Bachelor of Science in Accounting and Finance

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Financial Management Practices and Financial Sustainability of Non-Government Organisations in Uganda: A Case of Faraja Africa Foundation
(Uganda Christian University, 2023) Elsa Basemera
Non-Governmental Organizations being so crucial in developing countries for instance Uganda, their financial sustainability is a challenge since most of them rely on donor funding and the donors expectations need to be met. The purpose of the study was to determine the effect of financial management practices on financial sustainability of Non-Governmental Organizations in Uganda. The study mainly examined the effects of financial management practices on financial sustainability of Non-Governmental Organizations. The theory of budgeting, contingency management theory and sustainability theory were used to underpin this study. The study used a cross-sectional study design. The target population was forty-three comprising of senior account managers, Program managers, finance managers and administrators. Questionnaires were used as the main data collection instrument which the study relied on to collect data and was later analyzed by use of descriptive statistics in form of frequencies, mean, standard deviation and analysis such as Pearson correlation and regression analysis. The findings revealed that the financial management practices which were financial reporting, budgeting control and internal controls have a positive effect on the financial sustainability of NGOs. The study recommends that NGOs should emphasize and monitor financial management practices such as financial reporting, budgeting control and internal controls due to their significant influence on the financial sustainability of NGOs.
Internet Marketing and Consumer Purchase Decision: A Case Study of Jumia Uganda
(Uganda Christian University, 2023-08-22) Noah Emodit
This study assessed the influence of internet marketing on consumer purchase decision in Jumia Uganda. Specifically the study was guided by the following objectives: to establish the effect of social media marketing on consumer purchase decision in Jumia Uganda: to determine the influence of website marketing on consumer purchase decision in Jumia Uganda and to establish email marketing on consumer purchase decision in Jumia Uganda. The study predominantly employed qualitative and questionnaire approach, a sample size of 217 was selected where a response rate of 96 percentages were obtained, 12 interview guides and a documentation review checklist were used to collect data samples of respondents. Data was analysed by use of both qualitative and quantitative analysis techniques. Data analysis involved use of both descriptive and inferential statistics such as; mean, standard deviation, percentage, correlation coefficient and regression analysis. Findings show that there was a positive correlation (r=.26.6) between social media marketing and consumer purchase decision in Jumia Uganda. Thus social media marketing accounted for 26.6% change in consumer purchase decision in Jumia Uganda. Findings also showed that there was a positive correlation (r=.042) between website marketing and consumer purchase decision in Jumia Uganda. Thus website marketing accounted for 42% change in consumer purchase decision in Jumia Uganda. Lastly, findings revealed that there was a positive correlation (r=.66.2) between e-mail marketing and consumer purchase decision in Jumia Uganda. Thus e-mail marketing accounted for 66.2% change in consumer purchase decision in Jumia Uganda. It was concluded that Jumia Uganda observes internet marketing activities such as online visitor, display adverts sharing of content, optimised search engine optimization, e-mail campaigns so as to affect consumer purchase decision. It is thus recommended that there is need for Jumia Uganda to ensure that internet marketing activities offer information satisfaction since it affects the quality of goods that are offered hence need to improve the quality of service. Furthermore, online shopping pages should offer immerse choice, data servicing, steadfastness and item examination considering developing trust online is complicated than the normal outlets. Lastly, consumer with internet experience should be in position to embrace and utilize online information due to the high confidence likely influenced by online reviews which impact consumer purchase decision.
The Impact of Cash Flow Management on the Financial Performance of Small and Medium Sized Enterprises
(Uganda Christian University, 2023-08-28) Elijah Akandwanaho
The research was aimed at investing the impact of cash flow management on the financial performance of small and medium sized enterprises. The study was based on three objectives and these were; to assess the importance of cash flow management for the overall performance and success of small and medium-sized enterprises (SMEs), to examine the relationship between effective cash flow management practices and the financial stability of SMEs, to identify the key factors influencing cash flow management in SMEs and their impact on business performance. The researcher used qualitative research designs based on already published information which included reports. From the study findings, the cash flow management had a positive but insignificant effect on the financial performance. This implies that cash flow management has no any influence on the financial performance. From the findings of the study it was also established that the size of the company had a negative and insignificant effect on the financial performance. It implies that the size of the company has no any influence on the financial performance. From the study findings, the cash flow management had a positive but insignificant effect on the financial performance. This implies that cash flow management has no any influence on the financial performance. From the findings of the study it was also established that the size of the company had a negative and insignificant effect on the financial performance. It implies that the size of the company has no any influence on the financial performance.
Effect of Working Capital Management on the Financial Performance of Selected Small and Medium Enterprises in Mukono District: A Case Study of Small And Medium Sized Enterprises, Mukono
(Uganda Christian University, 2023-08-29) Patience Owomugisha
The study investigated the effect of working capital management on the financial performance of selected Small and Medium Enterprises in Mukono District. The main objective of the study was to examine the effect of working capital management on financial performance on small and medium enterprises in Mukono guided by four specific objectives which were; To assess the influence of accounts payable management on the financial performance of small and medium enterprises, To examine the influence of accounts receivables management of the financial performance of small and medium enterprises, To analyze the influence of cash management on financial performance of small and medium enterprises and to assess the role of inventory management on financial performance of small and medium enterprises. A population of 100 employees / owners of SMEs was targeted but only a sample of 80 respondents was used. The study used Simple random sampling technique were all members of the finite population were given equal chances to be included in the sample since the target respondents were either engaged or had an idea about financial performance of SMEs and these were in a better position to respond to the research questions appropriately. Data was collected from primary and secondary sources through use of Questionnaire, interview Guide and observation. The data collected was then analyzed using SPSS for means to determine the level of dependent and independent variables. The findings of the study revealed that there is a significant relationship existing between working capital management and financial performance of the selected SMEs however it turned out that working capital management has been associated with a number of challenges such as lack of proper management practices, employing none professional staffs, etc. The researcher recommended that Small and Medium enterprises should manage their debts, receivables, cash and inventory retention very well in order to improve their financial performance as discussed in-depth in the main context.
The Effects of Credit Risk Management on Financial Performance in Banks: A Case Study of Centenary Bank
(Uganda Christian University, 2023-08-30) Elian Asiimwe
The study examined the effect of credit risk management on financial performance of Housing Finance Bank. The Specific Objectives of the study were to examine the effect of Credit Risk identification, Credit Risk assessment and Credit Risk control on the financial performance of CENTENARY BANK. The study used a descriptive cross-sectional design using both qualitative and quantitative approach to collect data from a sample of 59 respondents. Questionnaire and interviewing guides were used to collect the data. Quantitative data was analyzed using measurement of central tendency and qualitative data was analyzed using correlations and regression analysis techniques. The study found a high positive significant relationship between credit risk identification and financial performance. The study also found a high positive significant relationship between credit risk assessment and financial performance. Then the study found a high positive significant relationship between credit risk control and financial performance The study concluded that effective credit risk management through risk identification, assessment and control in financial institutions if well managed has a resultant significant positive effect on the financial performance of the bank and vice versa. The study recommends that to achieve the desired sales revenue and profitability, financial institutions should be guided by a philosophy of continuously exploring all possible risk origins and their classification to guide credit risk assessment; continuously exploring existing and incidental credit risk data and risk estimation using industry best responsive credit risk estimation models/techniques; review and strengthen the credit mitigation and monitoring mechanism through continuous training and allocations of necessary resources for the credit recovery team.
Corporate Governance and Financial Performance of Firms Listed on the Uganda Securities Exchange
(Uganda Christian University, 2023-08-30) Brandon Turyahikayo
This research delves into the relationship between corporate governance and the financial performance of firms listed on the Uganda Securities Exchange. The study recognizes the growing significance of corporate governance in contemporary organizations and its impact on overall financial outcomes. With a focus on the public sector, the research aims to comprehend the multifaceted dimensions of financial performance assessment and its correlation with corporate governance mechanisms. The research is prompted by the observation that corporate governance issues have been primarily investigated in specific sectors, such as banking, leaving other industries, notably brewing, with insufficient attention. Despite a legislative framework in East Africa, corporate governance challenges persist, leading to scandals and unethical behavior among directors, thereby posing threats to stakeholders' interests. Moreover, recent failures of companies like insurance and banking institutions have exposed weaknesses in corporate governance practices. The overarching objective of the study is to explore the interplay between corporate governance practices and the financial performance of firms on the Uganda Securities Exchange. The study aims to answer specific research questions, such as the relationships between board size, board composition, accountability, and financial performance. By analyzing data from a variety of firms listed on the Uganda Securities Exchange, the research seeks to draw insights into how corporate governance practices impact the financial health and success of these entities. Through an in-depth analysis of the relationships between corporate governance and financial performance, this study aims to provide actionable insights that could aid firms in adopting better governance practices. Ultimately, the research contributes to the broader understanding of corporate governance's role in achieving sustainable financial success and can potentially guide decision-makers in formulating policies that foster responsible and effective corporate governance practices across various sectors.
Analysis of The Benefits of Health Insurance Coverage: A Case Study of Uganda Christian University
(Uganda Christian University, 2023-09) Griffin Eddy Arinaitwe
This research delved into the landscape of health insurance coverage within the university context, with Uganda Christian University in Mukono District, Uganda, as the focal point. With national health insurance coverage limited, this study examined the benefits of health insurance coverage for UCU students and staff. By examining coverage levels, healthcare utilization patterns, financial implications, and health outcomes, the research yielded comprehensive insights into the dynamic impact of health insurance coverage within a university setting. The study framed the challenges associated with not having insurance, highlighted objectives, and introduced the research approach. This approach underscored the urgency of investigating health insurance coverage at UCU, where limited coverage hinged on individual initiatives and private arrangements. The study delivered a deep dive into the findings, aligned with research objectives and found out that the biggest challenge to individuals not signing up for health insurance cover was the financial implications that come with it. This therefore necessitated that family insurance that is usually given to the children whereby if they reached a certain age less susceptible to health complications, the health insurance cover is then removed and given to a younger sibling. With all these findings, the study therefore had the proper knowledge and evidence to base on as it sort to analyze the benefits of health insurance coverage.
The Impact of Financial Reporting on Investor Decision Making
(Uganda Christian University, 2023-09-01) Edgar Eriazali Kasibe
The study was to establish the relationship between financial reporting and Investor decision making. The study was underpinned by the agency theory and stakeholder theory. The objectives were to find out the relationship between reliability of financial reports and decision making, to find out the relationship between timeliness of financial reports and decision making and, to find out the relationship between understandability of financial reports and decision making. The study took on the cross-sectional case study design where both qualitative and quantitative methods approaches were used to collect and analyze data. The targeted study population was 50 out of which a sample of 44 was selected using purposive and random sampling techniques. A total of 38 responses were got (86.4% response rate). Data was collected using the questionnaires and analyzed using Statistical Package for Social Scientists (SPSS) and content and thematic analysis for quantitative and qualitative data respectively. The findings revealed that there is a significant relationship between timeliness of financial reports and decision making, and a strong significant relationship between understandability and decision making. The study however revealed that there is an insignificant relationship between reliability of financial reports and decision making. The study concluded that timeliness and understandability of financial reports have a direct linkage with decision making. The study recommends that for the investors to improve in decision making there is need to have timely and understandable financial reports. The study further recommends that the investors should be trained to acquire necessary skills to help understand the financial reports so they make informed decisions
Effect of Mobile Money Technology on Performance of Small and Medium Enterprises in Mukono Municipality.
(Uganda Christian University, 2023-09-06) Hope Karigirwa
This study set to examine mobile money technology and the effect it has on Small and Medium Enterprises in Mukono Municipality. The study examined the influence of mobile payments on SMEs, established the influence of mobile finance on SMEs and determined the effect of mobile banking on the performance of SMEs in Mukono Municipality. A descriptive survey design using a sample of 108 respondents was adopted. Simple random sampling technique was used to select the respondents and data was collected using well designed structured questionnaires. Findings reveal that SMEs accept payments through mobile money from their clients and this is revealed by a mean value of 3.6204. It was found that the presence of mobile finance relieves SMEs from the problem of having to open a bank account as shown by mean value of 3.5630. The study also found that mobile banking enables SMEs to withdraw cash from their bank account and this is shown by the mean value of 3.6944. In addition, mobile money services have positive correlation to the growth of SMEs equal to 0.837 and the p-value is .000 which is less than 0.01. In conclusion, there is a strong positive relationship between mobile payments, mobile finance, mobile banking, performance, and the effect on SMEs. The study recommends that SMEs should put emphasis on mobile payments in order to make business to transfer when making purchases from suppliers, customer to the business transfers when customers buy goods from the business and for debt collection and for credit sales so as to ensure improved performance. SMEs should use mobile finance services so as to assist them to pay for their insurance premiums, accumulate assets and obtain credit. In addition, SMEs should also use mobile banking (m-banking) to undertake financial transaction linked to their account and have access to services such as performing balance checks, account transactions, payments, credit applications and other banking transactions through a mobile device.
Effect of Value Added Tax on the Growth of Small and Medium Scale Businesses in Uganda
(Uganda Christian University, 2023-09-06) Heron Akello
This study is aimed at examining the effect of Value Added tax on the growth of small and medium scale businesses in Uganda. This dissertation in a broad spectrum consists of five chapters entailing an explanation of the topic of study. The content of all chapters is broadly explained as constructed from the theoretical and practical basis of the work done during the research period ended. In chapter one, to achieve this purpose, specific objectives of the study were developed to: determine the effect of tax shifting, examine the effect of sold off VAT, determine the effect of input VAT and examine the effect of output VAT on the growth of small and medium scale businesses. The introduction, background of the topic and the problem statement are also explained. In chapter two, the literature review shows how the topic of study relates to other researchers and how their objectives have been achieved in relation to the topic as well as if the recommendations stated have been analyzed or the identified problems solved. The study was carried out using questionnaire and interview approaches as one of the methodologies for collecting data. A sample size of 100 was chosen and this had a 90% response and the collected data was analyzed using both qualitative and quantitative techniques like mean, standard deviation and regression analysis. Furthermore, the collected data is presented using different tables and figures like charts that show the data quantitatively and description as qualitative. The collected data is analyzed using different techniques which are explained in this chapter and the corresponding findings. Findings show that there was a positive correlation between the objectives of Value Added Tax and the growth of small and medium scale businesses in Uganda. Lastly, the summary of the topic under study is explained based on the specific objectives, discussions of the findings of the collected data, conclusions created based on the specific objectives of the study and the recommendations for further studies of the topic. More business owners should be sensitized about value added tax as this will ease the payment and collection of tax hence increase government revenue through taxation.
The Risk Management and Fraud Control in Mobile Money Services Post Covid-19 in Uganda: A Case Study on Kampla District.
(Uganda Christian University, 2023-09-06) Rosemary Marion Ndyemanya
The research delved into a comprehensive exploration of risk management and fraud control within the context of post-Covid-19 mobile money services, focusing its investigation on Kampala District as a representative case study. This inquiry was guided by three core objectives: firstly, to examine the relationship between customer verification and fraud control in the study context; secondly, to examine the relationship between password strength and fraud control in the study context; and thirdly, to examine the relationship between audit checks of mobile money accounts and fraud control in the study context; Employing a case study design and adopting a purely quantitative methodology, data was collected from 40 respondents through structured questionnaires. The collected data underwent meticulous analysis using descriptive statistics. The study uncovered a noteworthy discovery, a substantial weakness in the connection between mobile money services and robust risk management. This discovery underscores a critical issue: a substantial number of customers remain dissatisfied with the existing security measures, emphasizing the pressing demand for a more secure money transfer and payment platform. To address these concerns effectively, the study puts forward a series of recommendations. Firstly, it advocates for a tailored approach to customer verification processes that align with specific user demographics and transaction volumes. Secondly, it emphasizes the imperative for all mobile money service providers to fully comply with international regulatory frameworks governing fraud control and risk management. Finally, the study underscores the significance of conducting regular audits, a practice beneficial to both service providers and users alike. Such audits help in continually assessing the effectiveness of fraud prevention strategies and allow for necessary adjustments to maintain a consistently high level of security and risk management practices. In summation, this research provides valuable insights into the challenges faced by mobile money services in the post-Covid-19 landscape, specifically concerning fraud control and risk management. The study's findings highlight the imperative of proactive measures, personalized solutions, regulatory compliance, and regular audits as essential components in enhancing the security and reliability of mobile money platforms. By implementing these measures, the industry can meet the evolving demands of users while assuring their financial security throughout all transactional activities.
Effect of Taxation on the Performance Of Small and Medium Size Enterprises (SMEs) in Naalya Kira- Municipality, Wasikso District.
(Uganda Christian University, 2023-09-07) Emannuel Ivu Dramani Bisso
This research study investigates the impact of taxes on the financial performance of small scale businesses in Naaliya market-Kira municipality wakiso district Uganda. The study is motivated by the increasing tax burden on SMEs in Uganda, which has led to the winding up of some small scale business enterprises. The study employs a mixed-methods approach, including interviews, surveys, and observation, to collect data from SMEs in Naaliya market. The findings reveal that SMEs in Uganda face multiple taxes, including income tax, value-added tax, and local taxes, which significantly affect their financial performance. The study identifies tax policy, level of technology, government policy, tax ignorance, and level of infrastructure as the key independent variables that affect the performance of SMEs. The study recommends that the government should simplify the tax system, reduce tax rates, and provide tax incentives to SMEs to promote their growth and development. The study concludes that reducing the tax burden on SMEs is crucial for promoting economic growth, creating jobs, and reducing poverty in Uganda. This research study provides valuable insights into the challenges faced by SMEs in Uganda and offers practical recommendations to improve their financial performance.
Impact of Social Media on Consumer Behavior in Uganda: A Case Study of Bugujju in Mukono Town Council
(Uganda Christian University, 2023-09-07) Robert Taremwa
This study sought to establish the impact of social media on consumer behavior in Uganda and a case study was conducted among individuals in Bugujju, Mukono Town council that shop through social media. The objectives of the study were to examine the impact of social media on consumer behavior, to identify factors that motivate consumers to shop through social media platforms and to find out the constraints within social media that impact consumer behavior and strategies on overcoming the constraints. A cross sectional research design was used in the study. The sample frame consisted of Individuals within Mukono Town council. Convenience sampling technique was used and the sample size was arrived at using Krejcie and Morgan’s table of sample sizes. An online questionnaire was drafted with a targeted number of 40 respondents to collect primary data. Responses were collected from 37 respondents that filled in the online questionnaire. The data was statistically generated automatically with the help google forms in charts and graphs however the results were also interpreted using tables as well. The findings indicated that indeed social media has an impact on consumer behavior of the respondents. The study recognized the external and internal stimuli impact towards purchase of a product. Social media provides information on problems being faced by consumers and strategies or solutions to overcome the problems were provided in the study. Reviews and recommendations from others provide an avenue for soliciting and relaying feedback. The study concluded that indeed social media has enormous impact on consumer behavior amongst university students within Bugujju, Mukono Town council.
The Effect of Microfinance Credit Terms on the Performance of Small-Scale Enterprises in Mukono District
(Uganda Christian University, 2023-09-07) Margret Namuli
The study sought to investigate the effect of microfinance credit terms on the performance of small scale enterprises in Ddandira village, Namumira-Anthony Parish, Mukono district. The study was guided by three objectives: establishing the relationship between interest rates and the performance of small scale enterprises, examining the relationship between collateral security and the performance of small scale enterprises and determining the relationship between repayment period and the performance of small scale enterprises in Ddandira village, Mukono. The study was carried out using cross-sectional research design where quantitative research approach was utilized. Stratified sampling method was used to get a sample of 50 respondents who were SME owners and managers of the selected businesses dealing in businesses in Ddandira village, Namumira-Anthony Parish, Mukono district and these responded to the questionnaires that were used to collect data. From the study findings, it was revealed that a substantial negative relationship between high interest rates and SSE performance, emphasizing the detrimental impact of such rates on these businesses, and the need for more favorable lending conditions to support their growth. Secondly, the positive relationship between flexible collateral security and SSE performance underscores the importance of accommodating collateral options in facilitating access to credit, thereby enhancing the overall performance of SSEs. Lastly, the study demonstrates a significant positive correlation between longer loan repayment periods and SSE performance, emphasizing the critical role of loan term flexibility in enabling strategic decision-making and sustainable growth for these enterprises. These findings collectively underscore the significance of tailored financial arrangements and policies in fostering the success and stability of SSEs in Ddandira. Finally, the study recommended that policymakers and microfinance institutions focus on interest rate reforms and collateral flexibility to enhance the performance of Small and Medium-Sized Enterprises (SSEs). It suggests offering customized loan repayment terms, providing financial literacy programs, and supporting SSE growth and innovation through lower interest rates. Regular monitoring, evaluation, and policy advocacy efforts are also essential for optimizing SSE financial health and access to credit.
Impact of Taxation on the Performance of Small and Medium Size Enterprises (SMEs) in Naalya Kira Municipality, Wasikso District.
(Uganda Christian University, 2023-09-07) Emmanuel Ivu Dramani Bisso
This research study investigates the impact of taxes on the financial performance of small scale businesses in Naaliya market-Kira municipality wakiso district Uganda. The study is motivated by the increasing tax burden on SMEs in Uganda, which has led to the winding up of some small scale business enterprises. The study employs a mixed-methods approach, including interviews, surveys, and observation, to collect data from SMEs in Naaliya market. The findings reveal that SMEs in Uganda face multiple taxes, including income tax, value-added tax, and local taxes, which significantly affect their financial performance. The study identifies tax policy, level of technology, government policy, tax ignorance, and level of infrastructure as the key independent variables that affect the performance of SMEs. The study recommends that the government should simplify the tax system, reduce tax rates, and provide tax incentives to SMEs to promote their growth and development. The study concludes that reducing the tax burden on SMEs is crucial for promoting economic growth, creating jobs, and reducing poverty in Uganda. This research study provides valuable insights into the challenges faced by SMEs in Uganda and offers practical recommendations to improve their financial performance.
The Effects of Taxes on the Performance of Smes in Nsuube Kauga Parish,Mukono TC Division
(Uganda Christian University, 2023-09-07) Victoria Nabukenya
The study sought toinvestigate the effects of taxes on the performance of SMEs in Nsuube-Kauga Parish, Mukono TC Division. The study was guided by three objectives: examining the relationship between tax rates and the performance of SMEs, establishing the relationship between tax incentives and the performance of SMEs and examining the relationship between tax compliance and the performance of SMEs in Nsuube-Kauga Parish, Mukono TC Division The study was carried out using explanatory research design where quantitative research approach was utilized. Stratified sampling method was used to get a sample of 80 respondents who were SME owners and managers of the selected businesses dealing in segmented businesses and assorted merchandize in Kauga village, Nsuube-Kauga Parish, Mukono TC Divisionand these responded to the questionnaires that were used to collect data. From the study findings, it was revealed thattax policies play a crucial role in shaping SMEs’ growth and viability. The high agreement among respondents on the clarity of tax rates and the awareness of SMEs regarding tax payment procedures is promising. However, the study also highlights significant concerns, with many SME owners perceiving taxes as burdensome, especially due to their regressive nature, which negatively affects revenue bases. Furthermore, the lack of perceived tax incentives for SMEs hinders their potential for growth and expansion in the area. In conclusion, the study highlights the importance of tax compliance for SMEs' success. SME owners who consistently file returns, pay taxes on time, and adhere to tax regulations demonstrate a positive correlation with improved SME performance. Finally, the study proposed a comprehensive set of recommendations to bolster the growth and ease the tax burden on small and medium-sized enterprises (SMEs). These include simplifying tax policies, introducing targeted tax incentives, enhancing tax education programs, reforming regressive tax measures, fostering collaboration between tax authorities and SMEs, conducting regular policy evaluations, and establishing a dedicated tax ombudsman for SMEs. By streamlining taxes, providing incentives, educating SMEs, and promoting cooperation, policymakers can create a supportive environment that encourages SME growth, innovation, and compliance while addressing their unique challenges.
The Effect of Income Tax Rates on the Financial Performance of Small and Medium Enterprises in Luzira, Nakawa Division
(Uganda Christian University, 2023-09-07) Kenneth Geofrey Higenyi
The general purpose of the study was to evaluate the effect of income tax rates on the financial performance of small and medium enterprises in Luzira and the specific objectives were; to assess the financial performance levels of small and medium enterprises in Luzira suburb, Nakawa division, to explore the effects of income tax rates on small and medium enterprises in Luzira suburb, Nakawa division and to determine the relationship between income tax rates and financial performance of small and medium enterprises. The researcher used purposive and systematic random sampling to get a representative sample size to obtain responses on the case study. On the effect of income tax rates on the financial performance of small and medium enterprises most of the respondents were unsatisfied with the income tax rates based on the sales turn over and some of the income tax rates administrators did not fully have information about income tax rates and its payers. The findings of the study showed that the introduction of income tax rates have adversely affected the net profit margin of small and medium enterprises and according to the responses, they strongly agreed that income tax rates affects the returns of their business. The researcher made the following recommendations as a way of reducing the burden of income tax rates on start-ups and small businesses as well as to increase the revenue or Luzira. Uganda Revenue Authority should simplify the tax codes and streamline compliance procedures, Uganda Revenue Authority should reduce income tax rates for SMEs, Uganda Revenue Authority should improve awareness amongst the, Uganda Revenue Authority should introduce target income tax incentives.
Accounting Information System and Financial Reporting in NGOs
(Uganda Christian University, 2023-09-07) Jacinta Aidah Nalujja
The study sought to find out the relationship between accounting information system and financial reporting of NGO’s in Nakasongola; a case study of Katugo Childrens Home NGO. The study specifically looked at the efficiency of financial reporting in katugo Children’s Home, impact of the AIS on the financial reporting of Katugo Children’s Home NGO and the Challenges faced by the NGO in using the AIS system and their effect on financial reporting. A cross-sectional study design for quantitative and qualitative analysis was used on 44 respondents that brought back the questionnaires. Data was collected by use of a self-administered questionnaire, and interview guide. Quantitative data was analyzed at uni-variate level basing on the mean and frequencies, percentages, bi variate level using correlation coefficient with the help of Statistical Package for Social Sciences 17.0 (SPSS). Qualitative data were analyzed by content analysis by composing explanations and substantiating them using the respondents’ open responses. The researcher found out that accounting information system provides information financial performance measuring ratios, provides useful information about the performance of debt in the capital structure that the general manager must try to influence in order to improve and manage the overall organizational performance. The researcher further found out that AIS provides information about assets in an organization which helps to do investment planning within pride microfinance limited. The study also recognized that accounting information system enables the users to make informed judgments. Since every decision involves several alternatives, it assists the user to decide his course of action. Accounting is a process which with the help of accounting records produces financial statements. It also helps management in their important duties of planning, organizing, leading, supervising, controlling and decision making. The researcher concluded that AIS affects the overall financial reporting in Katugo Childrens Home Nakasongola where it highly influences decisions made, the nature of communication and efficiency in performance at the financial institution. In other words a lot of sensitization needs to be done to the users and all stakeholders for it to be successful at Katugo Childrens Home.
Financial Risk Management and Financial Performance of Commercial Banks in Uganda: A Case of Centenary Bank, Mukono Branch
(Uganda Christian University, 2023-09-07) Gloria Ainamazima
The study explored the relationship between financial risk management and financial performance of commercial banks in Uganda: a case of Centenary Bank, Mukono branch. It specifically focused on; examining the relationship between financial risk identification and financial performance, establishing the relationship between financial risk assessment and financial performance and assessing the relationship between financial monitoring and financial performance of Centenary Bank, Mukono. The study was carried out using a cross sectional survey research design where both quantitative and qualitative research approaches were also used. The data was collected using questionnaires and interviews during the data collection, both purposive and simple random sampling methods were used. A sample size of 48 respondents who are management and employees from Centenary Bank, Mukono branch was also used in the study although 44 responded to the study. From the findings, it was revealed that the bank's well-defined procedures and systems for identifying potential financial risks, robust mechanisms for operational risk mitigation, and encouragement of employee reporting contribute significantly to improved financial performance. Additionally, the bank's effective utilization of advanced tools and models for risk assessment and its commitment to regular review and updates of risk assessment processes positively impact financial performance. Moreover, the bank's use of advanced technology for monitoring market trends, regular internal audits, and comprehensive financial statement reviews have a positive correlation with enhanced financial performance. These findings emphasize the importance of proactive risk management strategies and financial monitoring practices for Centenary Bank's sustained success. The study recommended that Centenary Bank should strengthen risk identification and assessment processes through regular updates and knowledgeable evaluations, enhance employee engagement in risk reporting, optimize risk mitigation strategies, leverage technological advancements for monitoring, prioritize compliance and internal audits, nurture a culture of continuous improvement, and emphasize long-term financial sustainability by balancing risk-taking and prudent management for stability and resilience in changing economic conditions.
The Influence of Credit Terms on Loan Performance of Commercial Banks.
(2023-09-07) Gladys Joyce Mulungi
The study investigated the influence of credit terms on loan performance of commercial banks; particularly studying two loan types in Opportunity Bank. The study was guided by the following objectives: to evaluate the effect of credit risk control measures adopted by commercial banks on their loan performance, to evaluate the effect of credit collection policies on loan performance, and to determine the relationship between credit terms and loan performance. The study adopted a descriptive research design to obtain information. It focused on a target population of 15 employees and a sample size of 14 respondents was selected. The researcher collected both primary and secondary data collection sources and this was done using questionnaires and interviews as data collection instruments. The findings concluded that there is a strong relationship between credit risk control and loan performance which implied that an increase in credit risk control increased the loan performance of commercial banks and the reverse is true. It was also noticed that the type of policy adopted had a significant influence on the loan performance with a stringent policy being better than a libel one. There was also a strong positive relationship between credit terms and loan performance with a correlation coefficient, of r = 0.762 which implied that if credit terms increased, loan performance would also increase due to the significance of their relationship It was recommended that commercial banks should consider the interest rates that they charge on loans since they have an effect on loan repayment. Commercial banks should also consider the appraisal process in order to stem out the intolerable credit risks. The commercial banks should adopt a stringent credit policy of granting and collecting loans instead of a lenient policy since the former has more significant influence on loan performance.

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