Problem that affects to accounting operations from using GFMIS: A case study of the court of justice Region 7

Abstract

This study examined problems affecting accounting operations under the Government Fiscal Management Information System (GFMIS), with a case study of financial personnel working in courts under the Office of the Judiciary, Region 7. The objectives were to investigate problems in preparing and remitting court fees, fines, and central funds as public revenue, and to compare the work performance of financial personnel. This research employed a mixed-methods approach, with qualitative data collected through focus group discussions recorded and analyzed using content analysis, and quantitative data analyzed using SPSS with percentage, mean, and standard deviation. The findings were as follows: 1) the courts have clear financial and accounting policies, personnel assigned to appropriate roles, adequate modern equipment, regular training, updated manuals, and corrective procedures for system errors; 2) financial personnel consistently engage in self-development; 3) effective risk management and error prevention measures are in place; and 4) personnel demonstrate professional knowledge, adhere to ethical standards, and complete tasks within required timeframes. In conclusion, although operational policies are responsive to change and personnel possess strong professional knowledge and accounting skills within an ethical framework, reserve personnel who substitute for primary staff often lack sufficient proficiency due to inadequate review of previously acquired training, resulting in frequent errors during role substitution. It is therefore recommended that organizations implement a regular rotation system to ensure all personnel maintain competency, prevent shortfalls, overpayments, duplicate entries, and misclassification of accounts