Project Risk Management Practices and the Success of the Electronic Billing Machine (EBM) Project: A Case of Gasabo District, Rwanda
Patrick Munini Muyoboke & Tarus Thomas
University of Kigali, Rwanda
Email: muyobokepatric@gmail.com
Abstract: This study looked at how project risk management practices affect the success of the Electronic Billing Machine (EBM) project in Gasabo District, Rwanda. The EBM system helps the Rwanda Revenue Authority (RRA) follow business sales for Value Added Tax (VAT). Even so, system failures, weak user skills, and taxpayer resistance still hold the project back. The study had four objectives: to find out the effect of risk identification, risk analysis, risk response, and risk monitoring on EBM project success. It used a mixed-methods design in which the quantitative and qualitative data were collected at the same time. From a population of 25,422 people, 378 were selected: 77 RRA staff by census and 301 taxpayers by purposive sampling. Data came from structured questionnaires and 15 key informant interviews. In total, 361 questionnaires were returned, a response rate of 95.5%. The data were analysed with descriptive statistics, Pearson correlation, and multiple regression in SPSS, and the interviews were analysed by theme. All four practices had a positive and significant effect on EBM project success: risk response (β = 0.296, p = 0.000), risk monitoring (β = 0.271, p = 0.000), risk analysis (β = 0.238, p = 0.000), and risk identification (β = 0.214, p = 0.000). Together, they explained 67.9% of the change in project success (R² = 0.679, F = 189, p < 0.001). The interviews agreed with these results and showed that taxpayer training, technical support, and contingency plans helped the project most. Some weak points also came out. Taxpayer resistance was not expected early enough, risk analysis used few numerical methods, money and staff for risk response were sometimes short, and risk reports did not always reach decision-makers. The study concludes that good risk management makes the EBM project more successful. It recommends that RRA pay more attention to behavioural risks, use stronger risk analysis tools, fund risk responses properly, and keep monitoring risks throughout the project.
