Progressive governments around the world aim at having efficient Public Finance Management in order to efficiently manage resources and maximize opportunity costs associated with Public Procurement. The Government of Zambia has introduced Integrated Financial Management Information Systems (IFMIS) to monitor how ministries, departments and other state agencies spend funds on a real-time basis in order to improve budget implementation. The objectives of IFMIS are to attain transparency, reduce financial leakages and accountability in the way Government resources are being spen t. Data were collected from seventy-five (75) respondents from the Ministry of Finance, Ministry of Works and Supply and the Anti-Corruption Commission. Data were analysed using Social Package and Social Sciences (SPSS) version 20 and Microsoft Excel. The study revealed that there is a significant negative relationship between IFMIS and transparency, reduced financial leakages and efficiency and speed. The study thus concluded that IFMIS has not enhanced transparency, reduced financial leakages, enhanced efficiency and speed. The study recommended that vendors and citizens should have access to the system to enhance transparency. Furthermore, the study recommended for code restructuring of the system to make it more proactive rather than reactive in order to improve budget adherence, reduce misappropriation and misapplication of funds. In conclusion, the study further recommended procurement processes be carried on the system only and eliminate the duplication of work on paper.
The Government of Zambia has introduced IFMIS to monitor how ministries, departments and other state agencies spend funds on a real-time basis in order to improve budget implementation. The objectives of IFMIS are to attain transparency, reduce financial leakages and accountability in the way Government resources are being spent. The Government of Zambia has introduced IFMIS to monitor how ministries, departments and other state agencies spend funds on a real-time basis in order to improve budget implementation. The objectives of IFMIS are to attain transparency, reduce financial leakages and accountability in the way Government resources are being spent [
The fragmented systems of handling government finances have always been too expensive for the taxpayers. The Government of Zambia through Ministry of Finance has introduced IFMIS in order to enhance transparency, reduce financial leakages and enhance accountability [
The study is significant because it will act as an advocacy to the Ministry of Finance and National Planning on the impact of IFMIS on the procurement processes in public procurement; this will enable the ministry to enhance the implementation of IFMIS and enable the system to meet the desired objectives by making the necessary improvements that will be recommended.
An IFMIS is a standardized monitoring and reporting system, which consolidates all the information needs of a government into one information database. It facilitates consistent recording and reporting of information, to enable a government to take macro decisions that affect the country [
According to [
The reviewed literature shows that IFMIS has been in implementation in Zambia for quite some time. The literature further shows that using e-procurement or systems that digitize procurement can enhance transparency, effectiveness and efficiency, speed and reduce financial leakages in public procurement. However, there has not been any study done to investigate the Impact of IFMIS on procurement processes in public sector in Zambia. It is this gap in literature that this study is trying to fill in.
The research reviewed a lot of theories and models done by other researchers in line with the research topic in order to have an in depth understanding and be able to develop a model that will provide a solution to the problem of research. The following theories were reviewed; Software Restructuring Model and Technology Acceptance Model.
Software restructuring model focuses on inventory analysis, document restructuring, reverse engineering, code reengineering, data restructuring and forward engineering [
IFMIS has a number of components and modules that aid in its operations. These modules include; procurement module, accounts payable module, accounts receivable module, tax module, cash management module, budget planning module and transactions module. Code restructuring can be done around the modules to enhance delivery outcomes of the system [
In this study, the model was used to enhance understanding of IFMIS reengineering and how code reengineering can be used to yield positive impact of IFMIS on public procurement processes.
The model is presented in
Furthermore, software restructuring model was used to conceptualize software code restructuring and potential outcome on the impact of IFMIS on public procurement processes. IFMIS system is designed to connect, accumulate, process, and provide information to all intended parties on a continuous basis.
The Technology Acceptance Model (TAM) suggests that there are a number of factors determine the decision about how to adopt and use a new technology [
User acceptance of a new technology is based on the influence of perceived usefulness and perceived ease of use of the system [
In this study, the model provides an insight on how personal factors could influence the impact of IFMIS on procurement processes in public sector. IFMIS use in public procurement in the public sector involves people literally at all stages. From the perceived link between personal factors and impact of IFMIS on procurement processes, government policy makers need to make rational decisions that enhance people participation and consequently yield the desired benefits of IFMIS that can enhance transparency, enhance efficiency and speed and reduce financial leakages [
The model that was used in this research was a prescriptive research model.
According to [
As can be seen below, the model has dependent variable (IFMIS) and independent variables (transparency, financial leakage, efficiency and speed). Correlation and multiple regression statistics was used to determine the relationship between independent and dependent variables and thus be able to make conclusions and recommendations inclined on the model below (
This journal aims to use this model to solve the problem identified as outlined on the problem statement and the introduction.
The research design that was used was descriptive survey. Descriptive research is done with a specific research question in mind. It gives a set view of the subject, population, market segment or problem. Descriptive research provides research questions, populations or methods of analysis before the research is started.
The target population for this research was the Ministry of Finance Headquarters, Works and supply and the Anti-Corruption Commission. The study included the staff that was in charge of IFMIS and the procurement and supplies
department at the Ministry of Finance, also the staff in procurement and supplies unit and finance unit at the Anti-Corruption Commission and Ministry of Works and supply.
Members of staff who work in other departments other than procurement and finance units at ACC, Ministry of works and supply did not participate in the study. Furthermore, members of staff who were not in the IFMIS department and Procurement department at the Ministry of Finance did not participate in the study.
The researcher adopted a sample size using purposive sampling method. Yamane’s formula [
n = N [ 1 + N ( e 2 ) ]
Eighty (80) respondents were adequate representation of the population to represent the staff from the Ministry of Finance and the Anti-Corruption Commission.
The researcher used questionnaires and interviews to collect primary data. Secondary data was collected from peer reviewed publications such as journals, and conference proceedings.
The Microsoft Excel and Statistical Package for Social Sciences (SPSS) version 20 was used to analyze the data. The specific statistical method that was used was descriptive statistics from SPSS version 20.