Usage of Finance Information Systems in Developing Countries: Identifying Factors During Implementation that Impact Use

摘要

An explorative study of factors affecting implementation and use of finance information systems (FISs) in developing countries is presented. The result is based on a field study investigating implementation of a finance information system at Makerere University, Uganda. Current literature suggests that how to implement information Systems (ISs) successfully is challenging, especially in developing countries. The research question addressed is: What factors during implementation impact use of FISs in developing countries? Empirical data was gathered through face-to-face interviews with involved stakeholders in the implementation project. Analysis was done as a within-case analysis and supports the findings of nine factors that are of specific importance in developing countries. The findings can help decision-makers in guiding implementation processes of large enterprise systems especially in the accounting and finance management disciplines in developing countries.