Browsing by Author "Louis Kabiite Katende"

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    Assessing the Impact of Financial Accounting Practices on Organizational Performance in Uganda
    (Uganda Christian University, 2025-05-14) Louis Kabiite Katende
    This study investigates the impact of financial accounting practices on organizational performance in Uganda, focusing on both private and public sector institutions. Accounting is a foundational element in financial decision-making and governance, and its proper application is critical for enhancing transparency, efficiency, and accountability. Despite the existence of regulatory bodies like the Institute of Certified Public Accountants of Uganda (ICPAU) and the adoption of International Financial Reporting Standards (IFRS), many organizations continue to grapple with poor financial practices that hinder their performance. Using a mixed-methods approach, the study draws on quantitative data from structured questionnaires and qualitative insights from key informant interviews. The findings are expected to reveal a strong correlation between proper accounting practices—such as internal controls, budgeting, audit compliance, and financial reporting—and improved organizational outcomes, including profitability, operational efficiency, and stakeholder trust. The research also identifies major challenges affecting the implementation of proper accounting practices, such as limited technical expertise, poor regulatory enforcement, and inadequate financial systems. The study offers practical recommendations for strengthening financial governance in Uganda and contributes to the theoretical discourse on agency, stewardship, and contingency perspectives in accounting