ENTERPRISE RESOURCE PLANNING SYSTEM IMPLEMENTATION AND FINANCIAL ACCOUNTABILITY IN PUBLIC TVET INSTITUTIONS IN THE NYANZA REGION, KENYA

Forfattere

  • Rebecca Kerubo Mouti Department of Accounting & Finance, School of Business, KCA University, Kenya
  • Peter Kariuki PhD, Department of Accounting & Finance, School of Business, KCA University, Kenya

DOI:

https://doi.org/10.46827/ejefr.v10i4.2239

Nøgleord:

end-user training, data capture accuracy, financial module integration, audit trail functionality, financial accountability

Resumé

This study examined the effect of Enterprise Resource Planning (ERP) system implementation on financial accountability in public Technical and Vocational Education and Training (TVET) institutions within Kenya's Nyanza region. The study aimed to determine the effect of end-user training, data capture accuracy, financial module integration, and audit trail functionality on financial accountability. Anchored on the Technology Acceptance Model, Institutional Theory, and Resource-Based View, the study adopted a descriptive and explanatory cross-sectional research design and targeted finance, procurement, and administrative officers from public TVET institutions across six counties: Kisii, Nyamira, Homa Bay, Migori, Siaya, and Kisumu. Primary data were collected using structured Likert-scale questionnaires administered to 73 respondents. Descriptive statistics summarized responses, while inferential analysis involving correlation and multiple regression established the relationships between ERP components and financial accountability. Results revealed strong and positive correlations between all ERP implementation components and financial accountability. ERP training demonstrated the strongest correlation (r = 0.565, p < 0.001), followed by audit trail functionality (r = 0.442, p < 0.001), data accuracy (r = 0.397, p < 0.001), and financial module integration (r = 0.350, p = 0.002). The regression model established that all four ERP components significantly predicted financial accountability, with ERP training (β = 0.522, p < 0.001) and data accuracy (β = 0.554, p < 0.001) exerting the most substantial effects. The model yielded an R value of 0.812 and R² = 0.659, indicating that ERP implementation collectively explained 65.9 percent of the variance in financial accountability, confirming that effective ERP deployment enhances transparency, accuracy, and integrity in financial management. The study concludes that successful ERP implementation strengthens accountability in public TVET institutions by promoting accuracy, integration, transparency, and user competence. It recommends continuous end-user training programs, robust data accuracy controls, seamless financial module integration, and comprehensive audit trail mechanisms. Additionally, institutional leadership commitment, adequate funding, and policy support are essential for sustained ERP effectiveness. The study contributes to the growing body of knowledge on technology-enabled accountability in public education and provides empirical evidence to guide policymakers, administrators, and system developers in designing ERP systems that foster responsible and transparent financial governance in Kenya's TVET sector.

 

JEL: M15, M41, H83, O33, I28

Forfatterbiografier

  • Rebecca Kerubo Mouti, Department of Accounting & Finance, School of Business, KCA University, Kenya

    CPA Rebecca Kerubo Mouti holds a Master of Science in Commerce (Finance and Economics) from KCA University and serves as the Head of the Finance Office at Nyamira National Polytechnic, Kenya. She is a finance professional with expertise in public financial management, financial accountability, and institutional performance. Her research interests include public finance, financial management systems, governance, and economic development. Through her professional practice and scholarly work, she seeks to promote transparency, efficiency, and sustainable growth within public institutions. She is committed to advancing evidence-based financial management practices through research, leadership, and continuous professional development.

  • Peter Kariuki, PhD, Department of Accounting & Finance, School of Business, KCA University, Kenya
    CPA Prof. Peter W. Kariuki is a distinguished scholar and academic leader with extensive experience in higher education, research, and university management. He has made significant contributions to teaching, postgraduate supervision, curriculum development, and institutional leadership. Over the years, he has served in various senior academic and administrative roles, championing excellence in business and accounting education. His scholarly work, professional expertise, and commitment to mentorship have played a key role in shaping graduates and advancing knowledge in finance, accounting, and management. He is widely recognized for his dedication to academic quality, research, and professional development.

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Publiceret

2026-06-14

Nummer

Årg. 10 Nr. 4 (2026)

Sektion

Articles