Types of accounting practice on the performance of government ministries in Kampala district, a case study of ministry of health:
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Date
2019-08
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Kampala International University, College of Economics and Management.
Abstract
The purpose of this study was to determine the inipact of types of accounting on the
performance of government ministries in Uganda using a case study of Ministry of Health
Uganda the specific objectives were; to find out the effect of manual accounting on the
performance of govermnent ministries in Uganda, to determine the effect of computerized
accounting on the performance of government ministries goverrnnent ministries in Uganda and
to establish the effect of financial record keeping on the performance of government
ministries in Uganda. The findings of the study revealed that manual accounting improves
the performance of government ministries since the respondents agreed with most of the
statements that were used to measure this objective. The respondents rejected only two
statement that is manual accounting is time saving and that the information generated by
manual accounting is more reliable. The findings of the study revealed that computerized
accounting generally improves the performance of government ministries since the
respondents agreed with all the statements that were used to measure this objective. Therefore
computerized accounting is the best for any ministry to enhance her performance especially
financially as respondents revealed that it is time saving and the information generated is
more reliable in decision making. The findings of the study further revealed that financial
record keeping is very crucial in improving the performance of government ministries. This is
from the fact that the respondents agreed with most of the statements used to measure this
objective except that it was found out that record keeping is not done on a daily basis at
ministry of health.The study recommended the accountants should make sure that they
produce accurate information which can be reliable at any time, government ministries should
greatly use computerized accounting as it is time saving, accurate in terms of financial
reporting compared to other types of accounting and that the government should put measures
that can ensure that record keeping is constantly done on a daily basis since it improves the
performance of government ministries.
Description
research report submitted to the college of economics and management in partial fulfillment of the requirements for the award of a bachelor of business administration of Kampala international university
Keywords
accounting practice, government ministries