CHALLENGES FACING GOVERNMENT ACCOUNTING INFORMATION SYSTEMS IN PUBLIC INSTITUTIONS IN TANZANIA:

Abstract

Accounting Information System is a tool which, when integrated into the field of Information and Technology systems (IT), helps in the management and control of issues related financial activities. In spite of the benefits of accounting information systems in institutions and businesses in general, still AIS has its issues and problems This study sought to examine the challenges facing government accounting information system in public tertiary institutions, a case study of the College of Business Education — Dar es Salaam Campus. Specific objectives of this study were: to find out the challenges facing government Accounting Information System in public tertiary institutions, to probe the sources of the challenges facing government Accounting Information System in public tertiary institutions and to explore the views of stakeholders on how the challenges faced by government Accounting Information System in public tertiary institutions can be addressed. This study was guided by systems theory and positive accounting theory. The study adopted descriptive research design and employed qualitative research approach in the collection of relevant information concerning the objectives of the study. The target population of this study included350employees of College of Business Education — Dar es Salaam campus. The proposed sample size for this study was 35 respondents from the College of Business Education — Dar es Salaam campus. The sample was selected using purposive sampling technique. Both primary and secondary data was used in the study. Primary data was collected through interviews. This study used secondary data that was obtained through documentary review. The qualitative data was analyzed using thematic analysis. Validity and Reliability of the Instrument were ensured in this study. This study findings found that constant risk of hackers, power failures, viruses and loss of information are challenges facing GAIS-MUSE in public tertiary institutions particularly CBE. This study findings unveiled that technology risks, security risk and lack of inadequate resources as well as inadequate involvement of crucial stakeholders are sources of the challenges facing GAIS. This study findings showed that political support and willingness, training provision, reform strategy and feasible implementation timeline as well as provision of required resources, and amendment of legal and regulatory frameworks as being the solution to the challenges faced by GAIS-MUSE at CBE. The study recommends that College of Business Education should improve the legal infrastructure such as privacy law, e-signature and other cybercrimes law in order to reduce the crime through e-transaction.