ACCOUTING INFORMATION SYSTEM AND ORGANISATIONAL PERFORMANCE

IN SELECTED NGOs IN JUBA, SOUTH SUDAN

BY

DANIEL LODINYA STEPHEN

REG 1153-05026-03962

A THESIS REPORT PRESENTED TO THE COLLEGE OF ECONOMICS AND

MANAGEMENT IN PARTIAL FULFILLMENT OF THE REQUIREMENT
FOR THE AWARD OF MASTERS IN BUSINESS ADMINISTRATION
AT KAMPALA INTERNATIONAL UNIVERSITY
(UGANDA)

NOVEMBER 2017

i
i
ii
 DEDICATION

I dedicate this Thesis Report to my parents Mr. Dickson Wongo and Mrs. Jenity Anite for their
spiritual and moral support.

My Sincerely Gratitude’s to my brothers especially; Isaac Aloro for all your guidance, courage in all
difficulty moment of my studies and John Lodiong, Amos Bida, Paul Banga, and sisters Esther
Aleko, Eva Araba, Sarah Sadia, Martha Ropani and daughter Julia Konga for every love, questions
and advice you all have shown to me over the course of the study.

Sincere gratitude also goes to my fiancée Susan Poni for her endless support and advice for you
are gem for my career success.

iii
 ACKNOWLEDGEMENT

Indeed God has been faithful to me. I offer my first and foremost thanks to Godfor his abundant
blessings throughout my Master Degree program.

My profound gratitude goes to my able and determined supervisors, Dr.Emenike Kalu O. for the
immense contributions, comments, suggestions, mentoring and kindness shown to me over the course
of writing this Thesis. Your support was great and May God bless you.

My acknowledgement goes to Dr. Rev. Arkanjelo Lemi Wani for the inspirational message,“Daniel my
son go and do your Masters that’s is my gift to you” and without your courage I would not have
thought of doing this Master program.

I acknowledge with sincere thanks for the advice and support offered to me throughout this study by
especially my Beloved Brother Mr. Isaac Aloro Stephen ,for your tireless contribution, John Lodiong ,
Moses Kenyi , Amos Bida, Paul Banga and Father Dickson Wongo, Stephen Taban, Aunt Suzan Yabu,
grandfather Mr. Isaack Labusa, mother Jenity Anite, Cicilia Kadi, and Sisters Betty Akujo, Esther Aleko,
Florence Talata, Eva Araba, Sarah Sadia and Martha Ropani who have all laid the solid foundation of
my education.

I acknowledge with sincere thanks the management of the following selected NGOs who participated in
the research study namely; Norwegian People’s Aid, South Sudan Red Cross Committee, Initiative for
Peace and communication Association, Action Africa Help International, Welt Hunger Life, International
Organization for Migration and War child Canada for allowing and granting their staff to be part of
study.

To my cherished beloved Fiancée Susan Poni and My brother wife Margret Sadia Isaac your
encouragement and hope always gives me confidence that led to this academic achievement.

Finally, I wish to expressed my sincere thanks to all my family members, relatives and friends esp.
Hillary Steven, Jimmy Oja my research assistant and to those whose names I have not mentioned, plus
those who helped me in one way or the other through editing and additions; I say may God bless you
all.

iv
 LIST OF ABBREVIATION
AAHI Action African Help International

AAM American Accounting Association

AIS Accounting information System

CVI Content validity index

DB Database

ERP Enterprise resource planning

MIS Management Information system

IT Information technology

IS Information system

ISWH Information system warehouse

OCAM Organization Commune des Afrique et al Madagascar

OP Organizational performance

NGO Non-governmental organizations

NPA Norwegian people’s aid

SQ System quality

ST System threats

SSRC South Sudan Red Cross

IOM international organization for migration

IPCA Initiative for Peace communication Association

UDDEAC Union Douaniere des Economie de l'Afrique Centrale

v
 LIST OF TABLES
Table 3. 1: Cronbach Alpha Reliability Coefficients .............................................................. 38
Table 4. 1: Names of the Organization that participated in the research ............................... 43
Table 4. 2: Showing Legal status of the Organization ......................................................... 44
Table 4. 3: Numbers of year’s staff have been working for the organization ......................... 44
Table 4. 4: Department of Respondents ............................................................................. 45
Table 4. 5: The Extent of System Quality Assessment in Selected NGOs in Juba, Republic of
South Sudan ..................................................................................................................... 46
Table 4. 6: The Extent of Information Quality Assessment in Selected NGOs in Juba, Republic
of South Sudan ................................................................................................................. 48
Table 4. 7: The Extent of System Threat Assessmentin Selected NGOs in Juba, Republic of
South Sudan ..................................................................................................................... 50
Table 4. 8:The Extent of Organizational Performance in Selected NGOs in Juba, Republic of
South Sudan ..................................................................................................................... 52
Table 4. 9: Pearson Linear Coefficient Correlations (PLCC) - System quality assessment and
organizational performance in Selected NGOs in Juba, South Sudan ..................................... 54
Table 4. 10: Pearson Linear Coefficient Correlation (PLCC) analysis information quality
assessment and organizational performance in Selected NGOs in Juba, South Sudan ............ 55
Table 4. 11: Pearson Linear Coefficient Correlation (PLCC) Analysis - system threats
assessment and Organizational performance in Selected NGOs in Juba, South Sudan ............ 57
Table 4. 12: Regression Analysis between accounting information system on Organizational
performance in the selected NGOs in Juba, Republic of South Sudan ................................... 58

vi
 LIST OF FIGURES

Figure 1: Conceptual framework ........................................................................................................................ 15

vii
 TABLE OF CONTENTS

DECLARATION ..................................................................... Error! Bookmark not defined.

APPROVAL ........................................................................... Error! Bookmark not defined.
DEDICATION .............................................................................................................. iii
ACKNOWLEDGEMENT .................................................................................................iv
LIST OF ABBREVIATION ..............................................................................................v
LIST OF TABLES ..........................................................................................................vi
LIST OF FIGURES .......................................................................................................vii
TABLE OF CONTENTS ................................................................................................viii
ABSTRACT .................................................................................................................... i

CHAPTER ONE: ............................................................................................................ 1

INTRODUCTION .......................................................................................................... 1
1.0 Introduction ...............................................................................................................1
1.1 Back ground to the study ............................................................................................1
1.1.1 Historical Perspective ...............................................................................................1
1.1.2 Theoretical perspective ............................................................................................5
1.1.3 Conceptual perspective ............................................................................................6
1.1.4 Contextual perspectives ...........................................................................................7
1.2. Statement of the problem ..........................................................................................8
1.3.0 The purpose of the research study ........................................................................9
1.3.1. Specific objectives the research study ...................................................................9
1.4 Research study questions ...........................................................................................9
1.5. Hypothesis of the study .............................................................................................9
1.6.0 Scope of the research study ............................................................................... 10
1.6.1. Geographic scope of the study ........................................................................... 10
1.6.2. Content scope of the research study ................................................................... 10

viii
 1.7. Significance of the research study ............................................................................ 10
1.8. Operational definition of key terms. .......................................................................... 10

CHAPTER TWO .......................................................................................................... 12

LITERATURE REVIEW ............................................................................................... 12
2.0 Introduction ............................................................................................................. 12
2.1 Theoretical perspective ............................................................................................. 12
2.2 Conceptual framework .............................................................................................. 15
2.3 Related literature review ................................................................................. 15
2.4. Research gaps ........................................................................................................ 32

CHAPTER THREE ....................................................................................................... 33

RESEARCH METHODOLOGY ...................................................................................... 33
3.0. Introduction ............................................................................................................ 33
3.1. Research design ...................................................................................................... 33
3.2. Population for the study .......................................................................................... 33
3.3.Respondents Sample Size ......................................................................................... 33
3.4 Sampling technique and procedure............................................................................ 34
3.5 Data collection instruments ....................................................................................... 35
3.5.1 Self-administered questionnaires ............................................................................ 35
3.5.2 Interview guide ................................................................................................. 36
3.6 Validity and reliability of the research instruments ...................................................... 36
3.6.1 Validity .............................................................................................................. 36
3.6.2 Reliability .......................................................................................................... 37
3.7 Data analysis ........................................................................................................... 38
3.7.1 Analysis of quantitative data ............................................................................... 38
3.7.2 Analysis of qualitative data ................................................................................. 40
3.8 Measurement of variable .......................................................................................... 40
3.9. Ethical considerations ................................................................................................. 40
3.10. Limitations to the research study ............................................................................... 41

ix
CHAPTER FOUR ......................................................................................................... 42
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA ................................ 42
4.0. Introduction ............................................................................................................ 42
4.1 Demographic traits of respondents ............................................................................ 42
4.2. Descriptive analysis ................................................................................................. 42
4.1.1 Demographic profile of respondents ....................................................................... 43
4.1.2 Extent of Accounting Information System (AIS) andOrganizational Performance in
Selected NGOs in Juba, Republic of South Sudan ............................................................. 46
4.1.3 Relationship between System quality and Organizational performance in Selected
NGOs in Juba, Republic of South Sudan. ......................................................................... 53
4.1.4 Relationship between information quality assessment and organizational performance
in the selected NGOs in Juba, Republic of South Sudan .................................................... 55
4.1.5 Relationship between system threats assessment and Organizational performance in
the selected NGOs in Juba, Republic of South Sudan. ....................................................... 56
4.2 Effect of accounting information system on Organizational performance in the selected
NGOs in Juba, Republic of South Sudan. ......................................................................... 58

CHAPTER FIVE .......................................................................................................... 62

DISCUSSIONS, CONCLUSIONS AND RECOMMENDATIONS ..................................... 62
5.0 Introduction ............................................................................................................. 62
5.1 Discussions .............................................................................................................. 62
5.1.1 Relationship between System quality and Organizational performance in Selected
NGOs in Juba, Republic of South Sudan .......................................................................... 62
5.1.2 Relationship between information quality and organizational performance in the
selected NGOs in Juba, Republic of South Sudan ............................................................. 63
5.1.3 Relationship between system threats assessment and organizational performance in
Selected NGOs in Juba, Republic of South Sudan ............................................................. 63
5.1.4 Effect of accounting information system and organizational performance in the
selected NGOs in Juba, Republic of South Sudan. ............................................................ 65
5.2 Conclusion ............................................................................................................... 66

x
 5.3 Recommendations .................................................................................................... 67
5.4 Areas for Further Research ....................................................................................... 68
5.5 Contribution to knowledge ........................................................................................ 68

REFERENCES ............................................................................................................. 69
APPENDIX I: QUESTONNAIRE .................................................................................. I
APPENDIX II: INTERVIEW GUIDE............................................................................. VI
APPENDIX III: TRANSMITTAL LETTER FOR THE RESPONDENTS ..........................VIII
APPENDIX IV: CLEARANCE FROM ETHICS COMMITTEE ........................................... ix
APPENDIX V:INFORMED CONSENT ............................................................................ x

xi
 ABSTRACT
Currently, most organizations continue to increase spending on information system and their budgets continue
to rise. Moreover, economic conditions and competition create pressure about costs of information’s.
Therefore, the study aimed to examine accounting information system on organizational performance in the
selected non-governmental organizations in Juba, South Sudan. The specific objectives of the study were first,
to examine whether there is a relationship between system quality and organizational performance, secondly
to establish whether a relationship exists between information quality and organizational performance and
thirdly to find out if there is a relationship between system threats and organizational performance in the
selected non-governmental organizations in Juba, south Sudan. The study used descriptive survey design with
population of the study consisting of 7NGOs selected using random sampling technique. Data were collected
from 124 respondents using questionnaires and interview guide. Quantitative data were analyzed by SPSS
16.V.The demographics questionnaires were analyzed by simple descriptive statistic presented in frequency
tables and percentages. For objectives, one, two and three relationships testing was done using Pearson linear
coefficient correlation and finally effects of accounting information system on organizational performance was
analyzed by regression linear analysis at 0.05 significance level. The qualitative data were analyzed using
content analysis. Responses from key informants were grouped into recurrent issues. The study found that, for
objective one, the results revealed there was a significant positive relationship between system quality and
organizational performance in Selected NGOs in Juba, South Sudan. For objective two, the results disclosed
that, there was no positive relationship between information quality and organizational performance in
selected NGOs in Juba, South Sudan. For objective three, the results unveiled that there exists a significant
positive relationship between system threats and organizational performance in selected NGOs in Juba, South
Sudan. For the overall testing of effects of accounting information system on organizational performance, the
results articulated that accounting information system in terms of its constructs have an overall significant
effect on organizational performance. This means that accounting information system significantly affect
organizational performance. The results further show that accounting information system variables such as
system quality, information quality and system threat enlightened organizational performance by 21.9%. This
inferred that other factor such as employee related among others explains 78.1% of the factors that affect
organizational performance. The conclusion of the study was base on the following; for objective one, there is
a positive significant relationship between system quality and organizational performance. This clearly
denounced the analogy that, there is no significant relationship between system quality and organizational
performance is rejected. Similarly, based on the findings of the study, for objective two, the researcher
concluded that there is insignificant positive relationship between information quality and organizational
performance in the selected NGOs in Juba, South Sudan. This explained the hypothesis that there is no
significant relationship between information quality and organizational performance is accepted. For third
objective, the study concluded that there is a significant positive relationship between system threat and
organizational performance. This submits that the hypothesis that, there is no significant relationship between
system threat and organizational performance is rejected. Finally, for overall effect of accounting information
system on organizational performance, the study found out that accounting information system significantly
affects the organizational performance. Recommendation for the study is that, there is a need to investigate
other factors that affect organizational performance other than accounting information system. This is
because, accounting information system only accounts for almost 22% of the levels of organizational
performance, further accounting information system, have been found to be accurate, reliable but the greatest
threat which is manageable is skilled personnel requirement where comprehensive training for staff before any
one is permitted to use the system. Contribution to knowledge; the study has provided empirical evidence on
the relationship between accounting information system and organizational performance in Juba South Sudan
which was hitherto to existence and it provides a useful basis for NGOs, small and medium enterprise, to
adopt accounting information system for their daily operation and for improvement of their organizational
performances in the Juba, republic of South Sudan.

i
 CHAPTER ONE:
INTRODUCTION
1.0 Introduction
This chapter presents the background to the study in terms of historical, Theoretical,
conceptual and contextual perspectives,statement of problem, purpose, objectives,
research questions, research hypothesis, and scope of the study, significance of the
study and operational definitions of key terms.

1.1 Back ground to the study

1.1.1 Historical Perspective
In The recent year, most organizations continue to increase spending on information
system and their budgets continue to rise. Moreover, economic conditions and
competition create pressures about costs of information. Generally, information system
is developed using information technology to aid an individual in performing their job.
Therefore, most organizations focus on developing information system in order to
support decision system, communication, knowledge management, as well as many
others. The key part of information system needed for decision making in organization
is accounting information-system.

Accounting information systems (AIS) is one information systems that produce many
amounts of data for use by decision makers both within and outside organizations.
Since accounting information is able to measure and present economic events to users
financial statements for judgments and decision makings. American accounting
Association (AAA) address accounting information system (AIS) is one part of
management information system (MIS) that gather, classify, and comply data for
internal and external decision making. Hence, accounting information system has
importance and widely use in accounting profession, Marriot and Marriot, (2000);
Riemenschneider and Mykytyn, (2000); and Ismail, (2007). Accounting manager need
to exploit accounting information for job success of their organizations, Ismail, 2009;
Dastgir et al., (2003). Therefore, job success must be obtaining reliable, relevant and

1
timely accounting information for decision-making Kharuddin et al., (2010). In other
words, effectiveness of accounting information system is reliability, relevance, and
timeliness. Information technology (IT) is important for accounting information system
for proving quality information. It is difficult to obtain competitive advantage without
application of accounting information system. However, the antecedents of
effectiveness of accounting information system (AIS) have been made to examine in
this research. The first antecedent is learning organization and the last antecedent is
organizational support.

Technology evolves rapidly as for responding to customers demand (Weib, Leimeister,

2012). From a business perspective, more and more companies acknowledge the fact
that technology may support process optimization in terms of costs, lead time and
involved resources. The actual market context is driving companies to continuously
search for new ways to optimize their processes and increase their financial indicators,
Christauskas and Miseviciene, (2012).

The accounting systems may be seen as aiming to support businesses in collecting,

understanding and analyzing the financial data, Chytilova et al., (2011). The evolution
of accounting information system generation may be split, according to Phillips (2012)
into three major categories:

The 1990’s era, marked by the apparition of the first accounting information system
under what is known as ‘the Windows age’; applications were solid, but only supporting
basic accounting operations.

2000’s era – ‘integration’ and ‘SaaS’ concepts took birth, bringing along more developed
systems that would allow more complex accounting operations and data processing, as
well as concurrent access to files and programs.

2
2010 – on-going – ‘Mobile’ accounting era, marked by real-time accounting, financial
dashboards and other mobile applications supporting financial processing and reporting.
The same author outlines the evolution of communication – if the traditional accounting
model was based on e-mail or .ftp files communication, the technological evolution now
allows sharing and concurrent access to data, through virtual platforms provided by
cloud computing technology. Based on the types of accounting services available on the
market, three major categories may be defined:

On-premises accounting: a dedicated accounting system program is purchased by the

company and installed using its own infrastructure. Investment in the system and
equipment is required for such programs.

Hosted solutions: the logical access is remotely performed through the company’s
installed programs; however the data center is physically located in a different place,
managed by a dedicated third party. Infrastructure costs was reduced for the company,
as hardware is administered and maintained by the service provider.

Cloud computing: the service could proven even more cost efficient for companies, as
the data is managed through virtual platforms, and administered by a dedicated third
party, allowing multi-tenancy of services in order to split fixed infrastructure costs
between companies. Traditional accounting practices used to focus on bookkeeping and
financial reporting, having as a final purpose the preparation and presentation of
financial statements. The activities were driven by the need of financial information
users both internal and external to gain a ‘fair view’ of the company. The technological
evolution gave birth in the late 1980s to accounting information systems, used to
incorporate and connect various organizational functions (accounting, asset
management, operations, procurement, human resources, etc.) Ziemba and Oblak,
(2013). Ustasüleyman and Percin (2010) define the accounting information systems as
systems enabling the integration of business processes throughout an organization’,
while Salmeron andLopez (2010) see the accounting information system as a system

3
allowing complete integration of information flow from all functional areas in companies
by means of a single database, and accessible through a unified interface and
communication channel’.

In the Africa continent context on adaptation of accounting information system,

reference can be made to West African countries.In the West African countries, the
OCAM (Organization Commune des Afrique et al Madagascar) accounting plan and the
UDEAC (Union Douaniere des Economies de l'Afrique Centrale) accounting plan were
created in 1970 and 1974 for the member countries. Both plans were designed as a
standard for when the local authorities developed their own accounting plans. The
French approach taken to these countries was usually on a regional basis, not a
country-to-country basis.

The OCAM accounting plan was modified to the OHADA accounting plan and further
study in North African countries, the first Tunisian accounting plan was adopted in
1968, and Morocco published its latest revised accounting plan in 1986. In Lebanon, an
accounting plan similar to the French accounting plan of 1982 was adopted in 1981 as
well. The regulation framework and its present situation in the emerging countries differ
from country to country or region to region. These differences originate from, firstly,
the economic and political differences in the countries, and secondly, the lack of
ministerial ordinances which enables the accounting plan officials in the recipient
countries.

Apart from these circumstances, common factors seen in these countries is that the
French accounting plan of 1947 or 1957 was already adopted and used for tax purposes
before their proper accounting systems were established.It was 1970 when the first
version of the General accounting Plan was drawn up for the West and Central African
countries. It was called the OCAM Accounting Plan named after the regional economic
community, the Organization Commune Africanize eta Mauricienne. This was obviously
the overseas version of the French accounting system set by the French accounting

4
standards the kind of ideas adopted and how they were expressed in the regulations,
the OCAM Accounting Plan provides an interesting research subject. For one reason,
only the simplified system, not the whole system used in France, was transported to the
region; the minimum essentials of the French ideas, that is the harmonization between
the national accounts and the enterprise accounts, was considered useful.

Another reason is that the French accounting standards committee members had to
adjust their domestic company laws to the fourth and seventh European Directives, and
they had to study how to revise their own Accounting Plan of 1957. As a result, the idea
of joining company data to national accounts was brought to the francophone
countries, and the enterprise accounting system progressed further in France
afterwards. In the French Accounting Plan of 1957, a funds-flow statement was not
included.
1.1.2 Theoretical perspective
This study has been based on Garbage in Garbage Out Theory, Contingency Theory and
Behavioral Theory.

The Garbage in garbage out Theory postulated by Xu (2003), holds out that accounting
information system output depend on the quality of data, garbage in garbage out. The
researcher used this theory to explore the system threats hindering the application of
accounting information system on organizational performance.

The Contingency Theory of Gordon and Miller (1970), asserts that an accounting
information system should be designed in a flexible manner so as to consider the
environment and organizational structure confronting an organization. Accounting
information systems also need to be adapting to the specific decisions being
considered. In other words, accounting information systems need to be designed within
an adaptive framework.

5
The behavioral Theory of Kren and Liao (1988), holds that early behavioral theory
accounting research explored bivariate relations between control system characteristics
(for example; reliance on accounting performance measures or budget participation)
and various criterion variables (e.g., performance or dysfunctional behavior). Behavioral
theory in accounting research evolved rather quickly, however, to more complex
contingency models of the organization with a richer view of the organization and of
individual behavior. The fundamental premise of contingency theory research has been
that organizational structure and control system design is related to organizational
context. Thus, the effects of control system characteristics are moderated by contextual
factors which impact the individual and the organization, (Kren and Liao 1988).

After thorough reviewing of the theories such as Garbage in, garbage out theory, the
contingency theory and the behavioral theory, it is Garbage in garbage out theory
postulated by Xu (2003) that underpinned the topic under investigation because the
quality output of accounting information system depends on quality of data entered into
the system by skilled personnel thus according to Xu (2009) inaccurate and incomplete
data may damage the information generated by the accounting information system for
decision making.
1.1.3 Conceptual perspective
According to (Investopedia), accounting information system is the collection, storage
and processing of financial and accounting data used by internal users to report
information to external users such as investors, creditors and tax authorities. In
managing an organization and implementing an internal control system, the role of
accounting information system is very crucial. Normally, the system will process the
data and transform them into accounting information during input, processing and
output stages that can be used by a variety of users like the internal and external users.
Therefore, if companies are able to adjust their computerized techniques of internal
control mechanism according to accounting information system, they will be able to
ensure the reliability of financial information processing and boost the control measures
of performance of the financial information reliability. When the controls are used

6
properly there will be better operating effectiveness and efficiency, which result in
better financial information reliability. Managers at various levels need accounting
information system to make decisions in internal controls Hoitash and Bedard (2009),
Wilkinson etal (2000), the main function of accounting information system is to assign
quantitative value of the past, present, and future economics events.

According to Daft (2009) organizational performance refers to the “degree to which an

organization realized its goals”. However, Mondy, (1990) defined it aptly as “the degree
to which an organization produce the intended output” As Daft rightly argued.
Organizations pursue multiple goals, and such goals must achieve in the face of
competition, limited resources, and disagreement among interest groups. Oguntimehin
(2001) submitted that organizational performance is the ability to produce desire
results. Rational perspectives focus on the achievement of previously set goals and on
output variables such as quality, productivity and efficiency. Open system perspectives
focus on the exchanges with the environment; this includes information processing,
profitability, flexibility and adaptability Campbell, (2010). Every employee in a company
contributes to organizational performance.
1.1.4 Contextual perspectives
In this view, the study examined or investigates the effect of accounting information
system on organizational performance in the selected NGOS in Juba – South Sudan and
find out how accounting information systems has contributed to most organizations
realizing the following results such as automated reports are generated, easy decision
making processes, data storage and retrieval of information, improves production level,
efficiency and effectiveness.

In the Republic of South Sudan there are many organizations registered and operating
where some have had some hurdleslinks to performance of their organizations.
Although many factors may influence the performance of organization, there can be
little doubts that the role of accounting information systems will be one of the most

7
critical determinates of ultimate organizational performance and success in NGOs
operating in Republic of South Sudan.

1.2. Statement of the problem

There has been remarkable advancement in accounting information systems design for
NGOs, MNCs, public institutions, small and medium enterprises to adapt for their
operation. However, despite this recent advancement, little has been done by most
NGOs, MNCs, Public institution, small and medium enterprise, in the Republic of South
Sudan to adopt accounting information system for their operation. Adaption of
accounting information systems by organizations can resolve and support automation
and procession of large amount of data and produce timely, quality and accurate
information’s Oguntimehin (2001) submitted that organizational Performance is the
ability to produce desire results.
Therefore, this serious omission particularly as technology is changing, NGOs need to
change to adapt information technology than relying on the use of manual approach of
book keeping accounting which can be ineffective and inefficient thus, leading to delay
in procession of reports, difficulties in retrieving of information, poor data quality and
storage, delay in decision making regarding investments and low productivity
experienced, (Maureen, 2014).
However, if accounting information systems is not widely adopted by all or many NGOs,
MNCs, public institutions and small and medium enterprise in South Sudan, most of the
NGOs, multi-national cooperation’s, government institutions and small and medium
enterprise will have remained behind and be out competed by their rival firms or fail
(Augustine, Maurine and Jian 2014).

This study therefore, intends to examine the effect of accounting information system on
organizational performance in selected NGOs in Juba, Republic of South Sudan. The
selected NGOs might have or don’t have any accounting information systems to use
with the view to improve their organization performance.

8
1.3.0 The purpose of the research study
The purpose of this research study is to investigate the effects of accounting
information system on organizational performance in selected NGOs in Juba, Republic of
South Sudan.
1.3.1. Specific objectives the research study
i. To examine whether there is a relationship between system quality and
organizational performance in selected NGOs in Juba, South Sudan
ii. To establish whether a relationship exists between information quality and
organizational performance in the selected NGOs in Juba, South Sudan.
iii. To find out if there is a relationship between system threats and
organizational performance in the selected NGOs in Juba, South Sudan.
1.4 Research study questions
I. Is there any relationship between system quality and organizational performance
in the selected NGOs in Juba- South Sudan?
II. Is there any relationship between the information quality generated by the
system and organizational performance in the selected NGOs in Juba south
Sudan?
III. Is there any relationship that exit between system threats and organizational
performance in selected NGOs in Juba South Sudan?

1.5. Hypothesis of the study

The study was guide by the following hypothesis

Ho1: There is no significant relationship between system quality and organizational

performance in the selected NGOs Juba, Republic of South Sudan.

Ho2: There is no significant relationship between information quality and

organizational performance in the selected NGOs in Juba, Republic of South Sudan.

Ho3: There is no significant relationship between system threats and organizational

performance in the selected NGOs in Juba, Republic of south Sudan?

9
1.6.0 Scope of the research study
1.6.1. Geographic scope of the study
The study was carried out in some selected NGOs in Juba, South Sudan. The researcher
selected at least Seven (7) NGOs operating in Juba south Sudan where 124
respondents were be selected for the study.

1.6.2. Content scope of the research study

The study examined accounting information systems and organizational performance
and applied both qualitative and quantitative research approaches where 124 study
respondents were selected for the study.

1.7. Significance of the research study

I. The importance of this thesis was carried out as a requirement for partial
fulfillment for the award of Master’s degree in Business Administration – Finance
and Accounting at Kampala International University - Kampala (Uganda) college
of Economics and management studies
II. This study examined the role of accounting information systems in relation to
organizational performance in the selected NGOs so as to give an over view on
the general performance of the organizations. The outcome will demonstrate the
impact accounting information system have on overall organizational
performance as opposed to ordinary booking used long time ago as well as to
find out the ways on how to improve organizational productivity by adjusting or
adopting accounting information systems.
III. The study will be significant for future academic scholars and researchers since it
will add more literature on the topic “accounting information systems on
organization performance in selected NGOs in Juba, South Sudan.
IV. For top management, chief executive officers, policy makers to adapt accounting
information systems for better organization performance

1.8. Operational definition of key terms.

10
Accounting information system: refers to the collection, storage and processing of data
or information used by internal users to report information to external users such as
investors, creditors and tax authorities.

System quality: refers to the quality of service provided by the information system unit,
which has been measured using the instrument like, reliability, responsiveness,
assurance, and fast performance.

Information quality: refers to the quality of information provided by information system

which is measured by relevance, timeliness, accuracy, sufficiency, and the format of
information generated by information system.

System threats: refers to the barrier affecting information system operation to produce
desired results.

Organizational Performance: refers to the “degree to which an organization realized its

goals”.

Organizational goal achievement: refers to when performance reached set objectives of

the organization.

Organizational efficiency: refers to the optimal use of available resources in order to

achieve value addition in the organization.

Organizational effectiveness: refers to the degree to which organization realized it goals

and objectives.

11
 CHAPTER TWO
LITERATURE REVIEW
2.0 Introduction
This chapter provides the literature review on accounting information system and
organizational performance and has been sub-divided into theoretical review,
conceptual Framework, review of related studies and research gaps.

2.1 Theoretical perspective

The study was based on the Garbage in Garbage out Theory (Xu 2003), which
postulates that accounting information system output depends on the quality of data,
garbage in garbage out. The researcher employed this theory to explore the system
threats hindering the application of accounting information system on organizational
performance. According to Samuel (2014), skilled and competent human resource
personnel are required for quality data entry and which further leads to organization
performance. All data production processes (data collection, data storage, and data
utilization) must work properly in order to achieve high data quality, Lee and strong
(2003) and according to Xu (2009), inaccurate and incomplete data may damage the
information’s generated by accounting information system for decision making. This
theory is relevant to the obstacles of accounting information systems on organization
performance which include factor such as skilled manpower and competent of
personnel entering data into the accounting information systems.

Contingency theory postulated by Gordon and Miller (1976)

The contingency theory suggests that an accounting information system should be
designed in a flexible manner so as to consider the environment and organizational
structure confronting an organization. Accounting information systems also need to be
adjusting to the specific decisions being considered. In other words, accounting
information systems need to be designed within an adaptive framework. This theory
first paper to specifically focus on the contingency view of accounting information
systems in the accounting literature was "A Contingency Framework for the Design of

12
Accounting Information Systems,"(Gordon and Miller, 1976). This paper laid out the
basic framework for considering accounting information systems from a contingency
perspective.

Gordon and Narayanan (1984) concluded that environmental uncertainty is a

fundamental driver for designing management accounting systems among successful
organizations. A key finding in this study was that, as decision makers perceive greater
environmental uncertainty, they tend to seek more external, nonfinancial and ex ante
information in addition to internal, financial and ex post information. This latter finding
has been confirmed by several studies that followed the Gordon and Narayanan paper.

Although extensively studied in the last two decades, contingency theory has been
given relatively little consideration in terms of the factors that influence the accounting
information systems. Few organizations appear to have systematic processes in place
for managing the evolution of their measurement systems and few researchers appear
to have explored two of the main questions:

Behavioral theory postulated by Kren and Liao, (1988).

The early behavioral theory of accounting research explored relationship between
control system quality (for example; reliance on accounting performance measures or
budget participation) and various criterion variables (e.g., performance or dysfunctional
behavior). Behavioral theory in accounting research evolved rather quickly, however, to
more complex contingency models of the organization with a richer view of the
organization and of individual behavior. The fundamental premise of contingency theory
research has been that organizational structure and control system design is related to
organizational context. Thus, the effects of control system characteristics are
moderated by contextual factors which impact the individual and the organization (Kren
and Liao, 1988).
Specific characteristics of the control system must be matched to the contextual
variables that define the organization’s environment. The (often implicit) assumption is
that a better match is positively related to organizational performance (Kren and Liao
1988; Merchant and Simons 1986; Otley 1980). Understanding control system design
13
and effectiveness, in general, begins with analyses of the characteristics of specific
organizations and their environments and this forms the basis of the researcher.

After thorough reviewing of the following theories such as Garbage in, garbage out
theory, the contingency theory and the behavioral theory, it is Garbage in garbage out
theory postulated by Xu (2003) that underpinned the topic under investigation because
the quality output of accounting information system depends on quality data entered in
to the system by skilled personnel thus according to Xu (2009) inaccurate and
incomplete data may damage the information generated by the accounting information
system for decision making.

14
2.2 Conceptual framework

Accounting Information system Organizational Performance

System Quality
- Organizational Goal achievement

Information Quality
- Organizational Efficiency

- Organizational Effectiveness
System Threats

Source: W.H. DeLone, E.R. McLean, DeLone and McLean (2009).

Figure 1: Conceptual framework

The Framework in figure1. Show the relationship between accounting system and
organizational performance. According to the framework, Accounting information
system independent variables shown were; system quality, information quality and
system Threats and organizational performance indicators includes organizational goal
achievement, organizational efficiency, organizational effectiveness inthe selected NGOs
in Juba, Republic of South Sudan.

2.3 Related literature review

In carrying out the research, related Literature reviewwas done after thorough reviews
of Theory (theories) of relevance to the purpose of the study, and development of

15
conceptual framework model, researcher reviewed related literature that’s literature
related to the respective specific study objectives of the topic under investigation.

Accounting information system

Accounting information system is a computer based system that increases the control
and enhances the corporation in an organization. In managing an organization and
implementing an internal control system, the role of accounting information system is
very crucial Nicolao (2000). (Dibrell et al., 2008; Bhardwaj, et al, 1999; Rai et al.,
1996). These authors argue that, currently, information technology is readily available
and using them gives no competitive advantage for achieving improved results Powell
and Dent-Micallef, (1997). Similarly, they maintain that many firms have invested in
information systems, but they do not succeed in attaining the established performance
goals. Although research on the information technology-performance ratio is more
abundant in large-sized firms, the analysis of the impact on smaller-sized ones becomes
particularly important because investment in these technologies may give them a
competitive advantage and the chance to position themselves to achieve better results
since they are more flexible and have better response capability (Pérez et al., (2010);
Tanabe and Watanbe, (2005); Larsen and Lomi, (2002).

Other researchers indicate that firm performance drops just after the implementation,
taking so many years to realize the benefit from information technology adoptions. In
any accounting information system environment, the qualities of internal controls
adaptation affect operations and management and in turn influence internal control
system. Internal control is run to ensure the achievement of operational goals and
performance. Wilkinson etal (2000), the main function of accounting information system
is to assign quantitative value of the past, present, and future economics events.
Managers at various levels need accounting information systems to make decisions in
internal controls Hoitash.U and Bedard,(2009).

16
The study by Topash (2014) also found that the following criteria or indicators are
supposed to be present in any accounting information system for it to be efficient in
any organization which is, cost effectiveness, good documentation, existence of proper
security measures, independent internal and external audit, separation of other
operation from accounting, and effective internal control. According to (Xu 2009),
inaccurate and incomplete data may damage competitiveness of firms. Poor accounting
information system quality may have adverse effect on decision making Huang, Lee,
and Wang (1999). Quality of accounting information system can be evaluated by four
attribute, Accuracy, timeliness, completeness, and consistency (Xu 2003) they
examined critical success factors for accounting information quality , they identified and
interviewed four groups namely (information producers ,information custodians,
information consumers and information managers . Grande et al., (2011) argued that
accounting information system is readily available and using them gives no competitive
advantage for achieving improved results.

Accounting literatures argues that strategic success is considered an outcome of

accounting information system (AIS) design Langfield –Smith, (1997). Recently, several
studies have asserted that accounting information system plays a proactive role in the
strategy management, acting as a mechanism that enables organizational strategy
Chenhall, (2003), Gerdin and Greve (2004). Augustine, Maurine, Jian (2014), conducted
a research on impact of accounting information on profitability of small scale business in
Kampala city in Uganda east Africa. The major problem found was that, most small
scale businesses do not have accounting information system which always results to
low performance levels. The research findings revealed that accounting information
plays an important role in our economy and social systems especially in its management
and a great works it does in facilitating management decision making process.

17
System quality assessment

Data storage and retrieval of information’s: In the bibliography many definitions can be
found about data warehouse/storage: Inmon (1997) says, that data warehouse is a
data collection oriented to a subject, integrated, changeable in time and not volatile, to
provide support to the decision making process. Harjinder and Rao (1996) argue, that
data warehouse/storage is a running process that agglutinates data from
heterogeneous systems, including historic data and external - 28 -data to attend the
necessity of structured queries, analytical reports and decision support.

Barquini (1996) defines the data warehouse/storage as a collection of techniques and

technologies that together provide a systematic and pragmatic approach to solve the
end user problem in accessing information that is distributed in different systems inside
organization. Kimball et al. (1998) argue that, data warehouse/storage is a source of an
organization data, formed by the union of all corresponding data marts. To better
understand the data storage concept it is important to make a comparative study
between the traditional concept of database (DB) and information system data
warehouse/storage (ISDW).
“A database is a collection of operational data, stored and used by application
systemsfrom a specific organization”, (Batini and Lenzerini, 1986). Data kept by an
organization is called ‘operational’ or ‘primitive’. Batini and Lenzerini (1986) referred to
the data stored in database as ‘operational data’, distinguishing the input, output and
other types of data. Based on the Batini and Lenzerini definition of operational data, I
can define data storage as a data collection derived from operational data to support
the decision making process. “These derived data are most of the time called
‘analytical’, ‘informational’ or ‘managerial’ data” (Inmon, 1997). Accounting information
system (AIS) output depend on the quality of data, garbage in garbage out is the result
of poor data quality, and therefore data quality is important to accounting information
systems (XU, 2003). All data production processes (data collection, data storage, and
data utilization) must work properly in order to achieve high data quality (Lee and
strong 2003). According to (Xu 2009), inaccurate and incomplete data may damage

18
competitiveness of firms. They also found out that that input control and competent
employees are important to data quality of accounting information system.

Poor information quality may have adverse effect on decision making (Huang, Lee, and
Wang 1999). Quality of accounting information can be evaluated by four attribute,
Accuracy, timeliness, completeness, and consistency (Xu 2003) they examined critical
success factors for accounting information quality, they identified and interviewed four
groups namely (information producers, information custodians, information consumers
and information managers. they found and suggested that organizational issue, system
and human issue, are very much important to accounting information quality.

Considering previous research on dependencies between data quality dimensions,

information systems success, and organizational performance, a big picture can be
drawn. Sedera and Gable (2004) argued that overall productivity of an organization has
an impact on the success of enterprise systems, whereas Fisher et al. (2011: 4)
summarize that data quality in organizations has an influence on productivity. One
approach for improving data quality in distributed project settings is to apply a Kalman-
Bucy filter to present more accurate data to managers who need to make sourcing
decisions (Joggler, Anderson and Shankaranarayanan, 2013).

Xu et al. (2002) report improved information quality as one of the benefits of

implementing accounting information systems, whereas Cao and Zhu (2013) viewed it
from a different perspective and talk about data quality problems in accounting
information system enabled manufacturing. Required, and in generating product,
purchase, as well as work orders. The scholars found that adjustments of these data
were especially difficult if the Bill of Materials had to be changed frequently.

The first enhancing qualitative quality of information system is understandability, which

increase when information is classified, characterized, and presented clearly and
concisely. Understandability is referred to, when the quality of information enables

19
users to comprehend their meaning (IASB, 2008). Understandability is measured using
five items that emphasize the transparency and clearness of the information presented
in annual reports (Jonas and Blanchet, 2000; Iu and Clowes, 2004; Courtis, 2005; IASB,
2006).

The system reliability as quality of accounting information system which always assures
that information is reasonably free from error and bias, is verifiable and faithfully
represents what it purports to represent (FASB, 1980a). In order to be a faithful
representation, information system should maintain an agreement between the
measure and description and the actual phenomenon which it purports to represent. In
order to be verifiable it should be possible to substantiate and confirm the information
independently. Neutrality implies on the one hand that the preparer of information is
not biased towards a predetermined result and on the other that the information is not
reported in such manner that it may unduly influence the decisions of users in a
particular direction. Both the primary qualities of relevance and reliability are
associated with the secondary quality of comparability. This quality of information
requires that transactions and events be measured and reported in a consistent manner
to enable users to compare the results of a company from year to year or with the
results of different companies.

The final enhancing qualitative characteristic defined in the system quality is timeliness.
“Timeliness means having information available to decision makers before it loses its
capacity to influence decisions” (IASB, 2008: 40). Timeliness refers to the time it takes
to reveal the information and is related to decision usefulness in general (IASB, 2008).
When examining the quality of information in annual reports, timeliness is measured
using the natural logarithm of amount of days between year-end and the signature on
the auditors’ report after year end is calculated. Based on the natural logarithm of this
amount of days, each company received a score between 1 and 5.

20
Information quality assessment
Information quality is referred to as the capability “of making a difference in the
decisions made by users in their capacity as capital providers” (IASB, 2008: 35).
Drawing on prior literature, information quality is operationalized using four items
referring to predictive and confirmatory value. As discussed earlier, researchers tend to
focus on earnings quality instead of on financial reporting quality. This definition is
limited in scope because it neglects non-financial information and it excludes ‘future’
financial information already available to the users of the annual report, for example on
future transactions (Jonas and Blanchet, 2000; Nichols and Wahlen, 2004).

In order to improve the comprehensiveness of the quality assessing measurement tool,

this study will consider a broader perspective on predictive value including both
financial and non-financial information. Many researchers have operationalized
predictive value as the ability of past earnings to predict future earnings (e.g. Francis et
al., 2004; Lipe, 1990; Schipper and Vincent, 2003). Predictive value explicitly refers to
information on the firm’s ability to generate future cash flows: “information about an
economic phenomenon has predictive value if it has value as an input to predictive
processes used by capital providers to form their own expectations about the future”
(IASB, 2008: 36). We consider predictive value as most important indicator of relevance
in terms of decision usefulness and measure predictive value using three items.

The author states that “users measure the quality of their data based on the degree of
objectivity versus the degree of judgment used in creating it”. Timeliness is referred to
as how data is out-of-date. A strategic planner may perceive a data record as timely
even if it is years old. The strategic planner might base their decisions on old
information whereas a production manager might only value data that is within the
hour. According to Sedera and Gable (2004), enterprise systems success is dependent
upon attributes within the dimensions of system quality, information quality, individual
impact, and organizational impact. In comparison to Wang and Strong’s quality
Framework, which was illustrated before, Sedera and Gable present the following

21
attributes for information quality: Availability, usability, understandability, relevance,
format, and conciseness. Moreover, system accuracy is mentioned to belong to the
category system quality. Decision effectiveness, learning, awareness and recall, as well
as individual productivity are classified into individual impact.

Contextual Data Quality This category includes relevancy, completeness, value-added,

timeliness, and amount of data (Fisher et al., 2011: 45). Wang and Strong (1996)
brought up that the value-added dimension of data quality can be understood as data
that adds value to a company’s operations and, thus, gives the organization a
competitive edge. Timeliness refers to how old data is. This is a very important attribute
of data in manufacturing environments, as Fisher et al. (2011: 45) point out.
Furthermore, some data are affected by age, whereas other data are not. As an
example, the authors refer to George Washington, who was the first president of the
United States.

This information is unaffected by age. Incorrect decisions are often the result of
financial decisions that are based on old data. The quantity of information is a serious
issue in evaluating data quality. A study on the use of graphs to aid decisions and a
phenomenon called information overload was once conducted by Chan (2001). The
scholar assumed that processing too much information can lead to making poor
decisions. An experiment was conducted to show whether business managers would
perform differently when treated with different loads of data. One group of subjects
was given information with high load, whereas the other group of subjects was given
information with nominal load. The results demonstrated that business managers under
nominal information load could make higher quality decisions than those under high
information load. This demonstrates that having more information is not necessarily
better, or, in other words, does not necessarily lead to higher decision making
performance. The phenomenon of information overload could be proven in this study

22
The information generated by the accounting information system always assures that
information is reasonably free from error and bias, is verifiable and faithfully represents
what it purports to represent (FASB, 1980a). In order to be a faithful representation,
information system should maintain an agreement between the measure and
description and the actual phenomenon which it purports to represent. In order to be
verifiable it should be possible to substantiate and confirm the information
independently. Neutrality implies on the one hand that the preparer of information is
not biased towards a predetermined result and on the other that the information is not
reported in such manner that it may unduly influence the decisions of users in a
particular direction. Both the primary qualities of relevance and reliability are
associated with the secondary quality of comparability. This quality of information
requires that transactions and events be measured and reported in a consistent manner
to enable users to compare the results of a company from year to year or with the
results of different companies.

System threats assessment

System threat simply refers to the barrier affecting information system operation of
system to produce desired results. One of the most important studies in this area was
carried out by Loch et al. (2012). The researchers conducted a survey to explore the
perception of Management Information Systems Executives regarding the security
threats in microcomputer, mainframe computer, and network environments. The
researchers developed a list of twelve security threats and empirically examined. The
results indicated that natural disasters; employee accidental actions (entry of bad data
and destruction of data); inadequate control over media; and unauthorized access to
computer accounting information system by hackers had been ranked among the top
security threats. These results confirmed the experts’ claims that the greatest threats
come from inside organizations.

Since accounting information system security has become one of the major concerns for
information system auditor, Davis (1996) tried to discover the current status of the

23
security issue in practice. Davis conducted a survey using the questionnaire, “Threats to
Accounting Information Systems Security Survey” which was adapted from Loch et al.
(1992), in replication of their work. The results of Davis’ survey (1996) indicated that
information systems auditors recognized that different computing environments have
different relative levels of security risks.

The results of Davis’ (2008) study also reported that employees’ accidental entry of
“bad” data and the accidental destruction of data, as well as the introduction of
computer viruses, were considered to be the three top threats in a microcomputer
environment. However, unauthorized access to data and/or system by employees,
accidental entry of “bad” data by employees and poor segregation of information
system duties were rated as the major threats to the minicomputer environment.
Concerning the mainframe computer environment, accidental entry of “bad” data by
employees, natural disaster, and unauthorized access to data and/or system by
employees were perceived as the main threats, while unauthorized access to data
and/or system by both outsider (hackers) and insiders (employees), and technology
advances faster than control practice were said to be the most important threats in
network computer environment.

Ryan and Bordoloi (2005) explored how companies moving from a mainframe to a
client/server environment evaluated and took security measures to protect against
potential security threats. The results of Ryan and Bordoloi’s (2011) study revealed that
the most significant security threats were: accidental destruction of data by employees;
accidental entry of erroneous data by employees; intentional destruction of data by
employees; intentional entry of erroneous data by employees; loss due to inadequate
backups or log files; natural disaster: fire, flood, loss of power, etc; and single point of
failure.

Henry (2010) conducted a survey to determine the nature of the accounting systems
and security in use. The results of Henry’s survey indicated that 80.3 percent of the

24
companies backed-up their accounting systems. 74.4 percent of the companies secured
their accounting system with passwords, but only 42.7 percent utilized protection from
viruses. Physical security and authorization for changes to the system were employed
by less than 40 percent of the respondents. The survey results also showed that only 15
companies used encryption for their accounting data, which was a surprising result,
considering the number of companies utilizing some form of communication hardware.
Almost 45 percent of the sample underwent some sort of audit of data.

Reviewing the nature of security breaches that occurred in different parts of the world,
Dhillon (1999) argued that many of the security losses resulting from computer related
fraud could be avoided if organizations adopted a more pragmatic approach in dealing
with such incidents as well as adopting a balanced approach of security controls which
place equal emphasis on technical, formal and informal interventions to their
computerized systems. The results of Dhillon’s study (1999) suggested that
implementing controls, as identified in a security policy, would indeed deter computer
misuses. Committing computer fraud by insiders is recognized as a severe problem
which could be difficult to prevent especially when it blends with legitimate
transactions.

Siponen (2000) introduced a conceptual foundation for organizational information

security awareness program to minimize the end-user errors and to enhance the
effectiveness of implemented security controls. Siponen (2000) argued that information
security techniques or procedures would lose their real usefulness if they were misused;
misinterpreted; not used or not properly implemented by end-users.

Wright and Wright (2002) conducted an exploratory study to obtain an understanding

of unique risks associated with the implementation and operation of accounting
information system using a semi-structured interview approach. The research findings
reported that the information system initially lacked adequate controls and that data
conversion was also poorly executed. The potential for financial statement errors and

25
business risks is further intensified as a result of the lack of proper user training. The
findings also reported that ongoing risks differ across applications and across vendor
packages. Finally, the results suggest that major firms use process audit techniques, as
opposed to validation testing (i.e., they do not rely on tests of output) when hired to
provide assurance on the risks for accounting information systems.

Hunton et al. (2005) carried out an experiment study to understand, assess and
examine the extent to which financial auditors and information systems (IS) audit
specialists recognize differences in the nature and unique business and audit risks
associated with accounting information systems, as compared to traditional
manualaccounting systems. The research findings revealed that financial auditors were
significantly less concerned than information system audit specialists with the following
heightened risks of the accounting information system environment in the experimental
case: business interruption, network security, database security, application security,
process interdependency, and overall control risk. Moreover, financial auditors did not
recognize the heightened risks of a seeded control weakness as well as reluctance to
seek.

A skill is an ability to perform a productive task at certain level of competence. Darren

et al. (2012) posit that as a skill is associated with a particular task, a person who does
not possess such a skill is unlikely to be able to carry out such task or will be less
productive than somebody who does possess this skill. They added that skills are often
associated with a qualification and its acquisition through formal and informal training
and on-the-job experience. The impact of skilled manpower availability has been
sufficiently reported in the literature with the ever increasing pressure on construction
contractors to deliver projects of desired quality, cost and on schedule time (Olomolaiye
and Ogunlana, 1989; IOMA 2005; Ugheru, 2006, Medugu, 2011).

The importance of more skilled Manpower in the industry cannot be under-rated as they
have the potential of eliminating inefficiencies arising from poorly data entry. Bustani

26
(2000) opine that the quality and availability of skilled workforce is considered an
important factor in the effectiveness of the information communication adoption.
Hence, various research have investigated the existence of unskilled manpower in the
Nigeria industry (Ndibe et al., 2013; Kazaure, 2011; Wogu, 2010). The insufficiency of
technically qualified personnel in the face of increased demand has led to a situation
where the big organizations are considering investing in training and development.
Darren et al. (2012) consider skill shortage to occur when the demands for workers for
a particular occupation is greater than the supply of personnel who are qualified,
available and willing to work under existing market conditions, and if the supply is
greater than demand then there is a surplus.

Organizational performance
According to Daft (2009) Organizational performance refers to the “degree to which an
organization realized its goals”. However, Mondy, (1990) defined it aptly as “the degree
to which an organization produce the intended output” As Daft rightly argued.
Organizations pursue multiple goals, and such goals must be achieved in the face of
competition, limited resources, and disagreement among interest groups. Oguntimehin
(2001) submitted that organizational performance is the ability to produce desire
results. Rational perspectives focus on the achievement of previously set goals and on
output variables such as quality, productivity and efficiency. Open system perspectives
focus on the exchanges with the environment; this includes information processing,
profitability, flexibility and adaptability (Campbell, 2010). Every employee in a company
contributes to organizational performance.

Organizational goals achievement

Goal commitment in simple words denotes the acceptance of the goal by the individual.
The acceptance of the goal is the initial step towards the motivation of the individuals.
Rug and Wallace (2012) commented that if the goal is achievable and realistic then the
rate of acceptance is high and with the advent of acceptance, the individual applies the
required degree of determination and self-efficacy in order to complete the goal.

27
However, Lawlor (2012) the rate of commitment may be hampered if the individual
does not find the goal to be important. Hence, in order to successful make a goal
achievable the organizations must exert the importance of the goal on the employees.

Bazerman (2009) suggested that highly specific goals affect the performance levels.
Vague and abstract goals make it difficult for the employees to decide on the type of
performance and quality of performance that the individuals should generate. The goals
should thus be clear in terms of the specifications thereby assigning the actual tasks
that the organization requires the employees to meet. The major focus of the
management of the organization should be on the removal of the ambiguity from within
the goals. For instance, the sale persons are given specific monthly targets that they
have to achieve and the specification of incentive structures that they might get on
achieving more than the monthly targets. According to Sinnema and Robinson (2012)
the numerical targets makes the targets more realistic and highly motivates the
employees to achieve the same. Further depending upon the skills of the employees the
management can enhance the goal challenges and specifications.

According to Vigoda-Gadot and Angert (2007) to encourage high performance levels the
organizations should formulate highly difficult goals. However Simões et al., (2012)
argued that the difficulty level of the goal should depend upon the human skills present
within the organization so that the level is achievable otherwise the goal difficulty can
de motivate the employees and reduce their productivity. Ordonez et al. (2009)
suggests that the individuals have a tendency to act or respond dishonestly in case the
goals become unattainable or difficult compared to their skills. Thus, it is essential for
the organization to set the difficulty levels correctly in order to enhance the
performance levels. For instance, Ford’s goal to gain market share in the international
market forced the company to compromise on the quality standards of the new car
Pinto that resulted in accidental deaths of around 53 consumers. Thus, the example
shows that high standard settings are often detrimental to the success of the
employees and the organization.

28
Organizational efficiency
Avolio, Gilder, and Shleifer (2001) defined efficiency as the optimal use of available
resources in order to achieve value added in the organization, value chain. Thus the
efficiency means the achievement of the goals at the lowest possible cost Abdullah and
Qattani (2007). While other researchers such as Hassani and Kharabsheh (2000)
defined effectiveness as the relationship between achieved goals and planned goals. In
other words, it could be quantified as a ratio to show the effectiveness of an entity.

Hafnawi (2001) stated that the accounting information system has to possess the
following characteristics to be effective and efficient: Accurate, Timely, provide
administration by necessary information to achieve control and evaluation of the
economic activities, Provide administration by necessary information that helps them in
planning, provide administration by feedback, Flexible to suit the environmental
changes.

Organizational effectiveness
Daft (1983) defined organizational effectiveness as the degree to which organization
realized it goals. Oguntimehin (2001) said that organizational effectiveness is the ability
to produce desired result. Wilkinson (2000) noted that an effective accounting
information system performs several key functions such as data collection, data
maintenance, data information accounting systems and knowledge management, data
control including security and information generation. According to Huse and Bowditch
(2009), an organization is effective and efficient when it has the ability to be integrated
and to consider three different perspectives simultaneously: structural design, flow and
human factors. Looking into this further, a literature review by Campbell (2002) found
that more than 30 different criteria were used for the measurement of organizational
Performance, Praeger, (2001). These measurement criteria ranged from specific aspects
of organizational success to a global view. Campbell’s (2011) review also finds some of
the measurement criteria to be inconsistent, in that few studies used multivariate

29
measures of effectiveness and the same criteria were rarely used across studies
Praeger, (1986).

Relationship between accounting information systems and organizational

performance
Accounting information system implementation and success have been comprehensively
researched but the contemporary literature shows slight evidences of the relationship
between Accounting Information System (AIS) and performance measures. AIS can
positively impact on organizations by the following; better adaptation to a changing
environment, better management of arm’s length transactions and a high degree of
competitiveness. There is also a boost to the dynamic nature with a greater flow of
information between different staff levels and the possibility of the new business on the
network and improved external relationships for the firm, mainly with the foreign
customers accessed through firms web (Elena etal 2010). With the existence of more
intercommunication, there are increased chances for diversification of traditional
businesses to improve firm’s performance. Ogah (2012) reveals that high level of
profitability is not dependent on the use of accounting information. The low explained
variability implies that other variables apart from AIS positively impact on the bank’s
profitability. This is true as the employment of accounting information system if not
supported with necessary and enabling facilities to make it functional becomes
monumental, which may affect the bank’s operation process.

Thus, the successful integration of accounting information system will depend on how
well other factors are efficiently put in place to facilitate its operation. Similar opinion
has been echoed by scholars, for instance, Markus and Pfeffer (2013) asserted that the
successful implementation of accounting systems requires a fit between three factors
such as perception of the organization concerning the situation, the accounting system
must fit when problems are normally solved and the accounting system must fit with
the culture, i.e. the norms and value system that characterize the organization. Grande

30
et al., (2011) argued that IT is readily available and using them gives no competitive
advantage for achieving improved results.
They argued that many firms have invested in information system but they do not
succeed in attaining the established performance goals. This therefore implies that AIS
can only be useful in organizational operations when appropriate factors are put in
place and operated harmoniously.

Kabiru and Abdullahi (2014), asserted that the use of accounting information is relevant
in simplifying issues and in the provision of quality information in the Nigerian banking
industry, the use of AIS has also led to the timely and accurate preparations of reports,
as customers have limitless access to banking service through the aid of internet
banking. The information technology has become a critical business resource because
its absence could result in poor decision and ultimately business failure.

Onaolapo and Odetayo (2012) believe that accounting information system has a
significant effect on organizational effectiveness with a research study carried out in a
selected construction companies in Ibadan Nigeria. The study examined the effect of
accounting information system on organizational effectiveness specifically on quality of
financial report and decision making. Descriptive and inferential statistics tools were
used to analyze the data with the aid of statistical package for social sciences
SPSS.ANOVA was used in testing the hypothesis the results showed accounting
information system has effect on organizational effectiveness. Recommendations were
subsequently made to both the managers of such organizations and government on
how to use the AISS known as ‘contract-plus Financial and project accounting’ package
Information system can enhance performance in finance department.

Augustine, Maurine and Jian (2014), conducted a research on impact of accounting

information on profitability of small scale business in Kampala city in Uganda east
Africa. Descriptive method was used, where qualitative data were collected. Secondary
data was collected to analyze the impact of accounting information system on
profitability level of small scale businesses. The major problem found was that, most
small scale businesses do not have accounting information system which always results
31
to low performance levels. The research findings revealed that accounting information
plays an important role in our economy and social systems especially in its management
and a great works it does in facilitating management decision making process. They
also found out that, most small scale businesses do not apply accounting information
systems which results into low profit. More so, the finding shows that there is a positive
relationship between accounting information system and profitability level of small scale
businesses.

According to Sajady, Dastgir and Hashem(2008), benefit of AIS can be evaluated by its
impact on improvement of decision making process, quality of accounting information,
performance evaluation,internal controls and facilitating company’s transaction. The
effectiveness of organizational performance depend on the five variables above.

2.4. Research gaps

Different research have reviewed literature on accounting information system and small
scale business performance, organizational effectiveness in non-governmental
organizations, small and medium enterprises, multi-national corporations, government
institutions but no empirical research has been done relating to the effect of accounting
information system on organizational performance in juba republic of South Sudan.
Most of the scholars studied the variables in western setting, western Africa and East
Africa which calls for a study in South Sudan context. Studies have shown that of the
accounting information system research in western Africa samples,Kabiru and Abdullahi
(2014), asserted that the use of accounting information is relevant in simplifying issues
and in the provision of quality information in the Nigerian banking industry and
Augustine, Maurine and Jian (2014), conducted a research on impact of accounting
information on profitability of small scale business in Kampala city in Uganda East
Africa. However for South Sudan there is a need for such research to enables NGOs,
Public institutions, small and medium, enterprise to adapt Accounting information
system for their operations because technology is ever changing if they need to
compete.

32
 CHAPTER THREE
RESEARCH METHODOLOGY
3.0. Introduction
This chapter describes the research methodology used in the study. The research
design, population and sampling technique used in the study. The instruments for the
data collection were also described in detail. Finally, this chapter highlights the ethical
considerations that weretaken into account in conductingresearch study, limitation
factors of research and probably solution to the limitation to the research study.

3.1. Research design

The study used descriptive survey research design which aimed at examining the
accounting information system and organizational performance in selected NGOs in
Juba, Republic of South Sudan. A descriptive design is usually concerned with
describing a population with respect to important variables with the major emphasis
being to establish the relationship between the variables. The advantage of this type of
research design is that, it is easy to understand as recommended by (Kothari,
2005).This design attempt to collect data from members of the population and
describes existing phenomenon with reference to accounting information system.
3.2. Population for the study
The population of the study consisted of the current registered list of 7 organizations
selected and are operating in South Sudan. The list was obtained from the NGOs
coordination Board, Lodule Luwala, and Deputy Director for operations, relief
Rehabilitation Commission South Sudan (2017). The researcher used random sampling
to select the participating organization for the study. The target NGOs varied from
those operating locally and globally respectively. This is because most of these NGO’s
deal with different activities and functions (Kuada, 2012).

3.3.Respondents Sample Size

The study applied random sampling technique to select the number of respondents at
the Selected NGOs in Juba – South Sudan. The number of sample was determined by
Slovene 1970s formula for sample size determination as follows;

33
n= N
1+N (e) 2

Where,

n= Sample Population

N= Total Population

1 Statistical Constants

E = level of significant (0.05)

n= N n= 180
1+N (e) 2 1+ (180 (0.05) 2)

n= 180 n= 180
180 N= 1+ (180 X 0.0025) 1+ 0.45
1.45
N = 124 Respondents

Therefore, the 7 NGOs were selected and questionnaires were given out to
124respondents for the study.
The researcher used quantitative approach where random sampling was applied and
structured interviews questionaries’ were distributed to the 7 selected NGOs in Juba –
South Sudan in the following department Finance and Accounting, Logistics and
Procurement, Human resource Department and Program.

3.4 Sampling technique and procedure

The staff members who participated in the study wereselected using random sampling
technique. Random sampling technique is a technique which gives every element in the
population a chance to be selected. A list of employees wasobtained from the Human
resources in the following department (Finance and accounting, Human Resource

34
Management, Logistic management and program from the selected NGOs in Juba,
South Sudan. The names listed were systematically selected to participate in least bias
and ensures generalizability (Sekaran, 2003).

Purposive sampling was used to select the senior and middle level managers because
they were believed to be more knowledgeable about the topic under investigation by
virtue of the positions they held in the organization.

3.5 Data collection instruments

3.5.1 Self-administered questionnaires
The study used questionnaires to collect data from 124 staff ranging from junior, senior
and executive members from the selected NGOs in Juba, Republic of South Sudan for
the study. The questionnaires were used because it allows easy collection of data from
a large group of respondents (Mugenda and Mugenda, 1999). A questionnaire with the
topical issues was designed by the researcher. It comprised of three sections; the first
section enlisted the respondents’ General information, the second section focused on
the accounting information system variables such as system quality assessment,
Information quality assessment and system threats assessment and the third section on
organizational performance measurement. The items on the questionnaire were tapped
on a 5-point Likert scale. The Likert Scale is an ordinal psychometric measurement of
attitudes, beliefs and opinions. In each question, a statement is presented in which a
respondent must indicate a degree of agreement or disagreement in a multiple choice
type format.

The advantageous side of the Likert Scale is that they are the most universal method
for data collection, therefore they are easily understood. The responses are easily
quantifiable and subjective to computation of some mathematical analysis (Gilbert,
2008). Since it does not require the participant to provide a simple and concrete yes or
no answer, it does not force the participant to take a stand on a particular topic, but
allows them to respond in a degree of agreement; this makes question answering
easier on the respondent. Also, the responses presented accommodate neutral or
undecided feelings of participants. These responses are very easy to code when
35
accumulating data since a single number represents the participant’s response (Gilbert,
2008). Likert scales are also quick, efficient and inexpensive methods for data
collection. They have high versatility and can be sent out through mail, over the
internet, or given in person.

According to (Jamieson, 2004) the disadvantage of using this type of scale however is
that you cannot make statements about some percentage of the population "agreeing"
or "disagreeing" with something. The population is not being described in an absolute
sense. You can only compare answers across groups or across similar samples over
time. Additionally the rankings are dependent on the particular list given.

3.5.2 Interview guide

An unstructured interview guide was used as a tool for collecting in depth information
from the key informants who include the 24 keys respondents comparing of senior and
executive managers. The guide has a list of topical issues and questions that were
explored in the course of conducting the interviews. The guide was drawn with the
questions soliciting for the perception of the key informants regarding accounting
information system and organizational performance in selected NGOs in Juba, Republic
of South Sudan. The interview guide was used to provide in-depth data which may not
be possible to obtain when using self-administered questionnaires as suggested by
Mugenda and Mugenda (1999).

3.6 Validity and reliability of the research instruments

According to Amin (2005), validity and reliability are two important concepts in the
acceptability of the use of an instrument for research purposes.

3.6.1 Validity
Validity refers to the appropriateness of the instrument (Amin, 2005). To ensure
validity, the questionnaire was developed and given to two expert judges from Kampala
International University (KIU) and one expert from NGOs selected in Juba, Republic of
South Sudan that’s Norwegian People’s Aid, Finance and accounting Department in

36
order to score the relevance of each question in providing answers to the study. After
which a content validity index (C.V.I) was computed using the formula:
CVI = Number of Items declared valid by the judges
Total Number of items on the questionnaire
CVI for expert 1: 40/45= 0.9

CVI for expert 2: 39/45= 0.87

CVI for expert 3: 40/45= 0.9

Overall CVI =0.9

A CVI of 0.9 was obtained which is acceptable as suggested by Amin (2005).

3.6.2 Reliability
Reliability is a measure of the degree to which a research instrument yields consistent
results or data after repeated trials (Mugenda and Mugenda, 1999). According to Amin
(2005), an instrument is reliable if it produces the same result whenever it is repeatedly
used to measure trait or concept from the same respondents even by other
researchers.
A pre-test was done on 20 of the respondents who were not part of the final study.
Data were coded and entered into the computer.

Cronbach’s Alpha Reliability Coefficient was computed using the Statistical Package for
Social Scientists (SPSS.16.V.) computer program to estimate the reliability of the
questionnaire. According to Sekaran (2003), a coefficient of 0.6 or more implies that
there is a high degree of reliability.

37
Table 3. 1: Cronbach Alpha Reliability Coefficients
Item Reliability Coefficients
System Quality 0.725
Information Quality 0.762
System Threats 0.725
Organizational Performance 0.707
Overall Reliability 0.723

According to Table 3.1, the overall reliability tests for the results was 0.716, indicating
great internal consistence of the responses on the tool. Specifically all the items scored
high reliability results; the responses to the items under accounting information system
which includes (System quality assessment scored 0.725, Information quality
assessment scored 0.762 and system threats assessment scored 0.725 and items
under organization performance scored a reliability coefficient of 0.707, thus the
overall reliability was 0.723. All the items on the questionnaire were above 0.6,
indicating a great internal consistence. The results of the reliability analysis mean that
the items on the tool could be relied on to provide reliable answers to the study
questions as suggested by (Sekaran, 2003).

3.7 Data analysis

The data obtained from the field were in raw form and were cleaned, coded, and key-
punched into a computer and analyzed.

3.7.1 Analysis of quantitative data

The statistical package which was used for analysis of data in this study was SPSS
version 16.0. Different statistical techniques were used namely: descriptive, correlation
and regression analyses. The upper level of statistical significance for hypothesis testing
was at the 0.05 level of significance.

38
For Section A of the research study which contains demographic questionnaires,
descriptive statistics like frequency counts and percentages were computed to
document the demographic information of the respondents.

For Research objective one, system quality assessment and organizational performance,
object two, information quality assessment and organizational performance and
objective three, system threat and organizational performance in the selected NGOs in
Juba South Sudan were analyzed first by finding the preliminary results where
descriptive statistic of mean and standard deviation tested to know the degree of
effects of the variables and thus can be interpreted as follows:

3.26-4.00 Strongly Agree Very Satisfactory

2.51-3.25 Agree Satisfactory

1.76-2.50 Disagree unsatisfactory

1.00-1.75 Strongly Disagree Very Unsatisfactory

And finally relationship test was done using Pearson linear coefficient correlation.

Pearson Linear coefficient correlation (PLCC) analysis technique was used to determine
the relationship of each objective one, system quality assessment on organizational
performance, object two, information quality assessment on organizational performance
and three, the system threats assessment on organizational performance in selected
NGOs in Juba, republic of South Sudan. The upper level of statistical significance for
hypothesis testing was at 0.05 level of significance

For examining the effect of accounting information system on organizational

performance in selected NGOs in Juba, Republic of South Sudan, Linear Regression
analysis was used. The upper level of statistical significance for hypothesis testing was
at 0.05 level of significance.

39
3.7.2 Analysis of qualitative data
Qualitative data were analyzed using content analysis. Responses from key informants
will be grouped into recurrent issues. The recurrent issues which emerged in relation to
each guiding question will be presented in the results, with selected direct quotations
from participants offered as illustrations as suggested by Mugenda and Mugenda
(1999).

3.8 Measurement of variable

Data on the respondent’s views and opinions about accounting information system and
organization performance were obtained using scaled variables from a self-developed
questionnaires developed after review of related literature on the topic under
investigation. A five point - Likert scale of 5 = strongly agree, 4 = agree, 3 = not sure,
2 = disagree and 1 = strongly disagree was used to tap respondents’ attitudinal
disposition on the study variables as suggested by Mugenda and Mugenda (1999).
According to Mugenda and Mugenda (1999), the Likert type scale is the most commonly
used rating scale in questionnaires.

3.9. Ethical considerations

The research process was guided by sound ethical principles which include the
followings:-

I. Voluntarism; the research team ensured that respondents are not coerced or
manipulated into participating in the study. Respondents were told the purpose
of the study and their consent to participate in the study were sought.
II. Objectivity; the research team ensured objectivity when carrying out the
research any attempt to bias results is considered unethical and should therefore
be avoided.
III. Confidentiality; the respondents were also assured of confidentiality and
anonymity. Their names were not written anywhere in the report and the
information given will only be used for academic purposes.

40
IV. Respect; the research team ensured respect for the respondents. Respect was
encompassed respecting the opinion of the respondents including the opinion to
terminate the interview whenever they felt uncomfortable to continue,
questioning style especially for very personal and sensitive questions.

3.10. Limitations to the research study

In conducting the research, the researcher was faced with a number of methodologies
and practical impediments which were highlighted below:

1. Securing key research appointment for the interview may be hard: this is due to
employees at the selected NGOs in Juba, Republic of South Sudan were busy
throughout with an aim of completing and meeting dateline reports to donors.
2. Respondents may not be willing to avail the researcher with the required
information due to negative attitudes, suspiciousness and speculations. Some
respondents may have negative attitude for the study thinking that it put their
jobs at risk if they reveal any unnecessary information.
3. Thus the researcher overcame the above challenges by highlighting the
significance of the study to the selected NGOs in Juba South Sudan and has
helped the respondents know that the study required little time sacrifice from
them. As well, in order to deal with the limitation of unwillingness to provide
data, the researcher ensured that the study respondents understand that
confidentiality was part of the ethical concerns for the research study.

41
 CHAPTER FOUR
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
4.0. Introduction

This chapter presents the demographic characteristic of the respondents, and were
analyzed using SPSS 16.V. Descriptive statistics of frequency tables and percentages
analysis of demographic respondents were done, followed by analysis of accounting
information system variables such as (System quality assessment, Information quality
assessment, and system Threat assessment) and organizational performance
measurement in Juba Republic of South Sudan. The researcher presents descriptive
statistic, mean and Standard deviation to do the preliminary analysis and finally Pearson
Linear Coefficient Correlation (PLCC) was used for inferential analysis.

4.1 Demographic traits of respondents

This was based on the gender of respondents, gender, age, education and work
experiences status. This was intended to attain a detailed understanding of the
respondent’s key characteristics influences the result of the study. The general
information has an implication on the study variables. The different demographic
characteristics are analyzed and presented in table 1 below;

4.2. Descriptive analysis

The general information data gathered were analyzed by simple descriptive statistics
like frequency counts and percentages, Bar Graphs and means and standard deviations.
The frequency counts and percentages were used to illustrate the demographic profile
of respondents in terms of gender, organization’s where they worked, experience
among other. The results are shown in the tables and figures that follow.

42
4.1.1 Demographic profile of respondents
The demographic profile of respondents were conceptualized in terms of gender,
experience, level of education, department of respondents, organization’s used in this
study and legal names of organizations. The results are shown in tables 4.1 up to 4.6
and figures 4.1 up to 4.2.
Table 4. 1: Names of the Organization that participated in the research
Organizations Frequency Percentage %
Norwegian People's Aid 26 21.%
South Sudan Red Committee 18 14.5%
Action Africa Help International 12 9.7%
Initiative for Peace and Communication Action 19 15.3%
War Child Canada 17 13.7%
Welt Hunger Life 22 17.7%
International Organization For Migration 10 8.1%
Total 124 100.%
Source: Primary Data (2017)

The results in table 4.1 above shows the names of organizations where data were
collected. The results revealed that most of the respondents were from Norwegian
People's Aid with 26 (21%) of the respondents followed by Welt Hunger Life with 22
(17.7%) of the respondents. This was followed by respondents from Initiative for Peace
and Communication Action with 19 (15.3%) and then followed by respondents from
South Sudan Red Committee with 18 (14.5%). Those from War Child Canada were 17
(13.7%) and those from Action Africa Help International with 12 (9.7%) and the least
of the respondents were from International Organization for Migration with 10
respondents making (8.1%). This implies that, generally, most of the respondents were
majorly from international related organizations.

43
Table 4. 2: Showing Legal status of the Organization
Legal Status of Organizations Frequency Valid Percent
National organization 37 29.8%
International organization 77 62.1%
Un - Affiliated organization 10 8.1%
Total 124 100.%
Source: Primary Data (2017)

The results in table 4.2 above shows the legal status of organization’s where data were
collected. The results show that most of the organizations are internationals with 77
(62.1%) followed by national organizations with 37 respondents making (29.8%) and
the least of the respondents were from un-affiliated organizations with 10 (8.1%).

Table 4. 3: Numbers of year’s staff have been working for the organization
Experience in Organization Frequenc Valid
y Percent
Less Than 5 Years 83 66.9%
6 - 10 Years 24 19.4%
11-15 Years 10 8.1%
16 above 7 4.8%
Total 124 100.%
Source: Primary Data (2017)

The results in table 4.3 shows the experience of staff working in the same work setting
but in different organization’s expressed in years. The results shows that 83 of
respondents representing (66.9%) of staff have worked for less than 5 years with the
same organization, followed by those who have worked for 6 – 10 years with 24
(19.4%). Those who have worked for 11-15 years with the same organization were 10
(8.1%) and those with 16 above with 7 (4.8%). Generally, 107 (86.3%) had an
experience of 10 years and below.

44
Table 4. 4: Department of Respondents
Department Frequency Valid Percent
Finance and Accounting 52 41.9%
Logistics and Procurement 25 20.2%
Human Resource Management 21 16.9%
ICT 6 4.8%
Program 20 16.1%
Total 124 100.%

Source: Primary Data (2017)

The results in table 4. shows the results concerning the department where the
respondents were from. The results revealed that, most of the respondents were from
finance and accounting with 52 (41.9%) followed by those who were in logistics and
procurement with 25 (20.2%). These were followed up by those from human resource
management with 21 (16.9%), followed by those in program with 20 (16.1%) and the
least were those form ICT department with 6 (4.8%).

45
 4.1.2 Extent of Accounting Information System (AIS) and Organizational
Performance in Selected NGOs in Juba, Republic of South Sudan

The extent of AIS in selected NGOs in Juba, Republic of South Sudan was obtained by
using the means and standard deviations of the responses of items under each
construct of AIS, that is system quality, information quality and system threat
assessment as well the dependent variable, which is organizational performance. The
mean responses are shown in tables 4.5 to 4.8. The mean responses were ranked and
the results are shown below.

Table 4. 5: The Extent of System Quality Assessment in Selected NGOs in

Juba, Republic of South Sudan
Items Mean Std. Rank Interpretation
Dev.
The AIS has safe data storage and retrieval 4.4758 .63070 1 Very Satisfactory
The AIS is always updated 4.3629 .84905 2 Very Satisfactory
The AIS is align to the organizational objectives 4.1532 .95462 3 Satisfactory
The AIS is users Friendly/ Understandable 4.1371 .75799 4 Satisfactory
The AIS has users Verifiability 4.0403 .82046 5 Satisfactory
The AIS is reliable 4.0242 .90584 6 Satisfactory
The AIS is Fast 3.8952 .96119 7 Satisfactory
The AIS is robust in data processing 3.8790 1.15887 8 Satisfactory
The AIS is compliance conscious 3.8710 .86455 9 Satisfactory
The AIS can do online Transaction 3.8226 1.18971 10 Satisfactory
The AIS is cost effective 3.8065 1.02551 11 Satisfactory
Mean 4.042 Satisfactory
Source: Primary Data (2017)

The result in table 4.5 above reveals the mean responses of items concerning the
extent of System Quality Assessment in Selected NGOs in Juba, Republic of South

46
Sudan. The results reveals that concerning whether respondents regard AIS as a safe
data storage and retrieval, this was ranked the highest under this construct with (mean
= 4.4758, std. dev. = 0.63070) interpreted as very satisfactory. This implies that AIS is
viewed as very good in terms of keeping information safe and retrieval of such
information. Regarding whether AIS is always updated, this was ranked 2nd under this
construct with (mean = 4.3629, std. dev. = 0.84905) interpreted as very satisfactory.
In terms of whether the AIS align to the organizational objectives, the results reveals
that this was ranked the 3rd under this construct with (mean = 4.1532, std. dev. =
0.95462) interpreted as satisfactory. In terms of whether the AIS is users Friendly/
Understandable, this was ranked fourth with (mean = 4.1371, std. dev. = 0.75799)
interpreted as satisfactory. On the other hand, concerning with whether the AIS has
users verifiability, this was ranked fifth with (mean = 4.0403, std. dev. = 0.82046)
interpreted as satisfactory. In terms of whether AIS is reliable in NGOs in Juba, Republic
of South Sudan, this was ranked 6th with (mean = 4.0242, std. dev. = 0.90584)
interpreted as satisfactory. In terms of whether AIS is considered faster, this was
ranked 7th with (mean = 3.8952, std. dev. = 0.96119) interpreted as satisfactory.
Regarding whether the AIS is robust in data processing, this was ranked 8th with (mean
= 3.8790, std. dev. = 1.15887) interpreted as satisfactory. Terms of whether the AIS is
compliance conscious, this was ranked 9th with (mean = 3.8710, std. Dev. = 0.86455)
interpreted as satisfactory. Regarding whether respondents regard AIS capable to do
online Transaction, this was ranked 10th with (mean = 3.8226, std. dev. = 1.18971)
interpreted as satisfactory. The least ranked item under this construct was concerned
with whether AIS is cost effective, with (mean = 3.8065, std. dev. = 1.02551)
interpreted as satisfactory. Overall, the level of system quality assessment was
satisfactory with (mean = 4.042). This implies that generally, the selected NGOs in
Juba, Republic of South Sudan regard AIS as faster, flexible, easy to understand, safe
among others.

47
Table 4. 6: The Extent of Information Quality Assessment in Selected NGOs in
Juba, Republic of South Sudan
Items Mean Std. Ran Interpretation
Dev. k
The AIS produces Accurate Information's 4.4435 .69026 1 Very Satisfactory
The AIS produces Reliable information's 4.2419 .76902 2 Very Satisfactory
The AIS produces relevant Information's 4.1613 1.01523 3 Satisfactory
The AIS produces complete information's 4.0806 .93354 4 Satisfactory
The AIS produces Timeliness Report 3.9677 .89202 5 Satisfactory
The AIS produces up to date information 3.9516 .87285 6 Satisfactory
The AIS produces comparable information's 3.8065 .84273 7 Satisfactory
The AIS produces free virus document 3.2258 1.23525 8 Moderate
The AIS produce Untrue Reports 2.1210 1.13046 9 Unsatisfactory
Mean 3.778 High
Source: Primary Data (2017)
The results in table 4.6 above reveals the mean responses of items regarding
Information Quality Assessment in Selected NGOs in Juba, Republic of South Sudan.
The results reveals that concerning whether AIS produces accurate Information, this
was ranked the highest with (mean = 4.4435, std. dev. = 0.69026) interpreted as very
satisfactory. This means that NGOs in Juba regard accounting information system as to
have the ability to produce accurate information. In terms of whether NGOs regard
accounting information system to produce reliable information, this was ranked 2nd with
(mean = 4.2419, std. dev. = 0.7690) interpreted as very satisfactory. Regarding
whether accounting information system produces relevant information, this was ranked
3rd with (mean = 4.1613, std. dev. = 1.01523) interpreted as satisfactory. In terms of
whether accounting information system produces complete information, this was ranked
4th with (mean = 4.0806, std. dev. = 0.93354) interpreted as satisfactory. In terms of
whether accounting information system produces timeless report, this was ranked was
ranked 5th with (mean = 3.9677, std. dev. = 0.89202) interpreted as satisfactory.

48
Regarding whether NGOs believe that AIS produces up to date information, this was
ranked 6th with (mean = 3.9516, std. dev. = 0.87285) interpreted as satisfactory.
Regarding whether the AIS produces comparable information, this was ranked 7 th with
(mean = 3.8065, std. dev. = 0.84273) interpreted as satisfactory. In terms of whether
NGOs believe that AIS produces free virus document, this was ranked 8 th item under
this construct with (mean = 3.2258, std. dev. = 1.23525) interpreted as moderate. The
last ranked item under this construct, that is information quality was concerned with
whether accounting information system produce Untrue Reports with (mean = 2.1210,
std. dev. = 1.13046) interpreted as unsatisfactory. Overall, the level of information
quality was high satisfactory with (mean = 3.77). This implies that NGOs in Juba,
Republic of South Sudan viewed accounting information system as accurate, reliable,
and able to produce quality and correct information, among others.

49
 Table 4. 7: The Extent of System Threat Assessment in Selected NGOs in
Juba, Republic of South Sudan
Items Mean Std. Ran Interpretation
Dev. k
The AIS requires skilled personnel 4.3065 .88508 1 Very Satisfactory
The AIS requires 24/7 internet 4.1694 1.07991 2 Satisfactory
The AIS often experiences System failure 3.0502 .94380 3 Undecided
The AIS Experiences interception of data from 2.6855 1.14314 4 Undecided
remote areas
The AIS experiences unauthorized access into the 2.3710 1.18574 5 Unsatisfactory
system by employees of the organization
The AIS experiences intentional destruction of 2.3548 1.32022 6 Unsatisfactory
data by employees
The AIS users in the organization uses the same 2.3145 1.10701 7 Unsatisfactory
passwords
The AIS experiences untheorized access into the 2.0968 1.06244 8 Unsatisfactory
system by outsiders (Hackers)
The AIS always creates fictious reports 1.9758 .89682 9 Unsatisfactory
Mean 2.812 Undecided
General mean
Source: Primary Data (2017)
The results in table 4.7 above reveals the mean responses of items concerning System
Threat Assessment in Selected NGOs in Juba, Republic of South Sudan. The results
show that in terms of whether AIS requires skilled personnel, this was ranked the
highest with (mean = 4.3065, std. dev. = 0.88508) interpreted as very satisfactory.
This further means accounting information system without skilled human resource is
nothing but wasting of resources. In terms of whether NGOs believe that AIS requires
24/7 internet, this was ranked 2nd under this construct with (mean = 4.1694, std. dev.
= 1.07991) interpreted as satisfactory. Regarding whether AIS often experiences

50
system failure, this was ranked 3rd with (mean = 3.0502, std. dev. = 0.94380)
interpreted as undecided or moderate. Concerning whether AIS experiences
interception of data from remote areas, this was ranked 4 th with (mean = 2.6855, std.
dev. = 1.14314) interpreted as undecided or moderate. In terms of whether AIS
experiences unauthorized access into the system by employees of the organization, this
was ranked 5th with (mean = 2.3710, std. dev. = 1.18574) interpreted as
unsatisfactory. Regarding whether AIS experiences intentional destruction of data by
employees, this was ranked 6th with (mean = 2.3548, std. dev. = 1.32022) interpreted
as unsatisfactory. In terms of whether the AIS users in the organization uses the same
passwords, this was ranked 7th with (mean = 2.3145, sd. Dev. = 1.10701) interpreted
as unsatisfactory. In terms of whether AIS experiences untheorized access into the
system by outsiders (Hackers), this was ranked 8th under this construct, with (mean =
2.0968, std. dev. = 1.06244) interpreted as unsatisfactory. The least ranked item under
this construct was concerned with whether AIS always creates factious reports with
(mean = 1.9758, std. dev. = 0.89682) interpreted as unsatisfactory. Overall, the
generals mean for system threat was (mean = 2.812) interpreted as moderate or
undecided.

51
Table 4. 8: The Extent of Organizational Performance in Selected NGOs in
Juba, Republic of South Sudan
Items Mean Std. Ran Interpreta
Dev. k tion
The Organization achieves effectiveness 4.3306 .64671 1 Very High
The Organization achieves Improvement in 4.3145 .80007 2 Very High
decision making
The Organization achieves efficiency 4.2823 .66943 3 Very High
The Organization achieves Financial Performance 4.2742 .62909 4 Very High
The Organization achieves internal budgetary 4.1855 .97419 5 High
control
The Organization Achieves automated reports 4.0242 .84067 6 High
The Organization realizes improved internal and 4.0000 .68669 7 High
external communication
The Organization realizes employees learning 3.9839 .76492 8 High
knowledge and expertise skills
The Organization Realizes Cost Saving 3.9758 .86920 9 High
The Organization achieves high productivity 3.6935 .88508 10 High
Mean 4.106 High
Source: Primary Data (2017)
The results in table 4.8 are mean responses of items regarding organizational
performance (OP). The results reveal that concerning whether the NGOs achieve
effectiveness, this was ranked the highest with (mean = 4.3306, std. dev. = 0.64671)
interpreted as very high. This implies that organizational are achieving the intended
objectives and goals. Regarding whether NGOs achieve Improvement in decision
making, this was ranked 2nd with (mean = 4.3145, std. dev. = 0.80007) interpreted as
very high. Regarding whether the organization achieve efficiency, this was ranked 3rd
with (mean = 4.2823, std. dev. = 0.66943) interpreted as very high. In terms of
whether organization’s achieve financial performance, this was ranked 4th with (mean =

52
4.2742, std. dev. = 0.62909) interpreted as very high. Regarding whether NGOs
achieve internal budgetary control, this was ranked 5th with (mean = 4.1855, std. dev.
= 0.97419) interpreted as high. Regarding whether NGOs achieve automated reports,
this was ranked 6th with (mean = 4.0242, std. dev. = 0.84067) interpreted as high.
Concerning whether NGOs realizes improved internal and external communication, this
was ranked 7th with (mean = 4.0000, std. dev. = 0.68669) interpreted as high.
Regarding whether NGOs realizes employees learning knowledge and expertise skills,
this was ranked 8th with (mean = 3.9839, std. dev. = 0.76492) interpreted as high. On
the other hand, in terms of whether NGOs realizes cost saving, this was ranked 9 th with
(mean = 3.9758, std. dev. = 0.86920) interpreted as high. In terms of whether NGOs
achieve high productivity, this was ranked the least with (mean = 3.6935, std. dev. =
0.88508) interpreted as high. Overall, the level of OP was high with (mean = 4.106).

Bivariate Analysis
The bivariate analysis was carried out in order to investigate the relationship between
the construct of AIS that is system quality, information quality and system threats and
organizational performance. These investigations were carried out to also achieve the
objectives of the study. The results are shown in sections 4.2.1, 4.2.2 and 4.2.3 below.
4.1.3 Relationship between System quality and Organizational performance
in Selected NGOs in Juba, Republic of South Sudan.
The first objective of the study was to examine whether there is a relationship between
System quality and Organizational performance in Selected NGOs in Juba, Republic of
South Sudan. To achieve this objective, the researcher applied Pearson’s Linear
Correlation Coefficient (PLCC), denoted as r, and used the results to test the null
hypothesis that there is no significant relationship between System quality assessment
and organizational performance in Selected NGOs in Juba, Republic of South Sudan.
The hypothesis was tested at 0.05 level of significance and rejected when sig. value is
greater than 0.005. The results from correlation analysis are shown in table 4.11 below

53
Table 4. 9: Pearson Linear Coefficient Correlations (PLCC) - System quality
assessment and organizational performance in Selected NGOs in Juba, South
Sudan

System Quality Organizational Performance

Assessment Measurement
System Quality Pearson
1 .443**
Assessment Correlation
Sig. (2-tailed) .000
N 124 124
Organizational Pearson
.443** 1
Performance Correlation
Measurement Sig. (2-tailed) .000
N 124 124
**. Correlation is significant at the 0.01 level (2-tailed).

Source: Primary Data (2017)

Results in table 4.9 reveals the results from correlation analysis between system quality
assessment and organizational performance in Selected NGOs in Juba, Republic of
South Sudan. The results reveal that there exists a significant positive relationship
between System quality assessment and organizational performance in Selected NGOs
in Juba, Republic of South Sudan with (r = 0.443, sig. value = 0.000 < 0.05). The
results reveal that as system quality assessment and organizational performance moves
in the same direction. The results also reveals that in the hypothesis, the hypothesis
one which states that there is no significant relationship between system quality
assessment and organizational performance was rejected since significance value of
0.000 is less than 0.05, the standard level of significance.

54
4.1.4 Relationship between information quality assessment and
organizational performance in the selected NGOs in Juba, Republic of South
Sudan
The second objective of the study was to establish whether a relationship exists
between information quality and organizational performance in the selected NGOs in
Juba, Republic of South Sudan. To achieve this objective, the researcher applied
Pearson’s Linear Correlation Coefficient (PLCC), denoted as r, and used the results to
test the null hypothesis that there is no significant relationship between information
quality assessment and organizational performance in the selected NGOs in Juba,
Republic of South Sudan. The hypothesis was tested at 0.05 level of significance and
rejected when sig. value is greater than 0.005. The results from correlation analysis are
shown in table 4.10 below

Table 4. 10: Pearson Linear Coefficient Correlation (PLCC) analysis

information quality assessment and organizational performance in Selected
NGOs in Juba, South Sudan

Information Quality Organizational Performance

Assessment Measurement
Information Quality Pearson
1 .132
Assessment Correlation
Sig. (2-tailed) .143
N 124 124
Organizational Pearson
.132 1
Performance Correlation
Measurement Sig. (2-tailed) .143
N 124 124
**. Correlation is significant at the 0.01 level (2-tailed).

Source: Primary Data (2017)

Results in table 4.10 reveals the results from correlation analysis between information
quality assessment and Organizational performance in Selected NGOs in Juba, Republic

55
of South Sudan. The results reveal that there was no positive relationship between
information quality assessment and Organizational performance in Selected NGOs in
Juba, Republic of South Sudan with (r = 0.132, sig. value = 0.143 > 0.05). The results
reveals that as information quality assessment and organizational performance moves
in the same direction but the relationship is not big enough (significant). The results
also reveals that the hypothesis that there is no significant relationship between
information quality assessment and organizational performance was accepted since
significance value of 0.143 is greater than 0.05, the standard level of significance.

4.1.5 Relationship between system threats assessment and Organizational

performance in the selected NGOs in Juba, Republic of South Sudan.
The third objective of the study was to find out if there is a relationship between
system threats and Organizational performance in the selected NGOs in Juba, Republic
of South Sudan. To achieve this objective, the researcher applied Pearson’s Linear
Correlation Coefficient (PLCC), denoted as r, and used the results to test the null
hypothesis that there is no significant relationship between system threats and
organizational performance in the selected NGOs in Juba, Republic of South Sudan. The
hypothesis was tested at 0.05 level of significance and rejected when sig. value is
greater than 0.005. The results from correlation analysis are shown in table 4.11 below

56
Table 4. 11: Pearson Linear Coefficient Correlation (PLCC) Analysis - system
threats assessment and Organizational performance in Selected NGOs in
Juba, South Sudan

System Threat Organizational Performance

Assessment Measurement
System Threat Pearson
1 .261**
Assessment Correlation
Sig. (2-tailed) .003
N 124 124
Organizational Pearson
.261** 1
Performance Correlation
Measurement Sig. (2-tailed) .003
N 124 124
**. Correlation is significant at the 0.01 level (2-tailed).
Source: Primary Data (2017)
Results in table 4.11 reveals the results from correlation analysis between system
threats assessment and Organizational performance in Selected NGOs in Juba, Republic
of South Sudan. The results reveal that there exists a significant positive relationship
between system threats assessment and Organizational performance in Selected NGOs
in Juba, Republic of South Sudan with (r = 0.261, sig. value = 0.003 < 0.05). The
results reveal that as system threats assessment and organizational performance moves
in the same direction. The results also reveals that the hypothesis that there is no
significant relationship between system threats assessment and organizational
performance was rejected since significance value of 0.003 is less than 0.05, the
standard level of significance.

Multivariate Analysis
The multivariate analysis is regarded as the highest level of analysis. This was carried
to achieve objective the overall purpose of the study that required regression analysis.
The multiple regression analysis was carried out to determine independent variables

57
 constructs of accounting information system and the dependent variable
wasorganizational performance. The results are shown in section 4.3.1 below

4.2 Effect of accounting information system on Organizational performance

in the selected NGOs in Juba, Republic of South Sudan.
To evaluate overall effect of accounting information system on organizational
performance in the selected NGOs in Juba, Republic of South Sudan. To achieve this,
the researcher used regression analysis to identify the general effect of accounting
information system on organizational performance, also to identify the effect of each of
the constructs of accounting information system (system quality, information quality
and system threat) on organizational performance. The results were also used to test
whether accounting information system have no significant effect on organizational
performance in the selected NGOs in Juba, Republic of South Sudan. The result was
tested at 0.05 level of significance. The results were shown in table 4.12 below.

Table 4. 12: Regression Analysis between accounting information system on

Organizational performance in the selected NGOs in Juba, Republic of South
Sudan

Regression Linear Correlation - Effect of accounting information system on

organizational performance

System Information System Organizational

Quality Quality Threat Performance
Assessment Assessment Assessment Measurement
System Quality Pearson
1 .394** .140 .443**
Assessment Correlation
Sig. (2-tailed) .000 .121 .000
N 124 124 124 124
Information Quality Pearson
.394** 1 .009 .132
Assessment Correlation
Sig. (2-tailed) .000 .922 .143
N 124 124 124 124

58
System Threat Pearson
.140 .009 1 .261**
Assessment Correlation
Sig. (2-tailed) .121 .922 .003
N 124 124 124 124
Organizational Pearson
.443** .132 .261** 1
Performance Correlation
Measurement Sig. (2-tailed) .000 .143 .003
N 124 124 124 124
**. Correlation is significant at the 0.01 level (2-tailed).

Model Summary
Adjusted R Std. Error of
Model R R Square Square the Estimate
1 .488a .238 .219 .39624
a. Predictors: (Constant), System Threat
Assessment, Information Quality Assessment,
System Quality Assessment

ANOVAb
Sum of Mean
Model Squares Df Square F Sig.
1 Regression 5.894 3 1.965 12.513 .000a
Residual 18.841 120 .157
Total 24.735 123
a. Predictors: (Constant), System Threat Assessment, Information
Quality Assessment, System Quality Assessment
b. Dependent Variable: Organizational Performance
Measurement

59
 Coefficients
Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 2.692 .326 8.245 .000
System Quality
.258 .052 .431 4.915 .000
Assessment
Information Quality
-.033 .072 -.039 -.454 .651
Assessment
System Threat
.173 .069 .201 2.494 .014
Assessment
a. Dependent Variable: Organizational Performance Measurement

Source: Primary Data (2017)

The results in table 4.12 revealed the regression analysis between AIS and
organizational performance. The results revealed that AIS in terms of its constructs
have an overall significant effect on organizational performance (F = 12.513, sig. =
0.000). This is because the significance value (sig. value = 0.000 < 0.05). This implied
that AIS significantly affect organizational performance. The results further shows that
AIS variables (system quality, information quality and system threat) describes
organizational performance by 21.9% (adjusted R square = 0.219). This implied that
other factors such as employee related, among others expounds 78.1% of the other
factors that affect organizational performance. The results further shows that system
quality assessment significantly affect organizational performance with (beta = 0.258, t
= 4.915, sig. = 0.000). The rate of change of organizational performance to change in
system quality is (beta = 0.258). This explains that a unit change in system quality
assessment affects organizational performance by 0.258. The results also reveals that
information quality assessment does not have a significant effect on organizational
performance with (beta = -0.033, t = -0.454, sig. = 0.651). In terms of system threat,
the results reveal that it has a significant effect on organizational performance with

60
(beta = 0.173, t = 2.494, sig. = 0.014). The rate of organizational performance
irrespective of system quality, system threat and information quality is 2.692.

61
 CHAPTER FIVE
DISCUSSIONS, CONCLUSIONS AND RECOMMENDATIONS
5.0 Introduction

This chapter presents the demographic characteristic of the respondents, and was
analysis using SPSS 16.V. Descriptive frequency analysis of demographic respondents
was done, followed by analysis of accounting information system variables that includes
(System quality, Information quality and system Threat) and organizational
performance indicators in Juba Republic of South Sudan. The researcher presents used
Descriptive statistic mean and Standard deviation to do the preliminary analysis and
finally Pearson Linear Coefficient Correlation (PLCC). The findings of the study based on
the objectives of the study. The researcher then makes data analysis and interpretation
of the data.

5.1 Discussions
The study was guided by Three objectives, that is to examine whether there is a
relationship between system quality and organizational performance in Selected NGOs
in Juba, Republic of South Sudan, to establish whether a relationship exists between
information quality and organizational performance in the selected NGOs in Juba,
Republic of South Sudan, to find out if there is a relationship between system threats
and organizational performance in the selected NGOs in Juba, Republic of South Sudan
and to evaluate effect of accounting information system on organizational performance
in the selected NGOs in Juba, Republic of South Sudan. The findings are as below.

5.1.1 Relationship between System quality and Organizational performance

in Selected NGOs in Juba, Republic of South Sudan
The study found out that there exists a positive significant relations between System
quality and Organizational performance in Selected NGOs in Juba, Republic of South
Sudan, shown by (r = 0.443, sig. value = 0.000 < 0.05). This implied that system
quality and organizational performance move in the same direction. As system quality is

62
improving, also organizational performance is improving. This also led to the rejection
of the null hypothesis that there is no significant relation between system quality and
organizational performance in Selected NGOs in Juba, Republic of South Sudan.

5.1.2 Relationship between information quality and organizational

performance in the selected NGOs in Juba, Republic of South Sudan
Regarding this objective, the study found out that there was a positive but not
significant to the relationship between information quality and organizational
performance in selected NGOs in Juba, Republic of South Sudan. In this case, this led to
acceptance of the null hypothesis that there no significant relationship between
information quality and organizational performance.

Emmanuel Khemish Peter (2017) of Initiative for peace and communication action juba,
further expressed that the recent advancement of information technology has made the
accounting field easy where non accountants can be trained on the use the system and
becomes information communication technology accountants professional with little
knowledge of accounting thus at the end the system generates accurate, reliable
information for decision making and improves the internal communication in the
organization.

This aligned with Huber, (1990) agrees that automated accounting information system
aids decision making for management of organizations. Benefits of accounting
information system can be evaluated by its impacts on improvement of decision-making
process, quality of accounting information, performance evaluation, internal controls
and facilitating company’s transactions. Regarding the above five characteristics, the
effectiveness of accounting information system is highly important for all the firms.

5.1.3 Relationship between system threats assessment and organizational

performance in Selected NGOs in Juba, Republic of South Sudan
Concerning the third objective, the study found out that there exists a significant
positive relationship between system threats assessment and organizational
performance in Selected NGOs in Juba, Republic of South Sudan. The results revealed
63
that as system threats assessment and organizational performance moves in the same
direction. The results also led to the rejection of the null hypothesis that there is no
significant relationship between system threats assessment and organizational
performance since significance value of 0.003 is less than 0.05, the standard level of
significance.

Hillary Steven (2017) of South Sudan Red Cross Committee, Said that one of the
greatest threat that the system is experiencing was that it requires skilled personnel to
use because untrained or unskilled personnel will not input data and operate it as
required. Jenike (2017) of Norwegian People’s Aid, said that the accounting information
system they are using requires stable internet for it to operate successful meaning
without stable internet running it will not work. She further stressed other related
threats to system was that it requires skilled personnel that’s why Norwegian people’s
Aid recruits staff who are qualified and trained before using the system to produce
accurate, relevant information that can enhance the organization operation.

This aligns with Darren et al. (2012) posit that as a skill is associated with a particular
task, a person who does not possess such a skill is unlikely to be able to carry out such
task or will be less productive than somebody who does possess this skill. According to
Bustani (2011), the quality and availability of skilled workforce is considered an
important factor towards the effectiveness of any industrial sector. However, various
reports have indicated the existence of shortages and poor quality of manpower in the
Nigerian industries (Dantong et al. 2011; Long et al., 2012a: Long et al., 2012b). Some
reasons attributed for such shortages includes; aging of skilled manpower workers in
the industry, decline in the number of new entrants into skilled trades, poor finding and
ineffective state of information technology education and training / retraining system in
the country. According to (Jalobeanu, 2003), information system that runs online will
indeed become even more accessible, more convenient, and therefore requires constant
internet and speed to enable access to the system for it operation to take place.

64
5.1.4 Effect of accounting information system and organizational
performance in the selected NGOs in Juba, Republic of South Sudan.
To evaluate effect of accounting information system on organizational performance in
the selected NGOs in Juba, Republic of south Sudan. The study found out that the
overall effect of AIS on organizational performance was significant since. The results
further showed that accounting information system (system quality, info ration quality
and system threat) explains organizational performance by 21.9% (adjusted R square =
0.219). The results further showed that system quality assessment significantly
affectsorganizational performance and that information quality assessment does not
have a significant effect on organizational performance and lastly that system threat,
the results reveal that it has a significant effect on organizational performance. The rate
of organizational performance irrespective of system quality, system threat and
information quality.

According to Juma Calvans O. (2017) of war child Canada Juba, he posited that
information’s quality enhances organizational performance because the system
produces accurate, reliable, complete and up to date information which provide the
organization management with automated financial reports on daily basis, weekly and
monthly, improves the decision making process and better internal budgetary control of
resource, and increased productivity has been realized but, all this depends on garbage
in garbage out, meaning for quality of information generated by the accounting
information system, skilled personnel is required to do the data entry into to the
system.

This aligned with (Xu 2009), inaccurate and incomplete data may damage
competitiveness of firms. They also found out that that input control and competent
employees are important to data quality of accounting information system. Poor
information quality may have adverse effect on decision-making (Huang, Lee, and
Wang 1999). Quality of accounting information can be evaluated by four attribute,
Accuracy, timeliness, completeness, and consistency (Xu 2003) they examined critical
success factors for accounting information quality, they identified and interviewed four

65
groups namely (information producers, information custodians, information consumers
and information managers. They found and suggested that organizational issue,
system and human issue, are very much important to accounting information quality.
Considering previous research on dependencies between data quality dimensions,
information systems success, and organizational performance, a big picture can be
drawn. Sedera and Gable (2004) argued that overall productivity of an organization has
an impact on the success of enterprise systems, whereas Fisher et al. (2011: 4)
summarize that data quality in organizations has an influence on productivity.

5.2 Conclusion

The conclusions of the study were based on the findings of the study. Based on the
findings of the study, the researcher made the following conclusions.

There is a positive significant relationship between system quality and organizational

performance. This implies that as system quality is improving, also the organizational
performance is improving. This also means that the analogy that there is no significant
relationship between system quality and organizational performance is rejected.

Similarly, based on the findings of the study, the researcher also concluded that there is
insignificant positive relationship between information quality and organizational
performance. This implies that the relationship exists and is positive but is not big
enough. This meant the hypothesis that there is no significant relationship between
information quality and organizational performance is accepted.

Again, based on the findings, the study concluded that there is a significant positive
relationship between system threat and organizational performance. This implies that
system threat and organizational Performance move in the same direction. This also
meant that the hypothesis that there is no significant relationship between system
threat and organizational performance is rejected.

Regarding the effect of accounting information system on organizational performance,

the study found out that accounting information system significantly affects the

66
organizational performance. The combined constructs of AIS significantly affect
organizational performance. However, these constructs considered individually, system
quality and system threat have significant effect on organizational performance while
information quality has insignificant effect on organizational performance.

5.3 Recommendations
Based on the findings, the researcher made the following recommendations.

1. There is a need to investigate other factors that affect organizational

performance other than accounting information system. This is because,
accounting information system only accounts for almost 22% of the levels of
organizational performance.
2. Also, accounting information system, have been found to be accurate, reliable
but the greatest threat which is manageable that’s skilled personnel requirement
where comprehensive training for workers before any one is permitted to use the
system because quality of data depends on garbage in garbage out Xu (2003).
3. Further Recommendation is that some organization needs to get accounting
information system that comprises of the entire structure of organization other
than adapting a system for department which is very expensive thus incurring a
lot of expenses on maintenance.
4. Before acquiring accounting information system, management need to budget
for cost of running and maintaining stable internet, because system failure as a
threat has been always associated with low or poor internet instability
experienced by organizations using online accounting information system.

67
5.4 Areas for Further Research
The researcher thought the following to be the areas that require further research

1. There is need for research to be conducted on accounting information system

and in government institution, privates companies to assess whether they are
adapting information technology to reap the benefit of organizational
performance in south Sudan because it was found out that all the NGOs selected
are using accounting information system and have realized significant
performance.
2. Assessment of information communication technology readiness among the
stakeholders in organization is in Juba South Sudan.

5.5 Contribution to knowledge

I. The study has provided empirical evidence on the relationship between

accounting information system and organizational performance in Juba south
Sudan, which was hitherto to existence.
II. It provides a useful basis for NGOs, small and medium enterprise, Multinational
Corporations and government institutions to adopt accounting information
system for their daily operation and for improvement of their organizational
performances in the Juba, republic of South Sudan.

68
 REFERENCES
A. Barua, C.H. Kriebel, T. Mukhopadhyay (2000), Information technologies and business
value:an analytic and empirical investigation, Information Systems Research 6
(1), pp. 3–23.

Abdullah, K., and Quattani, K. (2007): The effect of banking environment on accounting
Information system efficiency. Jordanian Journal for applied Science, 10(1), 18-
39
Adebayo, M., Idowu, K. A., Yusuf, B., & Bolarinwa, S. A. (2013). Accounting information
system as an aid to decision making in food and beverages companies in Nigeria.
Australian Journal of Business andManagement Research, 3(9), 26 - 33.

Adigwe, P. K. (2012). Project financing for small and medium scale enterprises in
Nigeria.
African Research Review: An international Journal, 6(1), 99 - 100.

Alasadi, R. & Abdelrahim, A. (2007). Critical analysis and modelling of small business
performance (Case Study: Syria). Journal of Asia Entrepreneurship
andSustainability 3(2), 1–131.

Amer, T., Bailey, A. D., & De, P. (1987). A review of the computer information systems
research in accounting and auditing. Journal of Information Systems, 2, 3 -28.

Amer, T. (1999). An experimental investigation of multi-cue financial information display

and decision making. Journal of Information Systems, 5, 18 -34.

Arya, A., Glover, J., & Sivaramakrishnan, K. (1997). The interaction between decisions
And control problems and the value of information. The Accounting Review, 72,
561-574.

Ashton, R. H. (1990). Pressure and performance in accounting decision settings:

Paradoxical effects of incentives, feedback, and justification. Journal of
Accounting Research, 28, 148-186

69
Aremu, M. A., & Adeyemi, S. L. (2011). Small and medium scale enterprises as a
survival strategy for employment generation in Nigeria. Journal ofsustainable
development. 4(1), 200 -206.

Atkinson, A.A., Banker, R.D., Kaplan, R.S., & Young, S.M. (2001). Management
Accounting, Prentice-Hall, 3rd edition.Australian Bureau of Statistics (2001).
SmallBusiness in Australia, 2001. Available

Awan, A., Rana, G., and Shahzad, F. (2011). Firm Size, Leverage and Profitability:
Overriding Impact of Accounting Information System. Journal of Management
and Business Review, 1(10), 58-64.

Baiman, S. (1998). The evaluation and choice of internal information systems within a
multi-person world. Journal of Accounting Research, 13, 1-15.

Bamber, E. M. (1993). Opportunities in behavioral accounting research. Behavioral

Research in Accounting, 5, 1-29.

Bamber, E. M., Hill, M. C., & Watson, R. T. (1998). Audit groups and group support
systems: A framework and pro- positions for future research. Journal of
Information Systems, 12 (2), 45-74.

Bamber, E.M., Watson,R.T., & Hill, M. C. (1996). The effects of group support system
technology on audit group decision making. Auditing: A Journal of Practice and
Theory, 15, 122-134.

Bartov, E. and Mohanram, P. (2004). Private information, earnings manipulations, and

executive stock-option exercises. The Accounting Review, 79(4), 889- 1010.

Beretta, S. and Bozzolan, S. (2004). A framework for the analysis of firm risk
communication. The International Journal of Accounting, 39, 265-288.

70
Beuselinck, C. and Manigart, S. (2007). Financial Reporting Quality in Private Equity
Backed Companies: The Impact of Ownership Concentration. Small Business
Economics, 29, 261-274.

Bourne, M., Neely, A., Mills, J., and Platts, K. (2003). Implementing performance
Measurement.

Campbell, J.P. (2010) "On the Nature of Organizational Effectiveness." In: P.S.
Goodman and J.M.

Chenhall, R.H. (2003). Management control systems design within its organizational
context: findings from contingency-based research and directions for the future.
Accounting, Organizations and Society, 28(2-3), 127-168.
http://dx.doi.org/10.1016/S0361-3682 (01)00027-7)

Cleary, S. (1999). The Relationship between Firm Investment and Financial Status.
Journal of Finance, 54(2), pp. 673-692.

Clowes, C. (2004). Evaluating a measure of content quality for accountingnarratives

(with an empirical application to narratives from Australia, Hong Kong, and the
United States). Working paper series.

Cole, V., Branson, J. and Breesch, D. (2007). A review of the different methods
developedto measure the comparability of financial statements, working paper
series.
Courtis, J. (2005). Readability of annual reports: Western versus Asian evidence.
Accounting, Auditing and Accountability Journal, 8(2), 4-17.
Daft, R.L. (2009) Organization theory and design, Minnesota, west publishing company.

71
Damanpour, F., and Gopalakrishan, S. (2001). The dynamics of the adoption of product
and process innovations in organizations. Journal of Management Studies, 38(1),
45-65.

Daw H and Susan P. Teru, (2015),Efficiency of Accounting Information System and

Performance Measures,International Journal of Multidisciplinary and Current
Research ISSN: 2321-3124 http://ijmcr.com.

Evans, Over, D. E., and Manktelow, K. I. (1993). Reasoning, decision making and
rationality. In P.N. Johnson-Laird and E. Shafir (Eds.), Reasoning and Decision
making. (Ch. 7). Oxford: Blackwell.

Francis, J., LaFond, R., Olsson, P. and Schipper, K. (2004). Cost of Equity and Earnings
Attributes. The Accounting Review, 79(4), 967-1010.

Grande, U.E.Estebanez, P.R. and Colomina, M.C (2011): The impact of accounting
information on performance measures: empirical evidence in Spanish SMEs. The
international journal of digital accounting research, 11 (2011), 25-43.

Gullkvist, B (2000). Towards paperless Accounting and Auditing. E- Business Research

center, Finland.

Hafnawi, M. (2001). Accounting Information System (1st Ed.) New jersey Lawrence
Erlbaum Associate.
Huang, K. Wang, R.W., Lee, Y.W. (1999).Quality information and knowledge, Prentice

IASB (2008). Exposure Draft on an improved Conceptual Framework for Financial

Reporting: The Objective of Financial Reporting and Qualitative Characteristics of
Decision-useful Financial Reporting Information. London.

72
Jonas, G. and Blanchet, J. (2000). Assessing Quality of Financial Reporting. Accounting
Horizons, 14(3), 353-363.

Joan, M. (1998), “The power of virtual integration: an interview with dell computers
Michael Dell”, Harvard Business Review, Vol. 76 No. 2, pp. 72-84.

Karunaratna, A.R. and Johnson, L.W. (1997), “Initiating and maintaining export channel
Intermediary relationships”, Journal of International Marketing, Vol. 5 No. 2, pp.
11-31.

Kim, D., Cavusgil, S.T. and Calantone, R.J. (2005), “The role of information technology
in supply-chain relationships: does partner criticality matter?” The Journal of
Business & Industrial Marketing, Vol. 20 Nos 4/5, pp. 169-78.

Kim, D., Cavusgil, S.T. and Calantone, R.J. (2005), “The role of information technology
in supply-chain relationships: does partner criticality matter?” The Journal of
Business & Industrial Marketing, Vol. 20 Nos 4/5, pp. 169-78.

Kim, D., Cavusgil, S.T. and Calantone, R.J. (2006), “Information system innovations and
supply chain management: channel relationships and firm performance”, Journal
of the Academy of Marketing Science, Vol. 34 No. 1, pp. 40-54.

Kim, K.K. and Umanath, N.S. (2005), “Information transfer in B2B procurement: an
empirical analysis and measurement”, Information & Management, Vol. 42 No. 6,
pp. 813-28.

Kim, K.K., Narayan, S.U. and Kim, B.H. (2005), “An assessment of electronic
Information transfer in B2B supply-channel relationships”, Journal of
Management Information Systems, Vol. 22 No. 3, pp. 293-320

Langfield -Smith, K. (1997): Management control systems and strategy. A critical

review. Accounting information and society, 22(22), 207-232.http://
dx.doi.org./10.1016/s0361-3682 (95)00040-2)

Larsen, E., and Lomi, A. (2002). Representing change: a system model of organizational
inertia and capabilities as dynamic accumulation processes. Simulation modeling
practice and theory, 10(5), 271-296.
73
Lee, Y.W., and Strong D. M. (2003). Knowing -why About Data Processes and Data
Quality. Journal of management information system.20 (30), 13-39.
Lipe, R. (1990). The relation between stock returns and accounting earnings given
alternative information. The Accounting Review, 65, 49-71.

Nichols, D. and Wahlen, J. (2004). How Do Earnings Numbers Relate to Stock Returns?
A Review of Classic Accounting Research with Updated Evidence. Accounting
Horizons, 18(4), 263-286.

Ogah, I.J. (2012). An evaluation of the relevance of accounting system as a

management decision tool in Union bank of Nigeria PLC. Uyo branch of Akwa
Ibom Greener. Journal of business and management studies ISSN: 2276-7827
VOL 3 (1), PP.38-45, JANUARY 2013.

Pérez, R., Urquía, E., and Muñoz, C. (2011). Information technology implementation:
evidence in Spanish SMEs. International Journal of Accounting and Information
Management, 18(1), 39-57.

Powell, T. C., and Dent-Micallef, A. (1997). Information technology as competitive

advantage: The role of human, business, and technology resources. .Strategic
management journal, 18(5), 375-405.

Schipper, K. (2003). Commentary: Principles-Based Accounting Standards. Accounting

Horizons, 17(1), 61-72.

Schipper, K. and Vincent, L. (2003). Earnings Quality, Accounting Horizons, 17, 97-110

(Supplement).
Taylor, C.R., Miracle, G.E. and Wilson, R.D. (1997), “The impact of information level on
the effectiveness of US, Korean television commercials”, Journal of Advertising,
Vol. 26 No. 1, pp. 1-18.

74
Vijayasarathy, L.R. and Robey, D. (1997), “The effect of EDI on market channel
relationships in retailing”, Information & Management, Vol. 33 No. 2, pp. 73-86.

W.H. DeLone, E.R. McLean, Information systems success: the quest for the dependent
variable, Information Systems Research 3 (1), 2010, pp. 60–95.

W.H. DeLone, E.R. McLean, The DeLone and McLean (2009), model of information
systemssuccess: a ten-year update, Journal of Management Information
Systems 19 (4), pp. 9–30.

Wade, M. and Hulland, J. (2004), “Review: the resource-based view and information
systems research: review, extension, and suggestions for future research ”, MIS
Quarterly, Vol. 28 No. 1, pp. 107-42.

Wang, E.T.G., Tai, J.C.F. and Wei, H-L. (2006), “A virtual integration theory of improved
supply- chain performance”, Journal of Management Information Systems, Vol.
23 No. 2, pp. 41-64.

Williamson, O.E. (1975), Markets and Hierarchies: Analysis and Antitrust Implications,
The Free Press, New York, NY

Wu, F., Yeniyurt, S., Kim, D. and Cavusgil, S.T. (2006), “The impact of information
technology on supply chain capabilities and firm performance: a resource-based
view”, Industrial Marketing Management, Vol. 35 No. 4, pp. 493-504.

Yamin, M. and Sinkovics, R.R. (2006), “Online internationalization, psychic distance

reduction and the virtuality trap”, International Business Review, Vol. 15 No. 4,
pp. 339-60.

Zaheer, A. and Venkatraman, N. (1994), “Determinants of electronic integration in the

insurance industry: an empirical test”, Management Science, Vol. 40 No. 5, pp.
549-57.

75
 APPENDIX I: QUESTONNAIRE
FOR FINANCE/ACCOUNTING, HUMAN RESOURCE AND LOGISTIC, PROGRAME
DEPARTMENTS

Dear Respondent;

The researcher is a graduate student pursuing a Master of Business Administration of

Kampala International University (Uganda). I am conducting a research study on
accounting information System and Organizational performance in selected
NGOs in Juba, South Sudan. You are kindly requested to answer the questions
below in good faith. The study is purely for academic purpose and all information
provided will be treated confidential. Your prompt response will be highly appreciated.

Section A; GENERAL INFORMATION

(Tick the appropriate box)

Qn1. The Legal name of the organization you are working with

………………………………………………………………………………………………..

Qn2. Organizational legal status

a) National organization b) International Organization

c). UN affiliated Organization d) others …………………………………
C

3. How long have you been in this organization?

a) Less 5 Years b) b) 6 – 10 Years c). 11 – 15 Years

d) 15 Years above
4. Which department are you working in the organization?

a) Finance and Accounting Department b) Logistic Department

c). Human Resource Department d) ICT Department

e). Program Department f) Others

I
 OBJECTIVE ONE: SYSTEM QUALITY ASSESSMENT
Please respond to the following statements by indicating the extent to which you agree
or disagree as per the given choices

5 4 3 2 1

disagree
Strongly

Strongly
Disagre
Neutral
Agree
agree

e
SYSTEM QUALITY ASSESSMENT

1 The Accounting information system has safe data storage and

retrieval

2 The Accounting information system is has users verifiability

3 The Accounting information system is user friendly/Understandable

4 The Accounting information system is compliance conscious

5 The Accounting information system is robust in data processing

6 The Accounting information system align to organizational objectives

7 The Accounting information system is cost effective

8 The Accounting information system is always updated

9 The Accounting Information system is reliable

10 The Accounting information system is Fast

11 The Accounting information system can do online transaction

II
 OBJECTIVES TWO: INFORMATION QUALITY ASSESSMENT

Please respond to the following statements by indicating the extent to which you agree
or disagree as per the given choices.

5 4 3 2 1

Disagree

disagree
Strongly

Strongly
Neutral
Agree
agree
INFORMATION QUALITY

1 The Accounting Information System produces relevance information

2 The accounting information system produces accurate information’s

3 The accounting information system produces complete information’s

4 The Accounting information system produces reliable information’s

5 The Accounting information system produces comparable information’s

6 The Accounting information systems produces up to date information

7 The Accounting information system produces timeliness report

8 The Accounting Information system always creates untrue reports

9 The Accounting information system produces free virus documents

III
 OBJECTIVE THREE: ACCOUNTING INFORMATION SYSTEM THREATS
Please respond to the following statements by indicating the extent to which you agree
or disagree as per the given choices

5 4 3 2 1

Strongly

Strongly
Disagre
Neutral

disagre
Agree
agree

e
ACCOUNTING INFORMATION SYSTEM THREATS

1 The Accounting information system often experience system failure

2 The Accounting Information system requires 24/7 internet

3 The Accounting information requires Skilled Personnel

4 The Accounting Information system experience unauthorized access into

the system by employees of the organization

5 The Accounting information system experience unauthorized access into

the system by outsiders (hackers)

6 The Accounting information systems users in the Organization uses the

same passwords

7 The Accounting information systems experiences intentional destruction

of data by employees of organization

8 The Accounting information system experience interception of data

transmission from remote location

9 The Accounting Information system always creates fictitious reports

IV
 MEASURING ORGANIZATIONAL PERFORMANCE
Please respond to the following statements by indicating the extent to which you agree
or disagree as per the given choices

5 4 3 2 1

Disagree

disagree
Strongly

Strongly
Neutral
Agree
agree
Measuring Organizational Performance

1 The organization realizes cost saving

2 The organization achieves automated reports

3 The Organization realizes employees knowledge and learning

experts skills

4 The organization realizes improves internal and external

communication

5 The organization achieves financial performance

6 The organization achieves effectiveness

7 The Organization achieves efficiency

8 The organization achieves internal budgetary control

9 The organization achieves high productivity

10 The organization achieves improvement in decision making

Thank you for Cooperation

V
 APPENDIX II: INTERVIEW GUIDE

a) Independent Variable (Accounting Information System)

1. Name of your organization

………………………………………………………………………………………………
2. Which accounting information system do your organization use?
…………………………………………………………………………………………………………………
3. Which department are you attached in your organization?
…………………………………………………………………………………………………………………

b) Independents Variables (Accounting Information system)

4. What do you think makes your Organization’s accounting information system

very effective?
……………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………

5. Outline the impacts of accounting information system on your organization

performance?
……………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………
C) Relationship between accounting information systems and
organization performance in the selected NGOs in Juba South Sudan.
6. Is there any relationship between accounting information system and
organization performance since you have been using some system in your
organization?

VI
 ……………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………
c) Intervening Variables (Obstacles of Accounting Information System)

7. Outline shortcomings do you find in using the Accounting information system

your organization has adopted
……………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………

Thank you

VII
 APPENDIX III: TRANSMITTAL LETTER FOR THE RESPONDENTS

Dear Sir/Madam,

Greetings!

I am a candidate for a Masters of Business Administration Finance and Accounting at

Kampala International University with a thesis on “Accounting information systems
and Organization performance in selected NGOs in a Juba South Sudan”. As I
pursue this academic requirement, may I request your assistance by being part of this
study? Kindly provide the most appropriate information as indicated in the
questionnaires and please do not leave any item unanswered. Any data from you shall
be for academic purposes only and will be kept with utmost confidentiality.

May I retrieve the questionnaires 4 days after you receive them?

Thank you very much in advance.

Yours faithfully

____________________

DANIEL LODINYA STEPHEN

VIII
 APPENDIX IV: CLEARANCE FROM ETHICS COMMITTEE
Date______________
Candidate’s Data

Name_____________________________________________________________

Reg. # ____________________________________________________________

Course ___________________________________________________________

Title of Study ______________________________________________________

Ethical Review Checklist

The study reviewed considered the following:

________ Physical Safety of Human Subjects

________ Psychological Safety

________ Emotional Security

________ Privacy

________Written Request for Author of Standardized Instrument

________ Coding of Questionnaires/Anonymity/Confidentiality

________ Permission to Conduct the Study

________ Informed Consent

_________ Citations/Authors Recognized

Results of Ethical Review

--------------- Approved

----------------Conditional (to provide the Ethics Committee with corrections)

---------------- Disapproved/ Resubmit Proposal

Ethics Committee (Name and Signature)

Chairperson ___________________________

Member ____________________________

ix
 APPENDIX V:INFORMED CONSENT

I am giving my consent to be part of the research study of Mr. Daniel Lodinya

Stephen that will focus on Accounting Information system and Organization
Performance, in selected NGOs in Juba South Sudan.

I shall be assured of privacy, anonymity and confidentiality and that I will be given the
option to refuse participation and right to withdraw my participation anytime.

I have been informed that the research is voluntary and that the results will be given to
me if I ask for it.

Initials: ____________________________

Date______________________________