EKSU Journal of the Management Scientists

Effect of Electronic Accounting Payroll System on Performance of University Teaching Hospitals in Kwara State, Nigeria

Abstract

Teaching hospitals in Kwara State, Nigeria, face challenges in managing payroll, impacting financial performance and employee satisfaction. This study examined the impact of electronic accounting payroll systems on the performance of University Teaching Hospitals (UTHs) In Kwara State. Using a survey design, data collected from 178 respondents, including auditors, accountants, ICT staff, and senior employees, through closed-ended questionnaire was analyzed using descriptive statistics (mean and standard deviation) and inferential statistics (Ordinary Least Square regression analysis) to estimate all the hypotheses. Results showed that accounting payroll systems and web-management payroll systems (β = 0.040, p = 0.000; β = 0.071, p = 0.000) significantly influence UTHs performance in Kwara State, while payroll internal control systems do not (β = 0.420, p= 0.367). Therefore, the study concluded that accounting payroll system and web-management payroll system are good predictors of performance of UTHs in Kwara State, Nigeria. This implies that the more robust and efficient these payroll systems are, the better the performance of the hospitals. Whereas, the current internal control systems in place for payroll may not be effectively contributing to the performance outcomes of these hospitals. The study recommends UTHs in Kwara State to invest in and continue using electronic accounting and web-management payroll systems to enhance performance and sustainability.