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CHAPTER FIVE
SUMMARY, DISCUSSION 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 the 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 performance by 10.7%. These results further show that though these independent variables affect performance 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 performance at URA. This finding therefore shows that the existence of information systems software has an influence on the performance 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 performance of URA.
5.2.2 Systems infrastructure and the performance of government agencies.
The results further indicate that there was a positive relationship between Information systems infrastructure and organizational performance. This indicates that there are many other factors that affect the performance 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 performance 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 the performance of government agencies.
The results also revealed that there was a positive and significant relationship between user knowledge and skills and performance of URA. This implies that performance is affected by user knowledge and skills hence poor fit. This finding therefore indicates that there are many other factors that affect performance 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.
5.3 Discussion of Findings
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 the 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 performance 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 performance. 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 performance.
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 performance 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 the 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 performance 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 performance 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 performance 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 performance 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 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 dependant 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 performance and increased output.
5.4 Conclusion of the study
The study was set out to examine the effect of information systems on 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 performance 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 performance 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 performance 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 performance 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 the 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 performance of URA employees and improving service delivery to their customers.
5.4.3 User knowledge and skills and the 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 performance 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 the 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 the 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 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 soft ware’s 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 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 UMI to URA.
Lastly the study did not address the moderator and intervening variables which could have had an influence on performance of URA.
5.7 Contributions
The study offers original information and adds to the body of knowledge in this area of information systems and performance of government agencies.
The study has made contributions in making recommendations for subsequent scholarly research effort aimed at information systems and the performance.
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 performance of an organization. This is likely to help URA and central government to improve on 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 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 performance in URA, and where possible use different methodologies than the ones used in this study.
