Assessing the implementation of the electronic salary payment voucher of the controller and accountant general department: a case study of Ghana education service (GES)

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Date
2016-08
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KNUST
Abstract
ABSTRACT The study assesses the implementation of the Electronic Salary Payment Voucher (E-SPV) system of Controller and Accountant General‟s Department (CAGD) on Ghana Education Service (GES). Little has been done to assess the implementation of E-SPV of the system in Ghana since its adoption again, the resistance of teachers and public sector workers against it, makes this study worth considering. Mixed method research design of quantitative and qualitative was employed using convenience and purposive sampling techniques to select 500 teachers and 6 CAGD staffs respectively. Questionnaires and structured interview guide were used to elicit data from the respondents. Data were gathered from both primary and secondary sources and SPSS and Qualitative Content Analysis (QCA) were used to analyze the primary data gathered. The study revealed that lack of adequate knowledge in the E-SPV system has resulted in the mal-handling of e-pay documents. Moreover, the study concluded that teachers within the educational sectors are faced with avalanche challenges such as lack of equipment like computers and internet services to validate workers‟ pay on the voucher and access to their pay slip information and due to that, some have to walk long distances to access internet services which increases their security and privacy risks level. The E-SPV system has nevertheless, brought convenience, cost effectiveness and easy access to salary information and validation before payment to teachers. However, CAGD challenges reported were, system malfunctions, internet related issues etc. and their benefits included: system cost effectiveness, prompt and fast access to approved vouchers before payment, etc. The study therefore, recommended that, employees be sensitized constantly on the system, provided with the basic equipment, among others to enable adequate and proper use of the system.
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A thesis submitted to the Department of Human Resource and Organizational Development, Kwame Nkrumah University of Science and Technology, in partial fulfilment of the requirement for the degree of Master of Business Administration (H R M Option) School of Business, KNUST College of Humanities and Social Sciences
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