Accounting information systems and financial performance of corporate institutions. A case study of stanbic bank main branch
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Date
2026-04-10
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Uganda Christian University
Abstract
This paper has discussed the impact of Accounting Information System (AIS) on
financial performance of corporate institutions based on a case study of Stanbic Bank
Main Branch. The study was informed by three objectives namely to test the impact
of AIS software on financial performance, to test the impact of AIS procedures on
financial performance and to test the impact of AIS users (people) on the general
financial performance of the institution.
The research was a cross-sectional descriptive research design that employed a
quantitative research approach. The population sample was 45 employees working in
finance, accounting, credit management and information technology departments of
the Stanbic bank branches within Mukono district who are directly involved in the
utilization and management of the Accounting Information Systems. A sample size of
40 respondents was obtained using the Krejcie and Morgan (1970) sampling table.
Both purposive and simple random sampling techniques were used to select
participants. Structured questionnaires were used to collect primary data. The data
were analyzed with the help of the Statistical Package of Social Sciences (SPSS) where
the types of statistics used were descriptive (frequency, percentages, means, and
standard deviations) and inferential statistics (correlation analysis and regression
analysis).
The results indicated that AIS software has a significant positive impact on the
accuracy of financial reporting, timeliness, and reduction of errors. The combination
of AIS with other systems of the organization helped to improve data uniformity and,
consequently, management decisions. The paper has also determined that articulate
AIS processes enhance operational efficiency, internal control systems, aids in
detecting fraud, and boosts the reliability and security of the financial information.
The research was able to conclude that Accounting Information Systems are relevant
in enhancing the financial performance of the Stanbic Bank by increasing the financial
reporting, operational efficiency, accuracy of budgeting and profitability.
Nevertheless, the increase in the Return on Assets (ROA) and Return on Equity (ROE)
was seen as mediocre, which means that other internal and external variables can
impact the financial results. The research suggested that Stanbic Bank ought to
intensify the integration of AIS, improve the modules in the system to be completely
in accordance with the financial reporting standards, periodically review the AIS
processes, and invest in the continuous training of the staff.
Description
Undergraduate Research