The study investigated the relationship between Accounting Information Systems (AIS) and finance performance through a case study of Nakifumu Firm located in Mukono District. Data were collected through interviews, observations, and document analysis, focusing on the firm's implementation of AIS and its impact on finance performance indicators. The findings revealed that the adoption of AIS at Nakifumu Firm positively influenced various aspects of finance performance, including accuracy in financial reporting, efficiency in transaction processing, and decision-making processes. The implementation of AIS facilitated the automation of routine accounting tasks, improved data accuracy, and enhanced the timeliness of financial reporting. Additionally, AIS provided management with real-time access to financial information, enabling informed decision-making and strategic planning. From the findings, the Pearson correlation coefficient between managerial accounting and finance performance was .899, with a p-value of .000, indicating an extremely robust and statistically significant correlation. This signified a close association wherein as the utilization or effectiveness of managerial accounting practices increases, there was a notable enhancement in finance performance, and conversely, as finance performance improved, managerial accounting practices tend to be more effective. The study underscores the importance of AIS in enhancing finance performance within organizations and highlights the potential benefits of integrating AIS into business operations. Recommendations are provided for organizations seeking to leverage AIS to improve finance performance and drive organizational success.

The study aimed at accounting information system and its impact on financial performance of the organization with a case study of pride micro finance kabalagala brank Kampala and it was guided by the following objectives; To determine effects of Data collection on return on assets at Pride Microfinance limited; Kabalagala branch in Kampala, to find out the effects of data storage on efficiency at Pride Microfinance limited; Kabalagala branch in Kampala and to determine the effects of data processing on decision making at Pride Microfinance limited; Kabalagala blanch in Kampala. A total of 500 responses were received over a period of one month. Before analyzing the data, it was checked for completeness and consistency. 30 incomplete responses were removed. This resulted in a final sample of 470 responses for analysis. The data was then imported into IBM SPSS Statistics (Version 26) for preprocessing and initial analysis. Frequencies and descriptive statistics were computed for all variables. According to the respondents in pride micro finance kabalagala branch in Kampala, the majority strongly agreed that Accounting information system is considered as important organizational mechanism that was critical for el fictiveness of decision management and control in organizations as 10 strongly agreed, this was followed by 8 respondents who strongly agreed that when the controls are used properly there was better operating effectiveness and efficiency which will result in better financial information reliability. There should be a need to provide and review programs to the individuals and update law, policies, and regulations that govern organizations in order to increase on the standards and performance of their businesses.

This study focused on Advertising and organizational profitability of Harris international ltd. In this study advertising (measured by e-mail marketing, social media marketing and mobile marketing) was the independent variable and organizational profitability (measured by psychological factors, social factors and economic factors) was the dependent variable. Primary data and secondary data sources were used. Quantitative methods were used to collect and analyze the data. The study objectives included: To analyze the relationship between e-mail marketing and organizational profitability; To examine the relationship between social media marketing and organizational profitability; To assess the relationship between mobile marketing and organizational profitability. The quantitative methods like questionnaires were used. The research findings shown by correlation analysis generally indicated that there was a significant positive relationship between the advertising measures (e-mail marketing, social media marketing and mobile marketing) and the organizational profitability (r>.7; p=.000 in all cases). Regression models also indicated that all the three factors of the independent variable were a better predictor of the variation in the organizational profitability (dependent variable). Social media marketing was the most significant predictor of the variation in organizational profitability, followed by mobile marketing. The researcher recommended further research into other factors that affect organizational profitability of Harris International ltd since the regression analysis indicated that only 87.6% variation in the organizational profitability was accounted for by the independent variable.

Management of records poses great challenges to many organizations over the world. However, the efficient management of records has tremendous and great potential of making work easy, enhancing working relations, improving the corporate image as well as increasing productivity besides enhancing efficiency and effectiveness. Indeed, many organizations with the advent of Information and Communication Technology have gone hi-tech in records management which has not only enhanced their efficient production but has also reduced the labor costs albeit on the negative perspective. At the Diamond trust bank, Ntinda branch, the management of records has presented serious challenges as regards productivity yet the Government through the e-government project instituted the implementation of book keeping. Many documents necessary for public utility are now available online, many activities and services are being offered online and more so, files and documents are being tracked online either by the officer working on the file, the manager in charge of the processes as well as the client, for some non-sensitive documentation. The study sought to find out how records management affects service delivery in the perspective of accessibility, retrieval of information, the book keeping practices in an organization, the accountability and transparency of the processes at the Department and as well as the quality of the services being rendered to the clients. The study employed a conceptual framework seeking to illustrate the relationship between the various variables in this study and records management at the Department of Immigration. The study targeted all the 413 staff at the Department’s Headquarters but sampled 90 members of staff representing a 21.98 % using stratified random sampling. From the findings, the majority of them (49) representing 76.6% said that they were not aware while the remaining 11 respondents (17.2%) said that they were aware. This was a clear indication that the Department needed to do better in informing its employees on the policies and legislation that governed the management of book keeping. There is need to enhance the application of ICT has it is indicated to affect the management of book keeping within the Department. The level of training affected the management of book keeping and thus there is need to ensure that the employees are trained to suit the performance of the assignments that the management of book keeping entails.

The study was carried out to assess the relationship between computerized accounting systems and organizational performance especially on quality financial reporting. The study aimed at evaluating the uses of computerized accounting system in business today; the limitations of computerized accounting system in business; and the relationship between computerized accounting and financial reporting in business. To achieve the above purpose, a cross-sectional research design together with the explanatory research design and analytical research design were used in the survey. The survey population included CEOs, Finance officers, Accountants, internal auditors and stakeholders of Stanbic Bank Uganda Limited, Mukono branch. Purposive and simple random sampling methods were used to select samples used in the study. Self-administered questionnaires were used to collect from Stanbic Bank Mukono Branch. Data was collected from 60 respondents. Data was analyzed using SPSS (Statistical Package for Social Scientist). While assessing the benefits of computerized accounting system, the findings indicated that respondents agreed that computerized accounting systems minimizes errors and allows easy posting of transactions on ledger. On examining the qualities of financial reports generated by Bank, 96.67% of the respondents accepted that financial reports produced are reliable and 3.33% respondent disagreed. The study indicated a strong relationship between computerized accounting system and financial reporting. Therefore, computerized accounting has a strong relationship of (r2-0.828, P=0.172) this suggests a positive effect on financial reporting and recommended that the firm should run the computerized accounting systems alongside the manual system where some data can be captured manually. This is important because should the computerized system breakdown, important source information can still remain available. One other fact is that the computerized system very much relies on human effort which justifies the simultaneous run with the manual system. The researcher also recommends that the firm should run the computerized accounting systems alongside the manual system where some data can be captured manually. This is important because should the computerized system breakdown, important source information can still remain available. One other fact is that the computerized system very much relies on human effort which justifies the simultaneous run with the manual system.

The purpose of the study was to investigate the influence of budget controls on the financial stability in Nansana Municipality. It was based on the following objectives; To examine the role of accountability on the financial stability in Nansana Municipality, to examine the relationship between the financial control and the financial stability in Nansana Municipality and to establish the contribution of planning and conditions on the financial stability of Nansana Municipality. Concerning the relationship between financial controls and financial stability, it has been found out that there is some relationship as supported by 57(95%) indicated that there is a relationship between financial controls and financial stability of in Nansana as compared to the least number 03(05%) of the respondents who reported that there is no relationship between the two variables of and financial stability of Nansana. Respondents said that financial performance depends on the workers and their efforts but not on budgeting. The results showed that, 59(98%) of the respondents agreed that accountability has a significant role on the financial stability of Nansana as compared to 1(02%) of the respondents who said that accountability has no a significant role on the financial stability of Nansana as they disagreed with statement. The respondent who disagreed claimed the organization financial performance depends on other factors like hard work, quality of the produced products and type of business carried out but not accountability. The ministry of finance and economic development needs to encourage to operate on budgets because budgeting and financial stability of are significantly related. This will track all the costs even banks will support such that operate under the budget after seeing the forecasted cash flows in the drafted budget.

The study aimed at budgetary control and organizational growth in Uganda. a case study of kyegegwa district local government and it was guided by the following objectives; 1. To examine the relationship between budgeting and organizational growth, to examine the relationship between budgetary control and organizational growth and to examine the effect of budgetary control policies and organizational growth. Both primary and secondary methods of data collection was used. Primary data collection method was involved extracting data from respondents directly by the research assistants and the researcher himself with use of questionnaires and interview guide. Secondary data collected was involved review of documents. It consisted of semi structured questions (Lu et al., 2013) with both close-ended and open ended questions covering all the aspects of the study variables and accompanied with a Likert scale response continuum, that is: strongly agree, agree, neither agree nor disagree, disagree and strongly disagree. Findings shown that there was a strong positive correlation (r = .737) between budgeting and organizational growth of the local Organizational. The strong correlation implied that a change in budgeting was related to a big change in the organizational growth of the local Organizational. The positive nature of the correlation implied that the change in budgeting and organizational growth of Organizational was in the same direction whereby an improvement in budgeting was related to an improvement in the organizational growth of the local Organizational, vice versa. Local Organizational should diversify their resource mobilization given that the dependence on donor funds has negative consequences such as loss of autonomy in their operation, delayed funding, to mention but a few. Local Organizational should set up their own income generating activities and mobilize funds from internal fundraising drives and improve on organizational membership.

The study was carried in Arua City main market on the topic of cash management and financial performance of SMEs with a sample of 28 making 100% composition. The study found out that cash management had a grant Mean of 2.31 and Standard deviation of .82 which shows a low level of cash management in Arua City main market. This is mainly attributed to inadequate financial management training by city management (department of commercial services). The study found out that financial performance of SMEs had a Grand Mean of 3.79 and Standard deviation of .42, which shows high level of financial performance of SMEs in Arua City main market. This finding shows that market vendors do not get adequate trainings of business management in the areas of credit management and cash management from Arua City commercial department. The study revealed that cash management has strong positive influence on financial performance of SMEs in Arua City main market w indicated by the Rvalue of 0.329 at a sig F of 0.167 which is higher than 0.45, a level of significance there accepting the Alternative Hypothesis. This means it is not only cash planning, credit management and cash position that should be applied to improve financial performance of SMEs in Arua City main market but also other factors like book keeping and financial reporting should be considered for improving financial performance of SMEs in the main market. Therefore, the Null Hypothesis is rejected and the alternative Hypothesis that is accepted. In conclusion Arua City main market SMEs apply low cash management strategies hence needs to consider other factors of book keeping and financial reporting to improve financial performance of SMEs in Arua City main market. Following the above Free cash flow theory, that asserts that management has the responsibility of holding cash to gain control over it in making investment decisions (Huseyin 1997). When cash is readily available, investment is made easier by the managers. The management must always ensure that it invests in activities which maximize the shareholder`s returns. By holding sufficient amount of cash, the management guaranteed in the investment, in growth project due to the availability of funds, hence improved financial performance.

This intensive study sought to comprehensively investigate how the dutiful embracement of corporate social responsibility initiatives had formerly impacted the bottom-line performance of Total Energies Kampala over longer periods of sustained engagement. Through a meticulous review of the firm's past annual reports combined with indepth interviews of senior leadership and stakeholders, the investigation had aspired to gain refined insights into whether strategically prioritizing CSR practices above statutory compliance duties alone had noticeably strengthened the corporation's reputation, competitiveness, and profitability amongst customers and communities. The findings that had emerged from this intricate case analysis illuminated that Total Energies Kampala's long-standing commitment to respecting human rights, protecting the environment, uplifting livelihoods, and ethically governed operations had demonstrably boosted its brand prestige and favorability. From the findings, majority of the respondents suggested inadequacy of funds as the probable foremost challenge. Other suggestions were lack of investors’ support, failure to entrench CSR in the corporate strategy, lack of awareness, lack of stakeholders’ involvement, and inadequate communication. Additionally, the initiatives had helped fortify resilience, motivate workers, and open productive new partnerships--all of which had positively spilled over to contribute to strengthened revenues, market shares, productivity levels, and overall performance standings above industry peers over successive intervals. This study recommends the need for the government to take up an active role in ensuring adequate regulation, which mandates all organizations to become responsible corporate citizens by giving back to the society.

The main aim of the study was to examine the effect of credit crunch on the development of small and medium enterprises, a case study housing finance bank. It was guided by the following objectives; to examine the effect of credit crunch on the financial performance of small and medium enterprise, to determine the effect of retained earnings financing on the financial performance of small and medium enterprise and the effect of Trade Credit financing on the financial performance of small business enterprise in Uganda. In the study a cross sectional research design was used, where both qualitative and quantitative research methods were used. The total number of respondents who participated in the study was 50 and these were entrepreneurs of small business enterprises. Data was collected from respondents by use of questionnaires and an interview guide as the research instrument. Data was analyzed using tables and descriptions were done using percentages. The study revealed that acquired assets pays off funding cost leaving the SME with the asset value. SMEs in their limited asset base have no potential of securing long term loans as a major instrument of debt financing hence giving it a major constraint in borrowing fund to finance their operations usage of funds increases investment prospects of SME. Funds also increases chances of SME success, application of this funding reduces agency costs and SME is able to finance more projects increasing returns. It was concluded that commercial loan financing has a positive effect on financial performance and this effect is statistically significant in predicting financial performance of SMEs. SMEs that use commercial loan financing will expand their business operations and experience significant increase in their profitability. Trade credit financing has a positive and significant effect on financial performance of SMEs. It therefore follows that trade credit is a significant predictor of financial performance. SMEs that use trade credit in financing their operations are likely to see their output and revenues increase thus increasing their level of profitability. The study recommended that investors and managers of SMEs should consider sources of business financing as important determinants of financial performance. SMEs should come together to form larger groups in order to access bigger commercial loans from banks, microfinance institutions and other lenders which are cheaper to source as they carmy lower transaction costs and such costs are shared by SMEs in the group reducing its impact on individual SME ‘s financial performance.