Accounting information systems adoption and decision making in private hospitals in uganda
Ndejje University Journal Of Interdisciplinary Studies,
Volume 1, Issue 2 [September 2025]
eISSN:3079-7683
DOI: https://doi.org/10.64080/ndujis.2025.1.2.Sptr010
1. Katusiime Ruth, Management and Economics, Ndejje University, Uganda, rkatusiime@gmail.com
2.Geoffrey Ssebabi Mutumba Management and Economics, Ndejje University, Uganda, gmutumba@ndejjeuniversity.ac.ug.
Abstract
The purpose of this study was to examine the impact of Accounting Information Systems Adoption (AIS) on decision-making in private organizations, focusing on Nsambya Hospital in Kampala, Uganda. The study was guided by three objectives: to assess how data accuracy affects decision-making, to evaluate the role of real-time financial reporting, and to examine the influence of user accessibility on decision-making at Nsambya Hospital. A descriptive research design was adopted, applying both qualitative and quantitative approaches. Out of a target population of 150, a sample size of 110 respondents was selected, of which 104 responded. Primary data was collected using self-administered questionnaires and interview guides, and secondary data was also utilized. Data was analyzed using both qualitative and quantitative techniques, including Pearson correlation analysis. Findings revealed that data accuracy is a significant element in decision-making. A positive and statistically significant relationship was found between real-time financial reporting and decision-making (r = 0.213, p = 0.030), as well as internal control mechanisms (r = 0.236, p = 0.018). AIS contributed positively to decision-making, as shown by a Pearson correlation (r = 0.294, p = 0.004). The study concluded that accurate data improves planning, reduces errors, and increases trust in financial systems. Real-time reporting enhances the timeliness and transparency of decisions. The study recommends that Nsambya Hospital prioritize data accuracy through regular audits and staff training to ensure effective use of AIS for decision-making.


























