Browsing by Author "Daphine Dorothy Nalubiri"

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    Family Businesses and the Quality of Accounting Information.
    (Uganda Christian University, 2023-08-29) Daphine Dorothy Nalubiri
    This dissertation investigates the relationship between family businesses and the quality of accounting information they generate. In an era where family businesses play a role in global economies, understanding how their unique dynamics impact financial reporting is of importance. Through an extensive literature review and an empirical study and analysis, the study unveils the complex relevance between family businesses and the quality of accounting information. The research reveals that family businesses do face distinct challenges and opportunities in their financial reporting practices. The family ties that bind these enterprises influence the transparency, reliability, and accuracy of accounting information they produce. This study therefore emphasizes the need for tailored approaches to accounting practices within the family-owned businesses, highlighting their significant implications for decision making, stakeholders, and the environment around them. However, the study acknowledges the limitations inherent to its scope and context. The findings provide a foundation for further exploration, suggesting more areas for research into varied industries and family sizes. By shedding more light on the relationship between family businesses and the quality of accounting information, this research contributes greatly to both academic understanding and practical strategies for enhancing the quality of accounting information within the family-owned enterprises. Ultimately, this study demonstrates that family businesses are a different sector within a broader landscape of accounting research. Undoing the complicated connections between family relationships and financial operations is crucial for making effective strategies that ensure transparent and accurate financial reporting in these enterprises.