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 →
36
Relationship Between Cash Flow Management And Profitability Of Small And Medium Enterprises (Smes) In Butiiti Sub-County, Kyenjojo District, Uganda.
Rujumba Ezekiel
Cash flow management profitability small and medium enterprises financial performance
37
Relationship Between Collaboration And Service Delivery In Bundibugyo Local Government, Bundibugyo District.
Guma Kandole Nicholas1 , Wabuna Muhammad (PhD)2
Collaboration service delivery stakeholder engagement partnerships
38
Relationship Between Community Participation And Performance Outcomes At Selected Health Centres In Kayunga District
Kusaasira Racheal1 , Kamugisha Nelson2
Community participation health centre performance service delivery Kayunga District
39
Relationship Between Computerized Accounting And Financial Reporting In Business. A Case Study Of Stanb1c Bank Mukono Branch
Muganzi Emmanuel Prosper1 , Irumba Alex2
Computerized accounting financial reporting automation banking sector
40
Relationship Between Digital Tax Compliance and Growth of Small-Scale Enterprises in Wakiso District, Uganda
Kabugho Zyane
Digital Tax Compliance Enterprise Growth Small-Scale Enterprises E-Taxation