Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
Relationship Between Accounting Information System And Quality Of Financial Reporting In Kampala City Council Authority.
Mukera Petwa1, Mwesigwa Henry2
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 5, No. 2 |
| Published | 28 February 2026 |
| ISSN | 3006-4384 |
Abstract
Accounting Information Systems (AIS) emerged as critical technological infrastructure for enhancing financial reporting quality in public sector organizations. This study investigated the relationship between accounting information systems and quality of financial reporting at Kampala Capital City Authority (KCCA), examining how system quality, information quality, and service quality influenced the relevance, reliability, comparability, and understandability of financial reports. The study employed a descriptive cross-sectional research design utilizing both quantitative and qualitative approaches. A sample of 84 respondents was selected from a population of 110 staff members using stratified random sampling and purposive sampling techniques. Data were collected through structured questionnaires and key informant interviews with senior management. Statistical Package for Social Sciences (SPSS) version 26 was utilized to analyze data through descriptive statistics, Pearson correlation analysis, and multiple regression analysis to establish relationships between AIS dimensions and financial reporting quality. The findings revealed a significant positive relationship (r=0.839, p
Keywords
Accounting information system
financial reporting quality
system quality
information quality
public sector
Kampala Capital City Authority
Cite This Article
Mukera Petwa1 & Mwesigwa Henry2 (2026). Relationship Between Accounting Information System And Quality Of Financial Reporting In Kampala City Council Authority. Metropolitan Journal of Academic Multidisciplinary Research, 5(2). https://journals.miu.ac.ug/pages/article.php?article_id=194