THE RELATIONSHIP BETWEEN ACCOUNTING SOFTWARE (SUNPLUS) AND QUALITY OF FINANCIAL REPORTING OF THE SEVENTH DAY ADVENTIST ORGANIZATIONS AND INSTITUTIONS WITHIN WEST KENYA UNION CONFERENCE
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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 organisations within West Kenya Union conference and finally to determine whether there is any significant relationship between characteristics of Users of SunPlus software and the quality of Financial Reporting as well as characteristics of SunPlus software and the quality of Financial Reporting in Seventh-Day Adventist organisations and institutions within West Kenya Union conferences. The study employed descriptive and correlational research designs. The questionnaire was administered online. It was analysed descriptively using frequencies, means and standard deviations. Correlation analysis was used to study the association between dependent and independent variables. The findings of the study show that majority of the participants were male, which represent 61% of the total participants. The overall rating shows 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 significant relationship between Characteristics of users of SunPlus software and quality of financial reporting (r=.641, p<0.05). Results further indicates that there is a strong positive relationship between overall Characteristics of SunPlus accounting software and quality of financial reporting (r=.696, p<0.05). The study concludes that the dependent and Independent variables are significantly related to each other and therefore in order to improve significantly the quality of financial reporting, the SDA organizations and institutions should consider improving factors that significantly and positively influence user and Software characteristics.
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