THE EFFECT OF ACCOUNTING SOFTWARE (SUNPLUS) ON QUALITY OF FINANCIAL REPORTING OF THE SEVENTH DAY ADVENTIST ORGANIZATIONS AND INSTITUTIONS WITHIN WEST KENYA UNION CONFERENCE
Ong’eta, Jackson Oyaro
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Maintenance, preparation and presentation of financial reports is crucial for business success as well as effective decision making in organizations. The Accounting software that an organization adopts would greatly influence the quality of financial reporting and hence provide organizational guidance in decision making. The study therefore sought to investigate the association between accounting software (SunPlus) and the quality of financial reporting in Seventh day Adventist organizations and institutions within West Kenya Union conferences. It targeted accountants who are users of SunPlus accounting software. The objectives of the study was to determine characteristics of SunPlus accounting software, the characteristics of users of SunPlus accounting software, the quality of Financial Reporting of the Seventh-day Adventist organizations and finally to determine the effect of characteristics of Users of SunPlus software on quality of Financial Reporting as well as characteristics of SunPlus software and the quality of Financial Reporting in Seventh- Day Adventist organizations and institutions within West Kenya Union conferences. The study employed descriptive research designs. The questionnaire was administered online and data was obtained from 70 respondents. Data was analyzed descriptively using frequencies, means and standard deviations. The findings of the study showed that majority of the participants were male, which represent 61% of the total participants. The overall rating showed that the quality of user of SunPlus accounting software is high with the mean rating of 4.1. The overall rating on financial controls was very high with mean rating of 4.50. The mean score rating of the financial reports generated by the SunPlus accounting software was high. There is a strong positive effect of Characteristics of users of SunPlus software on quality of financial reporting.
- School of Business