Title

MIS training program improves employee performance of the Accountant General KPK
Peshawar (Organization.)

Word count : 1510

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 TABLE OF CONTENT:
S. No. Topic Page No.

1. Introduction 1
a. Research Problem Definition 2
b. Research Questions 2
c. Research Objectives 2
2. literature Review 3
3. Methodology 6
a. Research ethical issues 6
b. Theoretical Framework 6
c. Research Project Plan 7
Reference 8

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 1. Introduction:

Accountant General is an organization controlled by Federal Government of Pakistan, the

Accountant General office was established on 1st April 1929 with function to maintain the
federal and provincial government’s Audit and Account, due to raised of accounts
activities and its scope, Accountant General office was redesigned in November 1970,
with responsibility of the audit and accounts of government transaction both Federal and
Provincial transactions. Computer or MIS was firstly introduced in 1985, Pay Roll i.w
pay slips of government’s employee were programmed and computerization stared, The
hall mark achievement took place by AG office in May 2003, when System Application
Program (SAP) was introduced under the government project with name of Project for
Improvement in Financial Reporting and Auditing (P.I.F.R.A) at AG KPK. (Official Web
site of AG available at (http://www.agnwfp.gov.pk/index.php), the organizational
structure of AG is as follow:

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SAP has features to connect all sections of AG office, Finance department in pilot phase
and all departments (proposed program), to generate the pay slips, employees record,
accounts and audit record through MIS i.e SAP. The Departments will be able to generate
Financial, HR, Budget, Sanctions, Funds, and as well as employees related record and
reports at their own.

a. Research Problem Definition

MIS training program can improve the performance of employees, but the senior staff of
AG office who have been working manually in traditionally big ledgers for more than 20
years, don’t have knowledge of computer and prepared all relevant record of employees
including payslips, GP fund balance sheet, history of service statements, Last payment
certificate, though SAP assists in such function but don’t the abc of computer. Since SAP
has introduced in AG office in 2003, pilot study in this organization has given positive
response, and it is able to connect all governments department with centralized record of
all functional areas, though proper training program has also in schedule but senior staff
don’t take interest and as result employees performance is still stilt, MIS proper program
to new talented employees can enhance the employees performance.
b. Research Questions
MIS training programmed launched by PIFRA can enhance the efficiency of employees
performance at best level.
c. Research Objectives
Providing MIS training program to all employees of the AG Office with vision that it can
be rightly the most modern, computerized, quickly responsive by technology, strong and
technically sound among the government sector organizations.

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 2. Literature Review

Generalizing the study, the same study conducted by Katherine A Duliba, (1996) but on
the same organization, expressed that investment in information technology (IT) or MIS to
create opportunities of various kinds that leverage on firm profitability and employees
performance, in addition the IT researchers and scholars have focused their efforts on the
productivity and output impacts of technology, at the employee performance, process, firm,
industry, and economy levels of analysis and interpretation, to the exclusion of other business

value impacts by MIS or IT. Robert J Kauffman, (1996) has illustrated the extent to which IT
investment may be initiated and motivated by management's understanding the value of IT
program in the organization has the potential to recovery payoffs and treasury operations in
international organizations, Robert concluded that find that the performance of employees and
training has captures a previously unmeasured directions and dimensions of the business value
of MIS or IT.

Sinan Aral, (2010), in his study, gave the three dimension or three-way complementarities among

information technology (IT) i.e MIS, employee performance & pay, and controlling and
monitoring practices. Erik Brynjolsson, (2010), employees management and training is associated
with large productivity premium when it is implemented as a MIS system of organizational, he
also find that the complementarities in sample are merely explained by talent selection, and not
by changes in employee motivation.

Melanie K Jones, (2004) in his paper analyses and interpreted the relationship between
training, job performance satisfaction in workplace, several and with different angles the
performance was measured and analyzed different factors in training including financial
performance, output level performance, absence, and quality of work performance, and it
was in solid words declared that training is positively associated or direct relationship
with job satisfaction, and the job satisfaction of employees in turn is directly associated
with many measures of performance, the relationship of such variable i.e between
training and performance is much difficult and complex, depending on both the particular
measures of training and of performance of employees which he used in his analysis.

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Bo-Hansson, (2003) in his study observed 26 countries using the questions and problem
that what determines employee training, what training contribute, and training impact on
employees from an organizational perspective in addition how much training investment
can contribute to company performance. The economic and business benefits of training
to employees is outweigh and surplus of staff turnover in term of performance.

Dennis Campbell, 2002 is his paper measures the future value of organization cause-and-
effect relationship of training and employees performance, MIS can highlights the
significant importance of training on financial and staff performance, associated with
business long term strategy. More importantly and essential, these variable can be
demonstrated the employee performance measurement systems and training by the use of
computer technology and to monitor, analyze, control, operates and revise a firm's strategy.

Michael C. Jensen, (2001), in his paper correlate the organization’s performance with budget and
system, he expresses the explicate value of firm with changing behavior of staff and
counterproductive cycle and designing of budgeting system. While the evidence and benefits on
the costs of these computerized systems is not much. People and especially employees of the
organization are taught to be in these technological budgeting systems that is possible only by
training once they understand system they generally can help in execution of such system in the
organization.

Chris Armstrong (2006), examined the execution of employees performance on option

exercise and the level of behavior which they gained from the proper training, on the basis of that
estimates & forecasting in yield rating and thus exercise times are significantly improved by the

employees, Alan D. Jagolinzer, (2006) , Hazard analysis of all executive and employee option
grants within a proprietary sample of firms yields lower out-of-sample exercise timing prediction
errors relative to utility-based models and estimates using historical exercise (that has been
learned by seniors and in training) patterns that become more important to option cost estimates
are materially different when improved estimates & forecasting of exercise times with trend are
used, which may have effects and implications for financial reporting.

(Matthew Finkin, 2002) technical has improved and monitor the employee performance and
behavior in the organization or workplace. Fernand Morin, (2000) examined the MIS or
information and communication technologies assists and helps to liberate workers or whether

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they have the created consequences effect. The lack of information technology in organization
has the impact that the employees of such organization are gradually outdated particularly in
firms or organization which organizes their internal work processes or operations on the basis of

this new technology and new equipment. Vinod Kumar, (2006) Employees’ performance of
any organization can bitterly achieved by technological improvement and it is one of the
mechanisms to gain employees motivation and commitment towards achieving the stated
objectives of the organization.

The literature review stated that there is much relation among MIS system and employees
performance that can be enhanced by proper MIS training.

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 3. Methodology
a. Research ethical issues or Theoretical Framework
i. Research Ethics
The study is conduct to improve the employees performance by application and
implementation of MIS, the respondents that are the employees of AG office are
confidentially secure, there would be no such recommendation and suggestion regarding
the employees performance which represent the worst image of staff, it aim just of
compare the manual system or untrained employees’ performance with professional and
trained employees performance. The AG office control the government sector, the data
would be sensitive in some extend.
ii. Theoretical Frame work.
The Study consist on MIS training and employees performance, the variable involve in
this study i.e. Independent Variable is MIS training program of all employees which will
effect the in direct relation the dependent Variable i.e employees performance in the
study, but government employees performance can be or can not be highly effects by
increase or decrease their remuneration which will play the role of Moderating Variable.
These relations will be discussed on the basis of data collection from the employees of
AG office Peshawar. Graphically representation of theoretical framework is

Independent
Variable Dependent Variable
MIS training Employees performance

Moderating
Variable
Employees’
salary

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 b. Research Project Plan.
i. Secondary Data Collection:
As location proximity the secondary data which are available online, published reports,
and AG office report will be collected. The data will be presented in tabular and as well
as in graphs or charts.

ii. Descriptive Method:

Secondary data will be comprehensively postulated only of last two decades, employees
who were involved in manual ledgers will try to contact and the data will be described
with the comparatively analysis before 10 years from SAP i.e MIS launched in AG in
2003. the result will be calculated and interpreted in the lights of above mention variables
relationships.

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Reference:
1. Alan D. Jagolinzer, 2006, Timing of Employee Stock Option Exercises and the
Cost of Stock Option Grants, university of Pennsylvania.
2. Bo-Hansson, 2003, Company-based Determinants of Training and the Impact of
Training on Company Performance: Results from an International HRM Survey,
Organization for Economic Co-Operation and Development (OECD) - Directorate
for Education (EDU)
3. Chris Armstrong, 2006, Timing of Employee Stock Option Exercises and the Cost
of Stock Option Grants, university of Pennsylvania.
4. Dennis Campbell, 2002, Using the Balanced Scorecard as a Control System for
Monitoring and Revising Corporate Strategy, Harvard Business School.
Erik Brynjolsson, 2010, Assessing Three-Way Complementarities: Performance Pay,
Monitoring and Information Technology: , NBER
5. Fernand Morin, 2000, New Technology and Employee Telesubordination, Laval
University
6. Katherine A Duliba, 1996, Information Technology Investment and Price
Recovery Effects in International Banking, NYU working Paper.
7. Matthew Finkin, 2002, Information Technology and Workers' Privacy: The
United States Law, university of Illinois college of Law policy journal.
8. Melanie K. Jones , 2004, Training, Job Satisfaction and Workplace Performance
in Britain: Evidence from WERS 2004- University of Wales Swansea
9. Michael C. Jensen, 2001, Corporate Budgeting Is Broken, Let's Fix It, SSRN
library.
10. Robert J Kauffman, 1996, Information Technology Investment and Price
Recovery Effects in International Banking, NYU working Paper.
Sinan Aral, 2010, Assessing Three-Way Complementarities: Performance Pay,
Monitoring and Information Technology:, Sloan School of Management.
11. Vinod Kumar, 2006, Performance Measurement System in Hotel Industry: An
Empirical Study of Select Indian Companies, HBTI