Accounting Information System and Financial Performance of Small and Medium Size Enterprises. Case Study of the Northern Division Koboko Municipality
No Thumbnail Available
Date
2025-05-13
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Uganda Christian University
Abstract
The study examined the influence of accounting information system on the financial performance of SMEs in Northern division, Koboko municipality. The study was guided by the following objectives; to analyze the effect of system effectiveness of AIS on financial performance of SMEs, to establish the effect of system control on financial performance of SMEs and to ascertain effect of system flexibility on financial performance of SMEs in Northern division, Koboko, municipality.
The study adopted descriptive research design to comprehensively examine how SMEs utilize AIS in their financial process the study population was 50 employees from SMEs located in Koboko municipality and the sample size was 44.
The study established that there was apositive relationship between accounting information systems and financial performance at SMEs of Koboko north this was justified by r= 0. 362 for systems effectiveness, .285 system control and 0.193 for System flexibility and financial performance of SMEs in northern division, Koboko, municipality.Finally the regression analysis revealed that the contribution of AIS financial performance of SMEs at Koboko was 24% .It was concluded that approximately 24 % of the variance in the financial performance of SMEs at Koboko north was attributed to the aspects of AIS which included system flexibility, systems control and systems effectiveness.
Description
Undergraduate