended variable as the successfully implemented FMS and moderating variable as compatibility of the financial management modules forming the FMS (fig.1). The research design used was descriptive survey design. The target population was, 115 staff drawn from five functional areas (within finance department) of Masinde Muliro University of Science and Technology. The sample consisted of 60 staff members drawn from five areas with each stratum of 12 members randomly selected. Questionnaires and interview schedules were used as research instruments. Analysis and discussion of data collected was done using correlation and descriptive statistics leading to drawings of summaries and conclusions. The study findings revealed 85% of implementation of FMS is accounted for by integration of general ledger module, budgetary accounting, accounts payable, accounts receivable and payroll systems.
机译:从减少的政府资金到学生和家长的期望,大学面临着来自各个方向的压力,这些大学要为问责制提供更高质量的财务管理服务。因此,大学已着手实施财务管理系统(FMS),以跟踪财务事件,汇总财务信息并支持适当的管理报告,政策决策,受托责任和可审计财务报表的编制。这项研究的目的是找出业务流程重组(BPR)对肯尼亚公立大学实施FMS的影响。开发了一个概念框架,该框架具有作为业务流程再造因素的自变量,作为成功实施的FMS的因变量和作为形成FMS的财务管理模块的兼容性的适度变量(图1)。使用的研究设计是描述性调查设计。目标人群是Masinde Muliro科技大学五个职能领域(财务部门内)的115名员工。该样本由来自五个地区的60名员工组成,每个阶层随机选择12名成员。问卷和访谈时间表被用作研究工具。使用相关性和描述性统计数据进行分析和讨论,以得出摘要和结论。研究结果显示,FMS实施的85%是通过整合总账模块,预算会计,应付账款,应收账款和工资系统来实现的。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱:kefu@zhangqiaokeyan.com

京公网安备:11010802029741号 ICP备案号:京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有
  • 客服微信

  • 服务号