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...

Full description

Saved in:
Bibliographic Details
Main Authors: Moses, Agaba, Turyasingura, John Bosco
Format: Article
Language:en_US
Published: International Journal of Academic Accounting, Finance & Management Research 2022
Subjects:
Online Access:http://hdl.handle.net/20.500.12493/696
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1800403068314976256
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