Research Repository
dc.contributor.author | Mwanjaa, Said | |
dc.date.accessioned | 2020-04-02T07:47:56Z | |
dc.date.available | 2020-04-02T07:47:56Z | |
dc.date.issued | 2013 | |
dc.identifier.uri | http://hdl.handle.net/11192/2966 | |
dc.description | A Research Dissertation Submitted in Partial Fulfilment of the Requirements for the Award of the Degree of Master of Science in Accounting and Finance (MSc-A&F) of Mzumbe University. 2013 | en_US |
dc.description.abstract | The study focused on the usage of accounting software packages in higher learning institutions in Tanzania with the view of understanding its relation to the financial performance. The study investigated the financial performance of higher learning institutions in using accounting software in managing financial activities. A panel study methodology was used to gather information. Research instruments such as questionnaires, observation and the institutions annual reports along with controller and auditor general’s reports were used. Individual management members, Director of finance/Internal audit/Chief Accountants, accounting and audit staff and system analysts of the selected universities formed the units of enquiry. Descriptive statistics and linear regression were the tools used to analyze the data. The findings showed that about 64.2% of respondents are experts in using the accounting software in performing accounting activities even without any formal training on the use of the software. There were other factors such as network availability, stable power supply and maintenance that handicapped the use of the software. Lack of linkages among computers dealing with the accounting activities as most connected computers were stationed only in the administration buildings (Finance and Internal Audit departments) was another problem. Nevertheless, computerized accounting system enabled the production of accurate reports as per the International Financial Reporting Standards. Furthermore, it also enhanced financial performance of higher learning institutions as accurate records are kept, errors easily traced and modification made possible. In order to attain the financial performance of higher learning institutions a combination of factors such as intensive training about the adoption and implementation of the whole system, proper internal controls, as well as appropriate technology in managing financial records should be in place. It is worth noting that to manage accounting records effectively there must be an intensive training of staff, reliable power supply, strong internal controls, more internal audit reviews as well as routine system maintenance. | en_US |
dc.publisher | Mzumbe | en_US |
dc.subject | ACCOUNTING -SOFTWARE -PACKAGES | en_US |
dc.subject | HIGHER -LEARNING -INSTITUTIONS | en_US |
dc.title | USAGE OF ACCOUNTING SOFTWARE PACKAGES IN HIGHER LEARNING INSTITUTIONS IN TANZANIA: PERFORMANCE PERSPECTIVE | en_US |
dc.type | Thesis | en_US |