ACCOUNTING INFORMATION SYSTEM AND MANAGEMENT DECISION MAKING IN RUBONGI ARMY SECONDARY SCHOOL.
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Date
2025-10-17
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Uganda Christian University
Abstract
The study determined the contribution of accounting information System on management decision
making of local government a case study of Rubongi Army Secondary School. It was
supplemented by research objectives which included assessing the different ways in which
accounting information system aids management decision making in Rubongi Army Secondary
School, establishing different ways in which decisions are made in Rubongi Army Secondary
School and assessing the relationship between accounting information system and management
decision making in Rubongi Army Secondary School.
The researcher used descriptive research design and a case study was Rubongi Army Secondary
School. The study used simple random sampling and purposive sampling method. The study used
a sample size of 63 respondents who comprised of Mayor, councilors, auditors, assistant
environmental officer, assistant education officers, town agents, accountant, cashier, assistant
health officer, clerk to council, and PWDs. Data was collected from the respondents using
questionnaires and interview guide questions.
The findings revealed that accounting information system improves efficiency in terms of out-put,
quality and timely service delivery was realized, helps in the management and control of
organization’s economic financial area, helps to track transactions, provide internal reporting data,
external reporting data, financial statements, and trend analysis capabilities, reduces the general
costs of operations” in organizations and accounting information system is an interrelated group
of mechanism that collects, receives, processes, saves, and allocates information to support
decision making and controlling an organization. In addition, the study indicate that employees
participate in decision making, top management makes decision and staff implements, before
decision are made consultations are carried out in the organization, employee’s views are put into
consideration and acted upon by management and employees feel a sense of belonging in the
organization because of participation in decision making process. Besides, The findings indicate
that service delivery was done accurately, employee’s efficiency increased, accounting
information system leads to increased organizational performance, minimizes on fraud and
embezzlement of funds in organization, resource allocation was attained or realized through
accounting information system, helps to track transactions, provide internal reporting data,
external reporting data, financial statements, and trend analysis capabilities.
In conclusion, it was found out that service delivery was done accurately, employee’s efficiency
was increased, leads to increased organizational performance, and minimizes on fraud and
embezzlement of funds in organization and resources allocation is attained or realized.
The researcher recommends management should consult employees before making any decision,
employees should be sensitized on the importance of accounting information system, and there
should be coordination between management and subordinates.