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Computerized Accounting Systems And Financial Performance Of Commercial Banks. A Case Of Equity Bank Mukono Branch

This study examined the impact of computerized accounting systems (CAS) on the financial performance of
Equity Bank Mukono Branch. Specifically, the research assessed the influence of CAS on the accuracy and
timeliness of financial reporting, its relationship with key financial performance indicators such as profitability,
operational efficiency, and cost control, as well as the challenges encountered during its implementation and
usage. A sample of 150 respondents from the bank was surveyed using structured questionnaires, and the data
was analyzed using SPSS and STATA. The findings revealed that certain aspects of the CAS, such as system
implementation, training and support, user resistance, operational efficiency, cost control, reporting accuracy, and
training adequacy, significantly influenced financial performance. Notably, system implementation and training
& support were positively correlated with improved financial performance, while user resistance and system
complexity were identified as challenges that hindered the system's potential. The results also indicated that
operational efficiency and cost control showed a strong positive relationship with the CAS, whereas profitability
had no significant impact. The study highlighted that reporting accuracy was a critical factor contributing to the
financial performance of the bank. The study concluded that the proper implementation and continuous
improvement of CAS significantly contribute to enhanced financial performance at Equity Bank Mukono Branch.
However, challenges such as user resistance and system complexity must be addressed to optimize the benefits
of the system. Training programs and ongoing support are essential to mitigate these challenges and ensure smooth
system usage. It was recommended that the bank invest in simplifying the system's interface, enhance user training
programs, and involve employees more actively in the process of system adaptation. Additionally, periodic
reviews and updates of the system should be conducted to keep up with technological advancements.
Keywords: Computerized Accounting Systems, Financial Performance, Equity Bank Mukono,
Operational Efficiency, Cost Control, Reporting Accuracy, Training & Support, System Implementation,
User Resistance.

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