Master of Accounting and Finance

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    Accounting information system and decision making in selected banking institutions in Kampala Uganda
    (Kampala International University, College of economics and management, 2023-11) Baraka, Nshombo Jennifer
    The study examined accounting information system and decision making in Selected Banking institutions in Kampala Uganda. It was guided by three specific objectives that included; (i) determining the effect of computerized accounting information system on decision making of selected Banking institutions in Kampala, Uganda; (ii) establishing the effect of manual accounting information system on decision making of selected Banking institutions in Kampala, Uganda and (iii) to establish the effect of system control on decision making of selected Banking institutions in Kampala, Uganda. This study employed cross-sectional, survey and descriptive research design to describe the variables. The questionnaire and Interview guide were used to collect data. The study population was 138 with a sample size of 103. Descriptive and inferential statistics were used in this study. The findings indicated that computerised accounting information system contributes to the decision making (F-value=136.963 and Sig-value=.000); the findings revealed that improvement in manual accounting information system it can lead to an improvement in the level of decision making (F-value=13.955 and Sig-value=.000), and lastly good system control can increase the level of decision making (F-value=108.275 and Sig-value=.000). The conclusions were that; computerised accounting information system provides real-time information, which means that managers can make decisions based on the most up-to-date financial data, hence allowing for more efficient and effective decision-making among the Banking institutions in Kampala, Uganda. Manual accounting information system greatly affects decision making in banking institutions by being time-consuming, prone to errors, having limited reporting capabilities, lacking integration with other systems, and providing limited financial analysis capabilities. The researcher recommended that: Banking institutions should conduct a thorough assessment of the current Computerized Accounting Information System to identify areas for improvement. The ICT bank manager should make sure that the hardware and software being used for the Computerized Accounting Information System is up-to-date and meets the needs of the bank. The Banking institutions should establish internal controls to prevent errors, fraud and embezzlement. Still the banking institutions should standardize accounting procedures and processes to ensure consistency and accuracy in financial reporting. This can be achieved by creating a manual that outlines procedures and guidelines for recording and reporting financial transactions. The study contribute to knowledge in a way that it provides a localized perspective on the impact of AIS on decision-making within the unique context of Kampala, Uganda. This is crucial as the effectiveness of AIS can be influenced by specific cultural, regulatory, and economic factors, which may differ from other global contexts. The study identifies and analyzes specific challenges faced by banking institutions in Kampala regarding AIS implementation and its impact on decision-making. This contributes to a deeper understanding of the hurdles that organizations may face in leveraging AIS effectively. Simultaneously, the identification of opportunities highlights areas where improvements can be made to enhance decision-making processes. By focusing on the integration of AIS with existing processes and technologies, the research sheds light on the practical challenges faced by banking institutions in Kampala. This information is crucial for policymakers and industry practitioners seeking to streamline integration processes and maximize the benefits of AIS. The study explores the role of user competence and training in influencing the success of AIS in decision-making. This insight contributes to the understanding of the human factor in technology adoption and suggests potential interventions for improving staff training programs to optimize AIS utilization.
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    Corporate Governance and Financial Performance of Commercial Banks in Tanzania A Case of CRDB Bank - Head Office Dar es Salaam
    (Kampala International University, 2022-10)
    The relevance of corporate governance in banks has been recognized as a high ethical value standard guaranteeing economic health on account, that it is a structure by which corporations are directed and controlled to specify distribution of rights and responsibilities among the board, managers, shareholders and stakeholders to establish rules and procedures for decision making in a transparent manner on corporate affairs by which objectives are set and attained in monitoring performance. While the existing literature on the subject has received major concern due to ineffective corporate governance resulting from excessive misuse of power, fraud and damage that is prevalent today, this study aimed at assessing the financial benefit of banks with effective corporate governance by analyzing the relationship between corporate governance and financial performance of commercial banks in Tanzania, using the case of CRDB Bank, distinctly accredited for its substantial financial performance. The independent variable (corporate governance) was measured on five indices (auditing, accountability, transparency, risk management and board composition structure), whereas the dependent variable (financial performance), was (return on assets and return on equity). A case of CRDB Bank-Head Office was used as the research design where quantitative research approaches were applied on a sample of 90 respondents from the bank’s Head office. Descriptive statistics, Pearson linear correlation coefficient (PLCC) and linear regression analysis were used in data analysis to test the null and alternative hypotheses of the study. Findings revealed that there was a strong and active corporate governance practice in CRDB Bank. Furthermore, there was a strong positive significant effect of auditing, accountability, board composition structure and risk management on financial performance whereas, transparency had a strong but negative linear effect on financial performance, implying that excessive transparency may not consistently increase financial performance as it may interfere with the safety of bank confidentiality (privacy) causing information risk attacks. The author concluded by recommending that the corporate governance analyzed in the study be utilized by the government, financial sectors, auditors, financial leaders, regulators, theorists, enforcement agencies, decision and policy-makers and other stakeholders of various firms to formulate superior corporate governance policies that ethically operate with local and international standards to minimize corporate collapse, non-compliance and intervention from Central bank to curtail liquidation, create economic growth, robust financial base, social responsibility, integrity, good reputation and long-term value. The study also suggests that further research beyond the finance industry be ventured into since corporate governance varies from industry to industry.
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    google
    (2023-03-12)
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    Marketing strategy and profit maximization of Small and Medium Enterprises in Mogadishu, Somalia.
    (Kampala International University, College of Economics and Management Sciences ., 2014-11) Muno, Unshie Ahmed
    The purpose of the study was to investigate whether there is a relationship between marketing strategies and profit maximization of Small and medium enterprise in Mogadishu Somalia. It was guided by three objectives, that is, to assess the level of marketing strategies among SMEs; to examine the level of profit maximization in SMEs and to investigate if there is a significant relationship between marketing strategies and profit maximization in SMEs in Mogadishu. This study followed a descriptive design, descriptive comparative, correlational, expost facto and cross sectional survey. A sample of 80 respondents was selected purposively. The researcher found out that the level of marketing strategies and profit maximization was low, an indication that there is a need for SMEs to find a more efficient and effective way of improving their marketing strategies for them to maximize their profits. The researcher discovered that there is a positive significant relationship between marketing strategies and profit maximization of small medium enterprise in Mogadishu Somalia (r = 0.646). The overall results suggested that strategic marketing strategies are not only crucial mechanisms in profit maximisation but also helps to enhance the development of new product/service for existing markets. Both traditional and non-traditional marketing strategies are important in a business enterprise depending on the business environment. The study recommends that SMEs should internationalize their marketing strategies for them to enter into the global market, this will give them room for improving the quality of their produce and increase sales that will in turn enable them maximize profits. There is a need for the SMEs to adopt a more modern technological marketing tool in their businesses and motivating their marketing personnel should be prioritised. The SMEs must also create links on social media to drive traffic to their corporate entities. Websites will help them to ensure live interaction with their customers through chatrooms. Similarly, this study recommends that SMEs need to have a balance between being sales oriented and profit oriented. They should as well focus on creativity other than being monopolistically driven.
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    Internal Control Systems and Accountability in University of Burao in Somaliland.
    (Kampala International University, College of Economics and Management Sciences ., 2012-08) Abdulrahman, Sahal Salah
    The study intended to establish the relationship between internal control systems and accountability of 133 randomly selected in University of Burao (U0B) staff (both managerial and non-managerial) in Somaliland, using descriptive and correlational designs. The first major objective of this study was profile of respondents in which the study indicates that male dominate (66.2%) female (33.8%) in U0B staff, the study also revealed that 88.7% which is the very majority of the employees in the sample were aged below 40 years; 7.5% were 40-59 years old; 3.8% were 60 and above years old. The study shows that UoB, which was established only in 2005, employed a great number of academicians (45.l%). This is an indication of that UoB attracted and retained highly educated employees who are likely to perform their duties well. In second objective, the study shows that, on the overall, the level of internal control systems (as to: control environment, risk assessment, procedure, communication and monitoring and evaluation) is good (grand mean=2.54) and in third objective the study indicates that the level of accountability was found to be fair (grand mean = 2.51). The last objective of the study was to determine whether there is a significant relationship between the level of internal control systems and level of accountability in University of Burao in Somaliland. The study uses Pearson Linear Correlation Coefficient to measure and describe the relationship between the two variables of the study and to test the null hypothesis. The study also uses regression analysis to rank the effect of the five internal control components have on accountability. The level of internal control systems was found to be positively and significantly correlated with the level accountability (sig. < 0.05 and r-value = 0.435). It recommends that there is need to promote; transparency in recruitment, training and performance management, appropriate criteria should be used in the appointment of the board members, employees should be given training in maintaining effective internal control systems to carry out their daily work and improve and promote accountability and in organization risk management, policies should be developed in conjunction with the organization implementation plan.