ADOPTION OF ACCOUNTING INFORMATION SYSTEM AND FINANCIAL PERFORMANCE OF UGANDA WILDLIFE AUTHORITY

Abstract

This research examined adoption of accounting information system and financial performance of Uganda Wildlife Authority (UWA). The objectives of the study were; to assess the effect of data storage on financial performance, to examine the effect of internal controls on financial performance, and to evaluate the effect of data reporting on financial performance of Uganda Wildlife Authority. A cross-sectional study design, with a sample of 70 partakers from the headquarters of the Uganda Wildlife Authority (UWA) was adopted. Purposive sampling and simple random sampling techniques were utilized to pick the respondents and data was congregated with a properly-designed structured questionnaires and interview guide. The findings of the research indicated that data reporting has the robust effect on financial performance of Uganda Wildlife Authority (Beta = 0.266, p = 0.036). Internal control has a weak positive impact on financial performance of Uganda Wildlife Authority (Beta = 0.048, p = 0.697); and data storage has almost no effect on the financial performance of Uganda Wildlife Authority (Beta = 0.007, p = 0.955). A conclusion can be drawn that data storage has non-significant effect on the financial performance of Uganda Wildlife Authority, internal control has a relatively small effect on the financial performance of Uganda Wildlife Authority, and data reporting has a strong influence on the financial performance of Uganda Wildlife Authority. The study recommends that Uganda Wildlife Authority should focus on optimizing existing data storage systems for cost-efficiency. The research also recommends that Uganda Wildlife Authority should enhance internal control systems to improve operational efficiency. In addition, Uganda Wildlife Authority should prioritize improving data reporting systems to enhance decision-making.