Effect of Information Technology on Revenue Collection Among County Governments in Kenya

This study examines the effect of information technology (IT) on revenue collec- tion among county governments in Kenya. The specific objectives of the study were to evaluate the extent to which mobile payments, IT training, e-government platform adoption, and cyber security measures respectively affected the revenue collection among county governments in Kenya. Revenue collection in Kenyan counties remains a pressing concern, and technology is increasingly viewed as a potential solution to enhance efficiency and accountability. Unified theory of Acceptance and use of technology, Human capital theory, Diffusion of Innovation theory, Enterprise risk management theory reinforced the study. This study used descriptive research design and deployed primary data collection using a struc- tured questionnaire. Sampling was conducted using purposeful simple random sampling. The sampling frame comprises the staff dealing with revenue collec- tion, IT, and finance related to revenue collection in all the 47 counties under investigation. The analysis was done using R programming software. The findings reveal that while mobile payments offer convenience and accessibility, they do not show a statistically significant impact on revenue collection. In contrast, IT training for county staff and the adoption of e-government platforms positively correlate with improved revenue collection, underscoring the importance of oper- ational efficiency and streamlined digital service delivery. The study also finds that although cyber security is crucial for protecting sensitive data, it does not significantly influence revenue generation in the short term. These results suggest that counties should prioritize IT training and expand e-government platforms to enhance revenue collection effectiveness. Future research could explore longi- tudinal impacts, sector specific studies and cross analysis across counties for a more comprehensive understanding.