An Assessment of the Accounting Techniques on Business Performance in Selected Commercial Banks in Kabale Municipality, Uganda
Abstract: The study focused on accounting techniques for business performance of commercial banks in Kabale Municipality. The purpose of the study was to establish the relationship between accounting techniques and the performance of commercial banks in Kabale Municipality. The specific objective...
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International Journal of Academic Accounting, Finance & Management Research
2022
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Online Access: | http://hdl.handle.net/20.500.12493/696 |
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author | Moses, Agaba Turyasingura, John Bosco |
author_facet | Moses, Agaba Turyasingura, John Bosco |
author_sort | Moses, Agaba |
collection | KAB-DR |
description | Abstract: The study focused on accounting techniques for business performance of commercial banks in Kabale Municipality. The
purpose of the study was to establish the relationship between accounting techniques and the performance of commercial banks in Kabale Municipality. The specific objective of the study was; To examine the accounting techniques employed by selected
commercial banks in Kabale Municipality, The study adopted a cross-sectional design which was quantitative and descriptive in
nature. The study sample comprised 118 respondents selected by both simple random sampling and purposive sampling. The data were tested for reliability and analysed using SPSS and results were presented based on the study objectives. Study findings revealed that the use of accounting techniques had a significant effect on the financial performance of selected commercial banks in Kabale municipality (p=.031<0.05). The study concluded that accounting techniques had a significant effect on business performance in banks. Therefore, the researcher recommended that banks should have operational accounting techniques in place which could shape the choice of financing hence resulting in better financial performance. |
format | Article |
id | oai:idr.kab.ac.ug:20.500.12493-696 |
institution | KAB-DR |
language | en_US |
publishDate | 2022 |
publisher | International Journal of Academic Accounting, Finance & Management Research |
record_format | dspace |
spelling | oai:idr.kab.ac.ug:20.500.12493-6962024-01-17T04:43:53Z An Assessment of the Accounting Techniques on Business Performance in Selected Commercial Banks in Kabale Municipality, Uganda Moses, Agaba Turyasingura, John Bosco Accounting techniques, Performance, Kabale Municipality Abstract: The study focused on accounting techniques for business performance of commercial banks in Kabale Municipality. The purpose of the study was to establish the relationship between accounting techniques and the performance of commercial banks in Kabale Municipality. The specific objective of the study was; To examine the accounting techniques employed by selected commercial banks in Kabale Municipality, The study adopted a cross-sectional design which was quantitative and descriptive in nature. The study sample comprised 118 respondents selected by both simple random sampling and purposive sampling. The data were tested for reliability and analysed using SPSS and results were presented based on the study objectives. Study findings revealed that the use of accounting techniques had a significant effect on the financial performance of selected commercial banks in Kabale municipality (p=.031<0.05). The study concluded that accounting techniques had a significant effect on business performance in banks. Therefore, the researcher recommended that banks should have operational accounting techniques in place which could shape the choice of financing hence resulting in better financial performance. Kabale University 2022-10-10T09:33:25Z 2022-10-10T09:33:25Z 2022 Article : 2643-976X http://hdl.handle.net/20.500.12493/696 en_US application/pdf International Journal of Academic Accounting, Finance & Management Research |
spellingShingle | Accounting techniques, Performance, Kabale Municipality Moses, Agaba Turyasingura, John Bosco An Assessment of the Accounting Techniques on Business Performance in Selected Commercial Banks in Kabale Municipality, Uganda |
title | An Assessment of the Accounting Techniques on Business Performance in Selected Commercial Banks in Kabale Municipality, Uganda |
title_full | An Assessment of the Accounting Techniques on Business Performance in Selected Commercial Banks in Kabale Municipality, Uganda |
title_fullStr | An Assessment of the Accounting Techniques on Business Performance in Selected Commercial Banks in Kabale Municipality, Uganda |
title_full_unstemmed | An Assessment of the Accounting Techniques on Business Performance in Selected Commercial Banks in Kabale Municipality, Uganda |
title_short | An Assessment of the Accounting Techniques on Business Performance in Selected Commercial Banks in Kabale Municipality, Uganda |
title_sort | assessment of the accounting techniques on business performance in selected commercial banks in kabale municipality uganda |
topic | Accounting techniques, Performance, Kabale Municipality |
url | http://hdl.handle.net/20.500.12493/696 |
work_keys_str_mv | AT mosesagaba anassessmentoftheaccountingtechniquesonbusinessperformanceinselectedcommercialbanksinkabalemunicipalityuganda AT turyasingurajohnbosco anassessmentoftheaccountingtechniquesonbusinessperformanceinselectedcommercialbanksinkabalemunicipalityuganda AT mosesagaba assessmentoftheaccountingtechniquesonbusinessperformanceinselectedcommercialbanksinkabalemunicipalityuganda AT turyasingurajohnbosco assessmentoftheaccountingtechniquesonbusinessperformanceinselectedcommercialbanksinkabalemunicipalityuganda |