Contribution of Control Numbers System on Monitoring Revenue Collection at Kilimanjaro Christian Medical Centre, Tanzania
Elifamily P. Chambega1, Nyanjige Mayala2, Amembah A. Lamu Amos3
1Elifamily P. Chambega, Department of Economics and Business Studies (DEBS), Mwenge Catholic University (MWECAU), Moshi (Tanzania), East Africa.
2Dr. Nyanjige Mayala, Department of Economics and Business Studies (DEBS), Mwenge Catholic University (MWECAU), Moshi (Tanzania), East Africa.
3Amembah A. Lamu Amos, Department of Economics and Business Studies (DEBS), Mwenge Catholic University (MWECAU), Moshi (Tanzania), East Africa.
Manuscript received on 26 August 2024 | Revised Manuscript received on 26 September 2024 | Manuscript Accepted on 15 November 2024 | Manuscript published on 30 November 2024 | PP: 1-7 | Volume-4 Issue-2, November 2024 | Retrieval Number: 100.1/ijef.B259304021124 | DOI: 10.54105/ijef.B2593.04021124
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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: Effective management of revenue collections involves ensuring accuracy, accountability, and transparency in financial transactions, which are critical for maintaining public trust and organizational integrity. This paper sought to assess the contribution of the control number system in monitoring revenue collection at Kilimanjaro Christian Medical Center (KCMC) Hospital in Tanzania. The Diffusion of Innovation Theory was used to inform the study. The study adopted a concurrent research design with a mixed approach. The population of the study was 290 employees who are directly concerned with revenue collection at the Hospital. A sample of 153 respondents was obtained using a sample size calculator with a confidence level of 95%, a sampling error of 5%, and a population proportion of 30%. A semi-structured questionnaire was distributed to revenue collectors and administrators using a simple random sampling procedure. Content validity was used to ensure the validity of the instrument while a Cronbach alpha coefficient test was used to ensure the reliability of the instrument where a coefficient of 0.792 was obtained. Demographic data were analyzed using descriptive statistics presented in tables. Analysis of Variance (ANOVA) and a linear regression was used to test the significance of the variables. The findings revealed that most of the respondents admitted that the control number system influences the control of revenue collection by enabling the Hospital to increase revenue collection. It was further revealed that the control number system can provide an additional competitive edge in monitoring revenue sources and improving the quality of financial reporting. It is concluded that a control number system is important in monitoring revenue collection at KCMC Hospital. The study recommends that to improve the use of the control number system in control of revenue collection, it is crucial to conduct training for all revenue collectors and clients regularly so that the efficiency of the system is kept intact and to reduce associated risks.
Keywords: Control Number System, Monitoring, Revenue Collection, Debit Cards, Credit Cards, POS.
Scope of the Article: Economics