Abstract:
A computerized accounting system involves the computerization of accounting information
which is established in order to facilitate decision making. Financial controls are at the very
core of resource management and operational efficiency in any organization. The overall
objective of this study was to determine the effect of electronic reporting on financial control
in public secondary schools in Narok county. The study used a descriptive survey design. The
study targeted a population of 656 accounting officers in public secondary schools in Narok
county. The study used stratified random sampling and obtained a sample size of 240. Data
was collected using a questionnaire. The questionnaire was tested for validity and reliability
to ensure that it provided the data that was required for the study. The data was analyzed
using descriptive statistics for frequency and percentages, Pearson correlation analysis and
simple linear regression analysis to summarize and classify data, to establish the relationship
between the variables and to determine the strength of association between the variables
respectively. On the effect of electronic reporting on the financial control in public secondary
schools in Narok county, the majority of the respondents agreed that it had an effect on
financial control. The effect was statistically significant when tested using Pearson correlation
(r = 0.621; p- value = 0.000). The hypothesis was tested using t-values, where the null
hypothesis was rejected based on the t-value (11.506) which was greater than the critical tvalues. The study therefore concluded that public secondary schools that seek to enhance
their financial control should embrace electronic reporting as in enhances transparency and
accurate reporting.
Keywords: Electronic Reporting and Financial Control
