MJAMR

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

Mukera Petwa, Mwesigwa Henry


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
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Mukera Petwa & Mwesigwa Henry (2026). Relationship Between Accounting Information System And Quality Of Financial Reporting In Kampala City Council Authority. Metropolitan Journal of Academic Multidisciplinary Research, 5(2). https://journals.miu.ac.ug/pages/article.php?article_id=194

More in This Issue

View full issue →
6
Effect Of Accountability Mechanisms On Performance Outcomes At Selected Health Centres In Kayunga District
Kusaasira Racheal1 , Kamugisha Nelson2
Accountability Mechanisms Performance Outcomes Health Centres Kayunga District
7
Effect Of Classroom Size On Management Of Teaching-Learning At UCE Level In Government Aided Secondary Schools In Kisoro District, Uganda
Tumwehitsye Yosam1 , Dr. Wabuna Muhammad (PhD)2
: Classroom size student-teacher ratio teaching-learning management overcrowding
8
Effect Of Credit Crunch On The Financial Performance Of Small And Medium Organizations In Uganda
Mpanga Isaac1 , Irumba Alex2
Credit crunch credit availability SME financial performance lending requirements
9
Effect Of Financial Planning On Profitability. A Case Of International Alert Uganda
Mujuni Exavier1 , Kabanda Richard2
Financial planning profitability budgeting cash flow management
10
Effect of laissez-faire leadership style on teacher motivation In Selected Public Secondary Schools In Kasanje Town Council, Wakiso District, Uganda.
Namuddu Florence1 , Dr Friday Christopher2
Laissez-faire leadership teacher motivation passive leadership secondary education