The Impact of Accounting Information System in The Performance of the Non Governmental Organizations (Ngos)

TABLE OF CONTENTS

DECLARATION ................................................................................................................ i

APPROVAL ....................................................................................................................... ii

DEDICATION ................................................................................................................. iii

ACKNOWLEDGEMENT ............................................................................................... iv

TABLE OF CONTENTS .................................................................................................. v

LIST OF TABLES ......................................................................................................... viii

LIST OF FIGURES ....................................................................................................... viii

CHAPTER ONE ................................................................................................................ 1

INTRODUCTION ............................................................................................................. !

1.1 Back Ground to the Study ............................................................................................. 1

1.2 Statement of the Problem .............................................................................................. 5

1.3 Objectives of the Studies ............................................................................................... 5

1.3 .I General objectives ...................................................................................................... 5

1.3 .2 Specific Objectives ..................................................................................................... 5

1.5 Significance of the Study ............................................................................................... 6

I. 6 Scope of the Study ......................................................................................................... 6

1.6.1 Geographical Scope .................................................................................................... 6

1.6.2 Content Scope ............................................................................................................. 7

I. 6.3 Time frame ................................................................................................................. 7

I. 7 Conceptual Framework. ................................................................................................ 7

CHAPTER TW0 ............................................................................................................... 8

LITERATURE REVIEW ................................................................................................. 8

2. 0 Introduction ................................................................................................................... 8

2.1 Definition of Concepts .................................................................................................. 8

2.2 Relationship between Accounting Information Systems and Performance .................. 9

2.3 Difference between Computer Hardware and Account Software ............................... 10

2.4 The impacts of accounting information systems on the performance ofNon

Govemmental Organization (NGOS ) ................................................................................ II

2.5 The major phases involved in the development of accounting information system ... 12

v

CHAPTER THREE ......................................................................................................... 15

METHODOLOGY .......................................................................................................... 15

3.0 Introduction ................................................................................................................. 15

3 .I Research Design .......................................................................................................... 15

3.2 Research Study Population .......................................................................................... l5

3.2.1 Sample Size .............................................................................................................. 15

3.3 Instruments of Data Collection .................................................................................... l6

3.3.1 Questionnaires .......................................................................................................... 16

3.3 .2 Interview ................................................................................................................... 16

3.3.3 Observation ............................................................................................................... l7

3.4 Sources of Data ............................................................................................................ 17

3.4.1 Primaty sources ........................................................................................................ 17

3.4.2 Secondary sources .................................................................................................... 17

3. 5 Data Processing ........................................................................................................... 17

3.6 Data Analysis ............................................................................................................... l7

3.7 Ethnical Consideration ................................................................................................ 18

3.8 Conclusion ................................................................................................................... l8

CHAPTER FOUR ........................................................................................................... 19

PRESENTATION AND ANALYSIS FINDINGS ........................................................ 19

4.1 Introduction ................................................................................................................. 19

4.2 Effects of Accounting Information Systems on Performance ..................................... 22

4.3 The different principles of Accounting Information Systems present in Non

governmental organization at Pride Uganda, Entebbe branch .......................................... 24

4.4. Contributions of Accounting Information Systems .................................................... 25

CHAPTER FIVE ............................................................................................................. 27

SUMMARY OF THE MAJOR FINDINGS, CONCLUSIONS

RECOMMENDATIONS ................................................................................................ 27

5.3 Conclusions ................................................................................................................. 28

5.4 Recommendations ....................................................................................................... 28

5.4.1. Introduction ............................................................................................................. 28

5.4.3 Donor Staff ............................................................................................................... 29

5.4.4 Employees ................................................................................................................ 30

VI

5.4.5 Local community ...................................................................................................... 30

5.4.6 General recommendations ........................................................................................ 30

5.4.7 Area for future researchers ....................................................................................... 31

REFERENCES ................................................................................................................ 32

APPENDIX A I. INSTRUMENTS ................................................................................ 34

1.1 QUESTIONAIRES .................................................................................................... 34

APPENDIX A 2 ................................................................................................................ 38

1.2 INTERVIEW GUIDES ............................................................................................. 38

APPENDIX B ................................................................................................................... 40

TIME FRAME ................................................................................................................ .40

APPENDIX C .................................................................................................................. .41

BUDGET FRAME WORK ............................................................................................

ABSTRACT 

The topic was based on the effects of Accounting Information Systems on the 

Performance ofNon-govemmental organization (NGO). 

The objectives of the study were to investigate the relationship between Accounting 

Information Systems and Performance of the Non-governmental organization, to 

investigate the effects of Accounting Information Systems on the Performance of 

Non-governmental organization (NGO), the difference between computer hardware 

and computer software and principles of Accounting Information Systems. The 

research design used was descriptive in nature because the study was aimed at 

describing the effects of AIS on the Performance of Non-governmental organizations 

(NGOs). 

Both qualitative and quantitative research designs were used. 

The research was carried out using different methods through instruments such as 

Interviews, direct observation, questionnaire. A sample size of 30 respondents was 

selected by the researcher from different departments. Out of the 30 informants or 

respondents, 15 were men and 15 were female as there was gender balance within the 

organization. 

The findings of the study showed the presence of Accounting Information Systems 

and its principles guiding its use in Pride Uganda, Entebbe branch which had led to 

the average Performance of the Non-governmental organization (NGO) at Pride 

Uganda. There was evidence of Accounting Information Systems promising on 

service delivery and to maximize contributions if principles were adopted by various 

development partners such as Donor staff, Local Government authorities, employees 

and the community at large. The research recommends continuous monitoring of 

employees; need to recruit well qualified staff, carrying out either internal and 

external audits or checks, encouraging quarterly meetings so as to increase awareness 

and appreciation of the need to have Accounting Information System in place. 

In conclusion, it was evident that Accounting Information Systems had a lot of 

tremendous effects on the Performance of the Organization especially at Pride 

Uganda, Entebbe branch as responded by over 73% of the respondents. 

X 

CHAPTER ONE 

INTRODUCTION 

1.1 Back Ground to the Study. With increase in the number and complexity of business activities, demands placed