Electronic revenue collection: Does it Improve organization performance? A case study of Ngorongoro conservation area authority
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Date
2015
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Journal ISSN
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Publisher
Mzumbe University
Abstract
The change of business from traditional (need of physical contact) to e-commerce is one of the result of globalisation and emerging technology. Ozkan et al (2010), shows that the growth of e-commerce has increased the importance of transferring money online. The transferring of money online also called e-payments involves exchange of money and information online without any direct engagement with the recipients. These e-payments systems can be classified commonly as direct online credit/debit payments, mediated credit/debit payments, stored-value money and electronic bill payments (Ozkan et al., 2010). Ngorongoro Conservation Area Authority started using smart cards in May 2011, replacing the old method of cash payment through which much of the liquid cash used to get lost through doubtful transactions. The aim of the study is to assess whether electronic revenue collection systems brings any difference in an organization performance. In achieving this aim three specific objectives have been formulated; To identify the effectiveness and efficiency of MY PARK at NCAA; To assess MY PARK satisfaction level to different users at NCAA; To assess its contribution to NCAA operational performance. Questionnaires are designed in a way that they can provide quantitative data, although chances for further opinion are given that can result in qualitative data. Respondents will be asked to rank some statements from 1 (strongly disagree) to 5 (strongly agree). The researcher will use coding system to help the data being descriptive analysed and findings presented in form of means. Tables and figures were used to help the presentation of the findings. The finding shows that two traditional methods are still in use for some extent amounting to 47% which are cash and cheque. MY PARK is the dominant methods of payment or revenue collection instrument which amount to 53%. However, there no expert personnel in operating MY PARK system, this finding concur with the findings from the interview where Expert of the system (MY PARK) was only a consultant and not employee of NCAA. Despite of these findings MY PARK has increased revenue mean of 4.2 but queues remain to be the major problem. Also costs incurred for both adoption of MY PARK system and computerised accounting system was fair similar to the revenue gained from MY PARK and use of computerised accounting systems. Therefore, it has been established from the study that electronic revenue collection system does not bring any difference to the organisation performance. The finding proves that the system increases the efficiency of revenue collected but queuing problem still exists. The researcher recommended that it‘s high time for NCAA to put many efforts in the adoption of MY PARK system as the findings shows it has reduced queuing and increased revenue though is for small extent.
Description
A dissertation submitted in partial fulfillment of the requirements for the award of Masters of science in Accounting and finance of Mzumbe university
Keywords
Smart cards, Electronic revenue collection systems, E-payments systems, Organisation performance
Citation
APA