College of Economics & Management
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Browsing College of Economics & Management by Subject "Accounting"
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- ItemAccounting information system and decision making in selected banking institutions in Kampala Uganda(Kampala International University, College of economics and management, 2023-11) Baraka, Nshombo JenniferThe study examined accounting information system and decision making in Selected Banking institutions in Kampala Uganda. It was guided by three specific objectives that included; (i) determining the effect of computerized accounting information system on decision making of selected Banking institutions in Kampala, Uganda; (ii) establishing the effect of manual accounting information system on decision making of selected Banking institutions in Kampala, Uganda and (iii) to establish the effect of system control on decision making of selected Banking institutions in Kampala, Uganda. This study employed cross-sectional, survey and descriptive research design to describe the variables. The questionnaire and Interview guide were used to collect data. The study population was 138 with a sample size of 103. Descriptive and inferential statistics were used in this study. The findings indicated that computerised accounting information system contributes to the decision making (F-value=136.963 and Sig-value=.000); the findings revealed that improvement in manual accounting information system it can lead to an improvement in the level of decision making (F-value=13.955 and Sig-value=.000), and lastly good system control can increase the level of decision making (F-value=108.275 and Sig-value=.000). The conclusions were that; computerised accounting information system provides real-time information, which means that managers can make decisions based on the most up-to-date financial data, hence allowing for more efficient and effective decision-making among the Banking institutions in Kampala, Uganda. Manual accounting information system greatly affects decision making in banking institutions by being time-consuming, prone to errors, having limited reporting capabilities, lacking integration with other systems, and providing limited financial analysis capabilities. The researcher recommended that: Banking institutions should conduct a thorough assessment of the current Computerized Accounting Information System to identify areas for improvement. The ICT bank manager should make sure that the hardware and software being used for the Computerized Accounting Information System is up-to-date and meets the needs of the bank. The Banking institutions should establish internal controls to prevent errors, fraud and embezzlement. Still the banking institutions should standardize accounting procedures and processes to ensure consistency and accuracy in financial reporting. This can be achieved by creating a manual that outlines procedures and guidelines for recording and reporting financial transactions. The study contribute to knowledge in a way that it provides a localized perspective on the impact of AIS on decision-making within the unique context of Kampala, Uganda. This is crucial as the effectiveness of AIS can be influenced by specific cultural, regulatory, and economic factors, which may differ from other global contexts. The study identifies and analyzes specific challenges faced by banking institutions in Kampala regarding AIS implementation and its impact on decision-making. This contributes to a deeper understanding of the hurdles that organizations may face in leveraging AIS effectively. Simultaneously, the identification of opportunities highlights areas where improvements can be made to enhance decision-making processes. By focusing on the integration of AIS with existing processes and technologies, the research sheds light on the practical challenges faced by banking institutions in Kampala. This information is crucial for policymakers and industry practitioners seeking to streamline integration processes and maximize the benefits of AIS. The study explores the role of user competence and training in influencing the success of AIS in decision-making. This insight contributes to the understanding of the human factor in technology adoption and suggests potential interventions for improving staff training programs to optimize AIS utilization.
- ItemAccounting information system and management decision making in telecommunication firms in Borama, Somaliland(Kampala International University, College of Economics and Management, 2014-10) Abdullah, Abdulkarim MuseThis study investigated accounting information system and management decision making in selected telecommunication companies in Somaliland. The study was guided by the following objectives: i) to determine the level of accounting information system among selected telecommunication firms in Borama, Somaliland; ii) to establish the level of management decision making amon6 selected telecommunication firms in Borama, Somaliland and iii) to examine the relationship between the level of accounting information system and the level of management decision making among selected telecommunication firms in Borama, Somaliland. The study used cross-sectional survey design using both the quantitative and qualitative methods of data collection. Qualitative data were coded and categorized into meaningful themes for interpretation while quantitative data were presented in frequency and percentage tables and analyzed with the help of SPSS data editor. The established a satisfactory level of accounting information system (3.60) and a satisfactory level o 'management decision making (3.28). Furthermore, the study also established that there was no significant correlation between accounting informalion system and management decision making among telecommunication firms in Borama, Somali land (r=0.490, Sig=0.151 ). The study concluded that data recording in the firms are often not accurately recorded and management makes only centralized decision making. The study recommended that companies should ensure that company data are accurately recorded and processed. This would ensure efficient controls in computerized accounting for the firms and that management should use both centralized and decentralized decision making. This WJuld help the top management to take into account any suggestions or opinions from the lower management to take decisions.
- ItemAccounting information system and organizational performance in selected trading companies in Bosaaso-Somalia(Kampala International University, College of Economics and management, 2018-11) Mohamed, Said; AhmedThe study aimed to examine accounting information system on organizational performance in the selected trading companies in Bosaaso-Somalia. The specific objectives of the study were first, to examine whether there is a relationship between system quality and organizational performance, secondly to establish whether a relationship exists between information quality and organizational performance and thirdly to find out if there is a relationship between system security and organizational performance in the selected trading companies in Bosaaso-Somalia. The study used cross-sectional correlation research design with population of the study consisting of 7 tradingcompaniesselected using random sampling technique. Data were collected from 124 respondents using questionnaires. The demographics questionnaires were analyzed by simple descriptive statistic presented in frequency tables and percentages. For objectives, one, two and three relationships testing was done using Pearson linear coefficient correlation and finally effects of accounting information system on organizational performance was analyzed by regression linear analysis at 0.05 significance level. The study found that there was a significant positive relationship between system quality and organizational performance in Selectedtrading companies in Bosaaso-Somalia. The results disclosed that, there was no positive relationship between information quality and organizational performance in selected trading companies in Bosaaso-Somalia The results unveiled that there exists a significant positive relationship between system security and organizational performance in selected trading companies in Bosaaso-Somalia. Finally the results show that accounting information system have an overall significant effect on organizational performance. Recommendation for the study is that, there is a need to investigate other factors that affect organizational performance other than accounting information system. This is because, accounting information system only accounts for almost 22% of the levels of organizational performance.Contribution to knowledge; the study has provided empirical evidence on therelationship between accounting information system and organizational performance in Bosaaso-Somalia.
- ItemComputerized accounting system adoption and financial performance of selected small and medium enterprises in Makindye Division of Kampala Uganda(Kampala International University,College of Economics and Management, 2012-08) Amal, HassanThis study was an attempt to establish the relationship between computerized accounting system and small and medium enterprises financial performance in Kampala, where computerized accounting system was the independent variable and small and medium enterprises financial performance was the dependent variable. The study was guided by the following objectives; (i) to determine the profile of respondents (ii) to determine the level of computerized accounting system adoption among small and medium enterprises in Kampala (iii) to determine the level of financial performance among small and medium enterprises in Kampala (iv) to establish whether computerized accounting system is significantly correlated with small and medium enterprises financial performance. The study followed a descriptive correlation design. The sample under study comprised of 140 purposively selected small and medium enterprises obtained from Uganda Revenue Authority website. The parameters used to select the respondents were (i) number of employees employed by SME ranging from 1 to 100 (ii) those who are using computers in their operations (iii) based on the researcher’s judgment and observations. The findings of the study revealed that there was a positive significant relationship between computerized accounting system adoption and small and medium enterprises financial performance. The study also revealed that the majority of small and medium enterprises in Kampala were owned by Ugandan men graduates of less than 30 years operating as sole traders with a business life span of 3-5 years. Majority of them used computers and maintained financial records without the help of skilled staff. Poor working capital management and low leverage issues were reported; further these businesses had no plans of listing on the stock exchange in future. The study recommended that the government and its agencies should encourage more women to join this sector by organizing women-oriented workshops and necessary skills training to equip them appropriately. The government should further reduce on the formation costs and procedure of initiating other forms of businesses so as to encourage partnerships, limited liability, franchises etc. Granting of subsidies and waiver of taxes should be considered by the state to encourage small businesses to adopt such a system so as to boost their competitiveness. Debt financing should be considered as a source of finance among small businesses as well as plans to list in the stock market in future, since these two can significantly increase their capital base.
- ItemComputerized accounting systems and performance of financial reporting in Bank of Kigali, Kigali Rwanda(Kampala International University,College of Economics and Management, 2012-09) Hagumimana, FrankThis study was based on computerized accounting systems and performance of financial reporting at Bank of Kigali. The objectives of the study were; (i)to determine the profiles of respondent in terms age, gender, rank ,income level and educational level, ,(ii)to determine the level of computerized accounting systems in terms of preparation of accounting document, recording, trial balance in bank of Kigali,(iii) to determine the level of performance of financial reporting in terms of relevance, comparability, timeliness, understandability in bank of Kigali, and(iv) to establish the relationship between computerized accounting system and performance of financial report~ng in bank of Kigali. It employed descriptive correlation design; the population size comprised of 168 respondents out of which a sample size of 118 was got using sloven’s formula. Simple random sampling technique was employed which ensured that respondents were classified according to different departments of tellers, support staff, team managers. A questionnaire was used as a major research instrument which helped to capture opinions perceptions of respondents from selected bank of Kigali. Data was organized, summarized, statistically treated and drafted in tables using the statistical package for social sciences (spss) and Pearson’s linear correlation coefficient and regression analysis were used. The study revealed that computerized accounting systems affect organization’s performance of financial reporting. With the above findings, it was concluded that there was a higher level of computerized accounting systems in terms of preparation, recording accounting documents in bank of Kigali. Therefore it was recommended that bank of Kigali should have a routine system maintenance programs put in place so that the system can get rid of shortfall such as viruses, fraud among others that may