The Practice of Accounting Standards And Performance Of Commercial Banks In Kabale Municipality, South Western Uganda

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dc.contributor.authorMbabazi, Mannex
dc.contributor.authorMoses, Agaba
dc.date.accessioned2022-10-10T09:01:10Z
dc.date.available2022-10-10T09:01:10Z
dc.date.issued2021
dc.description.abstractBackground : Accounting Standard practices and their relationships with the performance of commercial banks in Kabale Municipality in Uganda are not defined. Probing into the relationship between the two will unearth the key necessary to impact management capacity Objective: To determine the influence of accounting techniques, accountability, and transparency on the performance of selected representative commercial banks in Kabale Municipality, Uganda Methods : The cross-sectional retrospective study design adopted was quantitative and descriptive with a sample that comprised 118 respondents selected by both simple and purposive random sampling. The data were tested for reliability and analyzed using SPSS. Results: : The use of accounting techniques significantly affected the financial performance of studied commercial banks (p=.031<0.05) Accountability was found to have a significant (p<0.05) effect on the performance of studied commercial banks in Kabale Uganda. Transparency was also found to have a significant effect on the financial performance of selected commercial banks in Kabale Municipality (p=0.021 Conclusion and recommendations: Accounting techniques, accountability, and transparency have a significant effect on the financial performance of banks. Banks should have operational accounting techniques, accountability, and transparency mechanisms to impact better financial performance.en_US
dc.description.sponsorshipKabale Universityen_US
dc.identifier.citationMbabazi M, and Agaba M. The Practice of Accounting Standards And Performance Of Commercial Banks In Kabale Municipality, South Western Uganda. Special Journal of Banking, Finance, and Management. [Spec. j. bank. financ. manag], 2021, 1 (2): 1-15en_US
dc.identifier.issn2710-2025
dc.identifier.urihttp://hdl.handle.net/20.500.12493/692
dc.language.isoen_USen_US
dc.publisherSpecial Journal of Banking, Finance, and Management.en_US
dc.subjectAccounting Standards, Performance of Commercial Banks, Kabale Municipality, South Western Ugandaen_US
dc.titleThe Practice of Accounting Standards And Performance Of Commercial Banks In Kabale Municipality, South Western Ugandaen_US
dc.typeArticleen_US

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