Browsing by Author "Nabukwasi, Edinah Tracy"

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    Budgeting and service delivery in Local Governments: case of Industrial Division Local Government Council, Mbale Municipality
    (Kampala International University: College of Economics and management, 2018-05) Nabukwasi, Edinah Tracy
    The study was about the effect of accounting record keeping and performance of small scale business units in Mbale Municipality basing on the following objectives; investigate whether traders in Mbale Municipality keep quality accounting records, to examine performance level of small scale business units in Mbale Muncipality and to establish the relationship between accounting record keeping and performance of small scale business units in Mbale Municipality. The study design comprised of a combination of both descriptive and cross sectional research designs and both qualitative and quantitative data were employed. Stratified sampling was used to determine the sample size. A sample size of 80 computed by a formula for krejcie and Morgan 1970 was considered primary data was collected by the use of questionnaires which focused on the research questions. Secondary data was got from records, books and financial statements prepared and kept by small scale business units which are in relation to the study objectives. Data entered into excel was presented by the use of frequency tables and average mean tables which showed moderate relationship between accounting record keeping and performance of small scale business units. Findings on effectiveness of accounting record keeping in small scale business units showed that accounting record keeping enhances business decision making and adjustment accounting record play a role in reduction of operating costs, improves efficiency and productively. Recommendation on the accounting record keeping in small scale business units, operators of small scale business units need to ensure that complete and accurate business records are kept to enhance business decision making and improve efficiency and productivity.