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Computerizing Accounting Systems in Developing Bureaucracies: Lessons from Kenya

Kenya's agriculture ministries are reforming their accounting systems and the reform includes computerization. This article examines the impact of computers on accounts and the lessons that can be drawn from Kenya about building computerized accounting systems. Four propositions emerge about the impact of computers on the accounting systems. First and surprisingly, the initial impact of computers is indirect. Their primary impact is to strengthen the manual accounts, which the ministries continue to rely upon. Second, computers promote effectiveness reforms by changing procedures, rather than efficiency reforms by accelerating the throughput of data with existing procedures. Third, computers do not initially promote document processing but do improve data processing. Fourth, computers do promote rudimentary analysis. One conclusion from the Kenya case is that modular implementation of computerized accounting is helpful. Implementing modules rather than an integrated system means that accounting reforms can begin without waiting for lengthy procedural reforms. Modular implementation also facilitates agency involvement in the design of the system.