Accounting Information Systems and Financial Performance In Banque Populaire Du Rwanda In Kigali, Rwanda.
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Date
2012-10
Authors
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Journal ISSN
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Publisher
Kampala International University, College of Humanities and social sciences.
Abstract
The study examined the relationship between Accounting information
system and financial performance in Banque Populaire de Rwanda and it was
based on six specific objectives: (a) to determine respondents’ profile in terms
of gender, age, level of educational, position and experience; (b) level of
accounting information system; (c) level of financial performance; and (d)to
determine if there is a significant difference in the level of AIS in terms of
accounting information and financial reporting according to relevant profile
variable; (e) to establish if there is a significant difference in the level of
financial performance in terms of profitability, liquidity and growth according to
relevant profile variables; (f) to establish if there is a significant relationship
between the levels of Accounting information system and financial performance
in selected financial institutions in Rwanda. The study used a descriptive
correlation research design. SAQ were used to collect primary data from 100
out of 134 employees, using simple random sampling. Data analysis was done
using SPSS’s frequencies and percentages; means and PLCC. Findings revealed
that majority of the respondents were male, falling in the age bracket of 20 —
30 years, with bachelor’s degree, and experience between 2 — 4 years. Means
showed that both the level of accounting information system implementation
and the level of financial performance of BPR Bank were satisfactory. PLCC
revealed a positive and significant relationship between accounting information
system implementation and the level of financial performance of BPR while
regression analysis showed that accounting information system contributes
88% to financial performance. Basing on the above findings, the researcher
made the following recommendations: (i) financial institution should increase
the rate and preparedness to meet their current liabilities, (ii) the percentage
of business profit retained for expansion purposes need to be increased, (iii)
Business plans to list on the stock exchange in future need to be handled
sophisticatedly , (iv) on the time capturing and accurately recording
transactions need to be emphasized all the time (v) Budgets should be
prepared to forecast operations and compare estimate with actual results, and
(vi) accounting policies adopted need to be applied consistently.
Description
A Thesis Presented To The College Of Higher Degrees And Research In Partial Fulfillment Of The Requirements For The Award Of A Degree Of Master Of Business Administration Of Kampala International University.
Keywords
Accounting Information Systems, Financial Performance