Accounting Information Systems And Quality Financial Reporting In Micro Finance Institutions In Uganda Case Study Of Pride Microfinance Limited (Mdi) Entebbe Road Branch Kampala Central

TABLE OF CONTENTS

DECLARATION

DEDICTIONS iv

ACKNOWLEDGEMENT V

ABBREVIATIONS iX

CHAPTER ONE 1

INTRODUCTION 1

1.0 Introduction 1

1.1 Background 1

1.1.1 Historical background 1

1.1.2 Theoretical perspective 2

1.1.3 Conceptual perspective 2

1.1.4 Contextual perspective 4

1.2 Statement of the Problem 4

1.3 Purpose of the Study 5

1.4 Objectives of the Study 5

1.5 Research Questions 5

1.7 Scope of the study 6

1.7.1 Subject Scope 6

1.7.2 Geographical Scope 6

1.7.3 Time scope 6

1.8 Significance of the Study 6

CHAPTER TWO 7

LITERATURE REVIEW

2.0 Introduction

2.1 Theoretical review 7

2.2 Conceptual Framework/Operational definition of Variables or concepts in variables 8

2.2.1 Conceptual Framework 8

2.2.2 Concepts in Variables or Operational definition of Variables 9

2.3 Related Literature 16

2.3.1 Relationship between MS and Reliability of financial reports 16

2.3.2 Relationship between MS and Relevancy 19

2.3.4 Factors for Quality Financial Reports 21

2.3.5 Relationship between AIS, and quality of financial reporting 24

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CHAPTER THREE .27

METHODOLOGY 27

3.0 Introduction 27

3.1 Research design 27

3.2 Study population 27

3.3 Sample size 27

3.4 Sample strategies 28

3.4.1 Sample selection 28

3.4.2 Sampling procedures 28

3.5 Source of data 28

3.5.1 Primary data 28

3.5.2 Secondary data 28

3.6 Validity and reliability of research 28

3.7 Data collection methods 28

3.7.1 Survey 29

3.7.2 Interviews 29

3.8 Data analysis and ethical consideration 29

3.8.1 Data analysis 29

3.8.2 Ethical consideration 29

3.9 Anticipated limitations to the study 30

CHAPTER FOUR 31

ANALYSIS, PRESENTATION, AND DISCUSSION OF FINDINGS 31

4.0 Introduction 31

4.2 Characteristics of the unit of inquiry 31

4.2.1 Response rate 31

4.2.2 Findings on personal data 32

4.2.2 Findings on Gender of respondents 32

Table 4.2.2: Findings on Gender of the respondents 32

Figure 4.2.2: Presents gender of the respondents 32

4.2.2: Findings on Age of respondents in years 33

Table 4.2. 1: Age range of respondents 33

Figure 4.2.3: Presents Age range of respondents 33

4.2.4: Findings on Level of respondents’ qualification 34

Table 4.2.4: Level of respondents’ qualification 34

Figure 4.2.4: Presents Findings on Level of respondents’ qualification 35 

4.2.5: Findings on Marital status of the respondents 35