Integrated Financial Management Information System and Financial Reporting Effectiveness of District Local Governments in Uganda


Authors : Mugaba Muhamad Muhamud, Mukokoma Mary Maurice Nalwoga, Kyamanywa Teopista

Volume/Issue : Volume 4 - 2019, Issue 8 - August

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://bit.ly/2KYZh0G

The study examined the effects of Integrated Financial Management Information System on Financial Reporting Effectiveness of District Local Governments in Uganda. The study adopted a descriptive case study research design due to its strength to giving reliable and firsthand information about the current state of affairs of the variable being researched about. Data was collected using a questionnaire and structured interview, data was analyzed quantitatively by Statistical Package for Social Sciences (SPSS) and qualitatively by thematic. The study found that IFMIS positively affects and improves the financial reporting effectiveness of district local governments in Uganda as it ensures consistency in reporting with mean support of 3.30, accuracy 4.19, timely reporting 4.39, transparency 4.32 and ensuring relevancy of the report 4.23 out of 5. This overwhelming support reflect that IFMIS has great effect on financial reporting of effectiveness of district local governments. This positive effect is attributed to effective budget preparation, transaction processing and effective report preparation of the system, meaning that, meaning that the findings indicate the fulfilment of one of the objective for the introduction of Integrated Financial Management Information System (IFMIS) in district local government in Uganda which is improving financial accountability through prompt financial reporting effectiveness.

Keywords : Integrated Financial Management Information System (IFMIS), Financial Reporting Effectiveness, Financial Budget Preparation, Financial Transaction Processing, And Financial Report Preparation.

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