Effect of Information Systems on Revenue Collection by Local Authorities in Homa Bay County, Kenya
Publication Date
2013Author
Odoyo, Collins O
Moses, Oginda
John, Mark O
Aila, Fredrick O
Ojera, Patrick B
Siringi, Elijah M
Metadata
Show full item recordAbstract/ Overview
This paper examined the effect of Information Systems on revenue collection of Local
Authorities in HomaBay, Kenya. Study objectives included establishing the relationship
between internal control systems, Information Systems and revenue collection in Kenyan
Local Authorities; determining the levels of quality service offered to the clients by Local
Authorities and investigating whether Information Systems relate to effectiveness and
efficiency of Revenue Collection. A structured cross-section survey was used to collect data
from 2,007 individuals, of which 165 were Local Authorities staff and 1,842 were traders in
Homa Bay Municipality. The study found that: there is a relationship between Information
Systems and both efficiency and effectiveness in revenue collection, there is a strong
positive relationship between Internal Control Systems and revenue collection as …