Browsing by Author "Opio, Kenneth"

Now showing 1 - 2 of 2
  • Thumbnail Image
    Item
    Accounting information system quality and Financial performance of Small and Medium Enterprises in Lira City
    (Lira University, 2021) Opio, Kenneth; Oguti, Robert Etengu
    Background: The quality of the accounting information system that affirm has would affect the financial performance. This study examined the effect of accounting information system quality on the financial performance of small and medium enterprise in Lira City as a case study. Specifically, the study looked at the effect of data quality, information quality and service quality on the financial performance of SMEs in Lira City. Using a sample of 100 managers and owners drawn from a population of 117 SMEs of SMEs in Lira City, the study attempts to achieve three objectives. The first objective is to examine the effect of data quality on the financial performance of small and medium enterprises in Lira City. The second objective is empirically to examine the effect of information quality on the financial performance of small and medium enterprises in Lira City. The final objective is to empirically evaluate the effect of service quality on the financial performance of small and medium enterprises in Lira City. Methods: The study adopted a cross- sectional survey design and employed quantitative approach. The data collected was tested for validity and reliability and analyzed using SPSS version 23in form of descriptive statistics, correlations and regressions. Results: The findings of the study revealed firstly, that data quality has a positive significant effect (Adjusted R square = 33%, P < 0.05) on the financial performance of the SMEs in Lira City. Secondly information quality had a positive significant effect (Adjusted R squire = 36%, P > 0.05) on the financial performance of the SMEs in Lira City. Thirdly, the examination of the effect of service quality on the financial performance of SMEs in Lira City revealed a positive and statistically significant effect (Adjusted R square = 51%, P < 0.05). Recommendations: Based on the findings of this study, it is recommended that all SMEs should adopt accounting information system in order to ensure correctness in their financial reporting and this would enhance their financial performance. The government and policy makers should come up with policies and guidelines that will facilitate the implementation of these systems in SMEs. Keywords: Accounting information system quality, Financial performance, Small and Medium Enterprises, Lira City
  • Thumbnail Image
    Item
    Prevalence of HIV-AssociatedMetabolic Abnormalities among Patients Taking First-Line Antiretroviral Therapy in Uganda
    (International Scholarly Research Network, 2012) Omech, Bernard; Sempa, Joseph; Castelnuovo, Barbara; Opio, Kenneth; Otim, Marcel; Mayanja-Kizza, Harriet; Colebunders, Robert; Manabe, Yukari C.
    Introduction. While the introduction of highly active antiretroviral therapy decreased HIV-related morbidity and mortality rates in the sub-Saharan Africa, a subsequent increase in metabolic abnormalities has been observed. We sought to determine the prevalence of HIV-associated metabolic abnormalities among patients on first-line antiretroviral therapy (ART) in an ART clinic in Kampala, Uganda. Methods. Four hundred forty-two consecutive patients on first-line ART for at least 12 months were screened for eligibility in a cross-sectional study, and 423 were enrolled. Pre-ART patient characteristics were abstracted from medical charts, examinations included anthropometric measurement and physical assessment for lipodystrophy. Results. The prevalence of hyperglycemia and dyslipidemia was 16.3% (69/423) and 81.5% (345/423), respectively. Prevalence of dyslipidemia between stavudine- and zidovudine-based regimens (91% versus 72%; P < 0.001). Being on stavudine (aOR 4.79, 95%, 2.45–9.38) and peak body weight (aOR 1.44, 95% CI 1.05–1.97) were independent risk factors for dylipidemia. Stavudine (aOR 0.50, 95% CI 0.27–0.93) use was associated with lower risk for hyperglycemia while, and older age (aOR 1.31, 95% CI 1.11–1.56) and having a family history of DM (aOR 2.18, 95% CI 1.10–4.34) were independent risk factors for hyperglycemia. Conclusions. HIV-associated metabolic complications were prevalent among patients on thymidine analogue-containing ART regimens. Screening for lipid and glucose abnormalities should be considered in ART patients because of cardiovascular risks.