The impact of accounting information systems on financial accountability and transparency in local governments: A study of Lyantonde district, Uganda

Matovu Juma; Val Hyginus Udoka Eze

The impact of accounting information systems on financial accountability and transparency in local governments: A study of Lyantonde district, Uganda

Abstract: This study investigates the relationship between Accounting Information Systems (AIS) and financial accountability within the Lyantonde District Local Government, Uganda. A descriptive, correlational survey with a cross-sectional design was employed, using both questionnaires and interview guides for data collection. The results indicated that 63.7% of the staff were male, mostly aged between 31 and 40 years, with 3–4 years of work experience. AIS utilization was relatively high, with average scores of 3.21 for accounting information recording, 3.18 for financial reporting, and 2.95 for software usage. Despite this, financial accountability was rated low, with an overall mean score of 2.05. A significant positive correlation was found between AIS application and financial accountability, particularly in the area of financial reporting. Although AIS is widely used, its impact on financial accountability remains limited, suggesting that improvements in accounting information recording and software usage are necessary. The study recommends enhanced computer literacy and comprehensive AIS training for district staff as key strategies to boost financial accountability, improve financial management, and increase transparency within the district.

KIJHUS Volume. 5, Issue 2 (2024)

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The impact of accounting information systems on financial accountability and transparency in local governments: A study of Lyantonde district, Uganda