Information Systems and Operational Performance in Government Agencies in Uganda:

A Case of Uganda Revenue Authority

ABSTRACT

The topic of study was Information Systems and Operational Performance on Government Agencies in Uganda, a case of Uganda Revenue Authority. The study assessed the effect of information systems software, systems infrastructure, user knowledge and skills on service delivery of URA. The study adopted a cross-sectional survey research design because of the nature of the variables that were at hand; the study also used qualitative and quantitative methodologies for data analysis. Study Population, the entity comprises of 239 employees from which a sample size of 181 respondents was drawn.  100 prominent tax payers were also engaged in the study. The findings indicates that the software in URA is user friendly and there are checked, it was further discovered that majority of employees at URA can use the software. Other findings include; the system software facilitates faster transactions at URA, URA services are available on line, the URA services can be accessed anytime. There is a positive relationship between systems software and service delivery in government agencies, user knowledge and skills, information systems software and information systems infrastructure predicts variations in service delivery, information system infrastructure is the least contributor to service delivery in government agencies, information system infrastructure has a positive and significant effect on service delivery.

The study recommends that URA should organize special seminars across the country to train tax payers on how to use information systems software like ASYCUDA world. The study further recommends that URA should purchase better internet services from service providers who can provide reliable internet to help improve on the systems infrastructure of the organization. URA should design softwares which are easy to use so that even the illiterate tax payers can be in position to pay taxes.

CHAPTER ONE

GENERAL INTRODUCTION

1.0 Introduction

The essence of this study is to examine the effect of Information systems and Operational Performance in government agencies in Uganda, a case of Uganda Revenue Authority and to ascertain whether it has helped in facilitating decision making or management and to determine the extent to which it has enabled planning, control and operational function of an organization (Agu, 2001). The information system stores documents and revision histories, communication records and operational data. The trick to exploiting this recording capability is organizing the data and using the system to process and present it as useful historical information. Manager can use such information to prepare cost estimates and forecasts and to analyze how manager actions affected the key company indicators (Markgraf, 2017).

This chapter presents the background of the study, the problem statement, purpose, objectives of the study, research questions, study scope, justification of the study, significance, hypotheses, conceptual framework, as well as operational definition of key terms and concepts.

1.1 Background of the study

Information and communication technology (ICT) covers vast areas of technologies such as mobile and wireless technology, telecommunications, software development, security. Intelligent systems etc. ICT has had a huge impact on industries, the community in general and our daily lives. ICT can be applied to many fields. One of the emerging applications in recent years is in logistics, Information and Communication Technology is fast becoming one of the main drivers of change, posing new strategic challenges (Yoga et al., 2019). The business environment today has been undergoing unprecedented change and many companies are seeking new ways to stand out from the competition by sustaining their competitive advantage. In today’s highly competitive global marketplace, the pressure on organization’s to find new ways of creating and delivering value to customers is growing stronger.

Tarhini, et al., (2019) conducted a study on the public sector management information systems, UK. Management information systems (MIS) are fundamental for public sector organizations seeking to support the work of managers. Yet they are often ignored in the rush to focus on ‘sexier’ applications. This study aims to redress the balance by providing a detailed analysis of public sector MIS. It firstly locates MIS within the broader management monitoring and control systems that they support. Understanding the broader systems and the relationship to public sector inputs, processes, outputs and outcomes is essential to understanding MIS. The paper details the different types of reports that MIS produce, and use this as the basis for an MIS model and a description of the decision-making benefits that computerized MIS can bring. Finally, the paper describes generic public sector MIS that address internal government transactions, public administration/regulation, and public service delivery. Real-world examples of all types are provided from the US, UK, Africa, and Asia. Nokuthula (2015) conducted a study on the role of management information systems in measuring organizational performance in the KwaZulu-Natal Department of Arts & Culture. Government departments collect process and use information for planning and reporting to comply with diverse legislation at operational and strategic level.

Information System (IS) is a mechanism that helps people collect, store, organize, and use information, Information System is a collection of people, procedures, a base of data and (sometimes) hardware and software that collects, processes, stores and communicates data for transaction processing at operational level and information to support Managerial decision making (Basheer et al., 2019). In March 2004, the Government of Kenya launched an ambitious three year (2003-2007) E-government Strategy (GoK, 2004). The strategy was designed to achieve a set of goals and objectives, namely, to efficiently deliver government information and services to the citizens; to promote productivity among public servants; to encourage participation of citizens in government; and to empower all Kenyans in line with development priorities outlined in the 2003 – 2007 Economic Recovery Strategy for Wealth and Employment Creation Toots, M (2016) asserts that the use of information systems by the government has been adopted by countries in East Africa like Kenya in key sectors like education, Health, revenue collection and management of water resources to improve on the efficiency of the government key agencies (Cirera, Lage, & Sabetti, 2016).

Abu Al-Rejal, et al., (2019), conducted a study on the impact of management information system (MIS) on the Performance of Business Organization in Nigeria. The role of Management information system (MIS) in business environment has evolved over time to become an integral part of its business operations in Nigeria. The use of information systems (ISs) has increased in the last 10 years not only by firms, but also by individuals and even governments.

The adoption of Information systems in Uganda can be traced from the introduction of the first computer ever in Uganda in 1967 in Ministry of Finance and in 1968, the second mainframe arrived at Makerere University, however, it was not until June 2006 that the Government of Uganda created a Ministry of ICT to enhance the adoption of information systems in the government agencies in Uganda (Ramadani, 2017). The adoption and usage of Information and Communication Technology (ICT) is changing business processes, and the way people live and work. Innovations as a result of ICT are continuing to emerge. ICT is emerging as an important means for information sharing and exchange as well as a tool for development, including for LGs. However, this potential is yet to be fully harnessed. In fact this is as a result of the lack of adequate ICT affordable infrastructure and related service delivery as well as capacity deficit that many LGs continue to experience. It is also because of current development policy environment and experience divides which hinders the effective mainstreaming of ICT in development (ICTD) interventions (Huda, 2019).

Most scholars are in agreement that public operational performance of government agencies is critical to ensuring the national welfare and stimulation of economic development. This is because often governments undertake a number of activities to provide citizens with services and at the same time guarantee that these services are provided in accordance with the rule of law (Dalenogare et al., 2018).

According to the Uganda poverty status report 2007/2008, the ICT literacy rate for Uganda stood at 15%.The urban areas had a higher ICT literacy status than in rural areas with 98% and 2% respectively. The multidimensional prevalence of poverty implies that the non-computer literate become hard-to-reach since ICT is not wide spread in Uganda; they get isolated from accessing good employment opportunities and also rapid information and communication advances and become marginalized in powerful modernizing processes (Diaz Andrade, & Doolin, 2019).

Globally operational performance of government parastatals in public institutions has been a neglected area. In Australia, the Australian Government Audit office report (2007) estimated about 30% of the audited contract management process, had irregularities and indicates that the deliverables specified in the statement of works had not been received, either in whole or in part. In Uganda Baseline Survey Report on Public Procurement Systems in Uganda (PPDAA, January 2010), there were significant variances between the actual and indicative time frames in contract completion. In addition, Sabiiti notes that the Government at times pays for no work done or very shoddy work and sometimes, contracts are not delivered on time which has affected the ability of the Government to deliver quality services to the general public (as cited in Rwothungeyo, 2013).Meanwhile the Public Procurement and Disposal of Public Assets Authority (PPDA) Audit reports of UNBS, (2009 and 2013) indicate high riskswith 27% and 19% in 2009 and 2013 respectively accruing from operational performance mismanagement.

However, the use of ICT according is pervasive, it enables the delivery of information and services, and allows work to pass smoothly and effectively between the providers of those services. These providers especially target certain sectors for example in education the focus can be on effective means of delivering scholastic materials to various schools and institutions, determining an appropriate means of identifying staff that requires staff development. It also allows people to work in different ways such as from home or on the move and ultimately provides the ‘glue’ between departments and partners (Fan, Urs,, & Hamlin, 2019). Computer literacy has a role to play in ensuring that information technology (IT) is presented in a user-friendly manner that does reach grassroots level. The right to IT is a key to ensuring equal opportunities, social transformation and increasing demand for accountability from service providers. Without access to ICT, individuals and groups will be marginalized and will not be able to demand services which are their right.

We see the basic metric for service delivery as a cost per transaction a simplified way of demonstrating the improvements and efficiencies possible via the proper use of ICT. Service delivery to citizens’ falls into three areas self-service, phone or counter-assisted service and direct service (e.g. home visits). Self-service has the lowest ‘cost per transaction’ and direct service the highest. Therefore the ideal is to make as many transactions as possible self- communication services.

Uganda as a there has been poor operational performance in many sectors across the government parastatals for instance Temangalo land issue, mismanagement of national social security fund and during CHOGM in 2007 in Uganda. According to the Public Accounts Committee (PAC) report on the Commonwealth Heads of Government Meeting (CHOGM 2007) Kampala, the committee estimated that CHOGM expenditure almost doubled from the authorized and appropriate budget of two hundred seventy billions shillings (270,000,000,000/=) to over five hundred billions (500,000,000,000/=). According to PAC report (2010), some roads which were designed by the consultants were never worked on yet the designers had already been paid. Despite the fact there is constant improvement in ICT systems and the huge amount of money invested in ICT by the government, organizations are still incurring heavy losses in terms of high costs in operations like inflated contracts over the budget, failure to finish work in time, leading to losses of tax payers’ money, this is very disturbing to all the stakeholders as to why such mishaps continue to happen.

1.1.1 Information systems in URA

According to URA, (2015) URA has made great strides in improving service delivery through the adoption of information systems, this has been through introduction of electronic methods like electronic declaration of customs transactions, electronic registration, online payment, in addition to that in 2010, to offer personalised services to taxpayers, the organization created taxpayer-centric Portal to enable the provision of services without hindrance and electronic service delivery, anytime, anywhere with quick & high quality electronic services and greater degree of transparency to taxpayers.

Secondly with the adoption of information systems, most of the borders like malaba, provide 24/7 services and other place like Entebbe airport. This has reduced in service turnaround time with little interaction with the Department and reduction in taxpayer’s visit to URA through the adoption of information systems techniques. Different electronic payment methods have been adopted like Mobile money, Airtel money, Ezee pay and Pay Way.

1.2 Problem statement

The operational performance of the URA has been below the expected. The URA whose mandate is to collect taxes tried to adopted Information systems in 2003 in the domestic taxes department to increase revenue collection, improve quality of administration, reduce costs of compliance and provide services to the tax payers all the time from anywhere (Kangave et al., 2016).

Despite the adoption of information systems by URA in 2010, it is still faced with numerous challenges like poor customers’ service, deficit in revenue collection and low productivity of the internal staff which has led to poor operational performance of the organization. Gaalya (2017) further reports that poor revenue collection has led to the failure by Uganda Revenue Authority in meeting the revenue collection target as shown by the increased deficits. In 2016/17, URA collected Shs12.7 trillion about 14% of Gross Domestic Product against a target of Shs13.1 trillion, more to that, URA also made revenue loss of Shs404billion in the financial year 2015/2016and a deficit of 2.6 trillion in financial year 2017/2018. In addition to the above, the ASYCUDA world has been reported to be complicated by the users therefore with the rising deficits in revenue collections departments at URA, the organization may fail to hit its revenue target in the coming financial years leading to a total organizational failure as whole. These challenges faced by URA therefore warranted examining the effect of information systems on operational performance of government agencies in Uganda with specific reference to Uganda Revenue Authority.  This is being mitigated by introduction of Systems software, Application software and operating software that responds to time, Quality of work and Accessibility of services.

System designers

1.3 Study objectives

1.3.1 General objective of the study

The study sought to examine the effect of Information systems on Operational Performance in government agencies in Uganda, a case of URA headquarters

1.3.2 Specific objectives of the study

1. To assess the effect of Information systems software on service in government agencies.
2. To determine the effect of systems infrastructure on Operational Performance in government agencies.

• To examine the effect of user knowledge and skills on operational performance in government agencies.

1.4 Hypotheses

H_1:  Information systems software significantly affects Operational performance in government agencies.

H_2: There is a significant positive effect of system infrastructure on Operational Performances in government agencies.

H_3: User knowledge and skills does not have an effect on operational performance in government agencies.

1.5 Scope of the study

15.1 Content scope

The content scope of the study concentrated on Information Systems and operational performance of government agencies. It further expounded on the effect of Systems Software, Systems infrastructure and user knowledge and skills. The operational performance is the dependent variable measured by response time, quality of services and accessibility.

1.5.2 The geographical scope

The study was carried out from Uganda Revenue Authority (URA) which is under the Ministry of finance, Planning and Economic Development. Uganda Revenue Authority is located at plot 95 Kampala road, Nakawa Industrial Area, Kampala, Uganda. URA 4 miles), by road, east of the City centre, off the Kampala-Jinja Highway.

1.5.3 Time scope

The period of data considered from Uganda Revenue Authority was from 2010 to 2020. This was the period Uganda Revenue Authority adopted Information systems like ASYCUDA world to enhance better service delivery in revenue collection (Sanya, 2015, 2nd November).

 1.6 Significance of the study

The study would be of great significance to the policy makers, key stake holders, both in URA and other government agencies like government Parastatals and public service.

The study would help the management of URA understand the problems of poor information systems in the organization and how best improvements can be made to achieve better service delivery.

The study would help policy makers understand the causes of poor service delivery in their different organizations and how to overcome them using application and operating software.

The study would provide relevant information to the key stake holders in different government agencies on the different ways of using information systems to achieve better service delivery.

The study would highlight the relevance of user knowledge and skills on information systems to the achievement of better service delivery for the citizens in the country.

The study may provide information to the future academicians on the influence of systems software like application and operating software and their relevance on the achievement of better service delivery effectiveness.

1.7 Justification of the study

The study was carried out because of the following reasons; In spite of the benefits of Information systems like improved communication, increased transparency, and access to information for citizens, digital diffusion of information is often achieved at high cost by government agencies (Kaplan, 2012). Ugandan government also adopted Information systems practices with the view of enhancing service delivery effectiveness in its key departments.

However, the government agencies in Uganda have experienced numerous challenges of poor service delivery.

The study service delivery dimension will be measured by; Time, Efficiency, Quality of service and Meeting expectation of consumers. This therefore, prompted the researcher to investigate into the information systems and service delivery effectiveness of government agencies.

1.8 Operational definition of key terms

Information systems: This refers to the use of electronic systems like the computers and mobile phones to transfer information from one person to another to facilitate business transaction.

Systems software: This refers to the computer programs which are used to enable the organization manage its activities like Microsoft, excel, power point and Tally. There are both application and operating software.

Systems infrastructure: This refers to the different hard ware and software systems required for a computer program to run and to enable the organization or an individual to be able to accomplish their need in computer, such include; monitors, hard disks, modems, laptops, desktops, floppy disks, flash and memory card.

User knowledge and skills: Refers to the technical expertise required for an individual to use computer applications.

1.9 Conceptual framework

Information systems have become the centre of all developments in any economy. It has thus become inevitable to embrace computer use in any work. The government of Uganda designed a strategy aiming at changing the operational design and culture of the public sector to better improve on service delivery of its agencies.

Valacich & Schneider (2015) indicates that Information Systems is an organized combination of people, hard ware, software, communication network, and data resources, policies and procedures to form the activities that store, retrieve, transform data resources into information. It is an interrelation of systems software, systems infrastructure, and user knowledge  working together to collect, process, store, and disseminate information to support decision making, coordination, control, analysis, and visualization in an organization.  According to (Cole, 2016) the use of information systems in an organization has been linked to improvement in employee productivity, easier communication, timely response to customer orders, wider coverage and general customer satisfaction. Parasuraman, (2017) further notes that improvement in productivity of employees in an organization as a result of the use of information systems helps in enhancing better service delivery of the organization.

Figure 1.1: Conceptual framework

Independent variable                                                            Dependent variable

Information systems                                                             Operational Performance

Moderating Variable

Source: Adopted from Valacich & Schneider (2015) and Cole, 2016) as modified by the researcher

According to the figure illustration above, Information systems was the independent variable influencing organizational service delivery. Information system was looked at in aspects of systems software, the infrastructure used, and user knowledge and skills which mainly related to the level of service delivery that the

Kaplan (2012) in the industrial age, enterprises used to evaluate their operational performance on financial scores only. However, in the modern era with adoption of Information systems, service delivery now is measured in terms of growth, customer satisfaction and financial service delivery.  Kaplan, (2012) further states that managers and constituents of non-profits are increasingly concerned about measuring and managing organizational service delivery. Financial measures alone, or even supplemented with a collection of ad hoc nonfinancial measures, are not sufficient to motivate and evaluate mission accomplishments.

                                                          CHAPTER TWO

LITERATURE REVIEW

2.0 Introduction

The study established the information systems and Operational performance effectiveness of government agencies in Uganda. This chapter presents the review of theoretical and related literature to the study. It involves theoretical review, actual literature review, and a summary of literature review.  The actual literature was reviewed objective by objective, and the sources of literature reviewed include; secondary sources especially text books, journals, newspapers, research dissertations, government reports and publications, and primary source, especially pilot study that was carried out.

2.1 Theoretical background

According to Diffusion of Innovation Theory by (Rogers in 1962), diffusion is governed by four elements including the innovation itself, communication channels, time and social systems. The four elements explain the process of change as determined by employees and the whole organization.

Diffusion assumes that the propensity to adopt an innovation is primarily a function of the availability of information. It also assumes that in the dissemination of information particularly at the local scale, personal contacts are of much greater significance than the mass media (Deligiannaki & Ali, 2011).

Diffusion of innovations theory is often simplified to concentrate solely on a product or innovation. Little attention has been paid on the complex cultural, economic, technology and other factors that determine organizational Performance (Green et al., 2009). This theory therefore describes the adoption of information systems at URA as a product of availability of information to the management of the organization.

Diffusion has pro-innovation bias implies that it’s beneficial for an innovation to be diffused and adopted however sometimes the innovation changes and what is good now may not be good later.

This relates to the socio-economic benefits of an innovation not being equally distributed through a given population and the consequent widening of the socio-economic gap due to the adoption of the innovation. As for the case of URA its adoption of technology is not favoring others with are illiterate and cannot use it.

However despite the criticism the theory is relevant in specifically explaining the current technological revolution in information technology for which URA has to adopt in order not to be left out or completely have a weakened operational performance that may make the organization fail to achieve its targets.

Technology adoption has key benefits like improving the operation efficiency of the organization and reducing the costs of performance.

2.2 Conceptual review

Information Systems (IS) is the study of complementary networks of hardware and software that people and organizations use to collect, filter, and process, create and distribute data. According to Jessup and Valacich (2008), Information Systems encompasses a variety of disciplines such as: the analysis and design of systems, computer networking, information security, database management, and decision support systems.

Takieddine & Sun, (2015) indicates that computer software, or simply software, is a collection of data or computer instructions that tell the computer how to work, in contrast to the physical hardware from which the system is built, that actually performs the work. Computer software includes; computer programs, libraries and related non-executable data, such as online documentation or digital media. Computer hardware and software require each other and neither can be realistically used on its own.

An information system Infrastructure is the foundation or framework that supports a system or organization. Gilmour et al., (2015) indicates that in computing, information technology infrastructure is composed of physical and virtual resources that support the flow, storage, processing and analysis of data. Infrastructure may be centralized within a data centre, or it may be decentralized and spread across several data centres that are either controlled by the organization or by a third party, such as a collocation facility or cloud provider.

According to Kroenke & Boyle (2015) the data centre hardware infrastructure usually involves servers, storage subsystems, networking devices, like switches, routers and physical cabling; and dedicated network appliances, such as network firewalls.

Systems Infrastructure includes; software, hardware, firmware, networks and websites that is used by an organization to facilitate communication (Ajuwon, 2015). In this study, systems infrastructure is taken to mean all the necessary systems facilities like the computers, internet, software, hardware, websites and networks (intra and extra connection) that are used by an organization to facilitate better service delivery.

User knowledge and skills is defined as the ability of an individual to have the required knowledge to operate the computer systems (Brabham & Guth, 2017). In this study, user knowledge and skills mean the ability of the organizational employees and the clients to interact using computers, internet and all other online services. This will specifically be measured in terms of computer literacy, user competence and education level.

According to Kaplan (2012), service delivery is a way an organization measures its achievement in line to its strategy and objectives. In this study, service delivery means the ability of an organization to achieve its targets. Service delivery is a dependent variable and it has been interpreted to represent financial service delivery, customer satisfaction and growth.

Operational performance of the organization is measured in different dynamics mainly through the ability of the organization to achieve its strategic goals and visions. Kaplan (2015) further states that the balanced scorecard is set to align business activities to the vision and strategy of the business, improve internal and external communications, and monitor business service delivery against strategic goals.

According to Carvanna, (2003) Customer satisfaction is defined as a result of comparison between what one customer expects about services provided by a service provider and what customer receives as actual services by a service provider.

On the same note Kaplan, (2015) indicates that information systems adoption in organizations especially in Japanese automobile industries have brought in numerous benefits which has greatly improved on the service delivery of the automotive sector in Japan.

2.3 Actual Review

This section discusses the study objectives in line to the writings of other scholars;

2.3.1 The effect of information systems software on Operational performance

Information systems software covers vast areas of technologies such as mobile and wireless technology, telecommunications, software development, security, intelligent systems etc. Information system has a huge impact on industries, the community in general and our daily lives. Information systems software can be applied to many fields. One of the emerging applications in recent years is in most of the organizations to enhance better service delivery, Information systems software is fast becoming one of the main drivers of change, posing new strategic challenges (Lee & Kim, 2016). The business environment today has been undergoing unprecedented change and many companies are seeking new ways to stand out from the competition by sustaining their competitive advantage. In today’s highly competitive global marketplace, the pressure on organization is to find new ways of creating and delivering value to customers in growing stronger n such most of the information technologies may not be in position to deliver to the aspirations of the organization. It is also imperative to discover why organization continue to have poor performance despite their adoption of information Technological capabilities (Rajapathirana, & Hui, 2018).

Technology can be thought of as the application of scientific knowledge for practical purposes. From the invention of the wheel to the harnessing of electricity for artificial lighting, technology is a part of our lives in so many ways that we tend to take it for granted (Laudon& Laudon, 2016), How can there be improvement in the technological development and the general performance of the organization is not improved.

Pearlson, Saunders, and Galletta, (2016) emphasizes that the need for Information systems development cannot be understood unless one also understands the use of software in the organization and unless the software can be applied to the organization to enhance its better Operational performance. The integration of Information Technology and business processes has irrevocably changed the way in which modern organizations operate. The majority of medium to-large organizations invest significant amounts of time, money and effort on Information systems (IS); which combine hardware, software and networking capacity to enhance the efficiency and effectiveness of their business processes (Grant & Meadows, 2016). In some circumstances the IS/IT that supports a business process becomes so integral that it can be very difficult to differentiate between them. The way in which organizational accounting processes have become embedded and reliant upon Accounting Information Systems (AIS) is an apt example of this phenomenon.

Information systems software works hand in hand with the hardware to enable the organization be in position to achieve its goals and objectives. Computers, keyboards, disk drives, iPads, and flash drives are all examples of information systems hardware (Pinedo, 2016). Software is not tangible, it cannot be touched. When programmers create software programs, what they are really doing is simply typing the list of the organization’s instructions that tell the hardware what to do. There are several categories of software, with the two main categories being operating-system software, which makes the hardware usable, and application software, which does something useful. Examples of operating systems include Microsoft Windows on a personal computer and Google’s Android on a mobile phone. Examples of application software are Microsoft, Excel and Angry Birds (Chen et al., 2016).

According to Huang et al., (2013), Governments around the world are under the pressure from citizens and business to be more open and transparent in managing public funds, deliver quality public services as per needs of citizens. Therefore, in the last quarter of 2017, the world wide expenditure on software development was 480 billion dollars (Hughes et al., 2017).This expenditure was in information systems software to enable better service delivery and improve on general public sector service delivery.

Clearly, Internet and intranet technology has practical integrative applications for organizations. In addition to the practical use of IT as an integrative mechanism, the management of technology also has increased. Andrade &Doolin (2016) makes a strong argument that companies use IT to structure organizations. In addition, he argues that he and many others consider the management of IT as the biggest challenge. The research from this thesis addresses both of these two issues, namely; the use of IT for integration and the implications associated with the management of Information Technology itself.

According to Rana et al., (2017) Information systems initiatives in India was first started in 1990 with a minimal financial investment into National Informatics Centre to enable computerization of operations and automation of the pension fund. This was to eliminate the several challenges with the mismanagement and poor record keeping of the files of the pensioners.

Krecie (2016) reports that the government of Philippines invested around 8-10% of its GDP on Information systems to enable integrating the operations of government agencies and also on improving transparency in public sector. These financial investments in Information systems by different public sector organizations across the globe, is a manifestation of the long-term benefits of the service in enhancing better organizational service delivery.

Aisara and Pather (2011), in line with world trends, the government of South Africa has over the last decade, recognized the importance of Information and Communications Technology (ICT) and more recently Information systems in improving the standards of service quality and increasing the overall efficiencies of government. Asa result, the government has provided systems software to different public institution amounting to over R14 billion during2015/2016 financial year.

Abdullahi (2014), reports that the government of Nigeria in an effort to eliminate inefficiencies in service delivery and improve general service delivery, invested 32 billion dollars in 2015 to improve on the network systems and elimination of inefficiencies in the Information systems service delivery.

Karim, 2015 reports that Nigeria has some of the worst public sector delivery systems in the world characterized by corruption and delays in delivery of public services.

2.3.2 The Information Systems infrastructure on Operational performance.

Wachira (2015) the use of computer systems in the organization improves service delivery in a number of ways. Firstly, the computers improve the level of coordination between different departments in a public sector.  This has enabled the government across the globe to improve on public service delivery effectiveness and general better organizational service delivery of the government agencies.

Wachira (2015) further contends that Information systems infrastructure also improves on speed and reliability of organizational transfer and processing of information among members in the organization. This helps the different departments in the organization to send and receive information in a short time which leads to improved service delivery and better competitive strength of the organization. There is a delay of government services in reaching the people that need it. In Ethiopia, some of the departments that people delay in accessing services include the pension (Lavers & Hickey, 2016).

The use of internet services as an effective Information systems infrastructure in Nigeria has been adopted by the government to eliminate unnecessary government costs incurred as a result of paper work and enhance service delivery of public sector agencies in the country (Ukachi, 2015).

Rotich (2015) also believes that the adoption of computers in the organization is to provide better and an effective communication between different departments in the organization and also between the organization and the outside world. The government’s effort to use computers in the monitoring of public agencies is to ensure that business between the government and the citizens is effective and fast.

Wilson et al., (2015) states that the use of websites is to enable long-term relationship between the organization and the customers. He further asserts that websites are where customers keep checking on the major changes in the organizational products. The public sector websites provide information to the customers about the products the organization has.

Government across Sub-Saharan Africa have acquired advanced software in key government agencies like Taxation and water management systems; this is to enable government manage public utilities better.

Paul and Pascale (2013) the government of Ghana was able to realize an increase in revenue collection due to the use of advanced software and internet services. Using this system, the public could pay for their taxes online. With the use of systems infrastructural facilities, Ghana was able to realize an increase in revenue collection by 22% in 2017. This was estimated at GH¢13.2 billion against the target of GH¢12.8 billion.

Ronald and Nazarius (2011) Uganda Revenue Authority has been experiencing a failure to meet its targets which has been a challenge to the organizational top management despite the adoption of ASYCUDA world software. Ghmire, (2014) indicates that taxation software enhances efficiency in revenue collection and reduces costs.

2.3.3 User knowledge and skills on Operational performance

Knowledge has become one of the most highly valued commodities in the modern economy. Further, knowledge is considered the principal tool of competitiveness and innovation in the composition of commodity chain to the broader processes of regional and national economic development (Ajuwon, 2015). The new paradigm is that, within the organization, knowledge must be shared in order for it to grow thus sharing knowledge among its management and staff grows stronger and becomes more competitive (Tarhini et al., 2015).

Some of the most significant changes are the growing importance of knowledge as a catalyst of economic growth within the global economy, the revolution of information and communication technology (ICT), the integration of the global labour market and worldwide socio-political transformations (Lwoga et al., 2016).

Lwoga et al., (2016) further notes that access to and production of knowledge are essential prerequisite for participation in the global economy; this is witnessed by the fact that information and communication technologies have significantly increased the speed of production, use and distribution of knowledge, thus making a country’s economic and social wellbeing dependant on how quickly it can adjust its capacity to share and generate knowledge.

Komba et al., (2016) transformations brought to different firms as a result of Information systems offer many potential opportunities for both developed and developing nations. However, on the negative side, they also pose serious threats, and especially for developing nations. There is ample evidence that processes of globalization and the ascent of Manuel Castell’s ‘Information Society’ have given rise to new problems, such as the growing knowledge gap and digital divide between the information rich and the information poor among and within nations.

According to Meeker, (2015) the concept of Knowledge Management (KM) has attracted the attention of researchers over the last decade since it is considered an important tool to achieve innovation and sustainable competitive advantage. Takieddine & Sun (2015) noted that in highly unstable economies the only sure source of lasting competitive advantage is knowledge.  Bayero, (2015) notes that firms that adopt knowledge management practices perform better than competing firms that do not. On the same line of thought, Ukachi, (2015) further asserts that knowledge management practices have been implemented in different industries both service and manufacturing to enhance better operational performance and increased output.

According to Ludeman& Erlanson, (2013) the late 1980’s saw a growing shift towards computer integration which emphasized the use of computers in most of the government’s daily work like the preparation of reports, accountability and monitoring of government projects which changed from manual to automated.

The 1990’s saw a heightened focus on increasing the use of computer technology in Education, Health and Defence departments of most governments across the globe. Busagala (2013) notes that there is growing attention and pressure to implement technology in education, one of the most significant features of the technological or digital era of much relevance to education is the Internet.

2. 4 Summary of related literature

The literature reviewed indicated that systems software has different roles on the effectiveness of Information systems on Operational performance of a government agency. Some of the roles include ensuring that there is transparency in management of public funds. The use of Information systems also enables the government to have better ways of record keeping, achieve improved standards of service quality and increase the overall efficiencies of government.

The study indicated that Information systems infrastructure had an influence on Operational performance of government agencies like the use of computer systems in the organization improves operational performance. Internet services as an effective systems infrastructure enables URA to eliminate unnecessary costs incurred as a result of paper work and enhance operational performance. The adoption of computers in the organization is to provide better and an effective communication between different departments in the organization and also between the organization and the outside world.

The literature indicated that user knowledge and skills have an influence on organizational performance since knowledge is believed to be the principal tool of competitiveness which enhances innovation in the organization.

The literature does not indicate how Information system influences financial service delivery in an organization since it’s difficult to measure operational performance. Most organizations have different ways of measuring operational performance because of their different goals, for example, profit making organization may assume that profitability is the key determinant of operational performance while government organization which are not profit making may use another parameter in determining operational performance. In addition, organizations with long term ambition prefer to use customer growth as a measure of operational performance.

Though a number of studies were carried out on operational performance in relation to government agencies, those addressing operational performance are still limited. Even those existing, were done in a different geographical setting other than Uganda Revenue Authority, at different time and using different methods.

In addition to that the service delivery of Uganda Revenue Authority since the financial years 2015/2016 and 2016/2017 there is an accumulated total deficit of 862 billion Ugandan shilling from 2015 to 2017 despite implementing information systems for the last five years. This study therefore was carried out to address the knowledge gap existing as far as Information systems and operational performance is concerned in Uganda Revenue Authority.

CHAPTER THREE

METHODOLOGY

3.0 Introduction

The study aimed at investigating the effect of Information systems on operational performance effectiveness of URA. This chapter presents the research methods that were used to carry out the study. It covered the research design, area of study, target population, sample design, sample size, research instrument, measurement of variables, data collection procedure, data analysis and ethical considerations of the study.

3.1 Research Design

The study used a cross-sectional research design. This design was used because the researcher was able to collect data from across all corners of the population of interest in the study. This design was adopted because it was cheap in terms of time and cost as observed by (Mugenda, 2003, Sekaran, 2004). Both quantitative and qualitative research approaches for data collection and analysis was used in this study.  According to Mugenda (2003), the two approaches supplement each other, and they help to reduce bias in each approach.  Amin (2005) argues that triangulation enables the researcher to have a deeper analysis using the inductive and deductive approaches through qualitative and quantitative perspectives, which enable the researcher to analyze data from all angles, and give a more concrete and realistic description of the findings. Qualitative approach helps in interpreting peoples’ opinions, perceptions, and attitudes to give a deeper understanding into the problem under investigation.

3.2 Area of study

The study was carried out from Uganda Revenue Authority (URA) which is under the Ministry of finance. Uganda Revenue Authority is located at plot 95 Kampala road, Nakawa Industrial Area, Kampala, Uganda. URA 4 miles), by road, east of the city center, off the Kampala-Jinja.

3.3 Study Population

The study population was generated from URA and comprised of 239 employees, 1 Commissioner General,12 Management staff, 40 Division Heads, 5 Regional Heads, and 181 staff members at URA whose duties influenced the effect of Information systems on Operational performance of government agencies.

3.4 Sampling procedures

3.4.1 Determination of the sample size

Using Krejcie and Morgan’s (1970) table for sample size determination approach, a sample size of 181 was determined from the total population of 239 employees and 100 prominent tax payers.

Table 3.1: Showing Population and Sample size of respondents 

Source: URA Employee List, (2021)

3.4.2 Sampling techniques

This study used both probability and non-probability sampling techniques. In probability sampling, simple random sampling was used, while purposive sampling was used for nonprobability sampling.

3.4.1 Simple random sampling

In this sampling technique every element/member in the population had equal chances of being selected to participate in the study. This technique was used because it avoids bias, and is easy to use. Neuman (2006). It was used to select staff members and tax payers.

3.4.2 Purposive sampling

Purposive sampling strategy was used in this study because it enabled the researcher to use cases in the population that have the required information, as argued by (Mugenda 2003; Neuman 2006).  In purposive sampling the researcher approached those respondents that were more knowledgeable about the problem under investigation thus enabling her not to waste time and resources on respondents with less/no information on the problem. It was used to select Executive Director, Managers, Division Heads and Regional Heads.

3.5 Data Sources

Source of data was from both primary and secondary sources.

3.5.1 Primary Data

Primary data was obtained from well-designed questionnaires structured to obtain relevant data and to gain opinions and practices on information systems and the operational performance of government agencies in Uganda.

3.5.2 Secondary Data

Secondary data is data which has been collected by individuals or agencies for purposes other than those of a particular research study. It is data developed for some purpose other than for helping to solve the research problem at hand (Bell, 1997).Secondary data shall be obtained from Procurement and Disposal Unit (PDU) reports, published articles, journals and PPDA publications relating to information systems and the operational performance of government agencies in Uganda.

3.6 Data collection methods

The section presents data collection methods which include; questionnaire survey, interview and documentary review.

3.6.1Questionnaire Survey

Questionnaire Survey method was used to obtain the opinion of the respondents regarding the topic under study. According to (Onen & onen, 2013) questionnaires are important in research because the respondents are given time to think and they don’t feel intimidated. Questionnaire gives the respondents ample time to respond to the questions when ready and they can be kept for future references. This method was deployed to capture information from Staff Members,

Regional Heads, Division Heads and tax payers.

3.6.2 Interview

Interviews are an effective qualitative method for getting people to talk about their feelings, opinions and experiences. They are also an opportunity for us to gain insight into how people interpret Information systems on the service delivery of government agencies. The views of the respondents were a personal reflection of their personal experience relating to the study topic. Open ended questions allowed ease of expression and capture of vast information from study participants.  This method was deployed to capture information from the Executive Director and managers. Appendix III presents the interview guide.

3.6.3 Documentary review

The researcher analyzed the documents and publications related to the study topic. Documents that were reviewed include; URA reports, Journals, research publications, magazines, text books and Newspapers.

3.7 Data quality control of instruments

The data collection tools were pre-tested on a smaller number of respondents from each category of the population to ensure that the questions were accurate.

 3.7.1 Validity

Validity is defined as the extent to which results can be accurately interpreted and generalized to other populations (Oso & Onen, 2008). While Borg & Gall, 1989 as cited in Onyinkwa, (2013) validity is defined as the degree to which results obtained by the research instrument correctly represented to the phenomenon understudy. Mugenda & Mugenda, (1999) defines it as the accuracy and meaningfulness of inferences which are based on the research results.  The formula for Content Validity Index was;

CVI =

Where CVI = content validity

n= number of items indicated relevant.

N = total no. of items in the instrument.

In this study, validity was achieved by establishing content validity. The researcher achieved content validity by using the experts to assess the validity of the research instrument. The experts especially research supervisors and consultants from UMU were given data collection tools to assess whether the items in the instruments were valid in relation to research topic, objectives, and questions. From the instruments, they declared some items valid and others invalid. Those declared invalid were dropped, others adjusted, while the valid ones were maintained.  Then content validity index (CVI) was computed by dividing the number of items declared valid by total number of items/questions in the data collection instrument.

Table 3.2 Shows the content validity index (CVI) of the research instruments

Source: primary data

Therefore, CVI =0.763(76.3%).

From table 3.2, CVI was 0.82 (82%), and this was very good.  According to Waner (2005), as cited in Barifaijo, Basheka and Oonyu (2010), if the CVI is greater than 0.7, then the instrument is said to have a high content validity. The researcher analysed the data collected and where need arose, the instruments were re-adjusted and re-designed to improve reliability and validity. To improve face validity a pilot study was carried out at URA.

3.7.2 Reliability

According to Mugenda and Mugenda, (2003) reliability is the measure of the extent to which research instruments are able to provide the same results upon being tested repeatedly.

Crobach’s coefficient alpha (a) as recommended by Amin, (2005, P.302) was used to test the reliability of the research instrument. The instrument is deemed reliable if reliability of 0.7 and above is obtained and therefore, it was adopted for use in the data collection.

Formula for reliability is

Where  = alpha reliability co efficiency.

K=Number of items included in the questionnaire

∈ 𝑆𝐷²𝐼 = sum of variance of individual items

𝑆𝐷²𝑡 = variance of all items in the instrument.

To ensure credibility and trust worthiness of qualitative data the researcher ensured that only the officials who were employees of URA were interviewed.

The coefficient ranges between a=0.00 for no reliability, a =1.00 for perfect reliability. The closer alpha gets to 1.0 the better. If the study findings result to Cronbanch’s Alpha of 0.7 and above, this signified that the research instrument was good enough for the study. According to Amin (2005), all the measurements in the instrument that show adequate levels of internal consistency of Cronbach’s alpha of 0.77 and above are accepted as reliable.

Table 3.3: Shows Reliability of research instruments

Source: primary data (2021)

Overall reliability= 4.621/6 =0.77 (77%)

The table 3.3 shows reliability of instruments on different variable, with an average Alpha of 0.77(77%), and this was good enough for the study according to Mugenda &Mugenda (1999) and Amin, (2003).

3.8 Measurement of variables

A five-point Likert ordinal scales ranging from; strongly agree which was assigned 5, 4 agree, Not Sure assigned 3, Disagree allocated 2 and strongly disagree allotted 1 to obtain responses on the variables. The Likert ordinal scale has been used by numerous scholars who have conducted similar studies such as Bowling, (1997).

The structured questions were measured using the following variables;

• Information systems software
• Information systems infrastructure
• User knowledge and skills

3.9 Data management and processing

Data processing was done by entering the data into a statistics package for social sciences (SPSS) version 24.0 in line with the research questions. Data analysis was done by also using this statistics package for social sciences (SPSS) to formulate frequency tables where the percentages, frequency, mean, variance and standard deviation were obtained.

3.10 Data analysis

The study used both quantitative and qualitative data analysis methods

3.10.1 Quantitative Data Analysis

The quantitative analysis process included; editing, classification, coding and presentation. Data was summarized in frequency tables; percentage and it was analyzed with the use of statistical package for social scientist (SPSS). Quantitative data was collected through structured questionnaires and it was entered into a computer, tabulated and analyzed.

Spearman’s correlation coefficient and regression analysis is recommended by Amin (2005, P.378) was used during data analysis in order to test the strength, degree and direction of the effect of Information systems on service delivery of government agencies. The formula was used for this study because it was compatible with SPSS program in addition to being appreciated in analyzing data under which it was arranged.

3.10.2 Qualitative Analysis

Qualitative data was analyzed using content analysis. It involved gathering and analyzing data based on the content, where by the raw data collected from the field was read through to enable the researcher to get familiar with the data. At this process, the study used noted cards to organize the available data to accelerate further analysis. Data was then evaluated and analyzed to determine its accuracy, credibility, usefulness and consistency which aided acceptance of the study.

3.11 Ethical considerations

The researcher obtained an introductory letter from Uganda Marty’s University to seek permission and enable easy access of information by the researcher from URA. After the permission was granted from

URA, the researcher went ahead and administered questionnaires and interviewed selected respondents. However, the consent of the respondents was sought before being given questionnaire and the respondents were informed that the study was strictly for academics.

The researcher ensured that before giving questionnaires to the respondents their consent was sought and when they accepted to participate in the study, they were given questionnaires.

Confidentiality of the respondents’ information was assured and the researcher also informed them that the study was strictly for academic purposes and therefore, they should not fear giving information.

Only respondents who were selected were given questionnaires and only those meant to be interviewed were actually interviewed.

3.11 Limitations

The study may have the following limitations:

The researcher may face the challenge of getting respondents consent since most of the respondents may fear COVID-19 pandemic

The respondents may fear to answer questionnaire thinking that they might be spying on them.

The researcher anticipates lack of adequate resources for some of the research activities. In addition, the information required in the study is likely to be hard to be extracted from the respondents as it may be viewed as confidential.

3.12 Conclusion

The study was carried out Uganda revenue authority head offices in Nakawa, Kampala Uganda. The sample size of 181 was determined from the total population of 239 employees and 100 prominent tax payers. The structured questions were measured using the following variables; Information systems software, Information systems infrastructure and User knowledge and skills

CHAPTER FOUR

DATA PRESENTATION, ANALYSIS AND INTERPRETATION OF FINDINGS

4.0 Introduction

The study was set to examine the information systems and Operational performance effectiveness of government agencies in Uganda. This chapter presents, analyses and interprets findings according to the study objectives. It contains the response rate, demographic information of respondents, findings according to objectives of the study and research hypotheses. Results on objectives and hypotheses are presented using descriptive and inferential statistics.

4.1 Response Rate

One hundred and sixty-eight (168) questionnaires were distributed to respondents and thirteen (13) interviewees were targeted. Out of the 168 questionnaires, one hundred fifty-five (155) were returned fully completed, giving a response rate of 92%. While there was 100% response rate in the interviews. The details are shown in the table 4.2.

Table 1: Response Rate

Source: Primary Data 2020

The findings from the table above indicate that the percentage of the returned questionnaires was 92%. This finding therefore according to Amin, (2005) indicate that the response rate was good and therefore the study could be conducted since the response rate was above 70%, while the response rate for interview respondents was 100%.

4.2 Demographic Information of Respondents

The researcher sought out to collect demographic information about the respondents. This information was about gender, age, department of employee, education level, duration one worked and the time the tax payers have been paying taxes for their specific business.

4.2.1 Gender of respondents

The researcher requested the respondents to indicate their gender, and this was intended to find out whether the sample size was a fair representation of the population. The response was presented in Table 4.2

Table 4.2: Gender of respondents

Source: Primary Data 2020

Table 4.4 above indicates that the majority of respondents in the study were males constituting 95(61.3%), females on the other hand, were constituted 60 (38.7%) of the respondents. The implication of this finding was that no matter the disparity in percentage of males and females who attended the study, at least views of both males and females were captured which was too vital in making a critical analysis in the service delivery of an organization. This made the study findings representative and therefore, enabled generalizations.

4.2.2 Findings on the age category of respondents

Age of the respondents was stratified into three strata, that is: 20-30years, 31-40, 41 and above years. This was aimed at ensuring that all age groups are represented in the sample, and to find out how age influence variables under investigation and the results were presented in Table 4.3 below;

Table 4.3: Findings on the age category of respondents

Source: primary data 2020

Table: shows the age of respondents (both employees and Tax payers) in years

Table 4.5 shows that majority of respondents (47%) were aged between 31-40 years, followed by those aged between 20-30 years, at 34%, and those 41 and above years were (19%). The findings reveal that all age groups in the population were fairly represented, thus the sample was a fair representation of the population.

4.2.3 Educational level of Respondents

Findings from the table below shows the education level of respondents

Figure 4.1: Educational level of respondents

Source: Primary Data 2020

Figure 4.1 shows that majority of the respondents (45.2%) were graduates, 35.5% were master’s degree holders, 5.2 were diploma holders, 4.5 were certificate holders, 7.1 were O’level certificate holders and the remaining 2.6% were post graduate degree holders.  From the above fin dings, it was observed that all respondents were literate, and able to read and write implying that they were able to understand and give their view and opinions on variables under this study.

4.3.4 Duration of employment

Respondents were asked to reveal their job category, and this was intended to find out whether the sample was a fair representation of the population.  Findings were as in figure 4.2

Figure 4.2: Duration of employment

The results in the study further indicates that majority 32% of the respondents had worked at URA for 3-5years this indicates that majority of the respondents had relevant information regarding the topic understudy. The 31% of the respondents had worked with URA for more than 6 years, 20% of the respondents had worked for 1-2 years and only 17% had worked for less than one year. These results all further show that information got from the field could be relied upon because the respondents were mature and well informed on the variables understudy.

4.3 Empirical Findings

This section analyses and presents information based on objectives of the study.

Empirical findings as per objectives of the study were presented in tables 4.7, 4.8, 4.9. Respondents were presented with items and requested to either agree or disagree basing on a five Likert scale of; Strongly Agree (SA), Agree(A), Neutral (N), Disagree(D), Strongly Disagree (SD).

SA+A= Agree, SD+D= Disagree, N=Undecided/neutral.  The study grouped SA and A to mean agreed, SD and D to mean disagree, and N to mean respondents who were undecided.  Percentages, mean and standard deviation were used to interpret empirical results.  The mean above 3 implied that majority agreed, and that below 3 means disagreed while 3 imply undecided/neutral.  Also Pearson correlation was used in establishing the relationship between the independent variables and dependent variables, and regressions (model summary) were run to establish the variance (contribution) of the IV on the DV.

4.3.1 Information systems software and service delivery in government agencies.

The first objective of the study was to assess the effect of Information systems software on service delivery of URA. Eight items were administered to respondents and their responses are summarized in the table 4.4.

The results are presented in the table below in line with the responses from the questionnaires administered to the employees of URA.

Table 4.4: Descriptive Statistics on Information systems software and service delivery

Source: Primary Data 2020

Key: SD = Strongly disagree, D = Disagree, NS = Not sure, A = Agree, SA = Strongly agree, m = mean, Sdv = Standard deviation

The response on the Item “Software of the organization is user frinedly” included; majority 45.5% agreed, 35.8% strongly agreed, 3.3% strongly disagreed, 1.6% disagreed and only 13.8% were not sure. This result was also further supported by the mean value 4.09 showing that majority of the respondents agreed that the Software of the organization is usable. This finding therefore, shows that probably the respondents hold the view that URA has a good software that can be used to manage taxation activities.

This finding was also supported by the response from the interview by one of the managers, who stated,

“The soft wares of URA are always checked every three months by the service providers and every day the IT department checks on the systems to ensure that the system is in order”.

In line to the above response another manager also stated,

“In case of any challenge with the software the service providers and the IT department of URA are able to fix so as to ensure business continuity”.

Regarding whether ‘All employees can easily use the software, the results indicates that 8.1% of the respondents strongly disagreed, 13.8% disagreed and only 16.3% were not sure while 24.4% agreed and only 37.4% strongly agreed. These findings therefore indicate that majority of the respondents agreed that all employees in URA can easily use the software. This is also further represented by the mean value of 3.69 indicating that this finding shows that indeed employees of URA know how to use computers.  In fact, one of the managers who stated,

“All our employees know how to use computers only sometimes for new staff who have to be trained on our systems like ASYCUDA world and help tools to enable them be in position to provide the clients with necessary help they need”.

The results further show that in line to the statement, “The system of the organization has all that is needed to carry out the required activities”. The results show that; majority 36.6% of the respondents strongly agreed, 29.3% of the respondents agreed, 4.9% strongly disagreed, and 10.6% disagreed. These results further show that the employees believe that the systems of URA have all that the Tax payers use. This is further supported by the mean value 3.82 indicating that majority of the respondents agreed that the systems of the organization have all that is needed. This was also further supported by one of the respondents during the interview who stated,

“The systems software like the Help tool facilitates clients basing on their different needs and at the time they need especially during weekend and the peak time like from 8:00 am to 2:00pm, it can also facilitate clients and agents of URA who are in the other East African countries because of the East African integration”. The findings from the above response further shows that the software of URA has all that is needed by the clients and employees of the organization.

On whether ‘The systems software allows fast transactions’ the results show that; majority 31.7% of the respondents strongly agreed, 43.9% of the respondents agreed, 4.1% strongly disagreed, 10.6% disagreed. The findings in the study further shows that majority of the respondents assert that software is as fast as indicated by the mean value of 3.89. These results further indicate that some respondents rejected. It is therefore evident that the soft wares of URA are not so fast as expected.  The results in the study was also supported by one of managers who stated,

“The software we use at URA are provided by some of the best software developers therefore, they are fast because they work hand in hand with the internet, of which our service providers like MTN has good internet which facilitates the service delivery of the software”.

In relation to whether ‘It is easy to get the information one needs from URA website’ the results in the study further indicates that majority 47.2% of the respondents assert that all employees can use the website. This finding is also further supported by the mean value 4.02 which indicates that majority of the employees agreed that employees of URA can use website. The results in the study was further supported by one of the managers who stated,

“All our employees are trained on how to use the website this is because we do not recruit employees who do not know how to use computers”.

The results in the study further indicate that majority 42.3% of the respondents strongly agreed that the website of URA has all the information needed. This result also indicates that the website of URA has most of the information needed by the tax payers and therefore the employees of URA find it easy to interact with the tax payers of URA. The results in the study further shows that 2.4% of the respondents strongly disagreed.

According to the findings in the study majority 28.5% of the respondents strongly disagreed that customers can easily use the website while 30.1% of the respondents disagreed while 8.1% of the respondents strongly agreed. This finding is also in line with the mean value 3.10 which indicates that though some of the respondents agreed, majority of the respondents disagreed. This therefore shows that many customers find it hard to use the website of the organization.  This finding was also supported by one of the managers during the interview, who stated,

“The number of customers who visit the URA website keeps on fluctuating however, many customers visit the website during the festive season and around 9:00 to 2:00 pm per day and on average URA has around 1500 users registered”.

The manager further said,

“Interaction between customers and URA online services depends on parameter like availability of work and the internet speed, however, URA online systems like Help tools help customers to have an active interaction with the employees.”

While another manager stated,

“URA website is the most visited website in Uganda and more to that URA website is busy because the East African integration means that URA has agents in all the East African countries where all most of these clients use online services.”

This means that URA website is visited many times because the organization receives daily payments from clients.

On finding out whether ‘Computers are used to manage the data of the organization’, the findings in the study revealed that majority 69.9% of the respondents strongly agreed that computers are used to manage the data of the organization while only 6.5% of the respondents strongly disagreed. This finding is also supported with high mean value of 4.63 which indicates that majority of the respondents strongly agreed. These results also further show that URA uses computers to manage the data of the organizations.  Apart from that, one of the managers said,

“The systems depend on what a client is doing, for example, when a client is paying taxes, uses a different interface from that of filing for returns.”

4.3.2 Information systems infrastructure and service delivery in government agencies

The results are presented in the table below in line with the responses from the questionnaires administered to the employees of URA.

Table 4.5: Descriptive Statistics on Systems infrastructure and the Service delivery

Source: Primary Data 2020

The study findings indicates that majority 50.4% of the respondents stated that “I can easily pay my taxes online” while only 7.3% of the respondents disagreed this is also supported by a High mean value of 4.23. Therefore, these findings show that the taxes the tax payers are supposed to pay to URA is calculated using computers. This finding is similar to a response from one of the managers during the interviews who stated that;

“In URA all the work is done electronically in the taxation department this was adopted because when we use soft wares to calculate taxes, we reduce time this has improved on our services to the customers”.

The results in the study indicates that majority 59.3% of the respondents stated that “URA has a website which gives customers information regarding taxation policies” while 35.0% of the respondents agreed, none of the respondents disagreed, this result is also supported by a mean value of 4.54, showing most of the respondents held the same view. Therefore, according to the findings URA has a website which gives customers information regarding taxation policies. This finding was further highlighted by one of the respondents who stated that;

“The webbased software like ASYCUDA world helps to give customers and agents both with in Uganda and outside the country information regarding URA’s taxes”.

The findings in the study indicate that majority 51.2% of the respondents strongly agreed that “I can keep track of URA services on my phone”. This finding therefore indicates that most of the URA taxes are paid online 26.0% of the respondents agreed and only 8.1% disagreed and the remaining 1.6% strongly disagreed this is also supported by a mean value of 4.17 indicating that most of the respondents. This result was also in line with the findings of one of the respondents who stated that;

“Customers do not need to come to URA because everything is available online and we receive collection on a daily basis therefore we have to be online daily and a customer cannot pay without visiting URA web portal”.

The findings in the study indicates that majority 48.8% of the respondents assert that clients can easily access information about URA using the internet 30.9% of the respondents agreed and only 13.0% of the respondents disagreed. This finding is also supported by the mean value of 4.15. Therefore, according to the results it is evident that clients can easily access URA information in the internet. This result is also in line with the findings of one of the respondents who stated that

“Customers can visit the web portal and search the service catalogue, Service catalogue can show you what you need to do, frequently asked questions, how to make payments and we put it in pictorial form this place has all the information regarding the services URA offers online”.

This was also further highlighted by one of the managers who stated that; “URA has 5 internet service providers taking care of the internet like MTN, AIRTELL, UTL”

Findings from the study shows that majority 41.5% of the respondents held the view that ASYCUDA world has helped URA in providing timely services to customers, 36.6% of the respondents agreed and only 1.6% of the respondents disagreed. This finding is supported by the mean value of 4.16. This finding was also supported by one of the respondents during the interview who stated that;

“With the help of ASYCUDA world software the customers is able to use URA services at any time and from anywhere this has significantly helped customers to save costs and time and improve on their convenience, for example customers can pay taxes using their android phones”.

The results in the study further show that 58.5% of the respondent state that all departments in URA use computers to communicate to one another. This finding also indicates that URA uses computers to communicate this are also supported by the mean value of 4.48. This finding was also supported by the results from documentary review which showed that URA has corporate strategy which ensures that the ratio for employee to computer is one to one. This was also supported by one of the managers during the interview who stated that;

“All of us communicate through email and every employee has an email address”.

The results in the study further show that majority 54.5% of the respondents strongly agreed, 33.3% agreed and only 1.6% strongly disagreed that all the employees in URA use email for communication. This finding therefore indicates that, the employees of URA use email as a form of communication. These results further show that majority of the respondents hold the same view.

The results in the study indicates that 39.0% of the respondents strongly agreed, 37(30.1%) of the respondents agreed that clients can easily interact with URA using email. This results further shows that URA uses email systems to interact with clients this is also supported by a mean value of 3.82 indicating that majority of the respondents agreed while only 10 (8.1%) strongly disagreed and 9.8% of the respondents disagreed.

4.4.3 User knowledge and skills and the service delivery in government agencies

The table 4.6 below indicates Employees response on the influence of user knowledge and skills on service delivery of URA

 Table 4.6: Descriptive statistics on user knowledge and skills and the service delivery

Source: Primary Data 2020

According to the table 4.19 above, majority of the respondents 47.2% strongly agreed that “Before a new program is introduced employees are trained on how to use it”, 36.6%  of the respondents agreed while only 3.3%  of the respondents disagreed this results therefore shows that before a new program is introduced employees are trained. This finding is supported by one of the managers during the interview who asserted that;

“URA gives employees continuous training on new computer programs to enable them adjust to the changing computer systems.

This finding therefore shows that URA employees are given continuous computer training to enhance their service delivery.

The results in the study shows that majority 41.5% agreed stated that “all employees in taxation department can interpret website information”, 26.0% of the respondents strongly agreed indicating that “all the employees of URA know how to interpret the website information”. This result is also further supported by the mean value of 3.86. In the interview one of the managers agrees with this statement as he states that;

“All the employees understand the information on the website because there is quarterly training on website information given to employees on top of that knowledge of computer is given much priority when recruiting new staff”.

These results therefore show that all the employees in URA can interpret website information.

The study shows that majority 38.2% of the respondents strongly agreed that “Employees are conversant with the systems”, 26.0% of the respondents agreed while 12 (9.8%) of the respondents disagreed and 6.5% of the respondents strongly agreed. This finding therefore indicates that employees are conversant with the systems at URA.  

According to the table above the mean value 3.13 shows that most of the respondents were not sure if the customers can easily use computers, this is further supported by 22.8% of the respondent disagreed and 24.4% of the respondents strongly disagreed. The finding further show that some customers do not know how to use computers and therefore they may not be able to access URA services online. This result is further high lightened by one of the managers during the interview that;

“To those who cannot read and write but creative can access URA online services while those who cannot read and write and not creative cannot access for example a baby of one year can operate his parent’s smart phone with games”.

In line with the statement “Most URA customers are conversant with the internet”29.3% of the respondents disagreed, 22.8% of the respondents strongly disagreed these findings therefore indicate that most URA customers are not conversant with the internet this is also represented by a low mean value of 3.02 which shows that majority of the respondents disagreed with the findings.  This is in line with one of the manager’s response during the interview that;

“Most of the down town customers are not conversant with our online services sometimes also its because of the gadgets the customers use like the modem, wireless free internet and smart phones which may be because of poor service providers affecting customers”.

The findings in the study indicates that majority 33.3% of the respondents disagreed that URA meets all its customers online, 24.4% strongly disagreed while 21.1% of the respondents agreed. This result therefore shows that URA doesn’t meet all its customers online. This finding is also in line with the response from the interviews which was spoken by one of the managers who stated that;

“It’s hard for URA to meet all its customers online because there are many customers and the system cannot serve all customers at once for example at peak time like from 9:00 am to 2:00pm and during festive seasons like charismas we have over 15000 customers online”.

This result was further supported by the results from the documentary review which indicated that URA meets more than 10,000 tax payers daily across the East African region.

The results in the study further shows that the mean value 2.95 indicates that most of the respondents disagreed to the statement “Information on the website can easily be interpreted by the customers” as presented by 26.0% of the respondents disagreeing, 4.9% strongly disagreed, while 21.1% agreed and 22.8% strongly agreed this finding therefore shows that sometimes some of the customers are illiterate and sometimes some of the customers lack information because of the network challenge. This was further highlighted by one of the managers who stated that;

“Network is a big challenge and doesn’t affect URA customers only but also employees”.

This result indicates that customers lack information because of lack of knowledge on the website therefore URA should train more customers how to access its website.

In response to the statement “All URA services is well provided on the website” majority 31.7% of the respondents strongly agreed, 24.4% agreed and only 10.6%   disagreed, 9.8% strongly disagreed. This result further indicates that most of the URA services are well provided on the website. This finding is also in line with response during the interview with one of the managers;

“ASYCUDA World web-based software needs training because it is complicated but when your trained your trained it becomes easier to access”.

4.4.4.1 Service delivery of URA

The table 4.7 below presents employee’s response on service delivery of URA.

Table 4.7: Descriptive statistics on the Service delivery of URA

Source: Primary Data 2020              

The results in the study indicate that majority 30.1% of the respondents strongly disagreed that Information systems in URA has led to timely completions of most activities 26.0% of the respondents disagreed and only 13.0% of the respondents strongly agreed. This result is also supported by a mean value of 3.24 which indicates that most of the respondents disagreed this finding therefore shows that URA doesn’t meet its target annually. This finding is also in line with one of the responses from the interviews were the manager stated that;

“URA sometimes does not meet its target annually because the target is most cases set so high by the government”.

While another manager stated that;

“We do not hit the target but we improve each financial year”.

This means that URA does not hit the target every year but sometimes does

The results in the study further show that majority 53.7% of the respondents ‘strongly agreed that Since the adoption of the use of information systems by URA most there has been timely interactions with customers  . This result is also supported by a mean value of 4.21 indicating that majority of the respondents agreed. This was also in line with one of the manager’s response who stated that;

“The adoption of computers has increased staff productivity and increased revenue collection”.

This result means that computers have increased revenue, ease of business, increased compliance of staff.

The findings in the study indicates that majority 50.4% of the respondents strongly agreed that The use of internet has improved the rate of service provision to the customers, 26.0% of the respondents agreed while 6.5% of the respondents disagreed and 2.4% of the respondents strongly disagreed this is also supported by the mean value 4.15 showing that majority of the respondents agreed. This was also in line with one of the managers who stated that;

“Internet use has eased work, eliminated human interference, eliminated corruption; turnaround time has been eliminated and 24/7 availability of system”.

While another manager stated that;

“The use on internet has provided timely records with penalties for delays”.

This means that Internet has made 99% of URA services both internally and externally to be online. The use of internet has also made collection more efficient because clients do not have to travel to access services.

The results in the study indicates that majority 47.2% of the respondents strongly disagreed that customers are satisfied with URA online services while 21.1% of the respondents disagreed. This finding shows that 4.1% of the respondents strongly agreed and 2.4% of the respondents agreed these results further shows that customers are not satisfied with URA services this is further supported by the mean value 3.80. This was also in line with one of the managers’ responses who stated that; “Corporate companies are satisfied, middle class satisfied, down town clients unsatisfied and biased”. 

On contrary, one of the managers’ reported that;

“The impression for customers is good because we use time frame to respond to them”.

The manager further stated that;

“They are satisfied because they do not need visiting URA offices since the internet is quick and fast”.

This means that relatively customers are satisfied but they request for improvement.

In response to the statement “On line transaction has improved the level professionalism in service provision” The results in table 4.26 above indicates that majority 47.2% of the respondents agreed, 21.2% strongly agreed, 4.1% disagreed and remaining 2.4%. These results further indicate that majority of the respondents hold the view that online transaction has improved the level professionalism in service provision.

The findings in table 4.26 above indicates that in line with the statement “There is an increase in the number of people paying taxes to URA” 51.3% of the respondents agreed, 32.2% strongly agreed, and 9.8% disagreed while only 2.4% strongly disagreed. These results therefore show that accordingly, there is an increase in the number of people paying taxes to URA.

In line with the statement “Customers can easily access URA services”, “51.2% agreed, 22.8% strongly agreed and the remaining 3.3% disagreed. These results therefore indicate that URA online services are reliable; these results were also in line with the mean value of 3.93.

The findings in the study further indicates that in line with the statement “Using the internet has reduced overall transactional costs for the period of last three years” 41.5% agreed, 30.1% strongly agreed, 13.8% disagreed. This result therefore shows that URA online services are affordable.

4.4 Correlation between information systems and service delivery

A correlation analysis was run and interpreted to examine whether a relationship existed between information systems and service delivery in URA. The results were presented below;

4.4.1 Correlation between systems software and the service delivery

A correlation analysis was run to determine whether a relationship existed between information systems software and service delivery in URA. The results were presented in table 4.8.

Table 4.8: Correlation between systems software and the service delivery

Source: Primary Data 2020

The correlation analysis form table 4.8 above indicates that Pearson correlation is 0.597^**, P-Value is 0.000 at the 0.01 level (2-tailed) significance level. This shows that there is a positive relationship between systems software and service delivery in government agencies. This implies that when systems software are improved, there will be enhanced service delivery in URA.

4.4.2 Correlation between systems infrastructure and service delivery

A correlation analysis was run to examine the relationship between systems infrastructure on service delivery of URA as presented on table 4.9 below;

Table 4.9: Correlation analysis of systems infrastructure on the service delivery

Source: Primary Data 2020

Findings from the table above indicate that Pearson correlation is 0.679^**, P-Value is 0.000 at the 0.01 level (2-tailed) significance. This shows that there is a positive relationship between information systems infrastructure and service delivery in government agencies. This implies that when information systems infrastructure is improved, there will be enhanced service delivery in URA.

4.4.3 Correlation between user knowledge and skills and the service delivery

The table 4.10 below presents employee’s response on the relationship between user knowledge and skill on the service delivery of URA.

Table 10: Correlation between user knowledge and skills on service delivery

Source: Primary Data 2020

Findings from the study indicate that Pearson correlation is 0.717^*, P-Value is 0.000 at the 0.01 level (2-tailed) significance. This shows that there is a weak positive relationship between User knowledge and skills and service delivery in government agencies. This implies that when User knowledge and skills is improved, there will be enhanced service delivery in URA.

4.5 Regression analysis of information systems software on the service delivery

A regression analysis was run to establish the variance (contribution) of Information systems on service delivery of URA and the results are presented below;

4.5.1 Regression analysis on the effect of information systems software on the service delivery

A regression analysis was run to establish the variance (contribution) of information systems software on service delivery of URA and the results are presented in the table 4.11 below.

Source: Primary data 2020

Findings from table 4.11 using predictor information systems software show an Adjusted R Square of 0.353. This means that 35.3% variations in service delivery are caused by information systems software while the remaining 64.7 is due to the other factors.

4.5.2 Regression analysis on the effect of information systems infrastructure on service delivery

A regression analysis was run to establish the variance (contribution) of information systems infrastructure on service delivery of URA and the results are presented in the table 4.12 below.

Source: Primary data 2020

Findings from table 4.11 using predictor information systems infrastructure show an Adjusted R Square of 0.458. This means that 45.8% variations in service delivery are caused by information systems infrastructure while the remaining 54.2 is due to the other factors.

4.5.3 Regression analysis on the effect of User knowledge on service delivery

A regression analysis was run to establish the variance (contribution) of User knowledge on service delivery of URA and the results are presented in the table 4.13 below.

Table 4.13: Effect of User knowledge and skills on service delivery

Source: Primary data 2020

The results in the study further using predictor user knowledge indicates that the Adjusted R Square value is 0.511 indicating that 51.1% variations in service delivery is caused by user knowledge while the remaining 48.9 is due to the factors

Table 4.14: Multiple regression analysis on the effect of information systems on service delivery

Source: Primary Data 2020

According to the table above Adjusted R square is 0.651. The findings indicate that the independent variables user knowledge and skills, information systems software and information systems infrastructure predicts 65.1% variations in service delivery while the remaining 34.9 is due to other factors.

Table 4.15: Coefficient of regression on information systems on service delivery

Coefficients of regression using beta value were used to determine the degree and extent of the effect of information system dimension on the service delivery.

Finding from table 4.15 above reveal that user knowledge is the greatest contributor to service delivery in government agencies with beta value of 0.388, probability value = 000. This means that user knowledge has a positive and significant effect on service delivery. This implies that management in government agencies should improve emphasis on user knowledge if service delivery is to be improved. This therefore accepts hypothesis (H₁) that states that “User knowledge and skills does not have an effect on service delivery in government agencies”.

Finding from table 4.15 above reveal that information systems software is the second contributor to service delivery in government agencies with beta value of 0.356, probability value = 000. This means that information systems software has a positive and significant effect on service delivery. This implies that management in government agencies should improve emphasis on information systems software if service delivery is to be improved. This therefore accepts hypothesis (H₂) that states that “Information systems software significantly affects service delivery in government agencies”.

Finding from table 4.15 above reveal that information system infrastructure is the least contributor to service delivery in government agencies with beta value of 0.245, probability value = 000. This means that information system infrastructure has a positive and significant effect on service delivery. This implies that management in government agencies should improve emphasis on information system infrastructure if service delivery is to be improved. This therefore accepts hypothesis (H₂) that states that “There is a significant positive effect of system infrastructure on service delivery in government agencies”.

CHAPTER FIVE

SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATION

5.1 Introduction

This chapter comprises of summary of the study findings, discussion of findings, conclusions and recommendations.

5.2 Summary of the findings

The section presents the summary of findings according to the study objective.

5.2.1 Information systems software and operational performance of government agencies.

According to the results in the study the findings indicates that the independent variables user knowledge and skills, information systems software and information systems infrastructure affect service delivery by 10.7%. These results further show that though these independent variables affect service delivery there are also other factors. This factors further shows that URA needs to put emphasis on upgrading its information systems.

According to the results P-Value =.000 which is less than 0.05 shows that there is a positive and significant relationship between information systems software and service delivery at URA. This finding therefore shows that the existence of information systems software has an influence on the service delivery of URA as an organization.

According to the results from the interview the managers stated that URA uses software’s like help tools and ASYCUDA world to connect to customers so as to ensure timely and efficient response to customer needs. In addition to above the use of systems software’s enable URA to serve large numbers of customers in a short time. This finding therefore shows that the existence of Information systems software has an influence on the service delivery of URA.

5.2.2 Systems infrastructure and operational performance of government agencies.

The results further indicate that there was a positive relationship between Information systems infrastructure and organizational service delivery. This indicates that there are many other factors that affect the service delivery of URA other than Information systems infrastructure only. On the same note, the ANOVA the P-value =0.000 which is less than 0.05 indicates that there is a strong relationship between Information systems infrastructure and service delivery of the organization.

There results from the study further indicate that URA gives all its employees computers and laptops to ensure that they are able to carry on their work. This is to enable the organization enhance   productivity. Findings further shows that URA faces a challenge of poor internet service which does not provide reliable internet service this affects the productivity of employees at URA.

5.2.3 User knowledge and skills and operational performance of government agencies.

The results also revealed that there was a positive and significant relationship between user knowledge and skills and service delivery of URA. This implies that service delivery is affected by user knowledge and skills hence poor fit. This finding therefore indicates that there are many other factors that affect service delivery other than user knowledge and skills.

According to the findings of the study, most of the clients of URA are not able to use the websites to access the necessary information of URA because of its complicated nature and lack of information given to clients on how to access URA services online.

This section presents the discussion of the study findings as per objectives in relation to the findings in chapter four. 

5.3.1 Information systems software and operational performance of government agencies.

The results in the study indicate that software of the URA is usable. This finding therefore shows that majority of the respondents hold the view that URA has a good software that can be used to manage taxation activities. These results are in line with Kwok Hung Lau & Haibo Huang (2012) who asserts that Information systems have improved on the service delivery of the organizations in many aspects. The author further asserts that when an organization uses software systems to manage its operations, its able to save time, cost and improves productivity of employees. On the same note Lee & Kim, (2016) further assert that software covers different areas of technologies like mobile and wireless technology, telecommunications, software development, and security and Intelligent systems. Information systems software is fast becoming one of the main drivers of change enabling business to provide good customer care. The results indicate that some of the software used by URA like ASYCUDA world is web based and requires knowledge. According to the findings, employees are trained and given refresher courses on the software so as to improve on their service delivery. This view is in line with Laudon & Laudon, (2016) who indicates that technology can be thought of as the application of scientific knowledge for practical purposes. However, for an organization to benefit from technology, it must have well trained staff to enable it achieve the benefits of technology.

According to the findings, tax payers cannot easily use URA web services. This shows that tax payers lack knowledge on how to use the URA web-based services. This view contradicts Laudon & Laudon, (2016) who states that it is necessary to train people on how to use technology so as to achieve better service delivery.  

The results in the study indicate that the systems of the organization have all that is needed. This finding therefore showed that the management of URA has invested in the management of the systems of the organization. This is also in line with Pearlson, Saunders, & Galletta, (2016) emphasizes that the need for Information systems development cannot be understood unless one also understands the use of software in the organization and unless the software can be applied to the organization to enhance its better service delivery and enable the organization achieve its goals and objectives.

The results from tax payers further indicate that they find it difficult to access URA information because of the complexity of the system. This shows that tax payers lack knowledge on how to use URA systems. This results further contradicts with Pearlson, Saunders, & Galletta, (2016) who emphasizes that the need for Information systems development cannot be understood unless one has enough training and knowledge on the software systems.

The findings in the study further shows that majority of the respondents assert that software is fast. This is also in line with Pinedo, (2016) who indicates that Information systems software works hand in hand with the hardware to enable the organization be in position to achieve its goals and objectives, the author further asserts that Computers, keyboards, disk drives, iPads, and flash drives are all examples of information systems hardware which enables the organization to achieve fast and accuracy in the management of its data and achievement of its goals.

Contrary to the above, the tax payers disagreed that the software and web services of URA are fast indicating that tax payers find challenges in accessing the URA web services because of lack of proper gadgets like modem, Mifis, and poor smart phones which affects the tax payers’ ability to access information.

Majority of the respondents’ assert that all employees can use the website. This shows that since URA trains its employees to use website like the ASYCUDA world this enables the organization to have employees who can manage the information systems of the organization. In line with the findings website of URA has all the information needed. This result also indicates that the website of URA has most of the information needed by the tax payers and therefore the employees of URA find it easy to deliver services to Tax payers. These results are also in line with Huang et al., (2013) who states that governments around the world are under pressure from citizens and business to be more open and transparent in managing public funds, deliver quality public services as per needs of citizens therefore, in the last quarter of 2017, the world-wide expenditure on software development was 480 billion dollars. This is also in line with Hughes et al., (2017) who indicates that expenditure on information systems software helps to enhance transparency in the organizational data.  

5.3.2 Information Systems infrastructure and operational performance of government agencies The results in the study further indicate that software is used to calculate taxes customers are supposed to pay in URA. The results further revealed that the use of computers eliminates corruption in the tax collection because of the transparency and reduction of physical contact between URA employees and the tax payers. This finding shows that the taxes the tax payers are supposed to pay to URA is calculated using computers. This is in line with wachira (2015) who states that the use of computer systems in the organization improves service delivery in a number of ways. Firstly, the computers improve the level of coordination between different departments in a public sector; this has enabled the government across the globe to improve on public service delivery effectiveness and general better organizational service delivery of the government agencies.

The study indicates that most of URA Taxes are paid online. This is also in line with Paul & Pascale (2013) who indicates that the government of Ghana was able to realize an increase in revenue collection due to the use of advanced software and internet services. Using this system, the public could pay for its taxes online.  

The results in the study indicate that clients can easily access information about URA using the internet. This is in line with Ronald & Nazarius (2011) who indicates that Uganda Revenue

Authority has been experiencing a failure to meet its targets which has been a challenge to the organizational top management despite the adoption of ASYCUDA world software while Ghmire, (2014) indicates that taxation software enhances efficiency in revenue collection and reduces costs.

According to the results in the study, ASYCUDA world has helped URA in providing timely services to customers. This result is in line with Wachira (2015) who contends that Information systems infrastructure also improves on speed and reliability of organizational transfer and processing of information among members in the organization. This helps the different departments in the organization to send and receive information in a short time which leads to improved service delivery and better competitive strength of the organization.  

The results in the study further shows that URA uses computers to enhance communication among employees in the department. This is also in line with Ukachi, (2015) who indicates that computers are used to communicate to one another in order to enable the organization to reduce costs and enhance efficiency that enables the organization to meet its target. In addition to that Lavers &Hickey (2016) further states that the use of internet services is an effective Information systems infrastructure in Nigeria that has been adopted by the government to eliminate unnecessary government costs incurred as a result of paper work and enhance service delivery of public sector agencies in the country.

According to the results in the study all the employees in URA use email for communication this is also in line with Rotich, (2015) also believes that the adoption of computers in the organization is to provide better and an effective communication between different departments in the organization and also between the organization and the outside world. The government’s effort to use computers in the monitoring of public agencies is to ensure that business between the government and the citizens is effective and fast.

The results in the study indicates that clients can easily interact with URA using email. this view is also in line with wilson et al., (2015) who states that the use of websites is to enable long-term relationship between the organization and the customers, he further asserts that websites is where customers keep checking on the major changes in the organizational products. The public sector websites provide information to the customers about the products the organization has. However, the tax payers contradicted this finding and asserted that interaction with the URA employees on E-mail is challenging because they delay to give feedback due to slow internet and sometimes the internet is off in addition to the above the toll free line sometimes is too busy.  

5.3.3 User knowledge and skills and the operational performance of government agencies

The study indicates that employees know how to use computers because they are trained on how to use software like “ASYCUDA world” and “Help tools” and in case of new programs, they are given refresher courses and more to that, computer knowledge is one of the requirements of employee recruitment in URA. This is in line with Ajuwon, (2015) who indicates that knowledge has become one of the most highly valued commodities in the modern economy. Further, knowledge is considered the principal tool of competitiveness and innovation in the composition of commodity chain to the broader processes of regional and national economic development. On the same note, Tarhini et al., (2015) further indicates that the new paradigm is that, within the organization, knowledge must be shared in order for it to grow thus sharing knowledge among its management and staff grows stronger and becomes more competitive. On contrary to tax payers’ views, before a new program is introduced at URA, they are not informed. This indicates that URA does not inform the general public about the new changes in the online systems which makes it difficult for the tax payers to easily use the systems adopted by URA.

The results in the study further shows that majority of the respondents’ assert that Before a new program is introduced employees are trained on how to use it. This is in line with Lwoga et al., (2016) who notes that access to and production of knowledge are essential prerequisite for participation in the global economy. This is witnessed by the fact that information and communication technologies have significantly increased the speed of production, use and distribution of knowledge, thus making a country’s economic and social wellbeing dependent on how quickly it can adjust its capacity to share and generate knowledge.

Majority of the respondents stated that all employees in taxation department can interpret website information. This finding is in line with Komba et al., (2016) who stated that transformations brought to different firms as a result of information systems offer many potential opportunities for both developed and developing nations. The author further stated that organization must train their employees to be in position to understand the information system so that they can enhance their productivity.

According to the findings Employees are conversant with the systems. This   is in line with Meeker, (2015) who asserts that the concept of Knowledge Management (KM) has attracted the attention of researchers over the last decade since it is considered an important tool to achieve innovation and sustainable competitive advantages. Bayero, (2015) notes that firms that adopt knowledge management practices perform better than competing firms that do not, on the same line of thought Ukachi, (2015) further asserts that knowledge management practices have been implemented in different industries both service and manufacturing to enhance better service delivery and increased output.

5.4 Conclusion of the study

The study was set out to examine the effect of information systems on Operational Performance of government agencies in Uganda, a case of Uganda Revenue Authority. Conclusions of the study were made based on the study findings from respondents, documents reviewed, interviews, and questionnaires. Conclusions are presented below according to objectives of the study.

5.4.1 Information systems software and the service delivery of government agencies.

Findings from the study indicate that the use of information systems software in URA is essential for interaction between Tax payers and URA employees. And the use of software like Help tool helps customers to raise them complaints to the employees of URA which helps to save time and enhance organizational productivity.

However, the results show that the software is complicated and only few clients are able to use it this therefore prevents URA from have a wide reach to all its clients and therefore affecting the service delivery of URA,

The findings further revealed that AASYCUDA world website is complicated for the tax payers to use and therefore they find difficulty in paying their taxes online this affects the service delivery of URA as an organization.

In addition to that most of the Tax payers are not aware of the existence of the URA software like help tools and ASYCUDA world this has affected the ability of URA to be in position to serve all its customers thus affecting the service delivery of URA.

In conclusion therefore, there is a knowledge gap among the users who remain fully or partially unaware about technological advances undertaken by URA to improve their service.

5.4.2 Systems infrastructure and operational performance of government agencies

According to the findings from the study the employees of URA are provided with the laptops and some with desktop to ensure that they can meet Tax payers need in time, however the Tax payers face challenge with accessing URA website because of poor information systems infrastructure like poor internet, slow smart phones, network challenges from service providers like MTN and airtel this prevents Tax payers from getting information from URA website.

In addition to the above the URA employees also complain of the slow internet and sometimes the internet is not available the whole day which affects their ability to serve tax payers on time this is one the main challenges to the productivity of URA.

Information gathered during the study indicates that internet challenges in URA are beyond the capacity of the organization to improve therefore it is left for the service providers who assume to have provided the best service to the organization.

In conclusion therefore, information systems infrastructure must be worked upon to improve the service delivery of URA employees and improving service delivery to their customers.

5.4.3 User knowledge and skills and operational performance of government agencies

The findings show that the URA website is complicated for the Tax payers to use and therefore this has made it difficult to the tax payers to conveniently access URA services like TIN registration and filling company returns this affects revenue collection thereby preventing the organization from hitting its target. In addition to that the ASYCUDA world web-based software is complicated for the employees to use this has thus increased the Training cost for URA.

URA assumes that the public is computer literate; this affects the ability of the organization to reach   all tax payers especially the illiterate tax payers are left behind.

Findings from the interview indicates that accessing URA online services like Help tool software   and ASYCUDA world does not require any education level but it’s based on Tax payer’s creativity. In conclusion therefore, user knowledge and skills in IT will enhance service delivery of government agencies.

5.5 Recommendations

On the basis of the analysis of the study, the researcher made the following recommendations, as per each objectives of the study.

5.5.1 Information systems software and operational performance of government agencies

The study recommends that URA should train some of the customers on how to use its websites. This should be done in special seminar and programs on radio and television in every district to provide information to the grass root levels to enable the tax payers have knowledge on how to use online services of URA. Thus, enabling URA increase its revenue collection there by achieving its target.

The study further recommends that URA should organize special seminars across the country to train tax payers on how to use information systems software like help tools and ASYCUDA world.

5.5.2 Systems infrastructure and operational performance of government agencies

The study also recommends that URA should design straight forward websites that can be easily used by customers so that clients can be able to pay their taxes easily online for example TIN form registration is too long and complicated, filling returns have many procedures, navigation is not obvious, not easy for users its hidden. The website of URA should also be designed with a speaking cartoon form and pictorial images illustrating procedures on how to access the different services offered.

The study further recommends that URA should purchase better internet services from service providers who can provide reliable internet to help improve on the systems infrastructure of the organization.

5.5.3 To examine the influence of user knowledge and skills on operational performance of URA.

URA should improve on its toll-free line services (contact centre) because it is too busy especially during peak seasons like charismas, Easter and week days like from 9:00 am to 2:00 pm in order to interact with tax payers needs and increase revenue collection.

URA should extend its branches from district level to sub county level and with agents helping illiterate tax payers access their services. URA should design softwares which are easy to use so that even the illiterate tax payers can be in position to pay taxes.

5.6 Limitations

The study focused on information systems and operational performance of government agencies in Uganda, but a big proportion of respondents had less knowledge on variable of information systems specifically systems software and systems infrastructure.  This could have compromised the quality of the study.

URA is unique and different from other government agencies in Uganda, therefore the study findings may not easily be generalized to other government agencies in the country, as they may not be similar to URA in terms of activities and structure.

Some respondents were not willing to participate in the study (answer questionnaires and be interviewed), but the researcher had to politely request and motivate them to participate in the study.  Even those who participated some never returned the questionnaires, however the researcher had distributed more questionnaires to respondents than the sample size.

The case study that is URA which is too busy and therefore the researcher had a challenge with fixing appointment in meeting the managers for interviews and other employees for questionnaire, this was specifically expensive in terms of transport from UMU to URA.

Lastly the study did not address the moderator and intervening variables which could have had an influence on service delivery of URA.

5.7 Contributions

The study offers original information and adds to the body of knowledge in this area of information systems and service delivery of government agencies.

The study has made contributions in making recommendations for subsequent scholarly research effort aimed at information systems and the service delivery.

The study has tried to make various recommendations that are significant in policy formulation, information systems and theoretical implications to policy makers and implementers. The study further established that system software, systems infrastructure and user knowledge and skill have a positive significant relationship with service delivery of an organization. This is likely to help URA and central government to improve on operational performance of URA and other government agencies in Uganda.

5.8 Areas of further research

The study recommends the following areas of further research;

The study focused on information systems on operational performance of a government agency in URA. The researcher recommends similar studies to be done focusing service delivery, transparency and organizational productivity.

Future studies on information systems in URA should focus on revenue utilization, information systems security and efficiency of URA in service provision because most of Tax payers agreed that URA services are still not effective.

Future studies similar to this one should try to look at moderating and intervening variables, and how they influence service delivery in URA, and where possible use different methodologies than the ones used in this study.

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APPENDICES

APPENDIX 1: QUESTIONNAIRE FOR RESPONDENTS

I am a student of Uganda Matrys University a Master’s degree in business administration.

I am conducting a study on “the effect of information systems on service delivery of government agencies”, a case of Uganda Revenue Authority. This questionnaire has been designed purposely for data collection on E-government and service delivery. You have been carefully identified as a potential person who can provide useful and reliable data that will help policy makers and implementers to improve on “information systems on service delivery of government agencies”, a case of Uganda Revenue Authority. The information generated will be handled with utmost confidentiality and will be used for academic purposes.

Thank you in advance for your co-operation by giving your valuable time and effort to fill the questionnaire.

Yours faithfully,

WAMBWA SULAIMAN

 (STUDENT)  

Dear Respondent,

I am a student of Uganda Martyrs University pursuing a Master’s degree of Business administration.

This questionnaire has been designed purposely for data collection on information systems and service delivery of government agencies. You have been carefully identified as a potential person who can provide useful and reliable data that will help policy makers and implementers to improve on Information systems on service delivery of Uganda Revenue Authority. The information generated will be handled with utmost confidentiality and will be used for academic purposes.

WAMBWA SULAIMAN

Section A:    Back ground information of the respondent

Please tick the most appropriate answer in the corresponding box

1. Gender: a) Male b) Female

2. Age: a) 20-30 years                    b) 31-40 years                c) 41+ years and above
3. What is your highest level of education?
4. a) Primary Level b) “O” level c) Certificate            d) Diploma Level
5. e) Degree Level              f) Master’s Degree            g) Post Graduate Diploma
6. How long have you worked for the URA?

1. a) Less than 1-year          b) 1-2 years              c) 3-5 years          d) 6+ years
2. What is your designation in URA?

1. a) Accounting                                                 b) Manager
2. c) Division Head                                      d) staff member

Section B:      Systems software

Please, use the scale below to answer the questions that follow by ticking the number that corresponds to your opinion.

1. Systems software

1. Systems infrastructure

• User knowledge and skills

1. Service delivery of government agencies

  APPENDICES

APPENDIX 11: QUESTIONNAIRE FOR TAX PAYERS

I am a student of Uganda Martyrs University pursuing a Masters degree in Business administration.

I am conducting a study on “the effect of information systems on Operational Performance of government agencies”, a case of Uganda Revenue Authority. This questionnaire has been designed purposely for data collection on E-government and service delivery. You have been carefully identified as a potential person who can provide useful and reliable data that will help policy makers and implementers to improve on “information systems on operational performance of government agencies”, a case of Uganda Revenue Authority. The information generated will be handled with utmost confidentiality and will be used for academic purposes.

Thank you in advance for your co-operation by giving your valuable time and effort to fill the questionnaire.

Yours faithfully,

WAMBWA SULAIMAN

 (STUDENT)  

 Dear Respondent,

I am a student of Uganda Martyrs University pursuing a Masters degree in Business administration.

This questionnaire has been designed purposely for data collection on information systems and service delivery of government agencies. You have been carefully identified as a potential person who can provide useful and reliable data that will help policy makers and implementers to improve on Information systems on service delivery of Uganda Revenue Authority. The information generated will be handled with utmost confidentiality and will be used for academic purposes.

WAMBWA SULAIMAN

Section A:    Back ground information of the respondent

Please tick the most appropriate answer in the corresponding box

5. Gender: a) Male                            b) Female

6. Age: a) 20-30 years                    b) 31-40 years
7. c) 41+ years and above
8. What is your highest level of education?
9. b) Primary Level b) “O” level c) Certificate            d) Diploma Level
10. e) Degree Level              f) Master’s Degree            g) Post Graduate Diploma
11. How long have you used URA services?

1. a)  Less than 1-year          b) 1-2 years              c) 3-5 years          d) 6+ years   Section B:         Systems software

Please, use the scale below to answer the questions that follow by ticking the number that corresponds to your opinion.

Section B: Systems software

Section C: Systems infrastructure 

 Section D: User knowledge and skills 

Section E: Operational performance in government agencies 

APPENDIX III: Interview guide

The effect of e-government on Operational performance of government agencies

1. Systems software
   • How do clients find interaction with URA website?
   • How is the frequency of clients’ use of the website?
   • How effective is the URA website in enabling the clients achieve their goals?
2. Systems infrastructure
   • How often does URA ensure that the system is user friendly?
   • How often does URA carry out maintenance on its Internet connectivity?
   • How does URA ensure that all employees have computers and laptops?
   • How stable is the internet connection of URA for both employees and customers to enable them access the services?
3. User knowledge and skills
   • How easy is it for URA customers to use its online services?
   • How conversant are URA employees with computer and internet operations?
   • What education level is required for a customer to independently access URA online services?
4. Financial service delivery
   • How satisfied are URA top management with the current financial service delivery?
   • How do the key stake holders perceive the current financial service delivery of URA?
5. Customer satisfaction
   • How do customers perceive URA online taxation services?
   • What are the complaints that customers have with URA online taxation services?
   • How does URA interact with its customers frequently?
6. Growth
   • How has the use of internet and computer services enabled URA to achieve its targets?
   • What impact has URA realized as a result of the use of computers and internet services?

APPENDIX IV: Document Review Checklist

1. System software

-Availability of funds for online services at URA.

-Amount of funds invested at URA for internet services

1. Systems infrastructure

• The level of internet connection at URA?

-computer usage at URA.

-Intra-net connection at URA.

1. User knowledge and skills.

• Computer literacy among employees of URA?
• User competence in use of computers?
• Educational level of employees?
  1. Financial service delivery.
• Targets of revenue collections set by URA. – The level of deficit faced by URA.

1. Customer Satisfaction

-Complaints of URA online services by the clients.

-clients’ perception of URA online services.

1. Growth

– Documents related to URA targets

-Revenue collections of URA -Budget allocations of URA.

KRECIE & MORGAN TABLE FOR SAMPLE SIZE DETERMINATION

INTRODUCTORY LETTER

URA LETTER