From Digital Financial Administration to Institutional Transformation: Developing the Integrated Digital Financial Administration Framework (IDFAF) Through a Qualitative Case Study
DOI:
https://doi.org/10.11594/ijmaber.07.09.29Keywords:
Digital financial administration, Higher education, Institutional transformation, Thematic analysis, Tuition monitoring, Qualitative case studyAbstract
While the digital transformation has begun to impact the administrative and financial aspects of higher education, there has been scant research on how the digitization of tuition monitoring and communication systems can help facilitate broader institutional transformation. This qualitative case study explored the experiences of accounting 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 responses 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 information, financial transparency, operational efficiency, user-friendliness, leadership support, accessibility, automation, training needs, technical glitches and system reliability, resistance to change, and payment delays. Together, these themes illustrated that effective digital financial administration is not only about technological implementation, 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 Processes, User and Organizational Experience, Continuous Improvement, and Institutional Transformation. The framework conceptualizes digital financial administration as a dynamic and iterative process, in which technological capabilities, organizational support, and continuous improvement interact to reinforce transparency, administrative efficiency, service quality, and institutional effectiveness. The study makes an empirical and conceptual contribution by offering an evidence-based framework that may help higher education institutions implement, assess and continuously improve digital financial administration initiatives.
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