Bachelor of Business Administration (BBA)
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Browsing Bachelor of Business Administration (BBA) by Subject "Accounting information"
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- ItemAccounting information and performance of small and medium enterprises in Makindye division(Kampala International University, College of Economics and Management, 2015-12) Bosa, HanningtonInformation is critical to organizations' performance in today's highly competitive environment. The Statement of Accounting Concepts 3, International Accounting Standard Board (IASB) and Financial Accounting Standard Board (FASB, 1980) developed a conceptual framework for financial reporting where relevance, reliability, understandability and comparability are the qualitative characteristics that financial accounting information should possess. The study covered relevance, reliability, understandability and accuracy. There is a belief that there is a relationship between these qualities and performance of small and medium size enterprises. This dissertation investigates the con-elation between quality of accounting information and performance of small and medium enterprises. 150 participants from different categories of selected small and medium enterprises (SMEs); with 120 (80%) usable responses received. With the belief that there is a relationship between accounting information and the performance of small and medium enterprises, individual qualitative characteristics (relevance, accuracy, understandability, reliability) were tested with the performance. From the findings of the study, it is recommended that for better decision making and improved performance of small and medium enterprises, accounting information should be relevant, accurate, understandable and reliable.
- ItemAccounting information system and decision making: a case study of BIDCO manufacturing company in jinja Uganda:(Kampala International University, College of Economics and Management., 2019-10) Pena, ReganThe purpose of the study is to examine the impact of accounting information system on decision making in Bidco manufacturing company in Jinja Uganda.The objectives were to determine the effect of transaction processing systems on decision making in Bidco manufacturing organizations, secondly to establish the relationship between information systems on decision making in Bidco manufacturing organizations and to determine the effect of decision support systems on decision making in Bidco manufacturing organizations. The data was collected from 40 respondents were data was collected from respondents using closed ended questionnaires that were returned. The data collected reveal that accounting information system has a high bearing on decision making with all the constructs presenting 0.000 level of significance. The first objective was accomplished where it was found that transaction processing systems have a significant impact on decision making in organizations. This means that if they are properly utilized, there is likelihood that there is going to be some improvement in the manner in which costs are managed in these financial institutions.The second objective was fulfilled where it was determined that management information systems have a significant effect on decision making. It was found that the organizations did not use these systems as much thereby resulting in them losing out on decision making,The final objective of the study was also examined as it undertook to investigate the role played by decision support systems in ensuring that organization remains good in decision making. Just like with the other objectives, decision support systems were found to be underutilized. They were also found to relevantly affect decision making. The study recommend that there is need to improve the state and functioning of transaction processing tools by management through providing funding to the systems in order to improve its functionality for cost management effectiveness in the organizations. It was found that the organizations did not use these systems as much thereby resulting in them losing out on decision making.
- ItemAccounting information systems and quality financial reporting in micro finance institutions in Uganda. Case study of pride microfinance limited (mdi) Entebbe road branch Kampala central:(Kampala International University, College of Economics and Management., 2019-10) Muhairwe, Kizito Edgar
- ItemThe effect of accounting information on decision making in an organization a case study of MTN Uganda(Kampala International University, College of Economics and Management, 2019-04) Nakitende, Joan FlorenceThe study focused on the effect of accounting information on decision making of an organization. The study was carried out at MTN Uganda located in Jinja, Uganda. The objectives of the study were to examine the users of accounting information, the qualities of good accounting information that influence effective decision making and the relationship between accounting information and decision making of MTN Uganda. Related literature on quality management and financial performance of an organization was reviewed. Cross-sectional study design was chosen because it was the most appropriate given the nature of the objectives and limited time available to conduct this research. Qualitative and Quantitative research designs were used and processed using qualitative models to show what existed at MTN Uganda. A sample of 25 respondents was selected using simple random sampling technique together with purposive sampling which helped the researcher select respondents of different categories. A population of 40 individuals was chosen in which a sample of 25 respondents was selected using purposive and simple random sampling technique. Primary data was collected using closed ended questionnaires with questions drafted from the objectives of the study rated using the 5 point like scale and secondary data was collected from the secondary data sources was presented using, frequency tables and analyzed using frequency tabulation. The study found out that various individuals in accounting department, suppliers, government agencies, employers and their union representatives, managers need accounting information. The findings indicated that good accounting information must be relevant, should achieve cost benefits balance, timeliness is required for good accounting information; it must be accurate, clarity and conciseness. The study concluded that the information supplied by the accountant shows the effect of risk and uncertainty and the range of likely decision making outcomes. The recommendation was made that MTN Uganda should use accounting information systems effectively to verify the accuracy of accounting information provided by the accountants and a precedent database should formulate the accounting standards based on the systems of management. Further studies should be conducted on the effect of accounting information on the effectiveness of an organization