Bishop Barham University College - Kabale

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Master of Theology and Divinity-BBUC

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Browsing Bishop Barham University College - Kabale by Author "SSEMMANDA JOSEPH RONALD S"

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    COMPUTER BASED ACCOUNTING AND PERFORMANCE OF THE FINANCE FUNCTION IN STATE AGENCIES IN UGANDA: A CASE OF UGANDA REVENUE AUTHORITY IN KIGEZI REGION
    (Uganda Christian University, 2025-09-04) SSEMMANDA JOSEPH RONALD S
    The study investigated the relationship between computerized accounting systems and performance of the finance function at Uganda Revenue Authority. Specifically, for the performance of the finance function, the study was guided by three functional roles; record keeping, financial reporting and safety of information. The study used a descriptive research design with a purely quantitative approach. Data was collected from 71 respondents using the questionnaire and descriptive data analysis and inferential data analysis (simple linear regression) techniques were applied. The results revealed that URA to a large extent uses computerised accounting systems for its processes. The study also revealed that significant and positive relationships for the three objectives that is, between; computerised accounting systems and quality of accounting records; computerised accounting systems and quality of financial reports; computerised accounting systems and safety of information. The study concluded that computer-based accounting strongly impacts quality of financial reporting followed by the quality of accounting records and lastly safety of accounting and financial information. From the study, it was recommended that state agencies automate processes to realise the benefits that accrue to their use; organisations train employees on the use of the accounting systems to facilitate data quality; organisations maintain and manage all transactions on computerised accounting system to produce quality financial reports; organisations should guarantee safety of information through routine system maintenance programs to get rid of shortfalls such as viruses, fraud among others that may affect the system operations.