A framework for post-implementation evaluation of public sector financial information systems: a case of IFMIS in Kenya

Abstract

The use of Information Systems (IS) is indispensable for public service success in service delivery, oversight, policy formulation and accountability functions. Various studies have been conducted to investigate the implementation of these systems and only a few have explored post implementation evaluation. Literature review also shows that practitioners using financial information systems often lack knowledge on which issues to pay attention to when evaluating them. The study employs a two-phased approach similar to that employed by Gable et al (2003) consisting of the exploratory phase (framework development) to identify the silent dimensions and measures followed by a confirmatory phase (framework testing) for testing model validity. Survey method was used to obtain data from diverse respondents in 20 out of 50 Ministries/Departments which are currently using IFMIS. Data analysis using descriptive statistics and principal component analysis plus regression analysis for hypothesis testing supported 4 of the 6 proposed dimensions in the research framework namely; system quality, information quality, vendor/consultant quality and individual impact. Principal component analysis did not support workgroup impact and organizational impact. The analysis also found that the selected contingencies positively influences the value attached to public sector FIS with Technology (IT) related variables being the most critical. Regarding the perspectives of the evaluator, Mann-Whitney U test indicated no significant statistical differences between the views of Management staff and Operational Staff. Similarly, no significant statistical difference was noted between the view of business managers and those of ICT professionals. A framework based on Ifinedo (2006a) was validated. All the contingency variables were found to influence the value attached to financial information systems. Stakeholders intending to evaluate public sector financial information systems can therefore use this framework as a guide. We belief our study will enhance knowledge in the area of research by providing a base from which future researchers wishing to study information systems especially in developing counties can benefit.