The proliferation of Electronic Financial Management Systems (EFMS) in banking has transformed the landscape of financial accountability, offering unprecedented capacity for real-time transaction monitoring, automated controls, and comprehensive audit trails. This study examines the role of EFMS in enhancing financial accountability at Equity Bank's Nakulabye Branch in Kampala, Uganda. Guided by the Technology Acceptance Model (TAM) and the Resource-Based View (RBV), the study employs a descriptive cross-sectional design. Data were collected from 86 respondents comprising bank staff, management, and internal audit personnel through structured questionnaires, supplemented by document analysis of audit reports and transaction records for the period 2019–2023. The study assesses four EFMS components: automated transaction processing, real-time monitoring and reporting, electronic audit trails, and integrated controls. Findings demonstrate that automated transaction processing significantly reduces processing errors (r=0.647, p