Makerere University Business School (MUBS) Collection
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Browsing Makerere University Business School (MUBS) Collection by Subject "Accounting"
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ItemAccounting information system, financial decentralization and quality of financial reporting in Kampala City Council(Makerere University, 2011-08) Bamwira, John RichardThe study examined the effect and relationship between Accounting information system, financial decentralization and quality of financial reporting in Kampala city council. The AIS and financial decentralization were the independent variables while quality of financial reporting was the dependent variable. The study adopted a triangulation design consisting of a correlation design which was quantitative in approach and cross sectional in nature. The study population consisted of two hundred ninety members from whom a sample of two hundred five elements was drawn using Krejcie and Morgan method. A combination of census, proportionate stratified random sampling and simple random sampling techniques were employed in selecting members from different strata into the study sample. Two data collection methods namely structured questionnaire consisting of closed questions with five point likert scale and interview guide were used in collecting primary data. Out of two hundred five questionnaires administered, one hundred ninety registered returned posing a response rate of ninety seven percent. The collected data was presented using frequency tables and charts which were analyzed by Factor analysis, Pearson correlation coefficient and Regression model using SPSS. A significant positive relationship was established between independent and dependent variable and forty five percent of the changes in quality of financial reporting in KCC are explained by the accounting information system and financial decentralization. The study also discovered that decision making, budgeting and planning constitutes fifty five percent of financial decentralization. However, decision making alone contributed forty one percent compared to fourteen and ten percent for budgeting and accounting information system respectively.
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ItemManagerial competencies, responsibility accounting, budgetary control and performance of NGOS in Uganda( 2012) Arinaitwe, AliceThe purpose of the study was to establish the relationship between Managerial Competencies, Responsibility Accounting, Budgetary Control and Performance of NGOs in Uganda. It has been reported that NGOs have been experiencing management and performance challenges which the study set out to examine. The study employed a cross sectional, quantitative survey together with descriptive and analytical designs. Data were collected using a self-administered questionnaire from a sample of 123 NGOs operating in Kampala district. The respondents were the Executive Director Programme manager and finance officer from each of the 87 NGOs and the response rate was 71%. Data were analyzed using SPSS and descriptive and inferential statistics were generated. The findings revealed a positive and significant relationship between the variables. Responsibility accounting and managerial competencies were found to have a significant influence on performance of NGOs. This implies that to improve performance of NGOs emphasis should be put on establishment of responsibility accounting systems, give authority to responsibility centre managers and emphasize evaluating managers on what they control. Also the study recommended that NGO managers should employ competent individuals who can focus at resource prioritization, promoting efficiency and effectiveness which can eventually improve performance of NGOs.