Browsing by Author "Jacinta Aidah Nalujja"

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    Accounting Information System and Financial Reporting in NGOs
    (Uganda Christian University, 2023-09-07) Jacinta Aidah Nalujja
    The study sought to find out the relationship between accounting information system and financial reporting of NGO’s in Nakasongola; a case study of Katugo Childrens Home NGO. The study specifically looked at the efficiency of financial reporting in katugo Children’s Home, impact of the AIS on the financial reporting of Katugo Children’s Home NGO and the Challenges faced by the NGO in using the AIS system and their effect on financial reporting. A cross-sectional study design for quantitative and qualitative analysis was used on 44 respondents that brought back the questionnaires. Data was collected by use of a self-administered questionnaire, and interview guide. Quantitative data was analyzed at uni-variate level basing on the mean and frequencies, percentages, bi variate level using correlation coefficient with the help of Statistical Package for Social Sciences 17.0 (SPSS). Qualitative data were analyzed by content analysis by composing explanations and substantiating them using the respondents’ open responses. The researcher found out that accounting information system provides information financial performance measuring ratios, provides useful information about the performance of debt in the capital structure that the general manager must try to influence in order to improve and manage the overall organizational performance. The researcher further found out that AIS provides information about assets in an organization which helps to do investment planning within pride microfinance limited. The study also recognized that accounting information system enables the users to make informed judgments. Since every decision involves several alternatives, it assists the user to decide his course of action. Accounting is a process which with the help of accounting records produces financial statements. It also helps management in their important duties of planning, organizing, leading, supervising, controlling and decision making. The researcher concluded that AIS affects the overall financial reporting in Katugo Childrens Home Nakasongola where it highly influences decisions made, the nature of communication and efficiency in performance at the financial institution. In other words a lot of sensitization needs to be done to the users and all stakeholders for it to be successful at Katugo Childrens Home.