Electronic accounting practice is generally expected to improve the level of efficiency in funds transfer, payments, reporting, receipting and thus service delivery in any organization. However, SASSRA reports of 2018 show that despite Sacco’s having institutionalized electronic operations in their accounting process, efficiency and effectiveness in service delivery remains elusive in most of their aspects of reporting, payments and funds transfer. The main objective was to determine the effect of electronic accounting practices on the service delivery in Ng’arisha Sacco, Bungoma town, Kenya. The specific objectives of the study were guided by the following: To determine the effect of e-funds transfer practices on service in Ng’arisha Sacco, Bungoma Kenya, To establish e-payment practices on service in Ng’arisha Sacco, Bungoma Kenya, To assess e-reporting practices on service delivery in Ng’arisha Sacco, Bungoma Kenya and to establish the moderating effect of Government regulations on the relationship between-accounting practices and service delivery in Ng’arisha Sacco, Bungoma town, Kenya. This research was guided by Schumpeter’s theory of innovation as well as Technology acceptance model. This study embraced descriptive survey research design. This study targeted 127 respondents drawn from mainstream county government and Ng’arisha Sacco. The study sampled the entire targeted population of 127 respondents, hence a census study. Data was gathered using closed-ended questionnaires. The questionnaire was pilot tested on ten percent of the sample population in Metropolitan Sacco in Bungoma town and yielded Cronbach's alpha coefficient of 0.765. Before data analysis, the gathered data was filtered, structured, and corded. Statistical Package for Social Sciences version 26 software was utilized for data analysis. Statistical tables were used to present the findings accompanied by relevant discussions. The first research hypothesis posted H01 was rejected on the ground that E-funds transfer had a significant moderate strong positive linear relationship with service delivery in SACCOs. The hypothesis, H02 was rejected since E-payments had significant and relatively weak and positive linear correlation with service delivery in SACCOs. The third research hypothesis, H03 was also rejected since there was significant relationship between E-reporting and service delivery. The moderating variable of the study was government policies, which posted a significant relationship between e-payment practices and service delivery in Ng’arisha Sacco and therefore, H04 was rejected. It was concluded that high levels of e-funds transfer practices, e-payment practices and e-reporting practices affected SD to varying degrees. Government regulations moderated the relationship between e-payment practices and service delivery positively. Recommendations of the study were: Ng’arisha Sacco should embrace and improve its operation in relation to e-funds transfer in order to control queuing and mobilize savings, increase speed in loan processing and thus Service delivery. In addition, automation of e-accounting practices should be done by the SACCOs in order to ensure formulation and implementation of laws and policies regarding lending and deposits. SACCOs should automate their reporting mechanisms to enhance effectiveness in report generation, invoicing using electronic systems, issue receipts using electronic systems, share and disseminate our reports using electronic systems as well as audit services conducted using an electronic system and improved SD in Sacco. The outcomes of this study would be of importance to Ng’arisha Sacco in availing information on the status of electronic accounting practices and by extension other financial institutions such as Commercial Banks in the country and providing ways of improving electronic accounting services in all accounting institutions.
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