The impact of managerial accounting practices on financial performance in small and medium enterprises in Uganda: a case of Britania allied industries Nakawa division
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Date
2017-07
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University, College of Economics and Management
Abstract
The purpose of this study was to examine the impact of MAPs on financial performance among SMEs in Uganda with reference to Britania Allied Industries Nakawa Division.
Specific objectives included: investigating the extent to which MAPs were employed by Nakawa Division SMEs, identifying the roles played by MAPs in Nakawa Division SMEs' management, determining the factors that affect the extent of use of MAPs among Nakawa Division SMEs and establishing the relationship between MAP and financial performance of
SMEs.
The research design adopted was descriptive cross-sectional survey design using quantitative approach. An accessible population of 10,000 respondents was identified, from which a sample size of 142 respondents was drawn. The overall response was 81 %.
The key findings were: Costing, Budgeting and Performance evaluation were significantly positively related to financial performance of SMEs.
The study concluded and it was learnt that: Budgeting and Performance evaluation domains of MAPs were significantly positively related to financial performance of SMEs.
The study recommended: use of Budgeting and Performance evaluation domains of MAPs to attain financial performance of SMEs.
Description
A Research Report Submitted to the College Of Economics and Management In Partial Fulfillment of the Requirements for the Award of a Bachelor’s Degree In Business Administration Majoring In Finance and Accounting Of Kampala International University
Keywords
Managerial accounting practices, Financial performance, Small and medium enterprises, Uganda, Britania allied industries Nakawa division