School of Business (SB)

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Browsing School of Business (SB) by Subject "Accounting"
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    Accounting information system, financial decentralization and quality of financial reporting in Kampala City Council
    (Makerere University, 2011-08) Bamwira, John Richard
    The 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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    Applicability of responsibility accounting in institutions: A case study of higher institutions of learning in Uganda
    (Makerere University, 2013-06) Byarugaba, Mark
    The study focused on “Applicability of Responsibility Accounting in Institutions of higher learning; with specific reference to higher institutions of learning in Uganda. The specific objectives of the study were to: explore the meaning and understanding of the concept of Responsibility Accounting; establish the forms/types of Responsibility Accounting systems; examine the rationale of using Responsibility Accounting to institutions and to assess the challenges/weaknesses organizations face in applying Responsibility Accounting The researcher reviewed related literature in chapter two which was compared to findings in chapter four. The study employed a cross-sectional research design and purposive sampling was used to select 110 respondents who participated in the study. The researcher used the questionnaires and interview guide to collect data. Quantitative data was analysed using percentages, figures, pie charts, tables and graphs. Qualitative data was analysed using a qualitative approach for purposes of comparisons and inferences. Results revealed that both UCU and KYU utilized RA to divide the functions of entire organization into responsibility centres with a high degree of application. However, on comparison of the degree of efficiency between UCU and KYU, UCU was found to be 10% more efficient than KYU. Further still RA helped in clear identification of positions of responsibility, in the responsibility centres which however did not depend on the style of the standard costs in the preparation of budgets. It was therefore concluded that, Private Institutions apply RA more efficiently compared to public institutions because of routine coordination and interaction of responsibility centres. Though in both institutions there was less monitoring and evaluation systems in unit centres which limited the degree of accuracy in discharge of responsibilities in some departmental units. thus realization of the value of responsibility accounting was low for both universities.. The study recommended that Institutions of higher learning should grant responsibility to people with sufficient authorities, power, and competency consistent with the responsibilities assigned to them. Further still, the institutions of higher learning should strengthen monitoring and evaluation systems to improve efficiency in departmental units. Further research should be conducted to examine the impact of application of responsibility accounting on operational efficiency in SMEs.
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    Managerial competencies, responsibility accounting, budgetary control and performance of NGOS in Uganda
    ( 2012) Arinaitwe, Alice
    The 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.