Browsing by Author "RUTH NAMBIRIZI"

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    ACCOUNTING INFORMATION AND FINANCIAL DECISION MAKING OF SELECTED NON-GOVERNMENT ORGANISATIONS IN MUKONO DISTRICT.
    (UGANDA CHRISTIAN UNIVERSITY, 2024-09-04) RUTH NAMBIRIZI
    ABSTRACT The study based on the effect of accounting information and financial decision making of Non Government Organization. The study was carried out in Mukono District, Uganda at NGOs. The study brings out to evaluate the impact of financial statement reliability on non-governmental organizations' financial decision-making processes; investigate the relationship between faithful representation and financial decision-making; and investigate the relationship between completeness of financial information and financial decision-making in non-governmental organizations. A study of relevant literature was carried out on faithful representation and financial decision making. Given the nature of the aims and the time constraints for conducting this research, a cross-sectional study design was chosen to be the most appropriate. In order to demonstrate what was present in NGOs in Mukono District, both qualitative and quantitative research approaches were employed, and the data was analyzed using qualitative methods. Purposive and basic random sampling were used to select a population of 70 people. Closed-ended questionnaires created from the study's goals and scored on a 5-point Likert scale were used to collect primary data. Secondary data was collected from secondary data sources and provided in the form of frequency tables and frequency tabulation analysis. According to the survey, managers, suppliers, government organizations, employers and their union representatives, and members of the accounting department all need the accounting information. According to the results, accurate, timely, completed, clear, and cost-benefit balanced information is necessary for successful accounting and financial decision making. The study came to the conclusion that the accountant's knowledge demonstrated the impact of risk and uncertainty as well as the range of possible outcomes while making decisions. It was suggested that non-governmental organizations make good use of accounting information systems to confirm the quality of the accounting data that the accountants offer, and that accounting standards be developed using a precedent database that is based on management systems.