Accounting Information Systems and Financial Accountability in Bushenyi District Local Government in Western Uganda

Abstract

This study was about Accounting Information System and Financial Accountability in Bushenyi District Local Government. Using descriptive, correlational survey and cross sectional designs, a researcher generated questionnaire and an interview guide to collect data. Data was analyzed using frequencies, percentages, means, standard deviation, Pearson’s linear correlation coefficient and regression analysis. Results reveal that more than 68% of Bushenyi District local government staff was male; majority of the staff were between 31-40 years with working experience of 3-4 years. The application of accounting information system in Bushenyi District local government was high: Accounting information recording (average mean = 3.09); financial reporting (average mean= 3.11); software usage (average mean= 2.78. The level of financial accountability in Bushenyi District local government was low (overall mean= 1.90). It was concluded that the applications of accounting information system is high but the levels of financial accountability are still very low meaning that there is significant relationship between accounting information system and financial accountability in Bushenyi District Local Government. The researcher recommends that there is need to promote the use computers by all workers at the District by training them to solve the problems of low levels of financial accountability.

Keywords:Accounting Information Recording, Financial Reporting, Software Usage and Financial Accountability

DOI: 10.7176/RJFA/11-9-01

Publication date:May 31^st 2020