Masters Degree Dissertations

Permanent URI for this collectionhttps://hdl.handle.net/20.500.12504/136

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Browsing Masters Degree Dissertations by Subject "Accounting"

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    Accounting information systems and firm performance of small and medium enterprises in Nakawa division
    (Kyambogo University (un published work), 2019-11) Acen, Maureen
    This study was set to investigate the relationship between accounting information systems and firm performance of SMEs in Nakawa division of Uganda. Specifically, the study examined the relationship between system quality and firm performance, assessed the relationship between information quality and firm performance, and analyzed the relationship between system threats and firm performance of SMEs in Uganda. A survey design was adopted and a sample of 144 SMEs was selected from all 240 SMEs that are established in Nakawa division. The findings of the study were based on correlation analysis. The findings of the study unveiled the following key insights. First, accounting information systems had a statistically significant relationship with firm performance. Further the study established that system quality had a statistically positive relationship with firm performance. The study also revealed that information quality had a statistically significant relationship with firm performance. Finally, the study revealed that system threats have a statistically negative relationship with firm performance. The study concluded that accounting information systems are critical to the production of quality accounting information on a timely basis and ensures that all levels of management get sufficient, adequate, relevant and true information for planning and increases the control and enhances the performance of a firm. The study recommends that SMEs need a well-designed and operating accounting information system to enable them manage its most valuable resource which is information. Further research should include intervening and moderating variables and study this effect, and further research may conduct longitudinal studies that may study the relationship over a long period of time.
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    Managerial competencies, internal control systems and financial accountability of non governmental organizations in Kampala city
    (Kyambogo University (Unpublished work), 2024-10) Atuhemigisha, Joshua
    This study examines the relationship between managerial competencies, internal control systems, and financial accountability in non-governmental organizations (NGOs) in Kampala City. The study was guided by four objectives, which were to: examine the relationship between managerial competencies and financial accountability; examine the relationship between managerial competencies and internal control systems; assess the relationship between internal control systems and financial accountability; and establish the mediating role of internal control systems in the relationship between managerial competencies and financial accountability. To achieve these objectives, a cross-sectional design was used, combining both qualitative and quantitative approaches. The target population consisted of 702 registered and validated NGOs in Kampala City, with a sample size of 248 NGOs determined using the Krejcie and Morgan (1970) sample size formula. Multi-stage sampling was employed for participant selection at various levels. Data was collected through questionnaires and interviews and then analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate significant positive relationships between managerial competencies and financial accountability (β=0.135, P<0.05), managerial competencies, and internal control systems (β=0.669, P<0.05), as well as internal control systems and financial accountability (β=0.557, P<0.05). Additionally, internal control systems were found to partially mediate the relationship between managerial competencies and financial accountability. The study concludes that internal control systems are a major predictor of financial accountability in NGOs in Kampala City. The study recommends that future studies consider longitudinal studies to evaluate the sustainability of these relationships over time. Furthermore, the study recommends that government agencies such as the National Bureau for Non-Governmental Organizations (NGO Bureau) and stakeholders in the NGO sector collaborate to develop capacity-building programs to enhance managerial competencies and internal control systems to ensure financial accountability.