Please use this identifier to cite or link to this item: http://hdl.handle.net/20.500.12306/13888
Title: Accounting Information System, Financial Decentralization and Quality of Financial Reporting in Kampala Capital City Authority (KCCA)
Authors: Wandukwa, Ronald Job
Keywords: Accounting Information System
Financial Decentralization
Quality of Financial Reporting
Kampala Capital City Authority
Uganda
Issue Date: Jun-2017
Publisher: Kampala International University; College of Economics and management
Abstract: 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 Iikert 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 KCCA 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.
Description: A Research Report Submitted To The School Of Economics And Management Science In Partial Fulfillment Of The Requirement For The Award Of A Degree Of Business Administration Kampala International University
URI: http://hdl.handle.net/20.500.12306/13888
Appears in Collections:Bachelor of Business Administration (BBA)

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