Computerised Accounting System, Professional Accountants’ Behavior (Pab) And Quality of Financial Reporting in Retirement Benefits Institutions.
| dc.contributor.author | Jimmy Muwonge Ateenyi | |
| dc.date.accessioned | 2026-07-08T14:05:35Z | |
| dc.date.available | 2026-07-08T14:05:35Z | |
| dc.date.issued | 2024-08-28 | |
| dc.description | This is a master's thesis. | |
| dc.description.abstract | There has been a concern among stakeholders that financial reporting among the regulated Retirement Benefit Schemes in Uganda is not similar, making it difficult for readers to compare their governance, membership, financial performance and financial health. The study scrutinized the association between computerized accounting, professionalism and the quality of financial reporting among Retirements Benefits Schemes in Uganda. The study was informed by the general systems theory. A cross-sectional design using a quantitative approach was adopted. The population for this study comprised the 64 Retirements Benefits Schemes. Sample size comprised of 56 Retirements Benefits Schemes Management Staff. At least one management Staff, who was selected purposively to ensure that the researcher got data from the most appropriate respondent, represented each Scheme. The results obtained indicated proved a positive, weak but significant relationship between computerized accounting and quality of financial reporting among Retirement Benefits Schemes in Uganda(r=.330*). The results also confirmed a positive, weak but significant relationship between professional accountants ‘behaviors (PAB) and the quality of financial reporting among Retirement Benefits Schemes in Uganda (r= .277*). The results on the joint effect of computerized accounting and professional accountants‘ behaviors (PAB) on the Quality of Financial Reporting among Retirement Benefits Schemes in Uganda revealed that these two factors predict 29% of the variance in the quality on the quality of financial reporting among Retirement Benefits Schemes in Uganda (Adjusted R Square= 0.290, p<0.05); computerized Accounting (Beta=.512,p<0.05) was a significant predictor while professional accountants behaviors (Beta=.075,p>0.05) was an insignificant predictor of the variance in the quality of financial reporting among Retirement Benefits Schemes in Uganda. The study concludes that efforts geared towards improving computerization of accounting will create a better financial reporting state among Retirement Benefits Schemes in Uganda given the positive and significant relationship between these variables. The study also concludes that efforts geared towards improving Professional accountants ‘behaviors (PAB) will create a better financial reporting state among Retirement Benefits Schemes in Uganda owing to the positive relationships obtained. The study as well concludes that computerization alone can hardly enhance financial reporting quality short of professionalism amongst accountants. The study recommends that all Retirements Benefits Schemes should recruit only professionals whose ethical records of accomplishment are verified and not tainted. Still, these should be given routing refresher trainings and reminders to be ethical in all their dealings. All Retirements Benefits Schemes must consider going digital and with a clear strategy to justify the investment in digitization, to use enterprise systems that are appropriate to the user needs and with justifiable costs of acquisition and maintenance. | |
| dc.description.sponsorship | Dr. Abdal Kasule (Makerere University Business School) & Ms. Nafuna Ester (Makerere University Business School) | |
| dc.identifier.citation | Jimmy, .M. A.(2024) Computerized Accounting System, Professional Accountants’ Behavior (Pab) And Quality of Financial Reporting in Retirement Benefits Institutions. (unpublished master's dissertation). Makerere University Business School, Kampala, Uganda. | |
| dc.identifier.uri | http://hdl.handle.net/20.500.12282/5736 | |
| dc.language.iso | en | |
| dc.publisher | Makerere University Business School | |
| dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | en |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | |
| dc.title | Computerised Accounting System, Professional Accountants’ Behavior (Pab) And Quality of Financial Reporting in Retirement Benefits Institutions. | |
| dc.type | Thesis |