The SIJ Transactions on Computer Science Engineering & its Applications (CSEA), Vol. 2, No.

5, July 2014
ISSN: 2321-2381 2014 | Published by The Standard International Journals (The SIJ) 195



AbstractThe purpose of this research project was to develop a model for acceptance of computer based
parking revenue monitoring. To start with, the factors that lead to adoption of the computer-based parking
revenue monitoring were considered. This was meant to address the problem of parking fee collection and
tracking in Kisii County, such as non-remittances, inefficiency in fee collection, fee payment evasion and lack
of transparency and accountability. The research study focused on issues like: determining how computer-
based systems can be used in parking revenue inflow monitoring and their advantages; investigating on the
revenue monitoring mechanisms; and the development of a COBAPRI model, using the field study findings. A
quantitative research was adopted because of the need to carry out statistical analysis on the obtained data. The
target population included parking fee collectors and car owners. Simple random sampling method was
employed to select respondents. The required data was collected using closed-ended questionnaires for easy of
analysis. This data was then tabulated and presented in graphs for interpretation purposes. It was expected that
with the adoption of the proposed system, fraud and corruption, that make the county to lose millions of
money, could be prevented. In this way, development of the county could be boosted and hence the improved
services to the citizens.
KeywordsCOBABRI; Computer-based; Inflow; Revenue.
AbbreviationsAutomated Clearing House (ACH); Computer Based Parking Revenue Inflow (COBAPRI);
Electronic Transfer Account (ETA); Graphical User Interface (GUI); Innovation Diffusion Theory (IDT);
Perceived Ease Of Use (PEOU); Perceived Usefulness (PU); Technology Acceptance Model (TAM).

I. INTRODUCTION
OMPUTER-based model have the ability to introduce
immense efficiencies to business processes that can
lead to increased revenue collection. Otieno et al.,
(2013) found that there is a relationship between Information
Systems and effectiveness in revenue collection. However,
their implementations are hindered by challenges such as
resistance to change by the council staff.
The parking fee form one of the main sources of revenue
inflows for most Kenyan county governments. However,
parking fee collectors have been accused of various frauds
including embezzlement of public funds. Some of them
collect parking fee but dont issue receipts for accountability.
Hence millions of money ends up in individual peoples
pocket, instead of being used to develop counties. Due to the
inefficiencies in the current revenue collection system, many
car owners also evade paying their dues, or underpay them.
There is therefore need to employ an integrated parking
fee collection and tracking system to curb these multi-
practices. According to Jacqueline Owusu (2008), the use of
documents such as tax clearance certificates in Ghana had led
to increased corruption as many traders used fake documents.
II. ELECTRONIC PARKING REVENUE
COLLECTION
The parking fee collection techniques include manual
systems and electronic systems. It also describes the setbacks
faced by County activities such as non-remittances,
inefficiency in fee collection, fee payment evasion and lack
of transparency and accountability. This increases efficiency,
accountability and transparency on areas such as time spent
for each transaction [Jefrey, 2012].
2.1. Revenue I nflows Collection Mechanisms
According to Guldentops (2011), the major revenue
collection mechanisms include direct deposit, Direct Express
Debit Card, Electronic Transfer Account and Vendor Express
Program. Direct deposit is an electronic payment mechanism
that uses the Automated Clearing House (ACH). This is a
payment and collection system for the settlement of
C
*Chairman, Department of Information Technology, Kisii Campus, Jomo Kenyatta University of Agriculture and Technology, KENYA.
E-Mail: abantima{at}gmail{dot}com
**Student, Department of Information Technology, Kisii Campus, Jomo Kenyatta University of Agriculture and Technology, KENYA.
Abanti Cyrus* & Peter Sungu Nyakomitta**
Adoption of Computer based Model for
Monitoring Parking Revenue Inflow
The SIJ Transactions on Computer Science Engineering & its Applications (CSEA), Vol. 2, No. 5, July 2014
ISSN: 2321-2381 2014 | Published by The Standard International Journals (The SIJ) 196
electronic debits and credits between financial institutions,
without the physical movement of cheques. Electronic
Transfer Account (ETA) is another mechanism for remittance
of cash inflows. It is suited for those people who do not have
a bank account so that they can have an account to receive
payments electronically. It is a low-cost Treasury-designated
account made available by certain Federally-insured financial
institutions, such as banks, credit unions, or savings and loan,
acting as a Financial Agent [Ahmed, 2012].
Vendor Express Program requires that vendors pay for
their services electronically. It is used to transfer money and
remittance information to vendors, contractors, grant
recipients and other commercial operations [Thomas, 2008].
According to Martin (2013), creating a sustainable
revenue collection system that can collect revenue in an easy,
efficient and cost effective manner is a goal that many
Central Governments around the struggle to achieve. One of
the challenges achieving this is the complicated online
revenue remittance systems. As such, to improve efficiency
in digital tax and revenue collection, online processing must
be made easier for the taxpayer. By deploying technology
that is specifically designed to address tax collection within
the digital era, revenue agencies can reduce the
administration burden on the taxpayer through guided,
automated online workflows. They can also address specific
taxpayer queries more efficiently through context-sensitive
help, and use workflows to channel queries to the right
people and departments for improved response times.
Digitization can help close the gap between taxes owed
and taxes collected. The specific areas that technology can
address include: Promoting voluntary compliance and
convenience through easy to use always on self-service
models; Deploy high performance analytics to uncover, track,
analyze, and address non-compliance quickly and effectively;
Leverage data to research and improve compliance measures
and better customize taxpayer services.
2.2. Models for Acceptance of Computer-based Revenue
I nflows Monitoring
Researchers in the area of Information Systems and
Information Technology are interested in investigating the
theories and models that will have power in predicting and
explaining behaviour across many domains. The main
objectives of these studies are to investigate how to promote
usage and also examining what hinders usage and intention to
use the technology. Some of the technology models that the
researcher casually assessed as are: Innovation Diffusion
Theory (IDT), Social Cognitive Theory, and Technology
Acceptance Model (TAM) [Kripanont, 2007]. However, as
illustrated in the following the sub-sections, TAM was
selected for this study because of the reasons given below.
2.3. Theoretical Framework Model
The study purposively adopted the Technology Acceptance
Model (TAM). Although many models have been proposed
to explain and predict the use of a system, the Technology
Acceptance Model has been the only one which has captured
the most attention of the Information Systems community
[Mohammad, 2009]. According to Larry (2009), when a well-
considered technology asset management program is
implemented, the company will begin discovering an
enormous range of technology -related cost reductions. The
key to serious technology cost reductions was based in how
well the technology processes are planned out and
infrastructure of the initiative.
Perceived Usefulness is the extent to which a user
believes that utilizing a given system would boost his job
performance. Perceived Ease Of Use is the level to which a
user believes that utilizing a particular system would be free
of effort [Gilbert, 2012]. The Behavioral Intention to Use is
jointly determined by attitude and perceived usefulness.
Attitude is influenced by Perceived Usefulness (PU) and
Perceived Ease Of Use (PEOU). Figure 1 below shows the
extended model that was used for this project.

Figure 1: The Proposed Extended Technology Acceptance
It is expected that if the users are well informed about the
usefulness of the new system, then they will adopt it. This
was investigated by the awareness variable. The users also
need to be assured that they were enough help in case the
system malfunctions. This was investigated by the user
support variable. Providing guidance on the way the new
system operates is also likely to influence their tendency
towards adopting it. This was studied using the training
variable. The kind of user support that is offered be it
technical or documentation, will greatly affect system
acceptance. A good user interface is expected to make it easy
to utilize the system. This is because users interact with the
system via its user interface. All these external variables was
investigated by use of questionnaires and depending on users
responses, the researcher will adopt and drop some.
III. METHODOLOGY
The researcher adopted experimental design to achieve his
objectives. This involved designing the model, developing it
and testing it in real life revenue collections environment.
Depending on the received responses, the model was refined
according to user needs and a final model was then delivered
and put into use. This research project targeted Kisii County
Government revenue staff. The researcher applied Simple
random sampling method which was employed to select
respondents. This was deemed appropriate in provision of
The SIJ Transactions on Computer Science Engineering & its Applications (CSEA), Vol. 2, No. 5, July 2014
ISSN: 2321-2381 2014 | Published by The Standard International Journals (The SIJ) 197
representative data. A questionnaire consists of a number of
questions printed or typed in a definite order on a form or set
of forms. Questionnaires were distributed to the respondents
so as to get the required data for this study.
IV. RESULTS ANALYSIS AND DISCUSSION
4.1. Result Analysis
The researcher undertook to understand the advantages
accrued from the utilization of a Computer-Based Revenue
collection and Monitoring system. This was done with the
intent of finding out how this model performs in terms of
increasing transparency, efficiency and accountability. The
table below gives a summary of the various analyses that
were carried out on the obtained results.
Table 1: Descriptive Statistics on Merits of Computer-based Model
N Minimum Maximum Mean
Std.
Deviation
Efficiency 26 1 3 1.73 .827
Transparency 26 1 3 1.54 .859
Accountability 26 1 3 1.62 .752
Efficiency refers to the level to which time, effort or cost
is well used for the intended task or purpose. It is often used
with the specific purpose of relaying the capability of a
specific application of effort to produce a specific outcome
effectively with a minimum amount or quantity of waste,
expense, or unnecessary effort [Robinson, 2014]. A scale of 1
to 3 was used (1=Strongly Agree, 2=Agree, 3=Dont Agree).
The researcher queried the respondents on the degree to
which the prototype electronic revenue collection system
increases efficiency. The pier chart below shows the analysis
of the results obtained.

Figure 2: Efficiency Measure on Computer-based Model System
Transparency is the process of operating in such a way
that it is easy for other people to see what actions are
performed [Tomlinson, 2014]. The researcher therefore
undertook to understand whether computer-based model can
increase transparency in organizations and to what extent. A
scale of 1 to 3 was used (1=Strongly Agree, 2=Agree,
3=Dont Agree). The results obtained were analyzed as
shown below.

Figure 3: Transparency Measure on Computer-based Model System
Accountability refers to the acknowledgment and
assumption of responsibility for actions, products, decisions,
and policies.

Figure 4: Accountability Measure on Computer-based Model
System
This encompasses the administration, governance, and
implementation within the scope of the role or employment
position and includes the obligation to report, explain and be
answerable for resulting consequences [Tembo, 2012].
Respondents were asked to indicate their level of agreement
or disagreement on the idea that ERS prototype lead to
increased accountability. A scale of 1 to 3 was used
(1=Strongly Agree, 2=Agree, 3=Dont Agree). This is
depicted in figure 4 above.
4.2. Revenue Monitoring Mechanisms
This is the process of monitoring cash inflow. It allows one to
monitor income, expenses, how and where one spends his
money [Catherine, 2012]. It is an important component for
managing money. This is because it gives one the picture and
creates a structure for spending. The researcher queried the
respondents on whether a system is in place for financial
tracking in Kisii County. A scale of 1 to 3 was used (1=Not
Sure, 2=No, 3 Yes). Table 2 the analysis of the obtained
results.
Table 2: Descriptive Statistics on Tracking Mechanism
N Minimum Maximum Mean
Std.
Deviation
Revenue
Tracking
26 1 3 1.96 .662
The SIJ Transactions on Computer Science Engineering & its Applications (CSEA), Vol. 2, No. 5, July 2014
ISSN: 2321-2381 2014 | Published by The Standard International Journals (The SIJ) 198
The pie chart was then designed to represent this
information. The figure below shows the results obtained
from the field study.

Figure 5: Revenue Tracking
4.3. Explanation of COBAPRI Model
As part of the study, the researcher developed a prototype
Computer-Based Revenue system that was then availed to the
respondents. They interacted with it in a real environment of
revenue collection. They then provided information on how it
should be modified and customized to meet the County
Governments requirements. This provided a basis for its
fine-tuning, taking the respondents needs into consideration.
The respondents were then asked to provide information on
what aspect of the system they deemed was critical for the
adoption or rejection of the system. This is discussed in the
sub-sections below.
According to Merriam (2014), an interface is the point of
interaction

with software, or computer hardware, or
with peripheral devices such as a computer monitor or
a keyboard. A good user interface is one that is attractive to
the human eye and easy to use. The respondents were
therefore asked to provide information on whether the CBMS
interface may affect their decision to adopt it. A scale of 1 to
3 was used (1=Strongly Agree, 2=Agree, 3=Dont Agree).
The figure below shows the analysis of the results obtained.

Figure 6: Computer-based Revenue Graphical User Interface
Navigation refers to the process of moving from one
system component/module to another. Systems use various
mechanisms to move through their components. Such
mechanisms include buttons and hyperlinks. A system that is
easy to navigate is the one that requires little effort to go
through its various functionalities. The researcher therefore
sought to find out how navigation affects the adoption of
computer-based model. A scale of 1 to 3 was used
(1=Strongly Agree, 2=Agree, 3=Dont Agree) for the
proposed construct. Figure 7 shows the analysis of the results
obtained.

Figure 7: Computer-based Revenue System Navigation
The field study findings were further subjected to
statistical analysis as shown in Table 3. N represents the
number of respondents, whose total was twenty six and the
range for the scale used was 2 (3-1). The mean on
Technology Acceptance element as per the study was
constantly truncated to 2.00 with standard deviation as
indicate below.
Table 3: Descriptive Statistics on Technology Acceptance Model
N Minimum Maximum Mean Std. Deviation
Interface 26 1 3 2.38 .804
Navigation 26 1 3 2.27 .874
Awareness 26 1 3 2.31 .679
Training 26 1 3 2.31 .788
Support 26 1 3 2.31 .788
V. DISCUSSION
The purpose of the discussion is to state research
interpretations and opinions, explain the implications of the
research findings, and make suggestions for future research.
Its main function is to answer the questions posed in the
Introduction, explain how the results support the answers and,
how the answers fit in with existing knowledge on the topic.
5.1. Computer-based System for Parking Revenue I nflow
Monitoring
Reference to table 1, N represents the number of respondents,
whose total was twenty six and the range for the scale used
was 2 (3-1). The mean efficiency as per the study was 1.73
indicating that most of the respondents approved the
Efficiency by making Yes as their preferred scale and the
standard deviation was 0.827, which is a numerical value
used to indicate how widely individuals in a group vary as
shown in the sample of this analysis.
The mean value for Transparency as per the study was
rounded off to 2.00 and the standard deviation was 0.859, as
shown on the table. On the other hand, the mean
Accountability as per the study was rounded to 2.00 and the
standard deviation was 0.752.
From the statistical analysis on figure 6, it is clear that
50% of the respondents strongly agreed, 27% agreed while
23% disagreed on the proposed idea of CBM increasing
efficiency. Hence the total percentage of those who approved
the idea was 77% (50% + 27%). This can be attributed to the
fact that CB-RIS are faster to operate, require less effort and
The SIJ Transactions on Computer Science Engineering & its Applications (CSEA), Vol. 2, No. 5, July 2014
ISSN: 2321-2381 2014 | Published by The Standard International Journals (The SIJ) 199
reduce on costs as work that could be done by many people
can be done by few people.
The analysis on figure 3 shows that 69% of the
respondents strongly agreed on the idea that CB-RIS increase
transparency in an organization. 8% of the respondents
agreed while only 23% refuted this idea. Therefore the total
respondents who approved the transparency idea were 77%
(69% + 8%). The reason that can be advanced for this
observation is that CB-RIS help to curb fraud by immediately
reflecting on transactions, producing periodic reports for
middle and top managers. These reports aid in monitoring
activities and hence increased transparency.
Figure 4 gives the results of an analysis on
Accountability Measure on CBM. It depicts that 14 of the
respondents strongly agreed, 8 agreed while only 4 disagreed.
The total respondents who approved the accountability issue
were 22, representing 85% of the entire population. Only
15% disapproved the idea. This can be related to the fact that
CB-S need username and passwords for one to be logged in,
and once logged in, his activities are tracked. Hence he can
be called upon to be liable for any misconduct or
misappropriations.
5.2. Revenue Monitoring Mechanisms
The mean Tracking Mechanism as per the study was rounded
to 2.00 and the standard deviation was 0.662. From the
findings 23% of the respondents were not sure whether
financial tracking is done, 58% indicated that there is no such
a system while only 19% indicate that financial tracking is
done. The small percentage is an indication that financial
tracking is not done at all, or if it is done, then it is poorly
done. These positive responses may have come from middle
and top managers who may have wanted to secure their jobs
by claiming that indeed they do track the finances. However
if such tracking was in place, then most respondents would
have known its existence.
5.3. COBAPRI Model for Revenue Tracking
Reference to table 3, N represents the number of respondents,
whose total was twenty six and the range for the scale used
was 2 (3-1). The mean on Technology Acceptance element as
per the study was constantly truncated to 2.00 with standard
deviation as indicated.
The user interface analysis is shown by figure 6. It
reveals that 58% of the respondents strongly agreed, 23%
agreed while only 19% disagreed to the idea that a good user
interface is key to the adoption or rejection of a CB-RIS.
From these results, it is apparent that 78% (58% + 23%) of
the respondents believes that a good user interface is critical
if they are to use the CB-RIS. This is because the Graphical
User Interface (GUI) is the first item that the user interacts
with. In fact, it is the medium through which the user
executes commands to the system and relays the responses.
Hence a well designed user interface strongly affects its
adoption or rejection.
This chart on CB-RIS navigation on figure 7 reveals that
14 of the respondents strongly agreed that an easy to navigate
system is likely to be adopted, 5 agreed while only 7
disagreed. Hence the total respondents who supported the
idea were 19, representing a 73% of the entire population.
Therefore system developers need to consider designing of
systems that are easy to move through, if these systems are to
be adopted in organizations. Very cumbersome to navigate
systems confuse the users, leading to their rejection.
From the above results, the prototype CB-RIS system is
likely to be adopted by Kisii County Government for revenue
tracking and monitoring. This is because the results indicate
that majority of the respondents approved of its interface and
navigation capabilities.
5.4. Model Development
Construct reliability evaluates the interior consistency of a set
of variables. It captures the extent to which a set of evaluates
indicate the common latent construct [Abanti Cyrus Makori
et al., 2014]. Alpha coefficient was used to study internal
variable consistency using the Lisrel Software. The
component measurement model defines the constructs (Latent
variable) that the model will use and assigns observed
variables. The structural model then defines the caused
relationship among these latent variable; the arrows between
the latent variables represent these structural connection). The
measurement model uses factor analysis to assess the degree
that the observed variables load on their latent constructs. In
the path diagrams, squares represent observed used to imply a
variable and circles represent the latent concepts. Single-
headed arrows are direction of assumed causal influence, and
double-headed arrows are used to represent covariance
between two latent variables.
This section demonstrates how to estimate factor
confirmatory factor model. The loadings standardized
represent the correlation between each.
Graphical presentation of the results is shown in figure 8,
showing the standardized LISREL path coefficients with their
respective significance levels. The output shows the path
diagram and the chi-square goodness-of-fit test, as well as the
RMSEA test.

Figure 8: A Path Diagram Presentation CB-MS
The standardized loadings represent the correlation
between each observed variable and the corresponding
factors. In view of first indicators of CBM, they are 0.81 for
GUI, 0.77 for Nav, and 0.32 for Aware. Considering the
indicators of CIF, the standardized loadings are 0.90 and 0.32
for 0.32 PEOU, they are 0.50 for Eff, 0.46 for Acc and 1.00
for Trans. PU, they are 0.31 for Pk 0.34 and 0.05 for
Tracking.
The SIJ Transactions on Computer Science Engineering & its Applications (CSEA), Vol. 2, No. 5, July 2014
ISSN: 2321-2381 2014 | Published by The Standard International Journals (The SIJ) 200
This CFA (Confirmatory Factor Analysis) model fits the
data quite well. The Chi-squares (2)/ degrees of freedom
with 41 and its p-value of 0.09860 do not reject the null
hypothesis of a good fit. RMSEA of 0.106 also suggest that
the model fits the data well. Aware, SUP, ACC, PK, RECPT
and RECO have poor factor loadings at the level below 0.50,
suggesting that they appear not fit in well with the model as
shown in figure 8. The figure below shows the final model
that was developed by dropping the constructs that loaded
lower than the theoretical established values, and upholding
the ones that loaded higher than these values.

Figure 9: Final COBAPRI Model
The model developed integrated independent variables
CBM, dependent variables CIF and the mediating variable
PEOU. This model illustrates the association between
individuality traits and technology acceptance of Computer-
Based system. The model was called Computer based parking
revenue Inflow (COBAPRI) model as shown in figure 9.
5.5. Analysis of Measurement Model
In the measurement model, both convergent and discriminant
validity were checked. Discriminant validity measures the
degree to which the constructs in a model are dissimilar. It is
very crucial to determine this validity where the variables are
interconnected. Convergent validity refers to the degree to
which items that measure the same construct are correlated.
The cut off value is 0.5 [Mohammed, 2013]. Validity on
factors that affect electronic revenue collection was tested
using discriminant and convergent validity as shown in table
4, below. The convergent validity was significant because all
the factors except factor Deposits loaded lower than 0.50
after extraction. Therefore convergent validity was achieved.
Table 4: Convergent and Discriminant Validity
Initial Extraction
Age 1.000 .908
Gender 1.000 .798
Work Experience 1.000 .913
Education 1.000 .728
Efficiency 1.000 .781
Accountability 1.000 .584
Transparency 1.000 .930
Deposits 1.000 .409
Receipts 1.000 .745
Tracking 1.000 .833
Interface 1.000 .811
Navigation 1.000 .783
Awareness 1.000 .566
Training 1.000 .902
Support 1.000 .660
5.6. Reliability of the Model
This was investigated using the standardized factor loading
squared (R
2
). It measures the extent that a factor can explain
the variance in a manifest variable. The figure 10 was
obtained by evaluating the squares of the alpha coefficients.
R2 is the amount of disparity in the dependent variable that is
accounted for by discrepancy in the independent variables. It
is calculated by the significance of the coefficient of
determination, often called R2 adjusted. This is because R
square tends to over-approximate the accomplishment of the
model when applied to the actual world. Therefore an
Adjusted R Square value is considered which accounts for the
number of variables in the model and the number of
observations a model is based on. The value of Adjusted R
square that is closer to 1 is recommended. The closer
Adjusted R2 is to 1 the better, because the Adjusted R Square
value gives the most useful measure of the success of a
model.
This is because the Adjusted R Square value gives the
most valuable measure of the success of a model. In figure 10
shows the adjusted R2 is .843 which is closer to 1.
Model Summary

Figure 10: Reliability of the Model
The figure above presents a outline of the multiple
regression analysis showing the influence of the independent
variables (Gui, Nav, and Aware) on perceived usefulness as
the dependent variable.
VI. CONCLUSION
The intention of this research study was to develop a model
that would explain the adoption of computer-based parking
revenue monitoring. It had three objectives, all of which were
successfully achieved. To start with, it was determined that
computer based systems can be used in record keeping and
updating parking revenue records. Their advantages included
increased efficiency, transparency and accountability.
Moreover, it was evident that Kisii County uses manual
system to collect and monitor parking revenue inflows. There
was no electronic parking revenue monitoring in place.
Finally, a model that sought to explain the adoption of
computer-based systems for parking inflow monitoring was
developed using the LisRel Software.
Computer based systems lead to increased efficiency,
transparency and accountability in revenue parking inflow
management. Since there was no electronic parking revenue
mechanism in place, manual collection and monitoring was
being practiced. This prompted the researcher to investigate if
computer-based systems could be adopted in the County
Government, revenue department. A model explaining the
factors that lead to adoption of this system was developed
The SIJ Transactions on Computer Science Engineering & its Applications (CSEA), Vol. 2, No. 5, July 2014
ISSN: 2321-2381 2014 | Published by The Standard International Journals (The SIJ) 201
that explained up to 84% of the success was developed. The
researcher therefore highly recommends it for revenue
collection, not only in Kisii County but also in other counties
in Kenya. This is in line with the Governments vision 2030
that aims to make Kenya a technological hub in the region.
The system could further be enhanced by the integration of
surveillance cameras installed in car parking areas to ensure
that no one avoids paying his dues. This could also boost
revenue collection by censuring corrupt revenue collectors.
QUESTIONNAIRE
Q1: (DD1) What is your age group?
[ ] 10-19 [ ] 20-29 [ ] 30-39
[ ] 40 and above
Q2: (DD2) What is your gender?
[ ] Male [ ] Female
Q3: (DD3) Please indicate the number of years you have worked in
Kisii Revenue department
[ ] 01-10years [ ] 10-20 years [ ] 20-30 years
[ ] 30-40 years [ ] 40 years & above
Q4: (DD4) What is the level of your education?
[ ] Primary School [ ] Secondary School
[ ] Tertiary College [ ] University and Beyond
(Kindly provide your response by and ticking your choice e.g. [ ] )
Q5: (ERSI) Does Computer-based System increase Efficiency in
Revenue Collection?
[ ] Strongly Agree [ ] Agree [ ] Dont Agree
Q6: (ERS2) Will implementation of CB-S increase accountability in
revenue collection?
[ ] Strongly Agree [ ] Agree [ ] Dont Agree
Q7: (ERS3) The level of Transparency in revenue collection will be
boasted by CB-S?
[ ] Strongly [ ] Agree [ ] Dont Agree
(Please tick where appropriate e.g. [ ] )
Q8: (CI1) Have you been involved in revenue collection?
[ ] Yes [ ] No [ ] Not Sure
Q9: (CI2) Are receipts normally issued for collected revenue?
[ ] Yes [ ] No [ ] Sometimes
Q10: (CI3) Is there an electronic mechanism to track and monitor
revenue collection?
[ ] Not Sure [ ] No [ ] Yes
QUESTIONS
Factors that
influence the
implementation
electronic parking
fee system
Dont
Agree
[DA]
Agree
[A]
Strongly
Agree
[SA]
Q11(PEOU1) A good user
interface will make
me use the
Electronic
Revenue System?

Q12(PEOU2) An easy to
navigate system
will increase the
overall system
usability

Q13(PU1) I need to be made
aware of the

functionality of
Electronic for me
to us it.
Q14(PU2) Good Training on
Electronic
Revenue System
will increase my
performance
towards it.

Q15(PU3) Availability of user
support will
increase its
adoption.

REFERENCES
[1] M. Thomas (2008), Public Finance: The Principle of Taxation,
European Property Investment Taxation, J. Pro.Fin., Vol. 1,
No. 4, Pp. 3378.
[2] Jacqueline Owusu (2008), IRS Introduces New Method of
Revenue Collection, Ghana.
[3] C. Mohammad (2009), Overview of the Technology
Acceptance Model: Origins, Developments and Future
Directions, Working Papers on Information Systems, Indiana
University, USA.
[4] E. Guldentops (2011), Harnessing IT for Secure, Profitable
Use, Information Systems Control Journal, Vol. 5, Pp. 4547.
[5] C. Otieno, Dr. Moses Oginda, John Mark Obura, Fredrick O.
Aila, Dr. Patrick B. Ojera & Dr. Elijah M. Siringi (2013),
Effect of Information Systems on Revenue Collection by
Local Authorities in Homa Bay County, Kenya, Universal
Journal of Accounting and Finance, Vol. 1, No. 1, Pp. 2933.
[6] Z. Mohammed (2013), Mixed Method Research: Instruments,
Validity, Reliability and Report Findings, Academy Publisher.
[7] Abanti Cyrus Makori, Miph Musoke & Gilbert Maiga (2014),
Acceptance Model for Biometric based Health Informatics
(BIOBHI), The SIJ Transactions on Computer Science
Engineering & its Applications (CSEA), The Standard
International Journals (The SIJ), Vol. 2, No. 1, Pp. 1318.
Abanti Cyrus is lecturer at Jomo Kenyatta
University of Agriculture and Technology
[JKUAT]. His area of interest is health
informatics, biometric technologies,
Information Systems Security, Design and
Analysis of Algorithms. He is currently
associate chairman Information Technology
and Mathematics JKUAT Kisii CBD
Campus. He has completed his PhD Research
Information Technology, supervised by Prof Miph and Dr Maiga
from Nkumba University.
Peter Sungu is Information Technology
student at Jomo Kenyatta University of
Agriculture and Technology. His research
interest is on the intergration of computer
based systems if revenue collection. He is a
career banker with bias in ebanking systems.