A Research report Submitted to Mzumbe University – Mbeya Campus College in Partial Fulfillment of The Requirements for the Award of Bachelor Degree in Accounting and Finance (BAF- BS) of Mzumbe University.The aim of the study was to assess whether electronic revenue collection systems brings any difference toward organization performance. In achieving this aim three specific objectives have been formulate ;To identify the effectiveness and efficiency of smart card at TANAPA; To assess the use of smart card satisfaction level to different users at TANAPA; To assess its contribution to TANAPA operational performance. The study involved different categories of respondents namely; Accountants, IT administrators, Internal auditors, customers (Tour operator) and social economic evaluator. Judgmental techniques of sampling was used to determine the respondents both by questionnaire and by interview. The sample size of 155 respondents was used by the researcher. However using the experience of the researcher, many of the respondents are expected to have experience at least of one year. The study design was a case study information was gathered by using interviews, questionnaires, documentary sources and observation. Data were analyzed statically using descriptive statistics methods such as graphs and tables. The case study design allows the researcher to deal with a particular individual organization within the group and in conclusion not to generalize the findings (McQueen & Knussen 2002). The researcher found TANAPA to be very interesting place for the study because of the services provided and dealing with many people coming from different parts of the world and it has been using electronic payment system called smart card since 2011. This period is enough for the study to evaluate the impact of e-payment system to an organization performance. The finding shows that two traditional methods are still in use for some extent amounting to 47% which are cash and cheque. Smart card is the dominant methods of payment or revenue collection instrument which amount to 53%. Findings from the interview showed expert of the system smart card was only a consultant and not employee of TANAPA. Despite of these findings the use of smart card has increased revenue but queues remain to be the major problem. Also costs incurred for both adoption of smart card system and computerized accounting system was fair similar to the revenue gained from park and. Therefore, it has been established from the study that electronic revenue collection system does not bring any difference to the organization performance. The finding proves that the system increases the efficiency of revenue collected but queuing problem still exists. The researcher major conclusion it‘s high time for TANAPA to put many efforts in the adoption of smart card system as the findings shows it has reduced queuing and increased revenue.