Bachelor of Science in Accounting and Finance

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https://scholar.ucu.ac.ug/handle/20.500.12311/79

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Browsing Bachelor of Science in Accounting and Finance by Author "ANGOM VICKY"

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    ACCOUNTING INFORMATION SYSTEMS AND FINANCIAL PERFORMANCE OF PRIVATE HEALTH FACILITIES IN UGANDA (CASE STUDY OF BWEYOGERERE PRIVATE HEALTH FACILTIES)
    (UCU, 2024-10-01) ANGOM VICKY
    The main objective of this study was to establish how the financial performance of private health facilities in Bweyogerere related to their accounting information systems. These were motivated by objectives such as establishing how system quality affects financial performance, assessing the process of implementing accounting information systems in relation to financial performance, and establishing the challenges faced during the process of implementing the accounting information system in relation to the financial performance of private health facilities in Bweyogerere. The design employed in this study was a survey research design. It intended for an audience that was made up of the health institutions and their staff as well. Purposive sampling with a dash of basic random sampling was employed in selecting 260 respondents for the sample size. Questionnaires were used as a method of data collection. The following are the key findings from the study that presented the primary conclusions. First, there existed a significant statistical relationship between private health institutions' financial performance and accounting information systems. Moreover, the study found that system quality is positively related to the financial performance of private healthcare facilities at a statistically significant level. The major processes involved in the AIS implementation include: Project Initiation, Software Installation, Team Project Training, System Design, Clear out Records from the Old System, and Data Migration. If each process does not go well, they are all going to take different influences on financial performances. Aside from the other issues, the main problem encountered by 97.3% of the implementation team was that, once installed, the system did not run smoothly and thus would have a major effect on the health facility in terms of finances. The study therefore recommended that to effectively manage the most valuable resource information management of private health institutions required a well-thought-out and functional accounting information system. This effect should be further researched in future interventions with the inclusion of the intervening and moderating variables. The length of the association can also consider longitudinal studies in future research.