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Browsing Dissertations/Theses/Reports by Subject "Accounting"
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Item Open Access Accounting as a performance measurement tool: A case study of Restaurants in Musanze Town/Rwanda.(Kabale University, 2015) Elisee, KaberukaThe study investigated the role of accounting as a performance measurement tool using a case study of restaurants in Musanze Town. This was due to the fact that, the levels of applying accounting in restaurants had remained a challenge and hindered their development. The management of all restaurants selected for a study case tried to apply basic accounting in their business. The results on the extent to which accounting tools were followed in measuring restaurant performance indicated that accounting tools were essential for measuring restaurant performance. The findings revealed that net profit was most used for measuring the restaurants performance in Musanze Town. The volume of sales was another element which was taken into consideration to test restaurant performance. Then the increase of assets in the restaurants was the other component with a meaningful rate of 15% .According to the respondents when their restaurants increased their assets like acquisition of new equipment, having enough current assets to meet some obligations without depending much on liabilities, therefore this is a sign of performance in their business. The second study objective was about exploring if accounting tools have been effective in measuring the performance of restaurants in Musanze town. It was concluded that accounting was an indispensable tool in this competitive World and was very effective for measuring business performance and is also a tool for future planning. The results indicated that implementation of accounting information at the restaurants caused the improvement of managers decision –making process and internal control. The results of interview with the officers of Rwanda revenue authority, Rwanda development Board and Musanze district officer in charge of business promotion all confirmed that there were a set of policies for promoting SMEs which included hospitality industry in Rwanda. The study recommended Management of the restaurants to improve their accounting system in order to meet the international accounting standards (IAS) and evaluate themselves through accounting information.Item Restricted The Role Played by Accounting Information Systems on the Management of Finance in Financial Institutions in Kabale District: A Case Study of Rukiga SACCO.(Kabale University, 2024) Niwabiha, DesireThe study aimed to investigate the impact of accounting information systems on financial management within Rukiga SACCO, located in Kabale district. It focused on several objectives: identifying the role of effective accounting information systems in financial management at Rukiga SACCO, examining factors influencing financial management within the SACCO, and establishing the relationship between accounting information systems and financial management. Chapter two comprised a literature review, summarizing various authors' perspectives on the role of accounting information systems in financial organizations within Kabale district. The study utilized both simple random and purposive sampling methods to gather data from 52 respondents associated with Rukiga SACCO, employing questionnaires and interview guides as data collection tools. Findings indicated that the accounting information system significantly contributed to improved financial management at Rukiga SACCO, enhancing performance through meticulous record-keeping for future reference. Recommendations included strengthening the SACCO's accounting systems, particularly through computerized record-keeping, and employing skilled accountants to effectively utilize these systems for financial management. Additionally, the Board of Directors of microfinance institutions, including Rukiga SACCO, suggested enhancing the accounting information system and providing training to employees to ensure comprehensive AIS utilization, thereby optimizing SACCO operations. In conclusion, the study affirmed that accounting information systems play a crucial role in enhancing financial management at Rukiga SACCO, contributing to efficiency and improved customer service within the institution.