An Examination of the Effectiveness of the Implementation of Government Accounting Systems in Namibia: A Case of the Office of the Auditor General in Windhoek

Daniel Kamotho and Yolanta Simasiku
Additional contact information
Daniel Kamotho: Namibia University of Science and Technology, Nambia
Yolanta Simasiku: Namibia University of Science and Technology, Nambia

International Journal of Innovation and Economic Development, 2023, vol. 9, issue 1, 18-31

Abstract: This study examines the effectiveness of the Office of the Auditor General (OAG) in implementing government accounting systems in Namibia. The study was motivated by concerns over alleged corruption in Namibia’s government accounting systems. The research design used for this study was a descriptive cross-sectional survey, with the analysis unit consisting of OAG workers from several departments. A total of 227 OAG workers were randomly selected from a pool of 527 through stratified random selection. The study used SPSS to conduct tests, including Cronbach’s Alpha to determine internal consistency and descriptive statistics using the mean and standard deviation. The study’s findings indicate that capital resources, management support, and adequate training are crucial for the successful implementation of the Integrated Financial Management Information System (IFMIS). Furthermore, the study suggests that deploying IFMS can lead to transparency and efficiency, and that implementing advanced IT, financial controls, and expense management can improve IFMS deployment across government entities without sacrificing transparency or efficiency.

Keywords: Accounting Systems; Financial Leakage; Budgetary Controls; Public Procurement Overhaul; Transparency; Namibia (search for similar items in EconPapers)
JEL-codes: M00 (search for similar items in EconPapers)
Date: 2023
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://researchleap.com/wp-content/uploads/2023/0 ... mplementation_of.pdf (application/pdf)
https://researchleap.com/an-examination-of-the-eff ... -systems-in-namibia/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mgs:ijoied:v:9:y:2023:i:1:p:18-31

DOI: 10.18775/ijied.1849-7551-7020.2015.91.2002

Access Statistics for this article

More articles in International Journal of Innovation and Economic Development from Inovatus Services Ltd.
Bibliographic data for series maintained by Bojan Obrenovic ().