This research study was basically on accounting information systems and profitability of
an institution. Emphasis mad eon types of businesses and their accounting information
systems, users of the accounting information, differences between management
accounting and financial accounting during discussion making. The accounting
concepts/rules, purpose of financial statements, profitability and cash flows, General
accepted accounting principles (GAAP), professional ethics and how the financial
statements are related to profits of an organization.
The researcher in canying out the study was guided by the following research objectives
To find out whether accounting information systems have an impact on the profits of the
To find out the different accounting methods used by business entity (s) a case of Uganda
To ascertain the necessary qualities of an accounting information system
To find out the relationship between financial accounting and management accounting
and profitability of the business.
The researcher used a non-probabilistic sampling method, using questionnaires and
interview as major investment for data collection.
However, the researcher chose Uganda Book Shop (Kampala branch) as an area of study
because it's a business entity which aims at profit maximization and therefore has in
place an accounting information system to ascertain its profits and therefore find out
whether the accounting information systems can influence the level of profits of that
The findings of the study indicated that accounting information systems such as
following accounting convention/rules when preparing organizations accounts, financial
statements preparations, using an external certified public accountants (CAP), practicing
management accounting, following professional ethics when handling business accounts
and following Generally accepted accounting standards (GAAP) can promote the
profitability of Uganda Bookshop.
In order for the bookshop to improve further on its profitability if should know the users of its accounts for proper decision making, should make research on other factor s that may affect the profitability other than accounting information systems for example promotion of sales, employee's motivation.
KIYINGI, M (2021). Accounting Information Systems And Profitability Of A Business Entity A Case Of Uganda Book Shop. Afribary. Retrieved from https://afribary.com/works/accounting-information-systems-and-profitability-of-a-business-entity-a-case-of-uganda-book-shop
KIYINGI, MUKASA "Accounting Information Systems And Profitability Of A Business Entity A Case Of Uganda Book Shop" Afribary. Afribary, 04 Jun. 2021, https://afribary.com/works/accounting-information-systems-and-profitability-of-a-business-entity-a-case-of-uganda-book-shop. Accessed 24 Mar. 2023.
KIYINGI, MUKASA . "Accounting Information Systems And Profitability Of A Business Entity A Case Of Uganda Book Shop". Afribary, Afribary, 04 Jun. 2021. Web. 24 Mar. 2023. < https://afribary.com/works/accounting-information-systems-and-profitability-of-a-business-entity-a-case-of-uganda-book-shop >.
KIYINGI, MUKASA . "Accounting Information Systems And Profitability Of A Business Entity A Case Of Uganda Book Shop" Afribary (2021). Accessed March 24, 2023. https://afribary.com/works/accounting-information-systems-and-profitability-of-a-business-entity-a-case-of-uganda-book-shop