Tag Archives: information and communication technology (ICT).

Staff Attitudes as an Indicator of Change Readiness: A Case of a Higher Education Institution Adopting ICT in Students’ Record Management (Published)

This paper is a product of research that sought to evaluate the attitudes portrayed by staff in higher education administration in an effort to adopt ICT for students’ record keeping. With an endeavour to bring an understanding of change management in the context of an institution of higher learning, knowledge of the level of staff readiness for the change is important. Staff attitudes were evaluated in this paper because they are considered an important indicator of change readiness. The change under focus is adoption of a Student Information System (SIS) at an Institution of higher learning, Africa International University (AIU) and the results could relate to other institutions. The study involved university staff members who were in either management of course registration, grades information or both for the academic year 2011/2012. Mixed methods were used involving qualitative data, collected through pre-study interviews and quantitative data in the actual study. Data were collected in three phases, first was by face-to-face semi-structured interviews in a preliminary study with 2 members of the University’s Management Committee, and second was pre-study with 6 representatives of local best practices in records management (USIU and Strathmore University). Descriptive data for the actual study with AIU staff members were collected using a questionnaire which mainly collected quantitative data but also had room for open-ended questions. Evaluative Research design was adopted for the study, where descriptive data from AIU staff were placed in comparison with the pre-set criteria from the best practice institutions. Judgment was then made to determine the level of change readiness among the staff members at AIU based on prevailing attitudes to adopt a SIS in management of students’ academic records. The threshold for readiness was set at 67%. The entire study evaluated 5 indicators of change readiness, and only one, (staff attitudes) which is the focus of this paper met the set threshold to indicate change readiness towards the use of a SIS in records management.

Keywords: Attitudes, Change Management, Information Systems, Records Management, information and communication technology (ICT).

LEASE ACCOUNTING METHODOLOGY: A THEORETICAL REFLECTION (Published)

The purpose of this paper is to examine lease accounting methods and x-ray how they influence a choice of lease arrangements. Requirements of International Accounting Standards (IAS) 17 were considered including theoretical framework on the various dimensions of leasing. From archival data, preference is given to operating leases as an off-statement of financial position financing. It also possesses few bottlenecks than finance leases in terms of compliance with accounting requirements. Consequently, it is essential to take cognisance of the complexities inherent in the respective lease options before deciding on which one to undertake. Moreover, the need to be computer literate as a result of growing trends in information and communication technology (ICT) is vital because most leasing arrangements presently, are perfected using sophisticated software.

Keywords: Finance lease, International Accounting Standards, information and communication technology (ICT)., operating lease