Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
Digitalization Of Financial Management Systems And Financial Transparency In The Public Sector: A Case Study Of Kampala Capital City Authority (KCCA)
Obura Patrick, Kirwisa Matovu
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 5, No. 4 |
| Published | 30 April 2026 |
| ISSN | 3006-4384 |
Abstract
The digitalization of public financial management has become a global necessity for enhancing accountability and reducing fiscal leakages. This study investigated the impact of Digital Financial Management Systems (DFMS) on financial transparency at Kampala Capital City Authority (KCCA). Despite the implementation of systems like the Integrated Financial Management System (IFMS) and e-Government Procurement (eGP), challenges such as reporting delays and fund misallocation persist. The study was guided by three specific objectives: to examine the effect of DFMS adoption, to assess the influence of user competence and training, and to evaluate the impact of ICT infrastructure and technical support on financial transparency. Grounded in the Technology Acceptance Model (TAM), the research employed a descriptive case study design. The target population included KCCA finance officers, auditors, and management staff. Data was collected through questionnaires, interviews, and documentary reviews, covering a five-year period from 2020 to 2025. Preliminary findings indicate that while the automation of financial processes has improved record-keeping and data accessibility, the full potential of transparency is often hindered by limited digital literacy among staff and intermittent technical support. The conceptual relationship between these variables is illustrated below: The study concluded that the mere acquisition of technology is insufficient without a corresponding investment in human capital and robust technical infrastructure. The research recommends that KCCA prioritizes continuous capacity-building programs and strengthens its ICT support systems to ensure real-time financial reporting and public trust. These findings provide a strategic roadmap for policymakers and local government authorities to improve governance through digital transformation.
Keywords
Digitalization
Financial
Management Systems
Transparency and Public Sector
Cite This Article
Obura Patrick & Kirwisa Matovu (2026). Digitalization Of Financial Management Systems And Financial Transparency In The Public Sector: A Case Study Of Kampala Capital City Authority (KCCA). Metropolitan Journal of Academic Multidisciplinary Research, 5(4). https://journals.miu.ac.ug/pages/article.php?article_id=567
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