TABLE OF CONTENTS
DECLARATION
APPROVAL ii
Table of contents iii
ABSTRACT vii
CHAPTER ONE 1
INTRODUCTION 1
1.0. Introduction 1
1.1 Background to the Study 1
1.2 Problem Statement 3
1.3 Objectives of the Study 3
1,3.1 General objective 3
1.3.2 Specific Objectives of the Study 3
1.4 Research Questions 3
1.5 Hypotheses 4
1.6 Scope of the Study 4
1.6.1 Subject Scope 4
1.6.2 Geographical Scope 4
1.6.3 Time Scope 4
1.7 Significance of the study 4
1.8 Definition Key terms 5
1.8.1 Computerized Accounting System 5
1.8.2 Accounting Data Processing 5
1.8.3 Accounting Data Storage 5
1.8.4 Financial Reporting
1.8.5 Reliability
1.8.6 Accuracy 5
iv
. 6
I.,I~I’ER.t~.’I’I~JRE 6
2.0 Introduction .6
2.1 Theoretical Review 6
2.1.1 Positive Accounting Theory 6
2.1.2 Resource-Based View Theory 6
2.2 Conceptual frame work 7
2.2.1 Accounting Data Processing 8
2.2.2 Accounting Data Storage 8
2.2.3 Accounting Data Retrieval 9
2.3 financial reporting 9
2.3.1 Efficiency 11
2.3.2 Accuracy 11
2.3.3 Reliability 12
2.4 Empirical Literature Review 12
2.4.1 Accounting Data Processing on Efficiency 12
2.4.2 Accounting Data Storage on Accuracy 14
2.4.3 Accounting Data Retrieval on Reliability 16
2.5 Research Gaps 16
I1i~P’1’1~1~. ~I~I1REE 18
RESEARCH METHODOLOGY 18
3.0 Introduction 18
3.1 Research Design 18
3.2 Study Population 18
3.3 Sample Design 18
3.4 Sampling techniques 19
3.5 Data Collection Methods 19
3.5.1 Interviewing 19
3.5.2 Questionnaire Method 19
3.6 Data Collection Instruments 20
3.6.1 Self-Administered Questionnaire 20
3.6.2 Interview Guide 20
V
3.7 Data Analysis .20
3.8 Measurement of variables 20
3,9 Data quality control 21
3.9.1 Validity of Data Collection Instruments 21
3.9.2 Reliability of Data Collection Instruments 21
3.10 Research procedure 21
3.11 Limitations of the Study 22
II ..PTEI~.~ 23
DATA PRESENTATION, ANALYSIS, DISCUSSION AND INTERPRETATION
~I~’Ir~DI1NGS 23
4.0 introduction 23
4.1 response rate 23
4.3 background characteristics of the respondents 24
4.3.1 Gender 24
4.3.2 Age 24
4.3.3 Respondent’s Level of Education 25
4.3.4 Duration spent at Stanbic Bank 25
4.6 Descriptive Statistics on research Variables 26
4.5 effects of effects ofAccounting Data Processing on efficiency at Stanbic BankUganda 29
4.6 Effects of Accounting Data Storage on accuracy at Stanbic Bank-Uganda 30
4.7 effects ofAccounting Data Retrieval on reliability at Stanbic Bank-Uganda 32
CI1APTE1~. F’IVE 34
SUMMERY, CONCLUSION AND RECCOMMENDATIONS 34
5.0 Introduction 34
5.1 Summary of Findings 34
5.1.1 Effects of Accounting Data Processing on efficiency at Stanbic Bank-Uganda 34
5.1.2 Effects ofAccounting Data Storage on accuracy at Stanbic Bank-Uganda 34
5.1.3 Effects of effects Accounting Data Retrieval on reliability at Stanbic Bank-Uganda.
35
5.2 Conclusion 35
5.4 Recommendations 35
5.5 Area of further study 36
REFERENCES 37
APPENDIX 1 39
QUESTIONNAIRE TO THE RESPONDENTS 39
APPENDIX I 43
A TABLE SHOWING TIME FRAME FOR THE STUDY 43
APPENDIX II 44
AN ESTIMATED BUDGET SHOWING EXPENDITURES DURING THE STUDY. 44
ABSTRACT. The topic of the research study was the role of computerized accounting systems on effective financial reporting; a case of stanbic bank Uganda at the headquarters. Out of the 45 questionnaires that were distributed, 40 were brought back. A cross-sectional study design for quantitative and qualitative analysis was used on 40 respondents that brought back the questionnaires. Data was collected by use of a self-administered questionnaire, and interview guide. Quantitative data was analysed at univariate level basing on the mean and frequencies, percentages, bivariate level using correlation coefficient with the help of Statistical Package for Social Sciences 17.0 (SPSS). Qualitative data was analysed by content analysis by composing explanations and substantiating them using the respondents open responses. The researcher found out that timely release of financial reports generates good decision making at Stanbic Bank and that there is improvement in business performance due to computerization of the accounting system. The researcher further found out that Stanbic Bank largely relies on accurate record keeping to promote efficiency. This implied that computerized accounting strongly helps to eliminate unnecessary errors hence leading to increased efficiency at Stanbic Bank. He further found that Computerized accounting involves the use of computers to handle large volume of data with speed, efficiency and accuracy aimed at overcoming the fundamental errors, The researcher concluded that there is a strong significant positive relationship between computerized accounting systems and effective financial reporting at Stanbic Bank as indicated by spearman correlation coefficient as 0.669 and correlation was significant at 0.05(2-tailed). This implied that with proper computerized accounting system, effective financial reporting is guaranteed at Stanbic Bank which. Therefore the researcher recommended Stanbic Bank to embark on training its employees on the efficient usage of computerized accounting system to promote increased productivity.
