Department of Business Administration and Enterprenuership

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Browsing Department of Business Administration and Enterprenuership by Subject "Accounting firms"

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    Accounting records management and quality of audit services amongst private audit firms in Kampala district
    (Kyambogo University(Unpublished work), 2025-07) Musimenta, Calist
    This study investigated the relationship between of accounting records management and quality of audit services amongst private audit firms in Kampala District. Specifically, the study was guided by four objectives which included examining the relationship between record capturing and quality of audit services amongst private audit firms in Uganda, the relationship between records storage and quality of audit services amongst private audit firms in Kampala District, the relationship between records processing and quality of audit services amongst private audit firms in Kampala District and examining the relationship between record capturing, record storage, record processing and quality of audit services amongst private audit firms in Kampala District. A cross sectional survey utilizing both quantitative and qualitative approach was used. The study targeted 205 participants but 201 managed to respond back. Data was collected using questionnaire from 171 clients of private audit firms and interview from 30 private audit firms. The study findings revealed that there a positive and significant relationship between record capturing and quality of audit services at (r =.766**, p<.01) and record capturing positively predicts quality of audit services at (Beta = .298, p=.000 <0.05). It was also revealed that there a significant and positive relationship between the records storage and quality of audit services at (r = .763**, p<.01) and record storage positively predicted quality of audit services at (Beta =.017, p=.000 <0.05). Furthermore, there a significant and positive relationship between the records processing and quality of audit services at (r = .749**, p<.01) and record processing was also found to be positively predicting quality of audit services at (Beta =.468, p=.000<0.05). Additionally, all the constructs of accounting records management (record capturing, records storage and records processing) combined, affected the quality of audit services by 79.4%. The study recommended that organizations need to implement providing additional training or support where necessary, streamlining recording procedures, and leveraging technological solutions to simplify the record capturing process. It was also recommended that organizations need to prioritize the implementation of robust security measures to protect sensitive accounting data effectively. This may include adopting encryption technologies and implementing secure authentication protocols. Lastly, it was recommended that, it is imperative for organizations to implement robust measures promptly. Establishing stringent timelines for financial reporting, instituting comprehensive record analysis protocols to detect inconsistencies and conducting regular audits.