Management Accountants’ Competence, Accounting System, Organizational Structure, And Management Accountants’ Expectation Gap in Uganda.
No Thumbnail Available
Date
2022-09-12
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Makerere University Business School
Abstract
The study aims to establish the existence of Management Accountant’s Expectation Gap and its perceived variability with management accountants’ competence, management accounting system, organizational structure. Specifically, this study investigates the contribution of management accountants’ competence, management accounting system and organizational structure in narrowing the Management Accountant’s Expectation Gap. The study adopted a correlational and cross-sectional research design combined with and quantitative (descriptive and inferential) research approach. The population of the study constituted of manufacturing firms in Kampala-Uganda and a Unit of inquiry being management accountants, internal auditor, chief executive officer and chief finance officer. Data collected was analyzed using statistical package for social sciences (SPSS). The results reveal that management accountants’ competence, management accounting system and organizational structure are all significant predictors of management accountants’ expectation gap. This means that when management accountants are competent about their roles and the organization has a good management accounting system with a well-established organizational structure then management accountants will be able to perform roles while meeting expectations of management which then narrows the management accountants’ expectation gap. Taken together, the predictor variables explain 36.6 percent of the variance of management accountants’ expectation gap in manufacturing firms. Therefore, the study informs manufacturing firms to adopt well established organizational structures and management accounting system that fit within the organization and competent management accountants to narrow the expectation gap.
Description
This is a master's thesis.
Keywords
Citation
Najjemba, G. M. (2022) Management Accountants’ Competence, Accounting System, Organizational Structure, And Management Accountants’ Expectation Gap in Uganda.(Unpublished master’s dissertation). Makerere University Business School, Kampala, Uganda.