Computerized Accounting and Organization Development in Selected Public Institution in Kigali, Rwanda

ABSTRACT This study is a result of an academic research entitled “, Computerized Accounting and Organization Development in selected public institution in Kigali, Rwanda.”. The purpose of this study was to test the null hypothesis of no significant relationship between computerized accounting and organization development in selected public institution in Kigali, Rwanda, to generate new information from the existing data and to validate the concept of Stefanou. The objectives of this study are Ci) To identify the profile of the respondents in terms of gender, age, education, qualification and length of experience; (U) to determine the extent of computerized accounting in selected public institution; (iN) to determine the level of organization development in selected public institution; (iv) to establish if the extent of computerized accounting are significantly correlated with the level of organization development. The study population comprised of 276 people of Rwanda Revenue Authority and Energy water supply agency; a sample of l63respondents was chosen, using Sloven formula and simple random sampling. Questionnaire was used in collecting both primary and secondary data. SPSS was used to analyze all data. The data were processed using frequency distribution, mean, and Pearson’s linear correlation coefficient and regression analysis. The findings of the study revealed that the null hypothesis has been rejected and affirmed that there is a relationship between computerized Accounting and Organization development. The study concluded that computerizing Accounting has a profound influence to the Organization development. it is recommended that on the extent of computerized accounting in selected public institutions in Rwanda, the study recommends that more has to be done on the adoption and use of computerized accounting in Rwanda Revenue Authority and EWAS although preliminary findings already show that the use of computerized accounting is high in these institution.

 TABLE OF CONTENTS

Preliminaries Page

Declaration A

Declaration B

Approval sheet iii

Dedication IV

Acknowledgment v

Abstract vi

Acronyms used vU

Chapter

One THE PROBLEM AND ITS SCOPE

Background of the Study 1

Statement of the Problem 3

Purpose of the Study 3

Research Objectives 4

Research Questions 4

Hypotheses 5

Scope 5

Significance of the Study 6

Operational Definitions of Key Terms 6

Two REVIEW OF RELATED LITERATURE

Concepts, Ideas, Opinions from Authors/Experts 8

Theoretical Perspectives 14

Related Studies 15

Three METHODOLOGY 21

Research Design 21

Research Population 21

Sample Size 21

Sampling Procedure 22

Research Instruments 22

ix

Validity and Reliability of the Instrument 23

Data Gathering Procedures 23

Data Analysis 24

Ethical Considerations 25

Limitations of the Study 26

Four PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

Five FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

Findings 40

Conclusions 42

Recommendations

References 46

Appendices

Appendix I - Transmittal Letter 53

Appendix 1B- Transmittal Letter for Respondents 56

Appendix II - Clearance from Ethics Committee 57

Appendix III - Informed Consent 58

Appendix 1V B- Questionnaire to the level of computerized

accounting 60

Appendix VC- Questionnaire to Determine the Level

of Organization Development

Researcher’s Curriculum Vitae 62