Accounting information and decision making in selected international banks in Kampala, Uganda
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Date
2014-09
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Abstract
The study was motivated by the need to determine relationship between accounting information and decision making in the selected International banks in Kampala, Uganda. The study was guided by four objectives: 1) To determine the relationship between accounting information completeness and financing decision in selected International Banks in Kampala, 2)To determine the relationship between accounting information relevance and financing decision in selected International Banks in Kampala, 3)To establish the relationship between accounting information authenticity and financing decision in selected International Banks in Kampala, and 4)To determine the relationship between accounting information accessibility and financing decision in selected International Banks in Kampala. The researcher used descriptive co relational research design and the main instrument of data collection was questionnaire.The target population was comprised of chief accountants, accountants, auditors and managers from Tropical Bank, Equity bank, Stanbic bank and Cairo Bank. It is estimated that the total population is 141. Data was analyzed using frequencies and percentages, descriptive means and standard deviation. The findings indicate that there is a strong positive relationship between accounting information and decision making . The researcher recommended that to enhance Accounting information of International Banks in Kampala they should emphasize more on autonomy of International Banks in terms of authenticity, completeness, relevance and accessibility of accounting information. The study also recommended these banks to be transparent while disclosing financial statements. And it also recommended managers to decrease dependence on factors like
man intuition when they make business decisions.
Description
A thesis presented to the college of higher degrees and research in partial fulfillment of the requirements for the award of the degree master of business administration of Kampala International University
Keywords
Accounting information, Decision making, International banks, Kampala