The Impact Of Financial Reporting On Organisation Performance In Public Institution In Rwanda. A Case Study Of Kicukiro District

ABSTRACT

There is uncertainty regarding the quality of financial reporting in Kicukiro district in Rwanda. Kicukiro district experience difficulty in presenting financial reports that reflect the financial

condition and results of operation in rational and meaningful manner. More than often. it is wondered how much information is enough or which information is important. The study was

undertaken with a purpose of examining the relatiomhip between financial reporting and perl'ormance measurements on one hand as independent constructs and quality of financial

reporting on the other as the dependent construct. It was n cross-sectional study with quantitative methods of data collection that was conducted in Kicukiro district. Strntified sampling was used

to select 50 respondent/. representing each category from a population of I 00. Data was collected using a pre-tested self-administered questionnaire. It was observed that majority of respondents (66.7%) agree that the information contained in the financial reports is free from Systematic or

deliberate bias of fin2.ncial reporting has an impact on organizational performance 26.7%

disagrees. and 6. 7% were not sure.

T,Bl.E OF CONTE'/TSDE( LAILTIOi . IIAPPROVAL......... 111DEDICATION..................................................................................................................... ..ivACKNOVLEDGEMENT ................................................................................................................................ vL1s·1 01' FIGl RFS XABSTRA(.T .............................................................................................................................. ......................... x,CHAPTER ONF. ..... .INTROlll.CTION .1 H,h.k)_.!,round tit' till' -..tud:~ Pniblcm St.tkllll.'lll ....3 Thl' purpose nl"th~ study .................................................................................... .-1 Objl~L'live~ Ill' the stud~,.., ........... ,. .......................... ..:, Research questions-················"·················· ....................... ..I 1,0 Scope of the study ..................................................................... .I_(). I (il'og.rapl1i,:al 'lL'Opl.'· ............................. '°._ ..................................... .i fi.~ Subject :,":opv .............................................. ,, ................................................. .,' l) Si~1 11ifiL'illlC(' i)r !he :-,tud:.:~ Cn11:i.o Introduction . 255.1. I Reliability .................................................................... . 75vii5.l.2limely .................................................................................................................................................. 25).~ Findings 011 oh1 .. :r 1·:ictor~ that are all!xttng organiLational performance at the di'>lrict..).~. I Return on invt'stn1ent ..................................................................................................... .S.2.2 Prolitability ................................................................................................................... .2626265.3 Findings nn thl' rel.:11ionship between financial reporting, anJ organizational pt..'rfi.lrmc111L·,: at 1he Ui-..trkt5 -I ReL"umme1H.;.1! ion~ ...... .'--~ /Hl'ih for r-·urtlll'r F.L'"'earch: ................... .REFERENCES.APE'IDI( 'ES ...Al'PENlllX: I l'ROl'USf:D TIMI,: i'IJ, N FOR THE SI LilJY .......... .,l'PENLJIX: II l'ROl'OSED 13LIDGET rOR THE SlllDY .............................................. .·l'PENIJIX: II ()UESTIONNAIRE FOR RESPONDENTS ............................................. .viii.. 26. .. 272831ll. .... 32. ...