Accounting information systems and revenue collection at local governments, a case of Pallisa district local government.

Abstract

This study examined the impacts of accounting information systems (AIS) on revenue collection in PDLG. The study was guided by the following objectives; find out the effects of system automation on revenue collection, to establish the impact of system quality on revenue collection, to ascertain the effect of attitude towards use on revenue collection in PDLG. The study used a cross-sectional research design and a quantitative approach. The sample size was 80, using simple random sampling techniques. Data was collected with the aid of a closed ended questionnaire and the statistical package for social sciences (SPSS) was employed to analyze data from which frequency tables, descriptive statistics (mean and standard deviation), reliability and validity, correlation and regression results were obtained. The study findings revealed that there is a positive and significant effect of automation of revenue collection on revenue collection; system quality on revenue collection; and attitude towards use on revenue collection. The study recommends that to improve revenue collection in District Local Governments, automation of revenue collection, system quality and attitude towards use should be embraced. Finally, the study concludes that there is a strong predictive power that automation of revenue collection, system quality and attitude towards use contribute towards enhancing revenue collection in PDLG.