Computerized Accounting Systems and Organizational Performance in Local Governments in Uganda A Case Of Rubanda District

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Kabale University


The study was based on computerized accounting systems and organizational performance in local governments. The purpose of the study was to establish the relationship between computerized accounting systems and organizational performance in Rubanda District Local Government. The study was guided by three specific objectives namely: to evaluate accounting systems being used in Rubanda district; to examine the indicators of organizational performance in Rubanda District; to establish the relationship between computerized accounting systems and organizational performance in Rubanda district.The study employed both descriptive and cross-sectional research designs, and a case study was carried out at Rubanda District Local Government where interviews and questionnaires were administered to purposively selected elements of the study. A sample size of 108 respondents was drawn from the population based on Yamane’s sampling formula of 1967.Primary data and secondary data was collected and analyzed using SPSS.Quantitative findings from respondents were analyzed and presented in tables, frequency and percentages. Interpretation of data and conclusions were made to describe the research findings. The study findings revealed that most of the respondents indicated that computerized accounting systems were being used in Rubanda District Local Government mostly IFMIS. It was also revealed that there was a significant relationship between computerized accounting systems and organizational performance in organizations but hampered by network and limited skills for few employees. Basing on the research findings, the study concluded that the majority of the respondents had knowledge about computerized accounting systemsand how these accounting systems can influence the performance levels of employees within the organization.The study recommended that it should be a policy to use one system, that is, IFMIS for consistency and routine system maintenance programmesbe put in place so that the system can get rid of shortfall such as network issues, viruses, fraud, among others that may affect the system operations. With an increased emphasis on compliance in local governments, and internal controls, the government should make it a policy to train employees and install computerized accounting system in all departments to get a substantial contribution particularly with respect to the decision making context within the relevant environments.


A Research Dissertation Submitted to the Faculty of Economics and Management Sciences for the Partial Fulfilment of the Requirements for the Award of Master’s Degree in Busines Administration of Kabale University


Computerized Accounting Systems ,Organizational Performance , Local Governments