Contribution of Control Numbers System on Monitoring Revenue Collection at Kilimanjaro Christian Medical Centre, Tanzania
Article Sidebar
Main Article Content
Abstract
Effective management of revenue collections involves ensuring accuracy, accountability, and transparency in financial transactions, which are critical for maintaining public trust and organizational integrity. This paper sought to assess the contribution of the control number system in monitoring revenue collection at Kilimanjaro Christian Medical Center (KCMC) Hospital in Tanzania. The Diffusion of Innovation Theory was used to inform the study. The study adopted a concurrent research design with a mixed approach. The population of the study was 290 employees who are directly concerned with revenue collection at the Hospital. A sample of 153 respondents was obtained using a sample size calculator with a confidence level of 95%, a sampling error of 5%, and a population proportion of 30%. A semi-structured questionnaire was distributed to revenue collectors and administrators using a simple random sampling procedure. Content validity was used to ensure the validity of the instrument while a Cronbach alpha coefficient test was used to ensure the reliability of the instrument where a coefficient of 0.792 was obtained. Demographic data were analyzed using descriptive statistics presented in tables. Analysis of Variance (ANOVA) and a linear regression was used to test the significance of the variables. The findings revealed that most of the respondents admitted that the control number system influences the control of revenue collection by enabling the Hospital to increase revenue collection. It was further revealed that the control number system can provide an additional competitive edge in monitoring revenue sources and improving the quality of financial reporting. It is concluded that a control number system is important in monitoring revenue collection at KCMC Hospital. The study recommends that to improve the use of the control number system in control of revenue collection, it is crucial to conduct training for all revenue collectors and clients regularly so that the efficiency of the system is kept intact and to reduce associated risks.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
How to Cite
References
Abeysekera, I., & Sharma, R. (2023). Activity-based costing technology adoption in Australian universities. Frontiers in Psychology, 14. https://doi.org/10.3389/fpsyg.2023.1168955
Akuro, P. (2019). Social internal control mechanisms and revenue generation in Rivers State Internal Revenue Service (RIRS). Arts and Social Sciences Journal, 10(1), 1-8. Doi: https://doi.org/10.4172/2151-6200.100043
Almaiah, M. A., Alfaisal, R., Salloum, S. A., Hajjej, F., Shishakly, R., Lutfi, A., ... & Al-Maroof, R. S. (2022). Measuring institutions’ adoption of artificial intelligence applications in online learning environments: Integrating the innovation diffusion theory with technology adoption rate. Electronics, 11(20), 3291. https://doi.org/10.3390/electronics11203291
Atamurotovich, E. K., Kilichevich, A. T., Ahmadovich, O. I., & Tuychiyevich, I. K. (2022). Financial and Tax Economic System in Surhan Oasis. Journal of Positive School Psychology, 6(10), 2128-2141.
Bahl, R. W., & Bird, R. M. (2018). Financing the benefits of development: An introduction to public finance. Routledge. 356pp.
Choudhary, A., & Mishra, D. (2020). Control Numbers and Revenue Leakages: Evidence from the Banking Sector. Journal of Finance and Economics, 8(3), 137-146.
Hsiao, C. (2022). Analysis of panel data (No. 64). Cambridge University Press. https://doi.org/10.1017/9781009057745
Huda, N., Hasan, M. R., & Nishat, R. (2017). Impact of VAT system on revenue collection: Evidence from Bangladesh. Journal of Taxation and Regulatory Framework. II(I), 1–12.
Huda, S. S., Kabir, M. H., Popy, N. N., & Saha, S. (2020). Innovation in financial services: the case of Bangladesh. Copernican Journal of Finance & Accounting, 9(1), 31-56. https://doi.org/10.12775/CJFA.2020.002
Jones, E. (2020). The political economy of bank regulation in developing countries: risk and reputation (p. 416). Oxford University Press. https://doi.org/10.1093/oso/9780198841999.001.0001
Johnson, A., & Smith, B. (2017). The effect of control number orderly practice on revenue collection efficiency: Evidence from a developing country. Journal of Public Finance and Administration, 25(2), 145-163.
Jung, Y., Kim, H., & Bahn, M. (2019). An empirical analysis of factors influencing tax revenue collection: Evidence from OECD countries. Sustainability.
Kaur, R., & Singh, M. (2018). Impact of Control Numbers on Reducing Revenue Leakages in the Telecommunication Industry. International Journal of Scientific Research and Management, 6(9), 630-635.
Kumar, A., & Awasthi, A. (2020). Control numbers: Challenges and implications for global implementation. International Journal of Technology and Infrastructure Management, 12(3), 45-60.
Kimani, J. N. (2015). Role of Internal Control Systems in Management of Revenue by Nyeri County Government. http://41.89.227.156:8080/xmlui/handle/123456789/317
Mashauri, A. M. (2018). The impact of the control number system on revenue collection in Tanzania. Journal of Public Finance and Public Choice.
Muchoki, M. (2020). Effect of internal control systems on efficient revenue collection at the National Transport and Safety Authority (Doctoral dissertation, UoN). http://erepository.uonbi.ac.ke/handle/11295/154073
Ning, Z., Zhang, K., Wang, X., Obaidat, M. S., Guo, L., Hu, X., & Kwok, R. Y. (2021). Joint computing and caching in 5G-envisioned Internet of Vehicles: A deep reinforcement learning-based traffic control system. IEEE Transactions on Intelligent Transportation Systems, 22(8), 5201-5212. https://doi.org/10.1109/TITS.2020.2970276
Omary, F. (2020). Assessing the Efficiency of Electronic Fiscal Devices in Enhancing Tax Revenue Collection and Business Operations in Tanzania: A Case of Ilala Municipality (Doctoral dissertation, Mzumbe University). http://hdl.handle.net/11192/4483
Rashid, M. H. U. (2020). Taxpayer's attitude towards tax evasion in a developing country: do the demographic characteristics matter? International Journal of Applied Behavioral Economics (IJABE), 9(2), 1-19. https://doi.org/10.4018/IJABE.2020040101
Saeed, A., Gao, S., Khan, M. A., & Ahmad, N. (2020). Control numbers, governance quality, and tax evasion: Evidence from Pakistan. International Journal of Economics, Commerce and Management.
Salam, R. (2022). The Effectiveness of Accounting Information Systems on Vehicle Sales Growth. AKADEMIK: Journal Mahasiswa Ekonomi & Bisnis, 2(1), 10-18. https://doi.org/10.37481/jmeb.v2i1.244
Sausi, J. M., Mtebe, J. S., & Mbelwa, J. (2021). Evaluating user satisfaction with the e-payment gateway system Tracking Transactions: https://doi.org/10.4102/sajim.v23i1.1430
Smith, J. (2018). The role of control numbers in revenue collections. Journal of Financial Management. 3(9): 39-51.
T, Ravikumar., N., M., J., S., & R., R. (2020). Digital Payments Diffusion in Emerging and Developed Economies. In International Journal of Innovative Technology and Exploring Engineering (Vol. 9, Issue 4, pp. 273–279). Debit cards https://doi.org/10.35940/ijitee.d1357.029420
Karthik, P. C., Deepthi, M. S., & Abhiram, K. (2020). Secure Connected Transactions using Face Verification. In International Journal of Engineering and Advanced Technology (Vol. 9, Issue 5, pp. 165–167). https://doi.org/10.35940/ijeat.d8023.069520
Zubir, Dr. A. S. B. H. M., Aishah, Dr. N., Ali, Dr. A., Mokhlis, Dr. S., & Sulong, Dr. F. (2020). Doing Business using Cryptocurrency in Malaysia. In International Journal of Management and Humanities (Vol. 4, Issue 9, pp. 148–157). https://doi.org/10.35940/ijmh.i0899.054920