| dc.description.abstract | The problem of the study was that the effectiveness of accounting software
tools on the quality of financial statements in Kampala, Uganda was not known.
Therefore the objective of this study was to find out the above, establish a relationship
between accounting software tools and the quality of financial statements and also to
find out the characteristics of accounting software tools that best determine the quality
of financial statements. According to several studies, it is very difficult to measure the
effectiveness of accounting software tools and how it is related to the quality of
financial statements hence this called for more investigation. The study used
descriptive and correlational research design to analyse data from 113 accountants
that were purposively selected from 10 different universities. A self administered
questionnaire was used to gather data and analysis were made. The findings from this
study indicated the accounting software tools used in universities were effective due
to the presence of these characteristic and they are modules and functionality, system
integration, customization and automation which in turn had a positive effect on
financial statements hence making them quality. Furthermore, there was a significant
positive relationship between the characteristics of accounting software tools and the
quality of financial statements apart from modules and functionality and faithful
representation that had no significant relationship between them and also report and
analysis and faithful representation which means that the more the characteristics of
accounting software tools are improved, the more the financial statements will be of
quality. Modules and functionality was the best characteristic that determined the
quality of financial statements. It was recommended that universities should come up
with a way of integrating their accounting software tools to other systems in and out
of the university. | en_US |
