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Metropolitan Journal of Academic Multidisciplinary Research

Relationship Between Accounting Information System And Quality Of Financial Reporting In Kampala City Council Authority.

Authors: Mukera Petwa1 , Mwesigwa Henry2

Journal: Metropolitan Journal of Academic Multidisciplinary Research (MJAMR)

Volume/Issue: Volume 5 - Issue 2

Published: 01 Jan 1970


Abstract

Accounting Information Systems (AIS) emerged as critical technological infrastructure for enhancing financial reporting quality in public sector organizations. This study investigated the relationship between accounting information systems and quality of financial reporting at Kampala Capital City Authority (KCCA), examining how system quality, information quality, and service quality influenced the relevance, reliability, comparability, and understandability of financial reports. The study employed a descriptive cross-sectional research design utilizing both quantitative and qualitative approaches. A sample of 84 respondents was selected from a population of 110 staff members using stratified random sampling and purposive sampling techniques. Data were collected through structured questionnaires and key informant interviews with senior management. Statistical Package for Social Sciences (SPSS) version 26 was utilized to analyze data through descriptive statistics, Pearson correlation analysis, and multiple regression analysis to establish relationships between AIS dimensions and financial reporting quality. The findings revealed a significant positive relationship (r=0.839, p
Keywords

Accounting information system, financial reporting quality, system quality, information quality, public sector, Kampala Capital City Authority

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