Research methodology

METHODOLOGY

3.0       INTRODUCTION

This chapter presents the methodology which consists of the research design, area of study, study population, sample population and selection, sampling technique, data collection method, data quality control, data collection procedures and limitations of the study.

3.1 Research design

Qualitative and quantitative research designs will be used. the researcher will use the above methods because many aspects will be covered in the study concerning the impact of information and communication technology on procurement fraud at NSSF given the complex nature of NSSF, qualitative research method will be used because it collects information within a short time while quantitative will be through interview to cross check what has been given.

3.2       AREA OF THE STUDY

The study will be carried out at NSSF located at plot95 Kampala road.

3.3 STUDY POPULATION AND SAMPLE SIZE

The study will target NSSF top evaluation committee, contracts committee, procurement staff, supplier, accountants of NSSF.

3.4       SAMPLING SIZE

According to (Amin, 2005) sampling involves selecting a sample of the population in such a way that samples of the same size have equal chances of being selected.

The sample will comprise of 30 respondents who will include evaluation committee, contracts committee, procurement staff, suppliers, accountants.

While carrying out research, purposive sampling will be applied to the above different categories of respondents.

3.5 Data Collection Instruments

The major instruments for data collection will be questionnaires and interview guide. Surveys will be just one part of a complete data collection and evaluation strategy. The major method of data collection for the study will be the survey, which will be done using selected instruments like questionnaires. The questionnaire will provide respondents with ample time to comprehend the questions raised and hence, they will be able to answer factually.

3.5.1 Questionnaires

The questionnaire will be used to collect quantitative data. The researchers will administer the questionnaires to all the respondents, which will be designed basing on study objectives and questions. Respondents who can read and write will fill in the questionnaires themselves. The questionnaires will be close ended.

3.5.2 Interviews

Qualitative data will be collected from the informants using interviews. The interview guide will be structured. The interviews will be held with procurement staffs and accountants, and will take approximately thirty to sixty minutes. This will be used since it’s the best tool for getting first-hand information /views, perceptions, feelings and attitudes of respondents. Both formal and informal interviews will be used to get maximum information from the different respondents to participate in the research.

3.6 Reliability and Validity of data

Data analysis in this study will focus on data validity and reliability. To establish the validity of the questions, pre-testing will be done amongst the selected categories of respondents. Their comments will be incorporated in the final instruments to suit the data requirement of the study. The final amended research instruments will be reviewed jointly by the researcher and the supervisor. Reliability will be checked using the test –retest practice advocated for by Amin (2005). In other words, the questions will be put to course mates and their comments noted, they will then be presented to the respondents and their views will be compared with those of the course mates. On receipt of the questionnaires, manual editing will be done, followed by coding. Frequency count of different variables will be done and this will give the number of occurrences and percentages out of total occurrences.

3. 7 DATA COLLECTION METHODS

Source of data will be from both primary and secondary sources.

• Primary data

Primary data will be obtained from the questionnaires administered on the target respondents to gain opinions and practices on impacts of Information and Communication Technology on procurement fraud at NSSF.

• Secondary sources

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). This will comprise of literature related to impacts of information and communication technology on procurement fraud in relation to the case study. Secondary data will be sourced because it yields more accurate information than obtained through primary data, and it is also cheaper.

3.8 DATA COLLECTION PROCEDURES

Upon receiving the University permission to carry out research, the area of study will be visited for purposes of familiarization.  The researcher will seek permission from staff and once allowed to proceed with research, questionnaires will be issued and interviews will be carried out with the selected staff.

3.9 QUALITY CONTROL OF DATA INSTRUMENTS

The instrument will be taken to the supervisor to check its correctness there after pilot study will be carried out to find out if it measures what it is meant to for.

3.10 DATA PROCESSING AND ANALYSIS

The raw data will be coded, edited, and arranged ready for analyzing only completed raw data will be analyzed using statistical tables and graphs.

3.11 LIMITATIONS OF THE STUDY

Financial constraint, cash flow may not flow as   expected but this will not affect the study. Respondents may delay in filling the questionnaire and fear to give information, but they will be persuaded that the information will be kept secret.

CHAPTER FOUR

PRESENTATION, ANALYSIS, INTERPRETATION

OF FINDINGS

4.0       Introduction

This chapter presents the results in reference to objectives in chapter one. Gender of respondents, Age of respondents, education level of respondents, Number of years of respondents, proposed causes of procurement irregularities, various ICT systems installed to detect procurement irregularities, ways of minimizing procurement irregularities using ICT systems.

4.1       FINDINGS ON GENERAL INFORMATION

Table 4.1: shows the findings on the gender of the respondents

Source: primary data

Table 4.1 above shows that 60% of respondents were male and 40% were female. That means that the biggest percentage of respondents and employees in the organization were male and apart from that it also shows that male gender dominate the work force of NSSF.

4.2 FINDINGS ON THE AGE OF RESPONDENTS.

Table 4.2: shows findings on age of the respondents

Source: primary data

PIE CHART SHOWING AGE CATEGORY OF RESPONDENTS

The table above shows that 33.33% of the respondents are in the ages of 18-29 while 50% of the respondents are in the ages of 30-39 while the remaining respondents are in the ages of above 40 years.

Table 4.3: shows findings on education level of respondents

Source: primary data

Table above shows that the majority of staff are degree holders and their percentage is 66.7%, masters 16.67%, while 10% of the respondents are diploma and the rest have other qualification.

BAR GRAPH SHOWING THE FINDINGS ON EDUCATION LEVEL OF RESPONDENTS:

FINDINGS NUMBER OF YEARS OF WORKING

            Table 4.4 showing the number of years respondents have worked at NSSF.

The table shows that majority of the respondents have worked for the time period of 6-10 years , 26.67 years have worked for and the more than 23.33% of the respondents.

Line graph showing numbers of years the respondents have worked at NSSF

4.2 PROPOSED CAUSES OF PROCUREMENT IRREGULARITIES AT NSSF.

TABLE 4.5: SHOWS THE PROPOSED CAUSES OF PROCUREMENT IRREGULARITIES.

From table 4.6 above, findings revealed that, 50% of respondents strongly agreed that conflict of interest is one of the primary causes of procurement fraud , 33.33% agreed while 16.67% agreed this therefore shows that majority of respondents agree that conflict of interest is the major cause of procurement fraud at NSSF.

According to the table 60% of the respondents strongly agreed that lack of job security amongst the workers has fuelled procurement fraud in the organization, while the remaining 40% agreed this therefore shows that all the respondents agree with the fact that lack of job security fuels procurement fraud in the organization.

According to the table above, 73.33 % of the respondents strongly agreed that rationalization is a critical cause of procurement irregularities at NSSF while 16.7% agreed, 3.3% of the respondents were not sure while the remaining 10% basing on this response it is therefore clear that rationalization causes procurement fraud at NSSF.

From the table 83.33% of respondents strongly agreed that poor record keeping causes procurement irregularities at NSSF while the remaining percentage of 16.67% of the respondents agreed this makes it clear that procurement irregularities is a critically fuelled by poor record keeping.

The table above indicates that 60% of respondents strongly agreed that low staff remuneration is a big player in fuelling procurement irregularities, 20% agreed while the remaining 20% were neutral over the issue. Due a big percentage of 80 percent in favor of the fact that low staff remuneration is a major cause of procurement irregularities.

The above table also shows that 50% of the respondents strongly agreed that influence of politicians causes procurement irregularity while the remaining 50% agreed this therefore shows that 100% of the respondents agreed that procurement irregularity at NSSF is caused by influence of politicians.

The table also shows that 73.33% of the respondents strongly agreed that limited procurement skills among the procurement staff has increased on procurement irregularity at NSSF this therefore shows inadequate procurement skills among the procurement staff has increased on procurement irregularity at NSSF while 16.7% agreed and 10 percent disagreed despite the disagreement the majority of the respondents agreed.

4.3.      VARIOUS ICT SYSTEMS INSTALLED AT NSSF TO DETECT PROCUREMENT IRREGULARITY.

TABLE 4.6: SHOWS VARIOUS ICT SYSTEMS INSTALLED TO DETECT PROCUREMENT IRREGULARITY AT NSSF

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From table above, 60% of the respondents strongly agreed that electronic funds transfer is an ICT system installed to prevent procurement irregularity while the remaining 40% agreed, this therefore shows that the majority of the respondents agreed that electronic funds transfer is an ICT systems installed to prevent procurement irregularity at NSSF.

According to table above it indicates that, 73.33 % of the respondents strongly agreed that electronic mail is instrumental at detection of procurement irregularity at NSSF, while 26.67% agreed , while non of the respondents, was neutral, disagreed, and strongly disagreed, this findings also shows that indeed electronic mail is instrumental in detection of procurement irregularity.

Findings revealed in table above, shows that 50% of the respondents strongly agreed and the remaining percentage this therefore shows that 100% of the respondents agree with the fact that electronic data interchange helps in the detection of fraud at NSSF.

According to the table 56.67% of the respondents strongly agreed that smart cards help in the detection of procurement irregularity while the remaining 33.33% of the respondents strongly agreed, while non of the respondents was neutral, disagreed or strongly disagreed, this therefore clearly shows that smart cards are instrumental in detection of procurement irregularity at NSSF.

From table above, majority of the respondents strongly agreed that electronic catalogue help in the detection of procurement irregularity while 23.33% while non of the respondents were neutral, disagreed or strongly disagreed.

4.4   WAYS OF MINIMIZING PROCUREMENT IRREGULARITIES.

TABLE 4.7:  SHOWS THE WAYS OF MINIMIZING PROCUREMENT IRREGULARITIES AT NSSF.

Table above reveals that proper management of procurement records helps in minimizing procurement irregularity at NSSF this is supported by the strong percentage of 46.67% strongly agreeing, while 33.33% agreed and 10% disagreed while the remaining percentage of respondents strongly disagreed. This therefore shows that proper management of procurement records is essential for minimizing procurement irregularity at NSSF.

The table indicates that majority of the respondents strongly and agreed that training of procurement personnel is essential to minimize procurement irregularity while non of the respondents was neutral, disagreed, and strongly disagreed this therefore shows that training procurement personnel is essential to minimize procurement personnel.

According to table above, 46.67% of the respondents strongly agreed that employing procurement auditors is essential in minimizing procurement irregularity at NSSF, while 33.33% of the respondents agreed while 20% of the respondents where neutral.

According to researchers’ findings, 50% of the respondents strongly agreed that limiting political influence is instrumental towards minimizing procurement irregularities. While the rest of respondents agreed this therefore shows that limiting political influence is important towards minimizing procurement irregularities.

According to the table 66.7% of the respondents strongly agreed that eliminating corruption is crucial towards minimizing procurement irregularities at NSSF while 16.67 agreed and the remaining percentage disagreed this therefore shows that eliminating corruption is essential towards minimizing procurement irregularities.

CHAPTER FIVE

DISCUSSION OF FINDINGS, SUMMARY OF FINDINGS, CONCLUSION, RECOMMENDATION AND AREAS OF FURTHER STUDY

5.0       INTRODUCTION

The study aimed at establishing the impact of adoption information and communication technology on detection of procurement fraud. The study was guided by research objectives and the researcher summarized the findings in consistence to the research objectives.

5.1        DISCUSSION OF FINDINGS

5.2.1    THE PROPOSED CAUSES OF PROCUREMENT IRREGULARITIES AT NSSF.

From table 4.5 above, findings revealed that, 50% of respondents strongly agreed that conflict of interest is one of the primary causes of procurement irregularities at NSSF,

This is also in line with, Hansen et al, (2005) who asserts that during Purchasing; an employee might not disclose a conflict of interest concerning a certain service provider. For example, the employee might award a contract to a relative’s company and this will ultimately cause procurement irregularity to such an institution.

According to the table 4.5, 60% of the respondents strongly agreed that lack of job security amongst the workers has fuelled procurement irregularity at NSSF, this has been further supported by, Daveas, (2006), who asserts that job insecurity amongst employees fuels them to adopt corruption tendencies in order to make a living.

According to the table 4.5, 73.33 % of the respondents strongly agreed that rationalization is a critical cause of procurement irregularities at NSSF; this is also inline with, Chikanza et al, (2005) who asserts that Rationalization also leads to fraud, an employee may commit fraud but still invent a rational explanation as to why the fraud has been committed.

5.2.2    VARIOUS ICT SYSTEMS INSTALLED TO DETECT PROCUREMENT FRAUD.

From table 4.6, 60% of the respondents strongly agreed that Electronic Funds Transfer is an ICT system installed to prevent procurement irregularity while the remaining 40% this also inline with Farrington et al, (2006) who asserts that, EFT is based non-electronic transmission of receipts and payments between banks and their customers or the purchasers and suppliers this therefore human involvement in the process of payment which perhaps prevent procurement irregularity in the process.

According to table 4.6, 73.33 % of the respondents strongly agreed that electronic mail is instrumental at detection of procurement irregularity at NSSF, this also agrees Kennedy, (2000), who suggests that e-mail categorized into two categorizes in-bound and outbound and he further asserted that e-mail reduces on costs associated with movement thus resulting to efficiency on procurement activities and preventing irregularity in the systems.

According to the table 56.67% of the respondents strongly agreed that smart cards help in the detection of procurement irregularity while the remaining 33.33% of the respondents strongly agreed, this strongly belief on the efficiency of smart cards preventing procurement irregularity is also supported by, Enslow, (2006) who asserts that if Smart cards are used to store information they are help in the storage of information in purchasing process and hence help in the prevention of procurement irregularity.

5.2.3 WAYS OF MINIMIZING PROCUREMENT IRREGULARITY

Table 4.7 shows that proper management of procurement records helps in minimizing procurement irregularity at NSSF this is supported by the strong percentage of 46.67% strongly agreeing, while 33.33% agreed this is also supported by, lysons , (2006), who asserts that, Management of records is essential towards tracking of the fraudulent practices in an organization Procurement officers should be encouraged to management their records or to use professional staff to maintain procurement records.

The table 4.7 also indicates that majority of the respondents strongly and agreed that training of procurement personnel is essential towards minimizing of procurement irregularity while non of the respondents was neutral, disagreed, and strongly disagreed this positive response is also supported by Ntayi, (2005) who asserts that, The PPDA as the regulatory public procurement body should provide enough personnel to carry out the function and also provide adequate training to the procurement personnel so as to minimize procurement irregularities in government enterprises

According to table above, 46.67% of the respondents strongly agreed that employing procurement auditors is essential in minimizing procurement irregularity at NSSF; this is also at par with, basheka, (2005), who contends that the government or private companies should employee procurement auditors in order to examine the procurement process of the system so as to identify the fraudulent stages in the procurement process so that the responsible authorities are made aware of the existence of the fraudulent procurement practices so that such criminals can be taken to courts of law and prosecuted so that fraud is eliminated