Accounting information system and financial performance of Commercial Banks in Kampala, Uganda
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Date
2019-07
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University, College of Economics and Management
Abstract
This study was about an assessment of the impact of computerized information systems on the financial performance of selected commercial banks in Kampala; a case of; Centenary bank, DFCU bank And Stanbic bank, Kampala- Uganda. The study was guided by three objectives; (i)
To investigate the relationship between Accounting Information System hardware and
Profitability of commercial banks in Kampala, Uganda, (ii) To establish the relationship between
Accounting Information System Software and Liquidity of commercial banks in Kampala,
Uganda and (iii) To establish the relationship between Accounting Information system Personnel
and productivity of Commercial banks in Kampala, Uganda. The study employed both
probability and non-probability sampling techniques i.e. simple random sampling and purposive
sampling techniques to select respondents. The population targeted a study population of 160
respondents of whom a sample of 113 respondents who were employees of the selected
commercial banks in Kampala-Uganda. The study employed both purposive and random
sampling techniques to select the study sample size. The data collected were analyzed using
SPSS. The study however concluded that, determining the efficiency and effectiveness in the
implementation of the operational activity of the bank is achieved through the output of
accounting information systems; the role of accounting information systems in the control of
short-term activities is strengthened by using other methods of control such as decentralization or
accounting responsibility. This study recommends that, there is need to harmonize and
standardize the deployment of accounting software packages in the banks to engender uniformity
and assist the regulatory authorities in their supervisory roles, and emphasized that, the poor
management of the accounting information system due to technical problems, communication
problems, and poor training and maintenance culture should overcome because the said failures
may result into low productivity, loss of the information technology inventory as well as loss of
important and confidential data.
Description
A thesis submitted to the college of Higher Degrees and Research in partial fulfillment of the requirements for the Award of the Degree Masters of Business Administration of Kampala International University.
Keywords
Accounting information system, Financial performance, Commercial Banks, ,Uganda