Cost and Management Accounting Practices, ICT Usage and Performance of Secondary Schools in Uganda: A Case of South Western Uganda

This article accounts for the findings from a study conducted in secondary schools located in south western Uganda. The study was about Cost and Management Accounting Practices, ICT Usage and Financial Performance of Secondary Schools. This study adopted a cross-sectional and correlational design....

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Main Authors: Abanis, Turyahebwa, Natwijuka, Crispus, Sunday, Arthur, Byamukama, Eliab Mpora
Format: Article
Language:English
Published: Research Journal of Finance and Accounting 2023
Subjects:
Online Access:http://hdl.handle.net/20.500.12493/998
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author Abanis, Turyahebwa
Natwijuka, Crispus
Sunday, Arthur
Byamukama, Eliab Mpora
author_facet Abanis, Turyahebwa
Natwijuka, Crispus
Sunday, Arthur
Byamukama, Eliab Mpora
author_sort Abanis, Turyahebwa
collection KAB-DR
description This article accounts for the findings from a study conducted in secondary schools located in south western Uganda. The study was about Cost and Management Accounting Practices, ICT Usage and Financial Performance of Secondary Schools. This study adopted a cross-sectional and correlational design. Questionnaires were administered to 435 secondary schools. The Unit of analysis was secondary schools and the unit of inquiry was head teachers/their representatives.The findings indicate that the adjusted R² is 27.4% and the F-ratio (F = 9.122) is significant. This means that the total predictive power of cost and management accounting and ICT adoption account for 27.4% in financial performance of secondary schools. (R² = 0.274, p <0.01). The results supported the earlier set three (3) hypotheses in the literature review. The results emphasize that cost and management accounting practices highly influence financial performance of secondary schools.The study emphasized that Education is acute to the generation of strong, and enlightened countries, to which Uganda aspires to be. In recent years, Uganda Primary Education (UPE) has procreated large proliferations in the number of students yearning secondary education in Uganda. Private secondary schools have been established to encounter the superfluous demand. Without steadfast cost and management systems to guarantee stable financial performance, the secondary schools must, as any other enterprise throughout the world, become financially autonomous, their survival is in doubt.
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language English
publishDate 2023
publisher Research Journal of Finance and Accounting
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spelling oai:idr.kab.ac.ug:20.500.12493-9982024-01-17T04:43:50Z Cost and Management Accounting Practices, ICT Usage and Performance of Secondary Schools in Uganda: A Case of South Western Uganda Abanis, Turyahebwa Natwijuka, Crispus Sunday, Arthur Byamukama, Eliab Mpora Cost and Management accounting practices ICT adoption financial performance, secondary schools. This article accounts for the findings from a study conducted in secondary schools located in south western Uganda. The study was about Cost and Management Accounting Practices, ICT Usage and Financial Performance of Secondary Schools. This study adopted a cross-sectional and correlational design. Questionnaires were administered to 435 secondary schools. The Unit of analysis was secondary schools and the unit of inquiry was head teachers/their representatives.The findings indicate that the adjusted R² is 27.4% and the F-ratio (F = 9.122) is significant. This means that the total predictive power of cost and management accounting and ICT adoption account for 27.4% in financial performance of secondary schools. (R² = 0.274, p <0.01). The results supported the earlier set three (3) hypotheses in the literature review. The results emphasize that cost and management accounting practices highly influence financial performance of secondary schools.The study emphasized that Education is acute to the generation of strong, and enlightened countries, to which Uganda aspires to be. In recent years, Uganda Primary Education (UPE) has procreated large proliferations in the number of students yearning secondary education in Uganda. Private secondary schools have been established to encounter the superfluous demand. Without steadfast cost and management systems to guarantee stable financial performance, the secondary schools must, as any other enterprise throughout the world, become financially autonomous, their survival is in doubt. Kabale University 2023-02-10T10:43:39Z 2023-02-10T10:43:39Z 2022 Article http://hdl.handle.net/20.500.12493/998 en Attribution-NonCommercial-NoDerivs 3.0 United States http://creativecommons.org/licenses/by-nc-nd/3.0/us/ application/pdf Research Journal of Finance and Accounting
spellingShingle Cost and Management accounting practices
ICT adoption
financial performance,
secondary schools.
Abanis, Turyahebwa
Natwijuka, Crispus
Sunday, Arthur
Byamukama, Eliab Mpora
Cost and Management Accounting Practices, ICT Usage and Performance of Secondary Schools in Uganda: A Case of South Western Uganda
title Cost and Management Accounting Practices, ICT Usage and Performance of Secondary Schools in Uganda: A Case of South Western Uganda
title_full Cost and Management Accounting Practices, ICT Usage and Performance of Secondary Schools in Uganda: A Case of South Western Uganda
title_fullStr Cost and Management Accounting Practices, ICT Usage and Performance of Secondary Schools in Uganda: A Case of South Western Uganda
title_full_unstemmed Cost and Management Accounting Practices, ICT Usage and Performance of Secondary Schools in Uganda: A Case of South Western Uganda
title_short Cost and Management Accounting Practices, ICT Usage and Performance of Secondary Schools in Uganda: A Case of South Western Uganda
title_sort cost and management accounting practices ict usage and performance of secondary schools in uganda a case of south western uganda
topic Cost and Management accounting practices
ICT adoption
financial performance,
secondary schools.
url http://hdl.handle.net/20.500.12493/998
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