Challenges in implementing the unified electronic payment System: A case of management in Tanzanian public universities

Abstract

This study examines the challenges of implementing the Unified Electronic Payment System (MUSE) and the management that affects its successful implementation in Tanzanian public universities. The study employed the Unified Theory of Acceptance and Use of Technology (UTAUT) and Institutional Theory, an uncommon methodology in existing literature, to analyse the impact of technical, operational, and user-related challenges on the implementation of the MUSE system.  A mixed-methods design was employed. Quantitative data were collected via a structured questionnaire from 75 MUSE users across four public universities. Qualitative data were garnered through eight semi-structured interviews with heads of accounting and Information and Communication Technology [ICT] departments. Quantitative data was analysed using SPSS (v27), employing descriptive statistics and multiple linear regression. Qualitative data was analysed thematically using ATLAS.ti (v24). Regression analysis demonstrated that technical challenges constituted the main barrier to the efficacy of MUSE implementation, explaining 93.1% of the variance (F(3, 71) = 317.506, p < .001), with critical issues including system integration failures, inadequate ICT infrastructure, cybersecurity vulnerabilities, and unreliable performance during peak usage.  Technical challenges emerged as the predominant predictor (β = 0.537, p < .001).  Operational problems, including policy ambiguities, insufficient training, and lack of managerial support, significantly affected system performance (β = 0.339, p < .001), suggesting that management and process issues can impede effectiveness.  In contrast, user-related difficulties, such as resistance to change and insufficient digital literacy, demonstrated a negligible and statistically insignificant effect (β = 0.153, p = .061).  The model exhibited significant explanatory power, underscoring the necessity of tackling both technical and operational challenges to enhance MUSE’s efficacy.  Structural and institutional variables appear to represent the principal impediments, suggesting that proactive measures in these areas are crucial for the success of the system. Qualitative findings contextualise these results, highlighting infrastructural deficits, misaligned workflows, and a lack of sustained technical support. The study concludes that effective digital transformation in higher education requires a paradigm shift from focusing predominantly on user acceptance to addressing deep-seated systemic and institutional weaknesses. Policymakers and university administrators must prioritise investments in strong ICT infrastructure, develop university-specific implementation frameworks, and institute continuous capacity-building programmes. This research addresses a critical gap in the literature by focusing exclusively on the under-explored context of MUSE implementation in Tanzanian higher education. The integration of the Unified Theory of Acceptance and Use of Technology (UTAUT) with institutional theory provides a novel, holistic analytical framework for understanding the complex interplay between technology, individuals, and organisational structures in public sector digitalisation.