An Analysis of the Adaptation of Electronic new Government Accounting System (eNGAS) among Government Agencies in Nueva Ecija

Abstract

The Philippine Government, specifically the Commission on Audit, has made efforts to develop an Accounting System called the e-NGAS. It has an objective to improve productivity, transparency and accountability in financial management. However, as a system was introduced for agency adaptation, after a decade many agencies have not yet adopted it and it includes some agencies in the Province of Nueva Ecija. The researcher believes that understanding the factors of not adapting to the said system is the first step for a successful system implementation. Thus, this study seeks to identify, summarize, and better understand the factors that could affect user resistance. Adapted from the Theory of resistance by Klaus and Blanton (2010), factors are classified into four determinants as Organizational, Individual, Technical and Process Factors. However, technical factors are not included in the analysis of this study and are recommended for future studies. A total of thirty Government Accounting Employees from agencies that do not yet adapt to the eNGAS have answered the given structured questionnaire. And as a result, it reveals that Organizational and Process factors significantly affect the users. The factors such as lack of communication, lack of top management support, lack of training, lack of resources, work inconvenience, needed changes in employee's jobs and skills and communication process are among the factors specifically identified by the respondents. Through the information brought about by these studies, the researcher aims that it can help the eNGAS Steering Committee to develop more comprehensive strategies that can address such said factors.