An Examination of the Effectiveness of the Implementation of Government Accounting Systems in Namibia: A Case of the Office of the Auditor General in Windhoek

Abstract

This study examines the effectiveness of the Office of the Auditor General (OAG) in implementing government accounting systems in Namibia. The study was motivated by concerns over alleged corruption in Namibia’s government accounting systems. The research design used for this study was a descriptive cross-sectional survey, with the analysis unit consisting of OAG workers from several departments. A total of 227 OAG workers were randomly selected from a pool of 527 through stratified random selection. The study used SPSS to conduct tests, including Cronbach’s Alpha to determine internal consistency and descriptive statistics using the mean and standard deviation. The study’s findings indicate that capital resources, management support, and adequate training are crucial for the successful implementation of the Integrated Financial Management Information System (IFMIS). Furthermore, the study suggests that deploying IFMS can lead to transparency and efficiency, and that implementing advanced IT, financial controls, and expense management can improve IFMS deployment across government entities without sacrificing transparency or efficiency.