ANALYSIS OF PLANNING, BUDGETING AND ACCOUNTING FUNCTIONS OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEMS (IFMIS) AND PUBLIC FUNDS MANAGEMENT IN THE LOCAL GOVERNMENT - THE CASE OF NYAMASHEKE DISTRICT, RWANDA

Autor/innen

  • Aline Ingabire Lecturer, University of Rwanda, Rwanda
  • Cush Ngonzo Luwesi Director General, Post Graduate Studies Department, Ballsbridge University, Rwanda
  • Mohamed Diarra Abdoulaye President, Franco-Arab African Council for Large (CAFAG), Mali
  • Izerimana Modeste Rusizi District Engineer, Rwanda

DOI:

https://doi.org/10.46827/ejefr.v7i4.1595

Schlagwörter:

analysis, planning, budgeting, accounting, Integrated Financial Management Information Systems (IFMIS) functions, public funds management, local government entities, Nyamasheke District

Abstract

The study entitled “Analysis of planning, budgeting and accounting functions of Integrated Financial Management Information Systems (IFMIS) and public funds management in the local government. Case of Nyamasheke District, Rwanda (2015-2022)” was conducted to achieve three specific objectives such as: to analyze the significance of IFMIS planning function on public fund management in Nyamasheke District, to assess the significance of IFMIS budgeting function on public fund management in Nyamasheke District and to examine the significance of IFMIS accounting function on public fund management in Nyamasheke District. To achieve study objectives, the study used descriptive, quantitative, and correlative research designs. Primary data and secondary data also were used. Primary data were collected from 152 staff in Nyamasheke district who have relation to the IFMIs use and management from different entities from district to sector level. Data collection was done using a questionnaire and documentation. Data analysis was done with the support of SPSS version 20 to generate a linear regression model and bivariate correlation model as well as descriptive statistics. The study findings show that the model had an F ratio of 42.474 and the P value was 0.000<0.000, signifying that the F ratio was statistically significant, therefore the overall regression model for all the variables tested was statistically significant and can be used for prediction at 5% significant level. This further indicates that the predictor variables (Planning (P), Budgeting (B), and Accounting (A) used in this study as IFMIS functions are statistically significant to the public fund management in Nyamasheke District. Therefore, the formulated Null Hypothesis stating that there is no significant influence of IFMIS planning, budgeting, and accounting IFMIS functions on the public fund management in Nyamasheke District, failed to be accepted in favor of the alternative hypothesis or its opposite. The conclusion of the study relies on the acceptance or failure to accept study hypothesizes. Based on the H0 or Null Hypothesis “There is no significant influence of IFMIS planning, budgeting, and accounting IFMIS functions on the performance of public fund management in Nyamasheke District” the results show that the planning, budgeting, and accounting as IFMIS functions each contribute 68% to the implementation of public funds management in the local government, case of Nyamasheke District. Due to that, the conclusion relies on the rejection of the Null Hypothesis and considers the alternative hypothesis or its opposite.

 

JEL: M10; M40; M41

 

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Autor/innen-Biografien

  • Aline Ingabire, Lecturer, University of Rwanda, Rwanda

    Dr. Ingabire Aline has a PhD in Accounting from Université Privée Africaine Franco-Arabe (U.P.A.F.A.) located in Mali. She holds a Master’s degree in Business Administration the option of Accounting and Finance, and holds a Bachelor’s degree in Business studies with Education from University of Rwanda, former Kigali Institute of Education. She joined Kibogora Polytechnic since 2014 as Assistant Lecturer of Business studies in two faculties: Education and Business and Development Studies from which she taught different modules related to Accounting, Finance, Economics, Entrepreneurship and Teaching methods. She is currently a Lecturer at University of Rwanda, College of Business and Economics (CBE), Gikondo Campus. She is also currently ongoing student of CPA (Charted Public Accountants) of Rwanda, she is certified assistant trainer of ICPAR (Institute of Charted Public Accountants Rwanda). Her emphasis is Accounting and Finance sciences.

  • Cush Ngonzo Luwesi, Director General, Post Graduate Studies Department, Ballsbridge University, Rwanda

    Prof. Dr. Cush Ngonzo Luwesi has a PhD in Applied Science. Area of Specialization: Economics of Water and Climate Change Research Interests: Economic locational studies; Water Use Efficiency, Green Water Management, and Development Evaluation. Affiliation to professional bodies: UN Capital Development Fund (UNCDF) Roster, The Sustainable Sanitation Alliance (SuSanA), World Microcredit Summit Campaign, GEF Network for International Development Evaluators of Climate Change, International Development Evaluation Association (IDEAS), European valuation Society (EES), German Alumni Water Network (GAWN).

  • Mohamed Diarra Abdoulaye, President, Franco-Arab African Council for Large (CAFAG), Mali
    Prof. Diarra Abdoulay Mohamed, Professor in Sociology of Religions, Sociologist, Consultant, DEA Languages, Literatures and Foreign Societies.
  • Izerimana Modeste, Rusizi District Engineer, Rwanda

    Izerimana Modeste holds a Master's degree in Project Management from University of Rwanda, College of Business and Economics He worked for 12 years in Local Government (District) in Rwanda as the District Engineer. He contributed to the development of district’s master plan and different strategic plans of road construction and architecture. His interest areas are construction projects management through which he seeks to contribute significantly toward enhancing the construction development.

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Veröffentlicht

2023-11-08

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Bd. 7 Nr. 4 (2023)

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