Browsing by Author "Amoah Gyamfuaa Rose"

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    THE EFFECTIVENESS OF ACCOUNTING SOFTWARE TOOLS ON THE QUALITY OF FINANCIAL STATEMENTS IN SELECTED UNIVERSITIES IN KAMPALA, UGANDA
    (2017-06) Amoah Gyamfuaa Rose
    The problem of the study was that the effectiveness of accounting software tools on the quality of financial statements in Kampala, Uganda was not known. Therefore the objective of this study was to find out the above, establish a relationship between accounting software tools and the quality of financial statements and also to find out the characteristics of accounting software tools that best determine the quality of financial statements. According to several studies, it is very difficult to measure the effectiveness of accounting software tools and how it is related to the quality of financial statements hence this called for more investigation. The study used descriptive and correlational research design to analyse data from 113 accountants that were purposively selected from 10 different universities. A self administered questionnaire was used to gather data and analysis were made. The findings from this study indicated the accounting software tools used in universities were effective due to the presence of these characteristic and they are modules and functionality, system integration, customization and automation which in turn had a positive effect on financial statements hence making them quality. Furthermore, there was a significant positive relationship between the characteristics of accounting software tools and the quality of financial statements apart from modules and functionality and faithful representation that had no significant relationship between them and also report and analysis and faithful representation which means that the more the characteristics of accounting software tools are improved, the more the financial statements will be of quality. Modules and functionality was the best characteristic that determined the quality of financial statements. It was recommended that universities should come up with a way of integrating their accounting software tools to other systems in and out of the university.