UCU Scholar
Welcome to the Uganda Christian University Scholar
It aims to collect, preserve and showcase the intellectual output of undergraduate students of UCU. This growing collection of research includes dissertations, Extended Essays, Past Exam Papers, Research Reports, and more.
- The Repository ingests documents, audio, video, datasets and their corresponding Dublin Core
- The aim is to open up this content to local and global audiences, with have optimized well for Google Scholar so your items here shows up on Google Scholar searches
- we also issue permanent urls and trustworthy identifiers, including optional integrations with handle.net and DataCite DOI
Not Registered? Click here to Register
For more information Visit any UCU Library
Communities in UCUScholar
Select a community to browse its collections.
Recent Submissions
A dissertation report on a study topic risk management Practices and performance of Christian based higher Education institutions, a case study of Uganda Christian University main campus
(Uganda Christian University, 2026-04-15) Cranima Leus Nyapidi
This study aims to evaluate the association of risk management practices and performance of
Christian based higher education institutions. This cross-sectional study applies the quantitative
and qualitative approach of study. Primary data was used through the administration of
questionnaire and data was analyzed using SPSS. The study was driven by the following
objectives: (i) To explore the influence of risk identification on the performance of Christian
based higher education institutions (ii) To determine the relationship risk response and
performance of Christian based higher education institutions. (iii) To determine the effect of risk
monitoring on performance of Christian based higher education institutions.
To achieve these objectives descriptive statistics, correlation analysis and regression analysis
were utilized in analyzing the data. The strong positive correlation between the independent
variable and the dependent variable demonstrated that the better Christian based higher education
institutions manage risk, the higher their performance is and better they achieve their institutional
missions, stakeholder satisfaction and sustainable development. The findings recommend that
institution should set a central risk register which is reviewed on quarterly basis gradual
integration of risk transfer mechanism like insurance while minimizing the highly risky practice.
Identification of clear institution risk appetite and tolerance, continuous education of staff and
faculties about risk management and its importance for institutional performance and long-term
sustenance of mission should be done.
Accounting standards compliance and quality of financial reporting of corporate institution
(Uganda Christian University, 2026-04-14) Julie Nnyanzi
Compliance with accounting standards is essential in ensuring the quality and credibility of financial reporting, especially in the banking industry where stakeholders rely on accurate and reliable financial reporting. This study sought to investigate the impact of compliance with IFRS on the quality of financial reporting at Stanbic Bank Uganda. This study was informed by the need to determine whether the bank’s compliance with IFRS translates into financial
reports that are relevant, reliable, transparent, and useful in decision-making. The specific objectives of the study were: To examine the impact of compliance with accounting standards on the quality of financial reporting; To examine the quality of financial reports in terms of their relevance, reliability, and transparency; and To identify the challenges facing Stanbic Bank Uganda in achieving compliance with IFRS. A descriptive and explanatory research design was used in this study. The study targeted Stanbic Bank Uganda headquarters in Kampala. Data collection instruments used were questionnaires and financial reports. Data analysis was done using statistical analysis. The target population in this study comprised employees of Stanbic Bank Uganda, specifically those working in the accounting, auditing, finance, and compliance departments. These include accountants, auditors, finance officers, compliance officers, and management. The total target population is estimated at 80 employees working in the aforementioned departments. A sample of 67 respondents was selected using Yamane’s (1967) sample size calculation. The study was guided by the desire to provide useful information for bank managers, regulators, and stakeholders, as well as contribute to the small body of empirical studies on IFRS compliance and financial reporting quality in Uganda. It revealed that adhering to accounting standards has a significant positive effect on the quality of financial reports in terms of accuracy, reliability, and transparency. Stanbic Bank Uganda was singled out as a firm that generates quality financial reports due to effective governance, IFRS compliance, and effective auditing practices. However, the study also revealed that there are challenges in adhering to accounting standards, such as the complexity of the rules, inefficiency in the system, and inadequacies in terms of skills required for effective compliance. This calls for continued investment in technology and skill development for effective compliance with accounting standards, as revealed in the findings. Stanbic Bank Uganda, for example, has a clear way forward in terms of improving governance, adhering to IFRS, and improving system integration for effective operation, reducing inefficiency and waste in the system. Continued commitment to greater transparency, effective internal control, and cooperation with regulatory bodies is crucial for effective and reliable financial reporting.
Saving behaviour and financial resilience among Ugandan adults
(Uganda Christian University, 2026-04-14) Jaspher Oula Agwa
Financial strain remains a major challenge among Ugandan adults due as a result of income instability, health emergencies as well as the rising costs of living. This study examined the relationship between saving behaviour and financial resilience while making use of secondary data from Finscope Uganda 2023 survey. The study mainly focused on saving behaviour, level of financial resilience, and the relationship between the two. Findings revealed that 64% of Ugandan adults saved, although most relied on informal methods such as home saving, constituting to 56.2%. Saving was also found to be largely irregular, those saving occasionally with 35.9%. Financial resilience was also found to be moderate with mean of 0.52., at the same time having low resilience capabilities of only 29.4% The study further established a positive and significant relationship (r = 0.462, p <0.01) between saving behaviour and financial resilience, with regression results which confirmed that improved saving behaviour increases resilience of individuals. The study concludes that even though saving is seen to be common, its informal and irregular nature still limits its effectiveness in enhancing financial resilience. A recommendation is directed toward drive that promotes regular saving, emergency-focused saving and use of formal saving mechanisms so as to strengthen individual and household financial resilience among Ugandan adults.
FINANCIAL LITERACY AND ENTERPRENERIAL INTENTIONS AMONG UNIVERSITY STUDENTS IN UGANDA: A CASE STUDY OF UGANDA CHRISTIAN UNIVERSITY.
(Uganda Christian University, 2026-04-14) Arthur Kugonza
The study contains the background of the study, statement of the problem, purpose, specific objectives, among other contents in chapter 1. The study reviewed literature which is indicated in chapter 2 and examined the influence of financial literacy on entrepreneurial intentions among university students in Uganda, using Uganda Christian University as a case study. A descriptive cross-sectional survey design guided by research methodology in chapter 3 was used and the data was analyzed using descriptive statistics, correlation, and simple regression analysis as explained. The findings indicated in chapter 4 showed that students possess moderate levels of financial literacy and that financial literacy has a significant positive influence on entrepreneurial intentions, explaining 34.6% of the variation. However, challenges such as limited income, inadequate awareness of investment options, fear of financial failure, and difficulty applying financial knowledge were found to constrain entrepreneurial engagement. The study, in chapter 5 concluded that improving financial literacy through practical training is essential for strengthening entrepreneurial intentions among university students.
The effect of accounting informtiom systems on sme operational profitability in kitoro, entebbe municipality
(Uganda Christian University, 2026-04-13) Jemimah Ruth Akullo
This study examines the effect of Accounting Information Systems on the operational profitability of small and medium sized enterprises within kitoro, Entebbe municipality. The research is guided by four objectives: to identify the effect of AIS on operational profitability of SMEs, to establish the relationship between AIS and operational profitability, to identify the challenges SMEs face in implementing and utilizing AIS and to identify strategies to enhance AIS effectiveness. The study adopted a mixed methods research design. Data was collected from a sample of 40 SMEs in kitoro using questionnaires and interviews. Quantitative details were evaluated using descriptive statistics while qualitative details were examined ideologically to provide contextual depth to the findings. The results reveal a notable positive effect of AISs on SME operational profitability with major benefaction including bettered accuracy of financial records, quicker transaction processing and improved cost control. The study confirms a powerful positive relationship between the effective use of AISs and elevated operational profitability, signifying that SMEs with strong AISs are in
a better position to recognize profitable opportunities and run operational expenses. However, the execution and utilization of AISs are obstructed by multiple challenges including high enactment costs, deficiency of technical expertise, and opposition to change from workforce and information security concerns. To conquer these obstacles, the study pinpoints crucial strategies such as financing staff training, choosing a system and user friendly software, application of strong
internal controls and nurturing a culture that embraces technological adaptation. The study wraps up that AISs are not simply tools for conformity but are strategic assets that directly leverage the operational profitability of SMEs. To enhance this effect, SMEs can forethoughtfully handle enactment challenges through strategic preparation, capacity development and constant system evaluation. The findings present beneficial insights for SME owners, managers and policymakers pursuing to leverage technology for eco friendly business growth and improved financial performance.
The role of corporate governance on financial performance of saccos in Western Uganda. A case study of igara-buhweju tea farmers’ sacco
(Uganda Christian University, 2026-04-13) Precious Ampumuza
This study examines the role of corporate governance in influencing the financial performance of SACCOs in Western Uganda with a specific focus on Igara-Buhweju Tea Farmers’ SACCO. The research investigated three key governance dimensions that is; transparency, accountability and board composition. A descriptive cross-sectional design was adopted, and primary data was collected through structured questionnaires from 38 staff members (response
rate 64.4%) using a five-point Likert scale. Findings revealed strong and positive perceptions across all three dimensions. Transparency recorded an overall mean of 4.18, with respondents strongly agreeing that information is
complete, timely, and rarely falsified. Accountability achieved the second-highest composite mean (4.24), driven particularly by leadership answerability to members (mean 4.63) and accurate reporting during Annual General Meetings. Board composition received the highest overall rating (mean 4.46), with very strong agreement on the consideration of integrity, track record, competence, and stakeholder representation although views on gender balance showed
slightly more variation. The results suggest that good transparency, accountability and board composition practices are already contributing to trust, operational efficiency, and financial outcomes at IGABU SACCO. However, minor gaps remain especially in the consistent publication of all public information and achieving fuller gender balance on the board. The study concludes that strengthening these governance elements can further enhance financial sustainability, member confidence, and long-term resilience in SACCOs. It recommends that IGABU improve information accessibility and board diversity initiatives, while Ministry of Trade, Industry and Cooperatives should introduce standardized governance reporting guidelines and regular board training programs for the sector.
Internal controls and financial performance in Ugandan university a case study of makerere university, Kampala and Uganda Christian university, mukono district
(Uganda Christian University, 2026-04-13) Joshua Okoth
Internal controls play an essential part of any organizational governance and its financial management. According to the Committee of Sponsoring Organizations of the Treadway Commission (COSO, 2013), internal controls consist of policies, procedures and processes that are designed to provide a reasonable assurance regarding the achievement of any organization objectives related to its operational efficiency, reliable financial reporting, safeguarding of its assets and compliance with applicable laws and relevant regulations. In both public and private institutions, effective internal control systems are fundamental for boosting the organization’s accountability and enhancing its financial performance.
IFRS adoption and financial reporting quality in the telecommunication industry:a case study of mtn Uganda
(Uganda Christian University, 2026-04-20) Trisha Mbabazi
This study explored how the adoption of International Financial Reporting Standards (IFRS) changed the quality of financial reports in Uganda’s telecommunications sector, with MTN Uganda as a detailed case. The research closely focused on three major standards IFRS 15, IFRS 9, and IFRS 16. Using a mix of survey responses from key stakeholders’ investors, financial analysts, and accountants along with a review of MTN’s annual reports before and after IFRS adoption, it emerged that stakeholders largely agreed that financial reporting at MTN Uganda has improved since IFRS was introduced. Reports are seen as more detailed, easier to compare with regional peers such as Airtel, and more trustworthy especially when it comes to recognizing revenue and accounting for leases and credit risks. However, the study also revealed significant hurdles. Many respondents noted that the new reports, while more thorough, have also become harder to understand. Others pointed to the difficulty of making reliable financial estimates in Uganda’s unpredictable economy, as well as the high costs of implementing these complex standards. These challenges remind us that global accounting rules may not always translate smoothly into local contexts. In the end, this research affirms that IFRS adoption has strengthened financial reporting at MTN Uganda. This has further brought it closer to global benchmarks and boosted
confidence among investors and regulators. But the journey is not complete. To make the most of these standards, Uganda’s telecom sector will need more guidance, training, and perhaps even tailored interpretations of IFRS to match local realities.
Working Capital Management and Performance of Retail Businesses in Iganga Market, Iganga Municipality, Iganga District
(Uganda Christian University, 2026-04-16) Julius Isaac Wanjoli
Effective working capital management is crucial for financial sustainability and
Performance of retail business. This study examines working capital management and performance of retail businesses in Iganga Market, Iganga Municipality. Specifically, it explores how cash management, inventory management and accounts receivable management influence business performance. The study adopts a mixed-method approach incorporating semi- structured interview and surveys to gather data from Vendors. The findings aim to provide insights into best practices for optimizing working capital to enhance performance. This research will contribute to existing body of knowledge and offer practical recommendation for business owners in the retail sector.
The Role of Mobile Money Adoption in Financial Inclusion Among Adults in Uganda, Evidence From Finscope Survey 2023
(Uganda Christian University, 2026-04-16) Jane Namukwaya
This work looks at how mobile money adoption has contributed to financial inclusion amongst adults in Uganda based on the results of the FinScope Uganda Survey 2023. Although mobile money has now broadened access to financial services, there are concerns on whether the access has been translated to meaningful and sustained financial participation. The gap that the study addresses is that mobile money adoption is conceptualized as a multidimensional construct, covering ownership, frequency of use and service diversity. It is a quantitative cross-sectional research design that uses secondary national representative data. Financial inclusion is measured
as a binary variable of financial inclusion and an index measuring the level of use of financial services. Descriptive statistics, bivariate and logistic regression analyses will be used to establish the association between mobile money usage and financial inclusion while controlling for socio demographic characteristics such as age, gender, education, income, and location. According to the findings, there is very widespread use of mobile money, with 64 percent of the population having mobile money accounts. Financial inclusion access is very widespread, with 87.3 percent of the entire population being financially included. Nevertheless, the findings indicate that the level of
financial inclusion is not uniform, and people, on average, use two to three financial services. The empirical results show that adoption of mobile money has a high and statistically significant impact on financial inclusion. It is important to note that frequency of use and service diversity prove to
be vital drivers, meaning that active and diversified use of the mobile money services is more critical than ownership. Moreover, socio-economic variables (education and income) have a positive impact on financial inclusion, whereas age and rural location are limiting. The paper finds that despite the transformative role of mobile money in increasing access to financial services in Uganda, access is not sufficient to lead to meaning financial inclusion. The
successful nature of inclusion is dependent on its persistent use and the scope of financial services availed. This paper thus suggests a change in policy emphasis to adopt an access-based approach and encourage active utilization, increase services, and overcome structural obstacles that restrict more intensive financial engagement.
Financial Record Keeping Practices on Growth of Small and Medium Enterprises. A Case Study of Kisaasi Market, Kampala Gayaza Road
(Uganda Christian University, 2026-04-16) Ines Simon Peter
This study investigated the effect of financial record-keeping practices on the growth of SMEs in Kisaasi Market. Specifically, it assessed the influence of daily sales records, profit and loss records, and expense records on SME growth indicators such as sales increase, profit improvement, business expansion, employment growth, asset accumulation, customer base expansion, and perceived benefits from record-keeping. The research adopted a descriptive cross-sectional design with a quantitative approach. The target population comprised 80 registered SMEs in Kisaasi Market. Using Yamane’s formula, a sample of 56 respondents was selected through purposive and simple random sampling. Correlation analysis showed significant positive relationships between all three record-keeping practices and SME growth (r = 0.58 for daily sales, r = 0.64 for profit/loss, r = 0.55 for expenses; all p < 0.01). Multiple regression results indicated that the three practices jointly explained 48.2% of the variance in SME growth (R2 = 0.482, p = 0.000). Profit and loss records exerted the strongest influence (β = 0.38, p = 0.001), followed by daily sales records (β = 0.29, p = 0.010) and expense records (β = 0.22, p = 0.046). The study concludes that financial record-keeping practices significantly and positively influence SME growth in Kisaasi Market, with profit and loss records playing the most critical role. However, persistent gaps in formal profit tracking and expense discipline limit faster expansion and employment creation. Recommendations include: (1) SME owners adopting simple monthly profit summaries and separating personal/business funds; (2) market associations organising short practical training sessions; (3) government providing free basic record-keeping tools and simplified tax education; and (4) financial institutions accepting simple records for small loans. These targeted interventions could strengthen financial discipline and accelerate SME growth in similar informal urban markets.
Impact of overtime payments on employees performance
(Uganda Christian university, 2026-04-16) Denis Deo Ocitti
This study examined the impact of overtime payment on employee performance at Uganda College of Commerce (UCC) Pakwach, Northern Uganda. The research specifically investigated the influence of overtime payment on employee motivation, the relationship between overtime payment and job satisfaction, and its effect on overall employee performance. A cross-sectional research design was adopted, targeting the entire staff population of UCC Pakwach. Using Yamane’s (1967) formula, a sample of 25 respondents was selected through purposive and simple random sampling techniques. Direct data collected using standardized questionnaires and semi-structured interviews, supplemented by secondary sources. Findings revealed a moderate positive perception of overtime payment’s influence on motivation (mean =3.30) and job satisfaction (mean =3.24), with fairness of rates and transparency in calculation emerging as key weak areas. However, overtime payment had the strongest perceived effort on overall performance (mean =3.50), particularly to optimize work quality. (mean =3.68) and productivity (mean =3.50). Pearson correlation analysis showed a strong statistically significant positive relationship between overtime payment and employee Performance (r=0.812, p<0.01). The study concludes that timely, fair, and transparent overtime payment significantly enhances employee performance in public tertiary institutions, while delays, low rates, and lack of transparency act as demotivators. It is recommended that UCC Pakwach management reviews overtime rates for competitiveness, improves transparency in calculation, and ensuring prompt disbursement to sustain motivation, satisfaction, and productivity. The findings contribute to the limited literature on overtime compensation in Uganda’s public collages and provide insights for administrators and policymakers in the education sectors.
The role of electronic fiscal receipting and invoicing system in enhancing tax compliance among smes in Uganda
(Uganda Christian University, 2026-04-16) Sarah Igoda
This study examines the influence of digital financial inclusion on financial health in Uganda using data from the FinScope 2023 survey. Financial health is measured as the ability of individuals to meet financial obligations, manage shocks, and maintain financial stability, while digital financial inclusion is captured through access and usage of digital financial services. The study further incorporates demographic characteristics such as income, education, and location to account for heterogeneity across individuals. The analysis employs descriptive statistics, chi-square tests, and regression techniques, including a Linear Probability Model (LPM), to examine the relationship between digital financial inclusion and financial health. The results show that although access to digital infrastructure such as mobile phones and internet services is relatively high, the usage of digital financial services remains uneven, with a significant proportion of individuals not actively engaging with these services. The findings reveal a strong and statistically significant relationship between digital financial inclusion and financial health. Individuals who use digital financial services are significantly more likely to be financially healthy compared to those who do not use such services. The regression results further indicate that engagement in digital financial services reduces the likelihood of poor financial health outcomes, suggesting that usage plays a critical role in improving financial well-being. However, the results also highlight disparities in usage, indicating that not all individuals equally benefit from digital financial inclusion. The study concludes that digital financial inclusion has the potential to improve financial health in Uganda, but its effectiveness depends on active usage rather than access alone. To enhance financial well-being, policies should focus on promoting digital financial literacy, improving affordability and reliability of services, and encouraging inclusive participation in digital financial systems. Keywords: Digital Financial Inclusion, Financial Health, Financial Well-being, FinScope, Uganda
The role of electronic fiscal receipting and invoicing system in enhancing tax compliance among smes in Uganda
(Uganda Christian University, 2026-04-15) Andrea Alinda Nalweyiso
This study investigates the role of the Electronic Fiscal Receipting and Invoicing System (EFRIS) in enhancing tax compliance among small and medium enterprises (SMEs) in Uganda. Despite continued tax reforms, compliance levels among SMEs remain relatively low, constraining domestic revenue mobilisation and weakening fiscal sustainability. In response, the Uganda Revenue Authority introduced EFRIS as a digital solution aimed at improving transparency, strengthening accountability, and reducing tax evasion through real-time monitoring of business transactions. However, the effectiveness of this system in addressing persistent compliance challenges among SMEs remains uncertain. The study was guided by three specific objectives: to assess the role of system-to-system integration, to examine the contribution of electronic fiscal devices, and to evaluate the effectiveness of the EFRIS mobile application in promoting tax compliance. A descriptive research design was employed, using both primary and secondary data collected from selected SMEs. Data were analysed to establish the extent to which EFRIS has influenced compliance behaviour. Findings reveal that EFRIS has contributed to improved record-keeping, enhanced accuracy in tax reporting, and increased timeliness in filing tax returns. The system has also reduced opportunities for underreporting and strengthened transaction traceability. However, several challenges were identified, including limited digital literacy, high implementation and maintenance costs, and unstable internet connectivity, which continue to hinder full adoption among SMEs. The study concludes that while EFRIS plays a significant role in improving tax compliance, its overall effectiveness depends on addressing the structural and technological barriers faced by SMEs. It is recommended that greater emphasis be placed on taxpayer education, system support, and infrastructure development to enhance usability and encourage wider adoption. Strengthening these areas will not only improve compliance levels but also contribute to sustainable revenue generation and improved public financial management in Uganda.
Mobile Money Usage and Household Financial Resilience in Uganda
(Uganda Christian University, 2026-04-15) Shinah .T. Kamusiime
This research study analyses the significant relationship of mobile money usage and household financial resilience in Uganda. There are combined factors are enhanced and influenced as a combination of factors, including financial inclusion, economic stability, and the ability to manage expenses effectively. Addressing these factors can help households in Uganda build a stronger financial foundation and improve their overall financial well-being.
Financial wellbeing is measured in terms of cash flow management (income) and quality of life (or quality standard of living through parameters such as investment, liquidity, expenses and debt management (Setiyani & Solichatun, 2019). Therefore, the concepts of the study are derived from consumer theory and theory of reason action. The latest studies have shown that financial wellbeing is fundamental for the improvement of the quality of life both in urban and rural areas, (Brüggen et al., 2017a) as evidenced by the way people live in Asia, USA and Europe globally which can be characterized by finances to promote better welfare of households in Uganda. Financial wellbeing is important because it helps to improve individual’s livelihood in a community or society. Financial wellbeing can help one to make a choice to finance his/her current and future obligations. Financial well-being is the foundation on which so many other aspects of a family’s life are built as
stipulated by international and national initiatives such as Sustainable Development Goals, (2030), National Development Plan III and Uganda Vision 2040. More so, Sukumaran (2021) noted that it also helps to improve the confidence, sentiment and knowledge that enable people to take better
decisions in their lives. Financial Well-being has positive implications on educational achievement, contributes to better health outcomes and builds a stronger community for all nations worldwide (Mokhtar, 2019).
Mobile money in Uganda has become a cornerstone of financial inclusion. The Uganda mobile money market size was valued at USD 167.3 Billion in 2025. Looking forward, IMARC Group estimates the market to reach USD 1,289.1 Billion by 2034, exhibiting a CAGR of 24.71%. With Finscope Overall, 23.1% of Ugandan adults reported any mobile money usage (95% CI: 21.1% –
25.2%). This means about one in four adults used mobile money for transactions. The surge in mobile phone ownership and internet connectivity represents one of the pivotal Uganda mobile money market trends. In a country where traditional banking infrastructure is often limited, especially in rural and remote areas, mobile money platforms provide a practical and scalable solution for financial inclusion. As of early 2024, Uganda reported 13.3 million internet users, equating to a 27% internet penetration
rate. This growing digital access is enabling more Ugandans to engage with financial services that were previously out of reach. Mobile money facilitates a wide range of functions including peer-topeer transfers, bill payments, merchant transactions, and cross-border remittances all through mobile
phones. The simplicity, affordability, and security of these platforms are particularly appealing to the unbanked population. Moreover, as mobile applications become more sophisticated and user-friendly, adoption continues to rise across demographics, making mobile money a cornerstone of Uganda's evolving digital economy. The financial resilience of households in Uganda is influenced by various factors, including access to financial products and services, usage, quality and welfare
Service Quality and Customer Satisfaction in Uganda Registration Services Bureau (URSB)
(Uganda Christian University, 2026-04-15) Lukia Nantume
This study examines the relationship between service quality and customer satisfaction at the Uganda Registration Services Bureau (URSB). The research is grounded in the SERVQUAL model and Expectancy-Disconfirmation Theory, focusing on five key dimensions of service quality: reliability, responsiveness, assurance, empathy, and tangibility. A cross-sectional research design was adopted, combining both quantitative and qualitative approaches. Data were
collected from 27 URSB clients through structured questionnaires and supplemented with interviews from selected staff. The findings reveal that overall service quality at URSB is perceived as satisfactory, with assurance emerging as the most significant determinant of customer satisfaction, followed by reliability and tangibility. Responsiveness and empathy, although positively related, were found to have a weaker and statistically insignificant influence on customer satisfaction. Regression analysis indicates that service quality explains approximately 50.7% of the variation in customer satisfaction. Despite ongoing reforms such as digitalization and decentralization, challenges including service
delays, system downtimes, and limited personalized attention persist. The study concludes that improving service quality—particularly staff professionalism, system reliability, and communication efficiency—can significantly enhance customer satisfaction, trust, and service utilization. The research provides practical recommendations for URSB management and policymakers to strengthen service delivery and public sector performance.
Effects of credit management policies on financial performance of commercial banks in Uganda. A case study of equity bank mukono branch.
(Uganda Christian University, 2026-04-15) Miilo Elizabeth Nangobi
The study explored the effects of credit management policies on the financial performance of commercial banks in Uganda, focusing specifically on Equity Bank's
Mukono Branch. The objective is to assess how credit management policies has influenced the financial performance of commercial banks (Equity Bank). The objective was supported by three goals and that is examining the effect of credit terms on financial performance, evaluating the impact of credit standards on financial performance and analyzing the influence of collection policies on financial performance.37 respondents from Equity Bank were studied. Simple random sampling technique was used which was ensuring that every member of the population had a chance of being included in the sample. The approach was chosen
because the chosen respondents were either actively engaged with or knowledgeable about the impact of credit management policies on financial performance making them suited to respond to the research questions. This study found out that credit management policies affected the financial performance
of Equity Bank Mukono. Flexible and well structured credit terms enhanced loan repayments and increased profitability. Credit standards positively impacted financial performance by decreasing exposure to bad debts and improving stability. Effective collection policies directly improved the bank profits and liquidity by ensuring timely debt recovery and ineffective policies resulted in higher non-performing loans and weakened financial performance. Inconclusion, the study included that effective credit management policies including well balanced credit terms and robust collection policies were crucial for enhancing the financial performance of commercial banks. Equity Bank Mukono showed that a well managed credit system could increase profitability and improve financial performance. The bank was advised to continue refining its credit management practices to achieve a balance between maximizing profitability and minimizing risk .
The effect of frontline staff training on perceived service quality at canary hotel and gardens in Uganda.
(Uganda Christian University, 2026-04-15) Fauziah Namugga
The study was based on the effect of frontline staff training on perceived service quality at Canary Hotel and Gardens in Uganda. The study objectives were to examine the service quality in hospitality industry, examine the various indicators of frontline staff training in hospitality industry and to establish the effect of frontline staff training on perceived service quality in hospitality industry. The study used cross-sectional study design because it was the most appropriate given the nature of the objectives and limited time available to conduct this research. The design was adopted to observe the opinions and the respondents’ feelings about the study. A Sample of 55 respondents was selected for the study. The study found out that frontline staff training at Canary Hotel and Gardens enhances communication across different levels of the hotel, boosts employee morale, and allows staff to strengthen specific skills needed for their roles. It builds employees’ confidence by providing a deeper understanding of the hospitality industry and their job responsibilities. The study concluded that training contributes to job security and job satisfaction, ensures that employees deliver consistent and high-quality service, motivates staff, and increases their capacity to adopt new technologies. In addition, the training of frontline staff significantly contributes to improved perceived service quality and enhances overall hotel performance. The study further recommended that the management should implement structured training programs for all frontline staff to improve service quality and hotel effectiveness. Training initiatives should clearly define objectives, required activities, areas for improvement, budgets, timeframes, and steps to achieve the desired outcomes, thereby enhancing labor efficiency. Strategic planning of staff training is essential; management should recognize that failure to plan training properly can compromise service quality. Top management should provide strong support to all departments by equipping frontline staff with the skills necessary to perform their duties efficiently.
Corporate governance practices and financial performance of a manufacturing company a case study of coca cola beverages Uganda LTD
(Uganda Christian University, 2026-04-15) Jennifer Amek
The sought to establish how board composition affects financial performance, how effective the audit committee is, and how transparency and disclosure could impact financial performance. To achieve these goals, the research employed a mixed research design using the explanatory sequential method. The team gathered quantitative data through structured questionnaires answered by 27 respondents and backed up the results with secondary financial information.
Financial performance, based on the perceptions of the respondents, was measured using a five-item instrument on a Likert scale. Descriptive statistics, correlations, and multiple regressions were employed using SPSS to analyze the data.
The results indicate that there are strong and positive opinions regarding corporate governance practices, with the effectiveness of the audit committee being the highest (mean = 4.36). The second highest was transparency (mean = 4.28), followed by board composition (mean = 4.02). The correlations indicate that there are strong positive relationships between people’s perception of corporate performance and corporate governance practices, with the effectiveness of the audit committee being the highest (r = 0.81, p < 0.01). The second highest was transparency (r = 0.61, p < 0.01). Board composition was also significant (r = 0.44, p < 0.05). In the regression results, the three corporate governance practices explained 78.5% of the variation in perceived financial performance (R2 = 0.785, p < 0.001). The effectiveness of the audit committee was found to be the most important factor in perceived financial performance. The implications of this study are that good corporate governance has important implications for corporate performance outcomes and stakeholders’ perception of corporate financial performance outcomes, thereby making the organization more resilient
and reducing agency costs. The recommendations are to emphasize audit committee expertise, reinvigorate whistle-blowing mechanisms, and improve board diversity. The study has implications for corporate governance in Uganda’s private manufacturing sector.
Barriers to accessing health services among Ugandan households
(Uganda Christian University, 2026-04-15) Kisa Elvis
Health services are one of the key aspects of human welfare and socio-economic development. Although the Ugandan government has been agitating to promote free primary care, it appears that many families still find it hard to access the required care. In this paper, the researcher examines economic, geographic, cultural and system level challenges that prevent Ugandan households to resort to formal health services. The research adheres to a quantitative cross-sectional study design that retrieved secondary data (UNHS,2024) of Uganda. We then proceed to run descriptive statistics and binary logistic regression to understand what actually drives the ability of households to access health services. The findings indicate that the largest factor is whether a household is well at the family level and the location where they reside. As it happens, poor families and those who are in rural locations are most affected. In brief, the greatest impediments to healthcare in Uganda are still money issues and geographic isolation. The article recommends improving financial protection strategies, bridging the rural-urban gap in healthcare delivery, and increasing the services provided and their quality, particularly to under-served areas. All this provides some helpful ideas that can be advocated by policymakers to advance fairer access to healthcare and to achieve the goals of Universal Health Coverage in Uganda.