ACCOUNTING PRACTICES AND FINANCIAL REPORTING IN LOCAL GOVERNMENT: CASE STUDY OF MBALE DISTRICT LOCAL GOVERNMENT.
| dc.contributor.author | MAKOBA SAM | |
| dc.date.accessioned | 2024-12-02T11:40:25Z | |
| dc.date.available | 2024-12-02T11:40:25Z | |
| dc.date.issued | 2024-09-02 | |
| dc.description.abstract | ABSTRACT This research report was undertaken to investigate on accounting practices and financial reporting in local government. It was guided by three objectives; to analyzethe effect of accrual accounting on financial reporting of Mbale district local government, to examine the effect of modified accounting on financial reporting of Mbale district local government, to assess the effect of cash accounting on financial reporting of Mbale district local government. This research used a sample size of 36 respondents; questionnaires were used to collect data which was later analyzed using the statistical package for social sciences. Results of the first objective shows that accrual accountinghas a significant effect on financial reporting of Mbale district local government by 9.8%, Results of the second objective reveals that modified accounting affects financial reporting of Mbale district local government by 7.5% while results of the third objective show thatcash accounting affectsfinancial reporting of Mbale district local government2.4%. It can be concluded that accrual accountinghas a significant effect on financial reporting of Mbale district local government, followed by modified accounting and lastly cash accounting. Mbale district local government should improve the accuracy and completeness of financial data, increasing transparency, and ensuring compliance with relevant accounting standards. This involves training staff on accrual accounting principles, implementing robust internal controls, and utilizing advanced accounting software to streamline data collection and processing. | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12311/2388 | |
| dc.language.iso | en | |
| dc.title | ACCOUNTING PRACTICES AND FINANCIAL REPORTING IN LOCAL GOVERNMENT: CASE STUDY OF MBALE DISTRICT LOCAL GOVERNMENT. | |
| dc.type | Thesis |