From Digital Financial Administration To Institutional Transformation: Developing The Integrated Digital Financial Administration Framework (Idfaf) Through A Qualitative Case Study
Glenda A. Pozon | Peter G. Narsico
Discipline: Finance
Abstract:
While the digital transformation has begun to impact the administra-tive and financial aspects of higher education, there has been scant research on how the digitization of tuition monitoring and communi-cation systems can help facilitate broader institutional transfor-mation. This qualitative case study explored the experiences of ac-counting personnel and other system users after the implementation of the Digitized Tuition Monitoring and Communication Management System in a higher education institution. Open-ended survey re-sponses were used to collect data which were analysed using Braun and Clarke’s reflexive thematic analysis. The twelve emergent themes were improved communication, real time access to financial infor-mation, financial transparency, operational efficiency, user-friendli-ness, leadership support, accessibility, automation, training needs, technical glitches and system reliability, resistance to change, and payment delays. Together, these themes illustrated that effective dig-ital financial administration is not only about technological imple-mentation, but also about organizational processes, user experiences and continuous institutional learning. The study conceptualized the Integrated Digital Financial Administration Framework (IDFAF) through conceptual synthesis that grouped the findings into five higher-order conceptual constructs, namely, the Digitized Tuition Monitoring and Communication System, Digital Administrative Pro-cesses, User and Organizational Experience, Continuous Improve-ment, and Institutional Transformation. The framework conceptual-izes digital financial administration as a dynamic and iterative pro-cess, in which technological capabilities, organizational support, and continuous improvement interact to reinforce transparency, admin-istrative efficiency, service quality, and institutional effectiveness. The study makes an empirical and conceptual contribution by offer-ing an evidence-based framework that may help higher education in-stitutions implement, assess and continuously improve digital financial administration initiatives. Future studies will validate and refine the framework across a range of institutional settings.
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