Journal of Business Studies Quarterly    
2015, Volume 7, Number 2                                                             ISSN 2152-1034 
 
 
 
Users’ Perceptions on the Effectiveness of Enterprise Resource 
Planning System in Enhancing the Performance of Accounting 
Information Systems of Public Universities in Kenya 
 
Bethsy Jepkeitany Kaino, Karatina University, Kenya 
Kennedy Munyua Waweru, Cooperative University College of Kenya, Kenya 
Humphrey R. Omondi, Karatina University, Kenya 
 
 
Abstract 
The study employed a survey research design and a multinomial ordinal logistic regression 
analysis to establish users’ perception on the effectiveness of the enterprise resource planning 
(ERP) system in enhancing the performance of the accounting information system (AIS) through 
reliability, accuracy and timeliness of information generated. The target population comprised 
of 56 employees drawn from the selected seven public universities which had implemented ERP 
systems for at least three years. Census survey was used to collect the data from heads of eight 
department targeted by the study. A Likert-type self-administered, structured questionnaire was 
used to collect data from the target respondents. The study findings revealed that ERP 
implementation generated positive and significant effects on the performance of the AIS through 
enhanced accuracy and timeliness of information generated at 5 percent significance level. 
While the ERP system was found to have a positive effect on reliability of information generated 
the effect was not found to be statistically significant. The study thus concludes that 
implementation of an ERP system is an opportunity for public universities to implement 
improved controls and security of data which enhances accuracy and timeliness of information 
hence performance of accounting information. Future studies may be conducted on the level of 
ERP adoption in different departments in public universities since this has a bearing on the 
timeliness, accuracy and reliability of Accounting Information generated by the ERP. 
 
Keywords: Enterprise Resource Planning System, Accounting Information, Accuracy, 
Reliability, Timeliness 
 
 
Introduction 
 Enterprise Resources Planning (ERP) system is a commercial and configurable software 
package that manages and integrates all the information flowing through the functional areas in 
an organization (Chen, 2011). The integration of business process and functions into one 
database is the idea behind the ERP software, and the major significance of an ERP system is 
that it offers integration across all the entire business functions like human resource, accounting, 
manufacturing, material management, procurement and all other business modules (Davenport, 
 
 
 
 
2008). The reliance and dependence on ERP systems have grown substantially since the early 
1990s, and the purchase and implementation of ERP systems continues to be one of the fastest 
growing segments of the information technology sector. It is for instance reported that 60% to 70 
% of ICT spending in the Middle East is on ERP systems. The reason behind this phenomenal 
growth is the contention that ERP systems can provide an integrated business computing solution 
and improve a company’s ability to compete in the marketplace (Lou and Strong, 2012). 
 An accounting information system (AIS) on the other hand is a system that is responsible 
for recording, analyzing, processing, monitoring and evaluating the financial condition of 
companies, preparation of documents necessary for tax purposes and providing information 
support to many other organizational functions (Chenhall 2009). The performance of AIS is 
evaluated from the dimensions of reliability, timeliness and accuracy of the information it 
generates. This not only depends on the purposes of such systems but also on contingency factors 
of each organization. An effective AIS should therefore systematically provide information 
which has potential effects on decision-making process. From the standpoint of an ERP system 
environment, AIS is viewed as one of the modules of the ERP system.  
 Globally, ERP systems have been implemented by various industries, manufacturing 
industries, banking industry and service industries. Nyandiere, Kamuzora, Lukandu and 
Omwenga, (2012) argue that the private sector has become saturated with ERP systems. 
According to Thomas & Jajodia (2004), ERP vendors have directed their attention to public 
institutions, and ERP systems are increasingly being implemented in the public sector. This may 
explain reported interest by Kenyan public universities in adopting ERP systems. Those that 
have fully implemented ERP systems include Kenyatta University, Jomo Kenyatta University of 
Agriculture Technology, Moi University, University of Nairobi and Egerton University, Musinde 
Muliro University of Science and Technology and Maseno University, while those that have 
partially implemented ERP systems include Karatina University, Dedan Kimathi University of 
Technology and Chuka University.  It has been suggested that, the major advantages of ERP 
system implementation for Higher Education Institutions (HEI) include; improved information 
access for planning and managing the institution, improved services for the faculty, students and 
employees, lower business risks, and increased income and decreased expenses due to improved 
efficiency King (2012). 
 Abundant literature exists on ERP adoption and implementation in which ERP 
implementation benefits have often overshadowed the disadvantages. This notwithstanding, ERP 
implementation is costly and requires a long period of time (Adomako, 2013). ERP systems also 
face serious resistance associated with their massive and fundamental changes to organizational 
processes because they affect the way different stakeholders do their work (Spathis & 
Constantantide, 2010).  Chen (2011) contends that the success of ERP implementation is quite 
low, with only 33 percent of those implemented being successful. It has also been argued that 
ERP systems can be implemented successfully from a technical perspective but not from an end 
user perspective because success depends on users’ willingness to operate with the new ERP 
system (Chen 2011).  
 Although anecdotal evidence exist linking companies that have successfully implemented 
ERP systems to enhanced performance of the AIS (Nichols & Wahlen, 2012), some studies have 
also revealed that ERP systems are effective in transaction processing but less effective in 
reporting accounting information (Spathis and Contastantides, 2009). Despite these conflicting 
findings in the private sector, the accounting module has been implemented in all the public 
universities that have fully or partially implemented ERP systems. An outstanding issue is 
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therefore whether ERP system implementation with its antecedent cost enhances the 
performance the AIS in public universities. This was the focus of the study. 
 
Hypothesis Development 
Reliability is an essential characteristic contributing to the usefulness of accounting 
information; it is the quality of information that assures that the information is reasonably free 
from error and bias (Maines & Wahlen, 2010). The implementation of an ERP system involves 
changing disaggregated and individualized systems to a highly integrated environment, which 
can be complex. However, the reliability and continuity of (automated) processes and the 
provision of management information is not necessarily guaranteed by implementing ERP 
software alone (Nichols & Wahlen, 2012). The study’s first hypothesis is thus:  
H1: There is no significant relationship between ERP system implementation and the 
reliability of accounting information system in public Universities in Kenya. 
 
Timeliness of information is another key characteristic influencing the performance of 
AIS. It is measured by the time taken between organization’s financial year end and the date of 
audit report which is called Audit Report Lag. In a study of the ERP and timeliness of the annual 
reports, Dogan, (2007) report that companies that used ERP systems, release their annual reports 
within a small period of time than companies which don’t use the ERP systems. A testament of  
the importance of timely audited report is exhibited by the number of  studies conducted on the  
phenomenon of audit delay in different countries, see for instance (Afify, 2009) Egypt, 
(Leventis, 2013) in Greece, (Hashim & Abdul, Rahman, 2011) in Malaysia,  (Bonsón‐Ponte, 
2008) in Spain, (Al-Ajmi 2008) in Bahrain, (Habib & Bhuiyan 2011) in New Zealand, (Alkhatib 
& Marji 2012) in Jordan, (Abdelsalam & Street 2007) in UK, (Fagbemi & Uadiale 2011) in 
Nigeria and (Khasharmeh & Aljifri 2010) in Bahrain and UAE. We therefore hypothesize as 
follows: 
H2: There is no significant relationship between ERP system implementation and 
timeliness of accounting information system in public Universities in Kenya. 
 
Finally accuracy is another important parameter bearing upon the efficiency of the AIS. It 
is argued  that  ERP systems  enhances the accuracy of data through requiring data to enter only 
once which eventually helps AIS to generate a more adequate, reliable and high quality of 
accounting information. This contention is supported by studies by Velcu (2007), Gassen & 
Schwedler (2010) and Wu, Li, Chu, Sculli, & Wu (2012). A divergent view is however held by 
Spathis and Contastantides (2009) who argues that ERP systems are effective in transaction 
processing but less effective in reporting accounting information. In this regard we hypothesize 
that: 
H3: There is no significant relationship between ERP system implementation and 
accuracy of accounting information system in public Universities in Kenya. 
 
Methodology 
The study employed a descriptive survey design because the information being sought 
was descriptive in nature. Out of the 22 fully charted public universities, 7 had implemented 
fully ERP system for at least three years. The study’s population therefore comprised of the 7 
universities. While the target respondents were drawn from head of various sections in finance 
department, procurement, human resource, ICT, marketing, internal audit, administration and 
public relations who are engaged in financial related transactions. Census survey was therefore 
223  
 
 
used to collect the data from heads of eight departments targeted by the study from the seven 
public universities (56 in total). A Likert-type self-administered, structured questionnaire with a 
reliability score of 0.83 was used to collect data. 
 
Model Specification and Testing  
The general model used in testing the study’s hypothesis was:  
 Pij 
ln    0 j  1x1  2x2  ....  J xi 
 Pi1 
Where: 
ln = natural log 
Pij = probability of success 
Pi1 =Probability of failure or (1-Pij) 
β0j    = the intercept/constant 
β1, β2…..βj = the partial regression coefficients (slope) 
X1 = Reliability of information generated by ERP 
X2 = Timeliness of information generated by ERP 
X3 = Accuracy of information generated by ERP 
 
Findings 
Reliability is one of the measures of performance of the AIS. The first objective of the 
study was to find out whether ERP implementation had a significant effect on the reliability of 
information generated and thus the performance of AIS in public Universities in Kenya. 
Reliability was measured in terms of consistency, clarity and ease of workload. The study 
hypothesized that: There is no significant relationship between ERP system implementation and 
the reliability of accounting information system in public Universities in Kenya.  In testing this 
hypothesis it was deemed necessary to test the relationship each measure of reliability of 
information generated by the ERP this would help establish if different reliability factors have 
the same or different effect on performance of AIS. To test the hypothesis, the specific model 
was formulated as follows: 
 
 P 
ln
ij
   0 j  1x1  2x2  3x3    
 Pi1 
Where:  
ln = natural log 
Pij = probability of success 
Pi1 =Probability of failure or 1-Pij 
β0j    = the intercept/constant 
β1, β2….. βj = the partial regression coefficients (slope) 
X1, X2 and X3 = Measures of reliability: X1- Consistency, X2- Clarity, X3- Ease of 
workload,  
ε = Error term 
 
Findings presented in table 1 indicate clarity of information has a significant effect on 
performance of accounting information system at 5 percent significance level. The chi-square 
statistic for clarity was 8.317 with an associated p-value of 0.040 which is less than 0.05. 
Consistency of information and ease of workload were not found to have a significant effect on 
224  
 
 
performance of accounting information system. The chi-square statistics were respectively 3.579, 
p-value, 0.311 and 0.716 p-values, 0.870 for consistency and ease workload. The null hypothesis 
was therefore accepted.  
 
Table 1: Likelihood Ratio Tests of ERP reliability factors on performance of AIS 
 Model Fitting Criteria Likelihood Ratio Tests 
Effect -2 Log Likelihood of Chi-Square Df Sig. 
Reduced Model 
Intercept 28.488 0.661 3 0.882 
Consistency 31.405 3.579 3 0.311 
Clarity 36.144 8.317 3 0.040 
Ease workload 28.542 0.716 3 0.870 
 
 Table 2 below indicates the model fitting information results that compares the final model 
against the baseline to see whether it has significantly improved the fit to the data. The Model 
fitting Information table gives the -2 log-likelihood values for the baseline and the final model, 
and also performs a chi square to test the difference between the -2log likelihood of the two 
models. From the table, the statistically significant chi-square statistic is 0.144 (p-value>0.05). 
This indicates that the final model does not provide a significant improvement over the baseline 
intercept-only model. 
 
Table 2: Model Fitting Information  
Model Model Fitting Criteria Likelihood Ratio Tests 
-2 Log Likelihood Chi-Square df Sig. 
Intercept Only 41.261    
Final 27.827 13.434 9 0.144 
 
The effect of ERP implementation on the reliability of information generated and thus the 
performance of AIS in public Universities in Kenya can be summarized in the model  
 
Logit =28.488 + 31.405X1+36.144X2+28.542X3+ε 
 
 The other measure of performance of the AIS is timeliness of information. The second 
objective of the study therefore sought to establish whether ERP system implementation has a 
significant effect on the timeliness of information generated and thus the performance of AIS in 
public Universities in Kenya. Timeliness of ERP system was measured in terms of access to 
information, timely generation of reports and reduction of audit lag. The study hypothesized that: 
There is no significant relationship between ERP system implementation and timeliness of 
accounting information system in public Universities in Kenya. In testing this hypothesis it was 
deemed necessary to test the relationship of each measure of timeliness as this would help 
establish whether they have the same or different effect on performance of AIS. To test the 
hypothesis, the specific model was formulated as follows: 
 
 
225  
 
 
 Pij 
ln   0 j  1x1  2x2  3x3    
 Pi1 
Where:  
ln = natural log 
Pij = probability of success 
Pi1 =Probability of failure or 1-Pij 
β0j    = the intercept/constant 
β1, β2….. βj = the partial regression coefficients (slope) 
X1, X2 and X3 = Measures of timeliness: X1- Access, X2- Report, X3- Audit lag 
ε = Error term 
 
Findings in presented in table 3 show that the access to information and timely generation 
of reports were found to have significant effect on performance of AIS.  The chi-square statistics 
were respectively 52.251, p-value 0.000 and 15.823 p-value, 0.003 for access to information and 
timely reports. The null hypothesis was therefore rejected. The implementation of ERP system 
was however found not to have a significant effect on reduction of audit lag, another measure of 
timeliness of AIS. The chi-square statistic for audit lag was 3.511 with an associated p-value of 
0.476. 
 
Table 3: Likelihood Ratio Tests of ERP timeliness factors on performance of AIS 
Effect Model Fitting Criteria Likelihood Ratio Tests 
-2 Log Likelihood of Chi-Square Df Sig. 
Reduced Model 
Intercept 133.349 80.292 4 0.000 
Access 105.308 52.251 4 0.000 
Report 68.880 15.823 4 0.003 
Audit lag 56.568 3.511 4 0.476 
 
The model fitting information presented in Table 4 compares the final model against the 
baseline to see whether it has significantly improved the fit to the data. The Model fitting 
Information table gives the -2 log-likelihood values for the baseline and the final model, and also 
performs a chi square to test the difference between the -2log likelihood of the two models. The 
p-value is less than 0.005 indicating that the final model gives a significant improvement over 
the baseline intercept-only model.  
 
Table 4: Model Fitting Information  
Model Model Fitting Criteria Likelihood Ratio Tests 
-2 Log Likelihood Chi-Square Df Sig. 
Intercept Only 144.417    
Final 53.057 91.360 12 0.000 
 
The effect ERP implementation on the timeliness of information generated and thus the 
performance of AIS in public Universities in Kenya can be summarized in the model  
 
226  
 
 
Logit = 80.292+ 52.251X1+ 15.823X2+3.511X3+ε 
 The other measure of performance of the AIS is accuracy of information. The last 
objective of the study sought to evaluate whether accuracy of information generated by ERP has 
significant relationship on performance of AIS in public Universities in Kenya. Accuracy of ERP 
system was measured in terms of error reduction, completeness of information and efficiency. 
The study hypothesized that: There is no significant relationship between ERP system 
implementation and accuracy of accounting information system in public Universities in Kenya. 
In testing the third hypothesis it was deemed necessary to test the relationship of each measure of 
accuracy of information generated ERP on performance of AIS as this would help establish 
whether different measures of accuracy have the same or different effect on performance of AIS. 
To test the hypothesis, the specific model was formulated as follows: 
 P 
ln
ij
   0 j  1x1  2x2  3x3    
 Pi1 
Where:  
ln = natural log 
Pij = probability of success 
Pi1 =Probability of failure or 1-Pij 
β0j    = the intercept/constant 
β1, β2….. βj = the partial regression coefficients (slope) 
X1, X2 and X3 = Measures of accuracy: X1- Reduction of errors, X2- Completeness, 
X3- Efficiency 
ε = Error term 
  
 Findings presented in table 5 indicate that efficiency was found to have statistically 
significant effect on performance of AIS. The chi-square statistic for efficiency was 46.003 with 
an associated p-value of 0.000 at the 5 percent level of significance. Completeness of 
information and reduction of errors were not found to have a significant effect on performance of 
AIS. The chi-square statistics were respectively 5.918, p-value of 0.205 and 3.357, p-value of 
0.500 for completeness of information and reduction of errors. The null hypothesis was therefore 
accepted. 
 
Table 5: Likelihood Ratio Tests of ERP accuracy factors on performance of AIS 
 Model Fitting Criteria Likelihood Ratio Tests 
Effect -2 Log Likelihood of Chi-Square Df Sig. 
Reduced Model 
Intercept 128.300 45.982 4 0.000 
Reduction of errors 85.675 3.357 4 0.500 
Completeness 88.237 5.918 4 0.205 
Efficiency 128.321 46.003 4 0.000 
 
The model fitting information presented in Table 6 compares the final model against the 
baseline to see whether it has significantly improved the fit to the data. The Model fitting 
Information table gives the -2 log-likelihood values for the baseline and the final model, and also 
performs a chi-square to test the difference between the -2log likelihood of the two models. The 
227  
 
 
p-value is less than 0.005 indicating that the final model gives a significant improvement over 
the baseline intercept-only model.  
 
Table 6: Model Fitting Information  
Model Model Fitting Criteria Likelihood Ratio Tests 
-2 Log Likelihood Chi-Square Df Sig. 
Intercept Only 146.614    
Final 82.318 64.296 12 0.000 
 
The effect ERP implementation on the accuracy of information generated and thus the 
performance of AIS in public Universities in Kenya can be summarized in the model.  
 
Logit =  45.982 +  3.357X1+ 5.918X2+46.003X3+ε 
Discussion  
 This study established that reliability of information generated by ERP has a positive 
effect on performance of AIS, the effect was however not significant on reliability of information 
generated by ERP system. This finding concurs with earlier studies by Maines & Wahlen, 
(2010),  and HassabElnaby, Hwang, & Vonderembse, (2012) who noted that reliability is an 
essential characteristic contributing to the usefulness of accounting information implementation 
of ERP software alone may not guaranteed reliability.  
 The finding that access to information and timely generation of reports, both measures of 
timeliness of information were found to have significant effect on performance of AIS while 
reduction of audit lag was found to have an insignificant effect reaffirmed earlier studies by 
Leventis, (2013) and Owusu-Ansah (2010), who concurred that timeliness of generation of 
accounting information is most important factor affecting the timeliness of corporate financial 
statement reporting. 
  Efficiency as a factor of accuracy was found to have significant effect on performance of 
AIS while completeness of information and reduction of errors were not found to have a 
significant effect This finding reinforces previous studies by Velcu, (2007) and Spathis & 
Constantinides, (2010), who concurred that accuracy of accounting information system was 
enhanced by ERP implementation as it requires data to be entered only once and the relevant 
ledgers are updated automatically.  
 
Conclusion  
 The study findings revealed that ERP implementation has positive effect though not 
significant effect on performance of accounting information. The study thus concludes that 
implementation of an ERP system is an opportunity to implement improved controls and security 
of data which enhances reliability hence performance of accounting information. Effective use of 
ERP in public universities has become a powerful driver in performance of business processes as 
it leads to improved information access for planning and managing the institution, improved 
services for the faculty, students and employees, lower business risks, and increased income and 
decreased expenses due to improved efficiency. 
 The strength of ERP system is based on integration and automation which has helped in 
improving the information accuracy, timely generation of reports and in better decision making. 
A successfully implemented ERP system can be the backbone of business intelligence for an 
228  
 
 
organization, by giving management an integrated view of the business processes since it cuts 
across all the departments ensuring standardization of various business practices and access to 
real-time up-to-date data. The study further conclude that when the information that is generated 
by the ERP system is accurate, timely and reliable, this goes hand in hand in helping the 
organization to realize its goals. Following this findings, this study recommends that public 
universities should put more emphasis on the use of ERP across all the departments. Future 
studies may be conducted on the level of ERP adoption in different departments in public 
universities since this has a bearing on the timeliness, accuracy and reliability of AIS generated 
by the ERP.  
 
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