Awareness and usage of computerized system in district assemblies in revenue moblisation a case study of Afigya kwabre South District assembly

Abstract

Low revenue mobilization is a major challenge affecting district assemblies all over Ghana including Afigya Kwabre District Assembly. The low revenue mobilization can be attributed to series of factors. The principal factor is the lack of appropriate technologies and tools to raise revenue. To date, local assemblies rely mostly on manual process to mobilize revenues rather than utilizing the various technological mechanisms available. The main focus of the study is to ascertain the level of awareness and the usage of Computerized Accounting System in revenue mobilization. Other objectives include; ascertain the use of computerized accounting systems on the performance of district assemblies and identify the challenges district assemblies encounter in accessing computerized accounting systems. The method used for the study is the case study approach and the data required was on revenue performance and structure of the Afigya Kwabre District Assembly. Data was collected from both primary and secondary sources. Twenty (20) out of Forty (40) staff of AKSDA served as a sample size for the study. Institutional questionnaire was employed in the collection of data. At the end of the study, it was revealed that 95% of AKSDA staff are aware of CAS. The research therefore recommends ways of improving revenue collection which is the introduction and implementation of the usage of CAS in revenue mobilization.