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Recent Submissions
RECORD KEEPING AND FINANCIAL PERFORMANCE OF FINCOM, KOLOLO KAMPALA UGANDA
(Uganda Christian University, 2025-09-24) ABDALLAH WAKABENGA
This study investigated the relationship between record keeping and financial performance at FINCOM, a financial institution located in Kololo, Kampala, and Uganda. The main objectives were to examine the types of record keeping systems used, assess the quality and consistency of financial records, and evaluate how record keeping affects financial performance. A descriptive research design was used, and data was collected through questionnaires from 104 employees across various departments.
The findings showed that most of the employees at FINCOM use computerized systems like accountiThis study investigated the relationship between record keeping and financial performance at FINCOM, a financial institution located in Kololo, Kampala, Uganda. The main objectives were to examine the types of record keeping systems used, assess the quality and consistency of financial records, and evaluate how record keeping affects financial performance. A descriptive research design was used, and data was collected through questionnaires from 104 employees across various departments.
The findings showed that most of the employees at FINCOM use computerized systems like accounting software and Excel spreadsheets, although some still use manual methods. The quality of financial records was rated as generally high, and most respondents agreed that proper record keeping helped improve budgeting, increase profits, and support better decision-making. A Pearson correlation analysis showed a strong and positive relationship between record keeping quality and financial performance, confirming that better records lead to better financial outcomes.
The study concluded that record keeping is a key factor in financial success. It recommended that FINCOM fully transition to digital systems, standardize record keeping practices across all departments, and regularly train staff on proper financial documentation. Limitations of the study included its focus on only one organization and the use of self-reported data.
The research provides useful insights for financial institutions aiming to improve their performance through better record keeping. Future studies could explore the role of employee training, regulatory compliance, and customer satisfaction in relation to financial record management.
ng software and Excel spreadsheets, although some still use manual methods. The quality of financial records was rated as generally high, and most respondents agreed that proper record keeping helped improve budgeting, increase profits, and support better decision-making. A Pearson correlation analysis showed a strong and positive relationship between record keeping quality and financial performance, confirming that better records lead to better financial outcomes.
The study concluded that record keeping is a key factor in financial success. It recommended that FINCOM fully transition to digital systems, standardize record keeping practices across all departments, and regularly train staff on proper financial documentation. Limitations of the study included its focus on only one organization and the use of self-reported data.
CONTRIBUTIONS OF MANUFACTURING INDUSTRIES ON SOCIO-ECONOMIC DEVELOPMENT CASE OF TORORO CEMENT IN OSUKURU T|OWN COUNCIL IN TORORO DISTRICT.
(Uganda Christian University, 2025-09-12) Osilo Ben.
This study evaluated the contribution of Tororo Cement Limited to the socio-economic development of families in Osukuru town council. The objectives were to To find out the contribution of Tororo cement factory to the surrounding community, To establish the challenges faced by the families in Osukuru town council due to the presence of Tororo cement limited and to suggest strategies to address the challenges faced by families in Osukuru. This study used primarily utilize a mixed-methods approach employing both qualitative and quantitative approaches. A total of 250 were part of the study. The findings revealed that The factory has contributed to better roads and transport networks in the area, The company’s support for schools and hospitals has improved community welfare, Local businesses have benefited from the factory’s presence, Training programs by Tororo Cement have enhanced employable skills in the community, The challenges facing the community living near Tororo cement factory included Dust/emissions cause respiratory diseases (asthma, bronchitis), Industrial runoff pollutes groundwater, reducing clean water access , Noise from blasting/trucks disrupts sleep and quality of life. The Strategies to improve the lives of the community living near Tororo cement factory included Installations of electrostatic dust filters to reduce air pollution, building water treatment plants to purify industrial runoff, Implement noise barriers and limit blasting to daytime hours’ land compensation framework
The study concluded that Tororo Cement Factory has played a significant role in the socio-economic development of its surrounding community by creating employment opportunities, supporting local businesses and therefore recommended Increase investments in education, healthcare, and vocational training to empower local residents and enhance skills development.
LOAN PORTFOLIO MANAGEMENT AND FINANCIAL PERFOMANCE IN MICROFINANCE INSTITUTIONS IN UGANDA (CASE STUDY OF GODRICH MICROFINANCE LIMITED, BUDAKA DISTRICT)
(Uganda Christian University, 2025-09-07) OKONGO PONSIANO FORI
This study is to establish the relationship between loan management and the financial performance of microfinance institutions, using Godrich Microfinance Limited as a case study. The study followed a quantitative approach and adopted a Case study design. The key respondents of the study were the relationship officers that deal directly with identification and recommendation of prospective loan borrowers. The study findings revealed the existence of: a significant relationship between loan portfolio planning and financial performance (r=.27, p<.05); the existence of: a significant relationship between client screening and financial performance (r=.34, p<.01); and the lack of a significant relationship between credit risk control and financial performance. The study concluded that loan portfolio planning and client screening are very key to MFIs financial performance. Credit risk control plays an insignificant role in MFIs financial performance as explained by the key objectives and the inherent nature of the type of clients served by MFIs. It is recommended that MFIs strengthen their portfolio planning and client screening policies, and continue to improve on their credit risk control policies in line with their key objectives. Further research is recommended to cover more MFIs, and a study on the role of insurance as hedge to MFIs inherent risk is highly recommended.
THE EFFECT OF MICROFINANCE SERVICES ON THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN BUKWO TOWN COUNCIL, BUKWO DISTRICT
(Uganda Christian University, 2025-09-04) CHEROTICH VICTOR
This study investigated the effect of Micro finance services on the performance of small and medium enterprises in Bukwo Town council, Bukwo District . Employing a cross-sectional design with a mixed methods approach, the research collected both quantitative and qualitative data. Quantitative data were analyzed using stratified random sampling and purposive sampling, while qualitative data were used to complement and explain the quantitative findings under descriptive statistics. The study specifically focused on three issues Types of microfinance services accessed by SMES, Relationship between microfinance services and financial performance and challenges faced by SMES in accessing and utilizing micro finance services. A total of 200 respondents participated in Small and medium institution. The response rate of 57% ensured reliable and representative data for analysis. Descriptive statistics revealed moderate to high agreement among respondents that micro finance services align with Town council priorities, timely disbursement of funds occurs, and monitoring activities are regularly conducted. Correlation analysis revealed significant positive relationships between Micro finance services on the performance of small and medium enterprises (r = 0.54, p < 0.01), Types of microfinance services accessed by SMES (r = 0.61, p < 0.01), Relationship between microfinance services and financial performance (r = 0.72, p < 0.01). These findings indicate that effective planning, proper implementation, and consistent monitoring of Microfinance services contribute substantially to enhancing performance of small and medium enterprises within the Town council setting. The qualitative data further supported these results by highlighting the role of stakeholder engagement during planning, adherence to procurement guidelines during implementation, and the importance of audit feedback during monitoring in promoting SMES. The study was grounded in Agency Theory, which emphasizes the need for monitoring mechanisms. The study recommends strengthening stakeholder participation, improving expenditure controls, and institutionalizing regular monitoring and
feedback mechanisms to further improve Performance of small and medium enterprises in Bukwo Town council ,Bukwo District
COMPUTERIZED ACCOUNTING SYSTEMS AND FINANCIAL PERFORMANCE OF GENERAL MERCHANDISE BUSINESSES IN UGANDA (CASE STUDY OF NOVO ENTERPRISES LIMITED, TORORO)
(Uganda Christian University, 2025-08-29) NYAMWENGE SHARON AGNES
The study examined the relationship between Computerized Accounting Systems and financial
performance of General Merchandise businesses in Uganda, A case of Novo Enterprises
Limited, Tororo Branch. The study was based on three specific objectives including examining
the relationship between computerized data filing and financial performance of NEL,
determining the relationship between computerized data storage and financial performance of
NEL and assessing the relationship between computerized data retrieval and financial
performance of Novo Enterprises Limited. Theoretically, this study was underpinned by the Technology Acceptance Model theory. This
study used across-sectional survey design with both qualitative and quantitative approaches.
The population of the study was 150 employees with a sample size of 100 employees. The
study employed both purposive and simple random sampling. Findings from the study show
that that Computerized Record Storage is the greatest contributor to financial performance with
beta value = 0.551 at 0.001 level of significance. This means that Computerized Record storage
has a positive and significant effect on financial performance. Findings from the study reveal
that Computerized Record Filling is the second contributor to financial performance with beta
value = 0.439 at .003 level of significance. This means that Computerized Record filling has a
positive and significant effect on financial performance. Findings from the study show that
Computerized Record Retrieval is the third contributor to financial performance with beta value
= 0. 342 at .931 level of significance. This signifies that Computerized Record Retrieval has a
positive and significant effect on financial performance. Findings from the model summary
using predictors including Computerized Record Filling, Computerized Record Storage, and
Computerized Record Retrieval produced Adjusted R Square value of 0.971. This shows that
97.1% variations in financial performance are caused by Computerized Record Filling,
Computerized Record Storage, Computerized Record Retrieval while the remaining 2.9%
variations in financial performance are as a result of other factors.
According to the study, Novo Enterprises Limited's management should make sure that
financial records are kept up to date and reported objectively at all times. This could enhance
the standards of financial data handed in, which could assist in decision-making and enhance
Novo Enterprises Limited’s financial performance. The results of the study showed that
computerized record retrieval significantly improves financial performance. The study suggests
Novo Enterprises Limited’s management undertake an investment in database development to
provide simple data backup, archiving, and retrieval as needed. The management of NEL
should make sure that records are properly preserved in safe locations for a suitable amount of
time in order to improve financial performance, based on the fact that records storage has a
positive and significant effect on the financial performance
SOCIO-ECONOMIC FACTORS AND TEENAGE PREGNANCIES IN AKERIAU SUB-COUNTY, AMURIA DISTRICT
(2025-09-01) ALWA ESTHER
ABSTRACT
The study concentrated on the topic socio-economic factors and teenage pregnancies in Akeriau sub-county, Amuria district study used a descriptive mixed research design and it considered a sample size of 86 respondents. Findings of the study revealed that: Economic poverty has a very big influence on teenage pregnancies, that economic poverty creates lack of resources and support resulting in to teenage pregnancies, that there is a relationship between peer pressure and teenage pregnancies, that there is a relationship between peer pressure and teenage pregnancies, that curiosity due to peer pressure contributes on increasing teenage pregnancies and lastly that boys face peer pressure validation of man hood regarding sexual activity leading to teenage pregnancies. The study recommends that: Government should put in place programs to help reduce on increasing levels of poverty within the community, that there is need to sensitize the community on cultural perceptions in order to reduce on increasing teenage pregnancies and lastly that Government and stakeholders should ensure that strict policies are put in place to reduce on teenage pregnancies.
ACCOUNTING PRACTICES AND FINANCIAL REPORTING IN LOCAL GOVERNMENT: CASE STUDY OF BUTEBO DISTRICT LOCAL GOVERNMENT
(Uganda Christian University, 2025-08-22) WASUNIRE CHARLES
This research report was undertaken investigate accounting practices and financial reporting in local government. This study examined the effect of different accounting methods accrual accounting, modified accrual accounting, and cash accounting on the financial reporting of Butebo District Local Government. The research adopted a descriptive survey design using quantitative approaches. Data were collected through closed mended questionnaires. The findings revealed that accrual accounting moderately enhances financial reporting, with 66% of respondents (44% strongly agreed, 22% agreed) confirming its role in improving accuracy and accountability. Modified accrual accounting was found to have the strongest influence, with 72% of respondents
acknowledging its effectiveness in improving the comparability and reliability of financial statements. Regression analysis confirmed this with a strong positive relationship (Beta = 0.521, p = 0.000). In contrast, cash accounting showed a weak positive impact (Beta = 0.042, p = 0.032), with only 36% of respondents finding it helpful for accurate reporting. The study concludes that while modified accrual accounting is the most effective method for enhancing financial reporting
in the public sector, accrual accounting also contributes positively. Cash accounting, though still in use, lacks the depth needed for transparent and comprehensive financial reporting. The study recommends a shift towards modified accrual practices for improved accountability, reliability, and decision-making in public financial management.
BUDGETARY MANAGEMENT AND FINANCIAL ACCOUNTABILITY IN BUKWO DISTRICT LOCAL GOVERNMENT
(Uganda Christian University, 2025-08-22) KITIYO MOSES
This study investigated the effect of budgetary management on financial accountability in Bukwo District Local Government. Employing a cross-sectional design with a mixed methods approach, the research collected both quantitative and qualitative data. Quantitative data were analyzed using SPSS Version 24, while qualitative data were used to complement and explain the quantitative findings under descriptive statistics. The study specifically focused on three budgetary management dimensions: budget planning, budget implementation, and budget monitoring, examining their relationships with financial accountability. A total of 77 respondents participated, including political leaders, budget officers, finance staff, internal auditors, and other employees. The response rate of 88.7% ensured reliable and representative data for analysis. Descriptive statistics revealed moderate to high agreement among respondents that budgetary processes align with district priorities, timely disbursement of funds occurs, and monitoring activities are regularly conducted. Correlation analysis revealed significant positive relationships between budget planning and financial accountability (r = 0.54, p < 0.01), budget implementation and financial accountability (r = 0.61, p < 0.01), and budget monitoring and financial accountability (r = 0.72, p < 0.01). These findings indicate that effective planning, proper implementation, and
consistent monitoring of budgets contribute substantially to enhancing financial accountability within the local government setting. The qualitative data further supported these results by highlighting the role of stakeholder engagement during planning, adherence to procurement guidelines during implementation, and the importance of audit feedback during monitoring in promoting transparency and accountability. The study was grounded in Agency Theory, which emphasizes the need for monitoring mechanisms to align agent behavior with principal interests, underscoring the practical relevance of budgetary controls in public finance management. The study recommends strengthening stakeholder participation, improving expenditure controls, and institutionalizing
regular monitoring and feedback mechanisms to further improve financial accountability in Bukwo District Local Government.
FINANCIAL ACCOUNTABILITY AND SERVICE DELIVERY IN LOCAL GOVERNMENT IN UGANDA. A CASE OF BUSIA MUNICIPAL COUNCIL
(Uganda Christian University, 2025-08-08) WABWIRE LABANI
This study investigated the effect of financial accountability on service delivery in local
government, with a specific focus on Busia Municipal Council in Uganda. Guided by three key
objectives, the research examined the influence of budget transparency, expenditure control, and
reporting practices on the quality and effectiveness of public service delivery. Employing a
cross-sectional research design, the study integrated both quantitative and qualitative methods to
capture a comprehensive snapshot of the current financial management practices and their
impacts within the council. Data were collected from diverse participants, including council
employees, finance staff, service department heads, and community representatives, achieving an
overall response rate of 91.96%. Regression analysis was utilized to quantify the predictive
effects of the independent variables on service delivery. The findings revealed that budget
transparency positively affects service delivery (β = 0.568, p < 0.001), explaining 30.8% of the
variation. Expenditure control demonstrated a significant positive relationship (β = 0.463, p <
0.001), accounting for 41.5% of the variance, highlighting the importance of rigorous financial
controls in resource management. Reporting practices exhibited the strongest effect (β = 0.771, p
< 0.001), explaining 62.3% of the variation in service delivery, underscoring the critical role of
accurate, timely, and transparent financial reporting in enhancing accountability and public
trust. The study concluded that strengthening financial accountability through enhanced budget
transparency, strict expenditure control, and improved reporting practices significantly improves
service delivery in Busia Municipal Council. Recommendations include adopting accessible
budgeting processes, enforcing internal controls, implementing modern reporting frameworks,
LOCAL REVENUE MANAGEMENT AND FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS: A CASE STUDY OF ATUTUR SUB-COUNTY, KUMI DISTRICT
(Uganda Christian University, 2025-08-14) ASERAIT CHRISTINE
The study established the relationship between local revenue management and financial performance in local governments with specific reference to Atutur Sub County, Kumi District. Based on this, three specific objectives were formulated and these are; to examine the relationship between local revenue planning and financial performance Atutur Sub County; to assess the relationship between local revenue collection and financial performance in Atutur Sub County and to determine the relationship between local revenue control and
financial performance in Atutur Sub County. This study adopted a case study research design using triangulation approach in which both qualitative and quantitative techniques of data collection were used. The study found out that there is a significant and positive relationship between local revenue planning, local revenue collection, local revenue control and financial performance in Atutur Sub County. It is concluded that an effective and efficient local revenue management is very critical for enhancing financial performance in local governments. Consequently, the study recommends that all the key stakeholders be involved in local revenue planning, collection and the effectuation of a meaningful internal local revenue control mechanisms that will guarantee proper allocation of resources improve financial performance in Atutur sub - County among other local governments.
REWARD MANAGEMENT AND EMPLOYEE PERFORMANCE IN PRIVATE ORGANIZATIONS. A CASE STUDY OF MOUNT ELGON MILLERS
(Uganda Christian University, 2025-08-19) Kogoya Constance
This study examined the relationship between reward management and employee performance within private organizations, specifically at Mount Elgon Millers. The research aimed to assess how recognition, promotion, and delegation impacted employee performance among employees. With a population of 40 and a sample size of 36 respondents chosen using the Morgan Table, the study found that recognition positively correlated with employee performance, with 75% of respondents reporting its significant influence, though only 55% felt that current practices were consistent and meaningful. Promotion also affected employee performance, as 60% of respondents indicated that promotions influenced their motivation; however, 50% expressed concerns about fairness
and transparency. Delegation showed varied effects, with 65% of employees feeling empowered by delegated tasks, while 40% reported added stress. The study concluded that recognition, promotion, and delegation were crucial for employee performance but needed to be integrated with other factors. It recommended improving recognition practices for consistency, ensuring fairness in promotions, and tailoring delegation strategies to individual needs to enhance overall employee satisfaction.
BUDGET CONTROL AND FINANCIAL PERFORMANCE OF MANAFWA TOWN COUNCIL, MANAFWA DISTRICT
(Uganda Christian University, 2025-08-06) metrine nabustebi
The purpose of this study was to establish the relationship between budgetary control and the
financial performance of Manafwa Town Council. The specific objectives were to find out the
relationship between planning and financial performance, to analyze the relationship between
budget execution and financial performance, and to examine the relationship between budget
monitoring and financial performance. A cross-sectional research design was adopted, and a
sample size of 75 respondents was determined using solvene formular of 1960. Data were
collected through questionnaires and interviews and analyzed using descriptive statistics,
correlation, and regression analysis. The findings revealed a strong positive relationship between
budgetary planning and financial performance with a Pearson correlation coefficient of 0.621 and
a significance level of 0.000. Regression analysis showed that budgetary planning explained 38.6
percent of the variance in financial performance, with an R square of 0.386 and a significant F
value of 219.764 at p<0.05. The study concluded that budgetary control significantly influences
the financial performance of the Town Council. It was recommended that Manafwa Town
Council should improve participatory planning, ensure consistent execution of budgets through
proper internal controls, and strengthen budget monitoring practices through community
engagement and transparency initiatives.
INTERNAL CONTROLS AND FINANCIAL PERFORMANCE IN MICROFINANCE INSTITUTIONS IN UGANDA.
(Uganda Christian University, 2025-07-28) AMAGORO CAROLINE
This study investigates the relationship between internal controls and financial performance of microfinance institutions in Uganda a case of Tujijenge Financial Services Ltd. The study was guided by specific objectives which was to examine the effect of control environment on financial performance of microfinance institutions, to examine the effect of risk assessment on financial performance of microfinance institutions, to investigate the effect of monitoring activities on financial performance of microfinance institutions and to examine the effect of communication on financial performance of microfinance institutions specifically Tujijenge Financial Services Ltd. The researcher employed across sectional survey design to explore information from different stakeholders in selected microfinance institutions at a given point of time. A sample size of 100 respondents was considered for the study, selected by simple random sampling and purposive sampling techniques. Data was collected through primary sources using structured questionnaires and interviews. Findings revealed that there is a strong relationship between internal controls and financial performance, as provided by (r = .703; sig. <.05). This suggests that variations in internal control systems are associated to variations in financial performance. The study also established positive and significant relationships between risk management and financial performance (r = .627; sig. <.05), control activities and financial performance (r = .604; sig. <.05), control environment and financial performance (r = .557; sig. <.05), and monitoring controls and financial performance (r = .595; sig. <.05). The study shows that variations in all the dimensions of internal control are strongly associated to variations in financial performance. This shows that while each of the components of IC affected financial performance differently with a dominant influence evident in risk management, and least in control environment. The four components worked together and were complementary in realization of desired financial performance. Microfinance institutions like Tujijenge Financial Services Ltd need to be keen in adhering to each of these IC components, holistically. Basing on these results, the researcher concludes that microfinance institutions that have strong internal control systems are likely to register strong financial performance. In real sense, if TFS focuses on enriching its ICs, the potentials of realizing positive financial performance scores, and meeting set targets, which was not the case by study time is possible. In addition to this, other factors having a strong bearing on the financial performance of Microfinance institutions should be explored by future research.
ADOPTION OF EMERGING TECHNOLOGIES IN LAST MILE DELIVERY
(Uganda Christian University, 2025-09-12) Sandrine Umuhirewase
ABSTRACT
The study titled “Adoption of Emerging Technologies in Last-Mile Delivery: Opportunities and Challenges. A Case Study of Jumia” aimed to investigate how emerging technologies influence delivery speed and accuracy, reduce operational costs while improving efficiency, and enhance customer satisfaction in Jumia’s last-mile delivery operations.
A descriptive cross-sectional research design was employed, utilizing a mixed-methods approach. Quantitative data were collected using structured questionnaires distributed to 80 selected employees, including delivery personnel and customer service representatives, to measure delivery outcomes and operational efficiency. Qualitative data were gathered through semi-structured interviews with operations and logistics staff to explore deeper their experience and perceptions of technology implementation. Probability (simple random) and non-probability (purposive) sampling were employed to realize representativeness and richness of data. Descriptive and inferential statistics were utilized for quantitative responses, and thematic content analysis for qualitative responses.
The findings proved that emerging technologies significantly improve delivery speed, accuracy, and operating efficiency at Jumia. Technologies such as real-time tracking, route optimization, and automation systems improved delivery reliability, minimized errors, and minimized delays. Cost-effectiveness was realized through reduced fuel consumption, lower customer service costs, and easier order processing. Besides, customer satisfaction was positively impacted via timely notifications, correct deliveries, enhanced communication, and transparency, leading to increased loyalty and trust. Generally, technology adoption was proven to be a major driver of competitiveness and performance in last-mile delivery.
Based on these findings, the study recommends that Jumia needs to keep investing in advanced technologies such as Artificial Intelligence (AI), Internet of Things (IoT), and predictive analytics in order to increasingly accelerate delivery speed, accuracy, and operational efficiency. The company should also utilize automated systems for warehouse and routing management, create centralized digital communication interfaces, and provide continuous training to staff on new emerging technologies.
THE ROLE OF MONITORING AND EVALUATION IN THE SUCCESSFUL IMPLEMENTATION IN MUKONO DISTRICT
(Uganda Christian University, 2025-09-19) KIZITO GIDEON
This study was conducted to determine the role of monitoring and evaluation practices in the successful implementation of projects in Mukono district. The objectives of this study were to establish the extent to which data management impacts the successful implementation of projects in Mukono district, Assess the effects of communication of M&E findings on successful implementation of projects in Mukono district and Assess the impact of capacity of M&E team (staffing and finances) on the successful implementation of projects in Mukono district. This study employed a cross-sectional research design and targeted 14 respondents and a sample of 22 respondents of the target population was considered. Stratified sampling technique method was used and primary data was collected through the use of questionnaires. A pilot study was conducted to pretest the validity and reliability of instruments for data collection. The research supervisor’s opinion was obtained to ensure content validity of the research instrument. The test re-test technique was used to estimate the reliability of the instruments. Cronbach's Alpha Coefficient of values greater or equal to 0.7 will be an acceptable indicator of internal consistency. The data was analyzed using SPSS version 21 and presented using frequency tables to facilitate comparisons and conclusions. Data collected was analyzed and interpreted based on the identified independent and dependent variable. The data was analyzed using Correlation regression where the study used Spearson’s correlation to relate the variables, This was to establish if there was a correlation between dependent variable Successful project implementation against independent variable of data management and its influence to successful project implementation, communication of M&E findings and successful project implementation as well as capacity of M&E team (staffing and finances) and successful project implementation. The study revealed that strength of data management, communication of M&E findings and selection of capacity of M&E team (staffing and finance) played an important role in determining the successful implementation of projects in Mukono district. M & E is important for success of any project, yet in most projects it has not been adopted effectively. The role of data management, communication of M&E findings and capacity of M&E (staffing and finances) leaves only 24.8 percent unexplained. The P- value of 0.000 (Less than 0.05) implies that the model of M&E factors influencing project success is significant at the 95% confidence level. The researcher concluded that there is need to evaluate other factors which contribute to project success and also the capacity of M&E team should be given its due recognition to the role it plays in ensuring successful implementation of projects in Mukono district.
FINANCIAL ACCESSIBILITY AND GROWTH OF SMES IN KAWEMPE DIVISION KAMPALA
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-25) NAMAYANJA ESTHER
The study's goal was to investigate the growth and financial accessibility of SMEs in Kampala's Kawempe Division. The following are the objectives guided the research: to ascertain the relationship between credit policy and SME growth in Kawempe division, to quantify the relationship between interest rates and SME growth in Kawempe division, and to ascertain the relationship between financial awareness and SME growth in Kawempe division.
A cross-sectional survey research design was utilized in the research. To enable conclusions regarding the population of interest at a given point in time, the design involves data collection.
The research established that there was a significant perception among SMEs that stringent credit conditions impede their growth opportunities.
Key observations on how finances and financial management practices impact business performance can be made from analysis of answers on the relationship between interest rates and the growth of small and medium-sized enterprises (SMEs) in Kawempe Division.
To help SME owners with a better grasp of financial management, financing mechanisms, and investment strategies, the study suggested introducing focused financial literacy programs. They may be in a better position to make sound decisions that drive business development in turn.
It also recommended support for financial institution creation of accommodating credit policies that permit SME requirements. This includes reducing the collateral demands and offering diversified repayment terms that are in tune with small firm cash flow cycles.
THE IMPACT OF ACCOUNTING INFORMATION ON INVESTOR CONFIDENCE IN UGANDA: A CASE STUDY CARRIED OUT IN NAMANVE INDUSTRIAL PARK
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-15) PEACE ESTHER NAMUGAYA
The main aim of the study was to establish the impact of accounting information on investor confidence, a case study that was carries on SME’s in Namanve Industrial Park.it was guided by the following objectives: to measure the extent to which accounting regulations contribute to maintaining investor confidence, assessing the impact of transparency in accounting information on investor decisions and evaluate the level of confidence investors place in audited accounting information. In the study, quantitative data was obtained with a total of 100 respondents including: SME owners, managers, investors and accountants. The findings reveal that opinions of accounting regulations, transparency and audits boost investor confidence. It was therefore concluded that accounting information affects investor confidence in Uganda.
Impact of Working Capital Management on the profitability of Manufacturing firms
(Uganda Christian University, 2025-09-24) Ignatius Kadama
Effective management of working capital is crucial for the financial sustainability of manufacturing firms, particularly in developing economies where access to finance is limited. This study examined the impact of working capital management on the profitability of manufacturing companies in Nakawa Industrial Area Uganda. Specifically the study assessed the influence of cash management, inventory management, payables management on profitability. The research was motivated by persistent challenges faced by manufacturing firms, including liquidity constraints, rising operational costs, and declining profits margins, despite their strategic importance in industrial growth and employment creation. A descriptive and correlation research design was employed using both quantitative and qualitative approaches. Data were collected through questionnaires administered to 35 respondents of which 30 were successfully returned and 10 targeted interviews of which 7 were conducted. The data where analysed using descriptive statistics, correlation analysis and regression techniques. The findings revealed that efficient cash management and receivables management had a positive and significant effect on profitability while poor inventory management was associated with reduced returns. Regression analysis confirmed that working capital components jointly explained a substantial variation in profitability of firms in Nakawa Industrial Area. The study concludes that firms that optimize their working capital cycles are more likely to remain profitable and competitive.
THE ROLE OF SOCIAL WORK AGENCIES IN PROMOTING ELDERLY WELFARE IN KAYUNGA VILLAGE; A CASE OF ROTOM
(Uganda Christian University, 2025-10-01) KEBIRUNGI TRACY
The study titled “The Role of Social Work Agencies in Promoting Elderly Welfare in
Kayunga Village: A Case of ROTOM” was conducted to examine how social work agencies
support older persons, guided by three objectives: identifying the social work services
provided by ROTOM, assessing the social needs of the elderly, and exploring the challenges
faced in service delivery. Using a sample size of 63 respondents, findings showed that
ROTOM provides home care, health referrals, counselling, financial assistance, and social
support groups, with financial assistance (62%) and social support groups (61%) being most
effective, and regression analysis confirming a significant positive effect on elderly welfare
(Beta = 0.153, p = 0.007, Adjusted R² = 0.096). Social needs such as healthcare access (80%)
and companionship (56%) were critical, though financial stability remained weak, and
regression results showed significant influence on welfare (Beta = 0.224, p = 0.015, Adjusted
R² = 0.077). Challenges included stigma and ageism (75%), shortage of trained social
workers (62%), and limited awareness (68%), though regression analysis showed their effect
was weak (Beta = 0.091, p = 0.169, Adjusted R² = 0.021). The study concludes that social
work services, though impactful, remain under-resourced; addressing social needs is vital for
welfare improvement; and systemic barriers undermine service delivery. It recommends that
the government should strengthen funding, integrate elderly care into national programs,
enhance social worker capacity, and expand awareness and anti-stigma initiatives to ensure
inclusive and sustainable elderly welfare in Uganda.
RISK MANAGEMENT AND FINANCIAL PERFORMANCE IN COMMERCIAL BANKS (A CASE STUDY OF DFCU MBALE BRANCH)
(Uganda Christian University, 2025-07-26) NABUZALE ESTHER
The research was undertaken to assess the effect of risk management on financial performance of commercial banks in Uganda, case of DFCU Bank, Mbale branch. It was guided by three objectives; to assess the effect of risk identification, to determine the effect of risk analysis and to analyze the effect of response planning on financial performance of DFCU Bank Mbale branch. The researcher used a sample size of 63 respondents and used questionnaires and interview guide to collect data and later the data was analyzed using the statistical package for social sciences (SPSS). Results of the first objective showed that risk identification has a significant effect on financial performance of DFCU Bank Mbale branch. Supported by the following responses; 30% strongly agree, 24% Agree to the statement that employees ensure that all potential project risks are identified; 33% strongly agree, 29% agree to the statement; 48% strongly agree, 13% Agree to the statement that careers in safety management often entail planning for the worst while expecting the best; Results of the second objective revealed that risk analysis has a significant effect on financial performance of DFCU Bank Mbale branch. Supported by the following responses; 35% strongly agree, 21% Agree to the statement that respondents anticipate and reduce the effect of harmful results from adverse events. Results of the third objective showed that response planning has a significant effect on financial performance of DFCU Bank Mbale branch. 22% strongly agree, 29% strongly agree to the statement that employees are appropriate to the severity of the risk. The bank should establish a comprehensive risk management policy and framework that defines roles, responsibilities, and processes for identifying, assessing, and managing risks