Integrated Financial Information System (Ifis) And Financial Performance Of Public Technical Institutions In West Nile: A Study Of Amelo Technical Institute, Adjumani District
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Date
2026
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Gulu University
Abstract
This study investigated the influence of an Integrated Financial Information System (FIS) on the financial performance of public technical institutions in Uganda’s West Nile region, The purpose of this study was to investigate the influence of Integrated Financial Information System in enhancing financial performance of public technical institutions in West Nile: a study of Amelo Technical Institute, Adjumani. The study examined the level of FIS utilization, the level of financial performance, the effect of FIS on financial performance, and the mediating effect of organizational support on this relationship at Amelo Technical Institute, Adjumani. Grounded in the Technology Acceptance Model (TAM), which posits that perceived usefulness and perceived ease of use determine user acceptance and actual system usage, the study employed a descriptive and cross-sectional design with a mixed-methods approach. Quantitative data were collected from eighty respondents using structured questionnaires, complemented by qualitative data from ten key informant interviews, and analyzed using descriptive statistics, regression analysis, and moderation analysis. The findings revealed that actual system usage emerged as the only significant predictor of financial performance, while user perceptions of usefulness and ease of use did not independently predict outcomes. Although user acceptance and actual system usage were high, financial performance remained moderate, with strengths in enrolment-driven revenue but persistent weaknesses in expenditure management and revenue diversification. Organizational support did not function as a significant moderator of the relationship between FIS and financial performance. The primacy of actual usage over perceptual factors suggests that deepening behavioral engagement with the system matters more than improving attitudes alone; however, the non-significant moderation of organizational support indicates that current management commitment and training lack the analytical depth and competency-building focus needed to amplify performance gains. Management should integrate all revenue streams into real-time FIS capture, implement competency-verified role-specific training, and institutionalize FIS-generated cash flow projections in strategic meetings, while the Ministry of Education should fund coordinated FIS implementation programmes across West Nile TVET institutions and future research should employ longitudinal, multi-institution designs with objective financial data.
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Keywords
Integrated Financial Information System (FIS), Financial Performance, Technology Acceptance Model (TAM), Actual System Usage, Organizational Support, Public Technical Institutions, Amelo Technical Institute, West Nile, Uganda.