Thesis and Dissertations

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Browsing Thesis and Dissertations by Subject "Accounting"

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    Accounting Information Management and Performance of Small Business Enterprises: A Case Study of Mbale Municipality.
    (Uganda Martyrs University, 2011) Maena, Daniel
    MAENA DANIEL (2011-M104-40036) Accounting Information Management and Performance of Small Business Enterprises: A Case Study of Mbale Municipality The study sought to establish the relationship between accounting information management and performance of Small Business Enterprises (SBEs). The study undertook three objectives: to identify the effect of book keeping on SBEs performance, to identify the effect of accounting information use on performance of SBEs and finally, to ascertain the effect of accounting information storage on performance of SBEs. A cross sectional and correlational quantitative design was used with a sample of 134 respondents. The respondents were chosen from the SBEs operating in Mbale Municipality. Data were collected using questionnaires. Analysis was done using Pearson’s correlation and regression analysis and conclusions were thereafter drawn. The first objective of the study was to identify the effect of book keeping on performance of SBEs. It was revealed that book keeping has a significant relationship (p<0.01) with performance of SBEs and predicted about 12% (R2 = 0.12) of the observed variance on the performance of SBEs. Identifying the effect of accounting information was the second objective and it was revealed that it also has a significant relationship with SBEs performance and accounts for about 32% (Adjusted R2 = 0.32) of the observed variance on the performance of SBEs. Finally ascertaining the effect of accounting information storage was the third objective and it was ascertained that accounting information storage also has a significant relationship (p<0.01) with SBEs performance and also predicted about 16% (R2 = 0.159) of the observed variance on the performance of SBEs. The study, therefore, concludes that book keeping, information use and information storage as dimensions of accounting information management have a significant relationship on profitability as a measure of performance on SBEs. It is recommended, therefore, that there should be an introduction of computerised accounting system which will enhance proper book keeping and storage of data. It is also strongly recommended that SBEs should make use of accounting information in operation of their enterprises since it has a greater effect on their performance. Key words: Information, Management, Accounting, Enterprise, Business
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    The Effects of Computerized Accounting Systems on Production of Financial Reports: A Case Study of Infectious Disease Institute.
    (Uganda Martyrs University, 2011) Bizibu, Iga, Godwin
    BIZIBU IGA GODWIN (2011-M102-20028) The Effects of Computerized Accounting Systems on Production of Financial Reports: A Case Study of Infectious Disease Institute This research aimed at an evaluation of the effects of computerized accounting system in relation to production of financial reports at Infectious Disease Institute (IDI). This was because despite the existence of the computerised accounting system, financial reports are not produced on time. The objectives of the study were; to examine the extent of use of a computerised accounting system, to examine the effects of the computerised accounting system on production of financial reports, to identify the challenges encountered in using a computerised accounting system and to suggest possible solutions to challenges identified. The study was carried out at Makerere and Mulago centres with a sample size of thirty respondents. The purposive sampling technique was used to select the sample size. The researcher used descriptive and correlation research designs while carrying out the study. Questionnaires, observations and interview guides were used to collect data. Research findings revealed that 98% of the sample size used a computerised accounting system to generate financial reports. Reports generated are on average reliable, complete, and accurate but not on time. The computerised system is more efficient than the manual system. The challenges identified included; few system licenses, internet failure, inadequate skills, power failures, system errors, incorrect system setup, computer viruses, slow network, low staffing, work overload and huge costs of training. Recommendations to avert the challenges include; purchase of more licenses, system upgrade, training of users, power backups, correct system setup, use of anti-viruses, close supervision, getting reliable software vendors and recruiting more staff. Key words: Accounting, Financial, Production, Reports, System
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    The Role of Accounting Records in Decision-making for Not-for-profit-Organisations: A Case Study of St. Francis Hospital Buluba
    (Uganda Martyrs University, 2008) Biira, Winfred
    BIIRA WINFRED (2008-M102-20017) The Role of Accounting Records in Decision-making for Not-for-profit-Organisations: A Case Study of St. Francis Hospital Buluba Today, a number of Not-for-Profit-Organisations (NFPOs) are in operation in Uganda. There is a general assumption that the NFPO‟s decision-making is poor, and their accounting records do not follow the accounting principles. There is need to establish the mystery behind the notion that some NFPOs are performing well while others are performing poorly. This could be caused by the poor decisions they make due to inappropriate accounting records. This research paper was carried out in St. Francis Hospital Buluba, Mayuge district and is centred on the role of accounting records in decision-making for NFPOs. The main objective of the research is to find out how effective NFPOs prepare and keep their accounting records to assist in decision-making. It is, however, not true to say that it is the only factor that affects their performance. Other administrative factors too have a hand in it. Several research methods were used to obtain the research data. These include; field research, observation, interviews, questionnaires, text books, internet, and some St. Francis Hospital accounting records. The research paper is arranged in five major parts. Chapter one presents the general introduction, chapter two presents the Literature review, chapter three presents the research methodology, chapter four presents the findings and analysis and finally chapter five presents the recommendations and conclusions. Results from the findings indicate that accounting records are an important tool for decision-making. With proper records, managers are able to forecast and plan how to acquire and use financial resources. Without accounting records, managers cannot have financial control measures that help in decision-making. Therefore, management of NFPOs should always endeavour to prepare accounting records in order to meet the requirements of the IAS and GAAP. Key Words: Accounting, Records, Decision, Organizations, Hospital