Types Of Accounting Practice On The Performance Of Government Ministries In Kampala District. A Case Study Of Ministry Of Health.

TABLE OF CONTENTS

DECLARATION

APPROVAL ii

DEDICATION

ACKNOWLEDGEMENT iv

TABLE OF CONTENTS v

LIST OF TABLES viii

LIST OF FIGURES ix

LIST OF ACRONYMS x

ABSTRACT xi

CIIAP’I’ER. 0NE 1

1

1.1 Background of the study 1

1.1.1 Historical perspective 1

1.1.2 Theoretical perspective 3

1.1.3 Conceptual Background 3

1.1.4 Contextual perspective 3

1.2 Statement of Problem 4

1.3 General Objective 4

1.4 Objectives of the Study 4

1.5 Research Questions 5

1.6ScopeofStudy 5

1.6.1 Subject Scope 5

1.6.2 Geographical Scope 5

1.6.3 Time scope 5

1.7 Significance of the Study 5

1.8 Conceptual Framework 6

1.9 .Deflnition ofKey Terms 7

CHAPTER TWO 8

LITERATURE REVIEW 8

2.0 Introduction 8

V

2.1 Theoretical Review.8

2.2 Conceptual Review 9

2.2.1 Types of Accounting 9

2.2.2 Performance of Govermnent Ministries 11

2.3 Related literature 13

2.3.1 Effect of manual accounting on the performance of government ministries 13

2.3.2 Effect of computerized on the performance of government ministries 15

2.3.3 Effect of Financial record keeping on the performance of government ministries in

Uganda 17

CIIi~P’I’E~R. ~I11iR.~E,~F~ 19

~‘1E’T11ODOI~O(\~ 19

3.0 Introduction 19

3.1 Research Design 19

3.2 Study population 19

3.3 Sample size 19

3.4 Sampling Techniques and Procedures 20

3.5 Data Collection Sources 20

3.5.1 Primary Data 20

3.5.2 Secondary Data 20

3.6 Data Collection Methods 20

3.7 Research Collection Instruments 20

3.7.1 Questionnaire 20

3.8 Validity and Reliability 21

3.8.1 Validity 21

3.8.2 Reliability 21

3.9 Data Management 22

3.9.1 Data Processing 22

3.9.2 Data Analysis 22

3.10 Ethical Considerations of the Study 22

3.11 Limitations of the study 22

VI

CHAPTER FOUR .23

PRESENTATION, DATA ANALYSIS AND INTERPRETATION OF FINDINGS

23

4.0 Introduction 23

4.1.1 Age 23

4.1.2 Age of respondents 24

4.1.3 Marital status of the respondents 25

4.1.4 Working Experience 26

4.1.5 Level of education of respondents 27

4.2: Effect of Manual accounting on the performance of govermnent ministries 28

4.3: Effect of computerized accounting the performance government ministries 30

4.4 Effect of financial record keeping on performance of government ministries 30

~F’I’V’~F~ 34

DISCUSSIONS, CONCLUSIONS AND RECOMMENDATIONS 34

5.0 Introduction 34

5.1 Discussion of the findings 34

5.1.1: Effect of Manual accounting on the performance of government ministries 34

5.1.2 Effect of computerized accounting the performance government ministries 34

5.1.3 Effect of financial record keeping on performance of government ministries 35

5.2 Conclusions of the Study 35

5.2.1: Effect of Manual accounting on the performance of government ministries 35

5.2.2: Effect of computerized accounting on the performance government ministries .. 35

5.2.3 Effect of financial record keeping on performance of government ministries 35

5.3. Recommendations for the study 36

5.2.1: Effect of Manual accounting on the performance of government ministries 36

5.2.2: Effect of computerized accounting on the performance government ministries .. 36

5.1.3 Effect of financial record keeping on performance of government ministries 36

REFERENCES 37

APPENDICES 40

APPENDIX 1 :( Research Questionnaire) 40

APPENDIX II: Time and Budget Frame; 44

APENDJX III: Estimated budget; 45

ABSTRACT

The purpose of this study was to determine the inipact of types of accounting on the

performance of government ministries in Uganda using a case study of Ministry of Health

Uganda the specific objectives were; to find out the effect of manual accounting on the

performance of govermnent ministries in Uganda, to determine the effect of computerized

accounting on the performance of government ministries goverrnnent ministries in Uganda and

to establish the effect of financial record keeping on the performance of government

ministries in Uganda. The findings of the study revealed that manual accounting improves

the performance of government ministries since the respondents agreed with most of the

statements that were used to measure this objective. The respondents rejected only two

statement that is manual accounting is time saving and that the information generated by

manual accounting is more reliable. The findings of the study revealed that computerized

accounting generally improves the performance of government ministries since the

respondents agreed with all the statements that were used to measure this objective. Therefore

computerized accounting is the best for any ministry to enhance her performance especially

financially as respondents revealed that it is time saving and the information generated is

more reliable in decision making. The findings of the study further revealed that financial

record keeping is very crucial in improving the performance of government ministries. This is

from the fact that the respondents agreed with most of the statements used to measure this

objective except that it was found out that record keeping is not done on a daily basis at

ministry of health.The study recommended the accountants should make sure that they

produce accurate information which can be reliable at any time, government ministries should

greatly use computerized accounting as it is time saving, accurate in terms of financial

reporting compared to other types of accounting and that the government should put measures

that can ensure that record keeping is constantly done on a daily basis since it improves the

performance of government ministries.