USEFULNESS OF HUMAN CAPITAL MANAGEMENT INFORMATION SYSTEM ON PAYROLL RELIABILITY AMONG UNIVERSITIES IN TANZANIA

Recently there has been an increase in payroll reliability challenges that have led to payment of salaries to ghost workers thereby causing unnecessary expenditures to the government on wage bills. Also it results to loss of government revenues, which could have been allocated to other developmental projects and programs. This study sought to assess Usefulness of Human Capital Management Information System on Payroll Reliability among Universities in Tanzania. Specific objectives of the study included to assess influence of HCMIS integrity on reliability of payroll data in universities; to assess influence of HCMIS ease of use on reliability of payroll data in universities; to assess influence of HCMIS‟ accountability on reliability of payroll data in universities; and to determine extent availability of HCMIS influence on reliability of payroll data among universities. Data for the study were collected from selected public universities in Dar es Salaam - The University of Dar es Salaam; Ardhi University; and Muhimbili University of Health and Allied Sciences. Data for the study were collected through questionnaires method. The data were analyzed by using Statistical Package for Social Sciences (SPSS). Multiple regression analysis was used to determine the relationship between the dependent and independent variables. At 95 percent confidence interval, the study found that majority of respondents agreed that integrity, ease of use, accountability and availability influence on payroll reliability. The study recommends that HCMIS should be made available across all human resource departments in both government and private institutions for proper collection of information on aspects of work life such as salary, payroll, compensation, leaves, accidents, and superannuation-deduction for pension as well as other employees' benefits. Moreover, there should be efforts to improve efficiency and effectiveness of the HCMIS so as to be able to handle and manage flow of human resource related information throughout an organization. After all, the payroll system needs to be highly improved by organizations by adhering to created monthly payroll because the payroll is normally a comprehensive and a recurring process. They should institute a transparent payroll policy to reduce misunderstanding of the payroll system by employees as well as conduct regular audits of human resource information and practices. Also the study suggests the areas for further studies that another study should be conducted in private universities and other institutions apart from the public universities, and the study to be conducted in other public and private universities in other regions across the country.