The study examined the effect and relationship between Accounting information system,
financial decentralization and quality of financial reporting in Kampala city council. The AIS
and financial decentralization were the independent variables while quality of financial reporting
was the dependent variable. The study adopted a triangulation design consisting of a correlation
design which was quantitative in approach and cross sectional in nature. The study population
consisted of two hundred ninety members from whom a sample of two hundred five elements
was drawn using Krejcie and Morgan method. A combination of census, proportionate stratified
random sampling and simple random sampling techniques were employed in selecting members
from different strata into the study sample. Two data collection methods namely structured
questionnaire consisting of closed questions with five point likert scale and interview guide were
used in collecting primary data. Out of two hundred five questionnaires administered, one
hundred ninety registered returned posing a response rate of ninety seven percent. The collected
data was presented using frequency tables and charts which were analyzed by Factor analysis,
Pearson correlation coefficient and Regression model using SPSS. A significant positive
relationship was established between independent and dependent variable and forty five percent
of the changes in quality of financial reporting in KCC are explained by the accounting
information system and financial decentralization. The study also discovered that decision
making, budgeting and planning constitutes fifty five percent of financial decentralization.
However, decision making alone contributed forty one percent compared to fourteen and ten percent for budgeting and accounting information system respectively.
BENSON, K (2021). Financial Decentralization And Quality Of Financial Reporting In Uganda. A Case Study Of Kamp Ala City Council. Afribary. Retrieved from https://afribary.com/works/financial-decentralization-and-quality-of-financial-reporting-in-uganda-a-case-study-of-kamp-ala-city-council
BENSON, KATUSHABE "Financial Decentralization And Quality Of Financial Reporting In Uganda. A Case Study Of Kamp Ala City Council" Afribary. Afribary, 12 Jun. 2021, https://afribary.com/works/financial-decentralization-and-quality-of-financial-reporting-in-uganda-a-case-study-of-kamp-ala-city-council. Accessed 18 Jan. 2022.
BENSON, KATUSHABE . "Financial Decentralization And Quality Of Financial Reporting In Uganda. A Case Study Of Kamp Ala City Council". Afribary, Afribary, 12 Jun. 2021. Web. 18 Jan. 2022. < https://afribary.com/works/financial-decentralization-and-quality-of-financial-reporting-in-uganda-a-case-study-of-kamp-ala-city-council >.
BENSON, KATUSHABE . "Financial Decentralization And Quality Of Financial Reporting In Uganda. A Case Study Of Kamp Ala City Council" Afribary (2021). Accessed January 18, 2022. https://afribary.com/works/financial-decentralization-and-quality-of-financial-reporting-in-uganda-a-case-study-of-kamp-ala-city-council