EFFECT OF FINANCIAL ACCOUNTING INFORMATION QUALITY ON DECISION-MAKING IN PUBLIC BENEFIT ORGANIZATIONS IN UASIN GISHU COUNTY, KENYA

Abstract: Understanding the financial situation of an organization is crucial for effective decision-making and the quality of financial accounting information plays a significant role in this process. This research investigated how the quality of financial accounting information has an effects on decision-making within public benefit organizations (PBOs) in Uasin Gishu County, Kenya. A survey research design was employed to explore the relationship between financial accounting information quality and decision-making among these organizations. The study targeted a population of 1,203 registered public benefit organizations in Uasin Gishu County. A sample of 200 organizations, representing 2% of each stratum, was selected for the research. Data was collected from these organizations using self-administered questionnaires. Descriptive statistics, including mean and standard deviation, as well as inferential statistics such as multiple regression analysis, were utilized to examine the data. The findings revealed that the dimensions of financial accounting information—comparability, reliability, and relevance—were crucial for decision-making in public benefit organizations in Uasin Gishu County. The correlation analysis showed a strong, positive, and statistically significant relationship between these dimensions and decision-making. Additionally, regression analysis confirmed a positive association between comparability, reliability, relevance, and decision-making outcomes. In conclusion, the study found that financial accounting information in the public benefit organizations in Uasin Gishu County had sufficient levels of comparability, reliability, and relevance, making these characteristics essential for decision-making. The researcher recommends that management should enhance both the quantitative and qualitative aspects of financial statements to ensure they are easily comparable to industry standards. Further research is suggested to explore similar issues in the private sector to determine whether the findings are consistent or vary, and to investigate the reasons behind any differences. Keywords: Comparable Accounting Information; Trustworthiness of Financial Accounting Information; Financial Accounting; Decision-Making. Title: EFFECT OF FINANCIAL ACCOUNTING INFORMATION QUALITY ON DECISION-MAKING IN PUBLIC BENEFIT ORGANIZATIONS IN UASIN GISHU COUNTY, KENYA Author: Irene Cherono International Journal of Interdisciplinary Research and Innovations ISSN 2348-1218 (print), ISSN 2348-1226 (online) Vol. 13, Issue 4, October 2025 - December 2025 Page No: 122-137 Research Publish Journals Website: www.researchpublish.com Published Date: 18-December-2025 DOI: https://doi.org/10.5281/zenodo.17974890 Paper Download Link (Source) https://www.researchpublish.com/papers/effect-of-financial-accounting-information-quality-on-decision-making-in-public-benefit-organizations-in-uasin-gishu-county-kenya