Data Security and Perceived Payroll Performance in Bomet County Government, Kenya

Payroll automation requires safeguards for sensitive employee and financial information. This study examined the association between data security and perceived payroll performance in Bomet County Government, Kenya, using the Technology Acceptance Model and Resource-Based View as interpretive perspectives. A descriptive survey targeted a census of 150 employees in human resource, finance and information technology functions. Of 109 returned questionnaires, 105 were complete and analysed. Data were collected using five-point Likert scales, with Cronbach’s alpha coefficients of .873 for data security and .824 for payroll performance. Descriptive statistics, Pearson correlation and simple linear regression were used. Data security was positively associated with perceived payroll performance (r = .700, p < .001). The regression model accounted for 48.9% of the variance in performance scores (R² = .489), F(1, 103) = 98.754, p < .001. A one-unit higher security score was associated with a 0.771-unit higher performance score (B = 0.771; β = .700). The null hypothesis of no association was rejected. The findings support management review of access controls, security policies, physical safeguards and breach-response procedures. The cross-sectional, self-reported evidence does not establish causation. Keywords: Data security, payroll performance, payroll automation, payroll accuracy, county government, Bomet County