Bachelor of Business Administration - Main Campus

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ICT SERVICES AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS, A CASE OF CENTENARY BANK MUKONO BRANCH.
(0024-10-16) Okwir Daniel
The sole purpose of this study was to assess ICT services and financial performance of commercial banks, a case study of Centenary bank, Mukono branch. The objectives of the study were to find out the effect of ATMs on performance of Centenary bank, Mukono branch, to find out the effect of online banking on performance of Centenary bank, Mukono branch, to analyze the challenges affecting ICT services at Centenary bank, Mukono branch. A descriptive research design was used to obtain information and focused on a target population of 50 employees while using a selection of only 44 employees as the sample size. Data was collected from both primary and secondary sources with employment of questionnaires and interview guides as instruments to collect primary data. Secondary data like theoretical framework was compiled from existing scholarly work and others like definitions were compiled from google scholar search engine. It was concluded that there is a positive significant relationship between; (1) automatic teller machine with a positive correlation coefficient of 0.426* and (2) online banking with a positive correlation coefficient of 0.433* on the financial performance of Centenary bank, Mukono branch. The correlation of the different observations means any change in the usage of independent variables will cause a change in financial performance. For example, an increase/decrease in usage of online banking can lead to an increase/decrease in financial efficiency thus making overall the relationship to be predictive. It was recommended to the management of Centenary bank, Mukono branch that; i. A better system to monitor all ATM transactions should be developed. ii. An effective mobile banking system should be redeveloped or advanced to minimize the level of fraud. iii. Should promote e-banking workshops and training to their customers to make them user friendly as it argued that it would encourage many clients to buy e-banking products and grow trust in e-banking.
Perception of Health Insurance Uptake Among University Students.
(Uganda Christian University, 2022-09-12) Sandra Catherine. O. Ingima
The purpose of the study was to assess perception of health insurance uptake among university students a case study of students undertaking a degree of business administration from the year 2:1 to 3:2 at Uganda Christian University Mukono. The study was guided by the following research questions; determine the effect of awareness levels among students regarding the health insurance packages available to them. To find out the extent to which income affects the uptake of health insurance among students. To determine how attitude affect the uptake of health insurance. To determine how government policies influence the uptake of private health insurance in. To find out whether students’ gender has an influence on uptake of health insurance. The study used a case study of students undertaking a degree of business administration from the year 2:1 to 3:2 at Uganda Christian University Mukono. The total population targeted for the study was 403.110 students from BBA 3:1, 103 from BBA 3:2, 162 from BBA 2:2 and 28 form BBA 2:1. Primary data was collected using structured questionnaires. Quantitative data was analyzed and the output was presented using a descriptive statistic of percentages. Qualitative data was analyzed and the output was presented by narration. The respondents agreed that health insurance is important and at a point beneficial for their future wellbeing, but however think it is a risk investment. Many believe it has difficult and undefined processes and also very expensive which makes it hard to maintain. Therefore this study concludes that many university students enjoy having health insurance not from their packets but that of their parents/ guardian and allowances from workplace.
Service Quality and Customer Retention in Commercial Banks: A Case Study of Stanbic Bank, Mukono branch Kampala, Uganda
(2023) Linda Nassimbwa
This study was based on an analysis of the effect of service quality on customer retention in commercial banks. It focused on critically examining the following objectives; (1) To find out the factors that determine service quality in commercial banks; (ii) To find out ways of managing service quality in commercial banks; (iii) To determine the relationship between service quality and customer retention in commercial banks. The study used a descriptive cross sectional survey design which included both qualitative and quantitative methods of data collection. The quantitative method was used to collect numerical data in form of numbers representing particular facts or measurement which helped the researcher to obtain information from respondents in depth. While the qualitative method explored a wide array of dimensions like the texture and leave of everyday life, the understanding and experiences of the research participants and the significance of the meaning they generate. After conducting the study, findings revealed that service quality and customer retention both go hand in hand and this meant that Stanbic bank should improve on their service quality and implement more efficient management systems because the higher the service quality the higher the customer retention in the bank. And from the findings of the study and the conclusions drawn, the researcher came up with recommendations to ensure that management of service quality is emphasized and these as included; more training of workers in order to improve their knowledge about work and service delivery 1; Good customer care to maintain and expand the market reach; Physical facility extensions in order to create space for offering quality services to customers with no congestion among others.
Internal Control Systems and Financial Performance of Manufacturing Firms . A Case of Uganda Clays
(Uganda Christian University, 2023-07-27) Daniella K Mutesi
The study investigated the effect of internal control systems on the financial performance of the manufacturing firms in Uganda: A case of Uganda Clays Limited. It specifically focused on; examining the relationship between risk Assessment procedures and financial performance, reviewing the relationship between ICT systems and financial performance and assessing the relationship between control environment and financial performance. The study was carried out using an explanatory 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 92 respondents who are management and employees from the study context was also used in the study although 44 responded to the study. From the findings, it was revealed that the organization has demonstrated a commitment to managing financial risks effectively through clear guidelines, historical data utilization, and strategic decision-making based on both internal and external factors. Their ICT systems are robust, facilitating integrated financial processes, enhancing data security, and promoting collaboration among financial teams. Moreover, a strong control environment emphasizing ethical behavior, compliance, accountability, and transparency exists, supplemented by regular audits and open communication channels. Importantly, these individual components are found to significantly and positively influence the company’s financial performance, underscoring their collective importance in driving the company’s success in the market. Finally, the study recommends that manufacturing firms in Uganda should prioritize several key actions. Firstly, they should enhance their risk assessment procedures, including clear guidelines for identifying financial risks, historical data analysis, and consideration of both internal and external factors. Secondly, investments in robust ICT systems, with regular updates and maintenance, are crucial. Additionally, firms should foster ethical cultures emphasizing compliance, accountability, and transparency.
The Effect of Corporate Governance on Financial Performance of Commercial Banks in Uganda. A case of Housing Finance Bank
(Uganda Christian University, 2023-08-28) James Calvin Odeke
Corporate governance plays a pivotal role in shaping the financial performance of commercial banks, ensuring transparency, accountability and long-term sustainability. This dissertation explores the relationship between corporate governance and financial performance of Housing Finance Bank, one of Uganda’s most prominent financial institutions. The study specifically examines the impact of board size, board composition, and CEO reputation on the bank’s financial performance. To achieve the research objective, a mixed- method research approach is employed, combining both quantitative and qualitative techniques. The quantitative analysis involves the collection of financial data and governance metrics over a specified period, allowing for evaluation of correlations and trends. Concurrently, qualitative data is gathered through interviews with key stakeholders, such as board members, senior executives, and regulators, to gain valuable insights into the decision- making processes and governance practices. The findings reveal significant implications of corporate governance on Housing Finance Bank’s financial performance. First, the study indicates that an optimal board size has a positive influence on the bank’s profitability and overall financial health. An appropriate composed board, consisting of diverse expertise and independent directors, enhances the board’s oversight function, leading to improved risk management and strategic decision-making. Moreover, CEO reputation emerges as a crucial determinant of the bank’s financial success. A well-respected CEO fosters investor confidence, attracts investment, and positively impacts the bank’s performance in the market. Furthermore, the study uncovers the importance of the board’s active engagement in setting clear performance targets and incentives, as this fosters an environment of accountability and drives performance- oriented culture within the organization. This study contributes to the existing literature by shedding light on the relationship between corporate governance and financial performance within the context of Ugandan banking sector. The findings underscore the critical role of board size, board composition, and CEO reputation in shaping the financial trajectory of commercial banks, offering valuable insights for policymakers, investors, and banking institutions seeking to enhance corporate governance practices and overall performance.
The Effect of Internal Auditing on the Financial Performance of Small and Medium Enterprises (SMEs) in Mukono District. A Case Study of the International Medical Clinic (IMC) and Café Delish.
(Uganda Christian University, 2023-08-29) Andrew Guti Ilukol
This study was carried on “examine the contribution of internal Auditing on the financial performance of Small and Medium Enterprises? ”. The objectives of the study were to examine to establish the contributions of audit standards and professional competency of Small and Medium Enterprises, to investigate the impacts of Internal Auditing independence on the performance of Small and Medium Enterprises to find out the effects of risk management on the financial performance of Small and Medium Enterprises and to establish the effects of monitoring and controlling activities on the performance of the organizations A cross sectional research design was used, and primary data was collected to explain the research finding. The study found out that internal Auditing has various contributions towards the financial performance of Small and Medium Enterprises such as Risk management, Fraud detection which greatly contribute to the financial performance of Small and Medium Enterprises
Family Businesses and the Quality of Accounting Information.
(Uganda Christian University, 2023-08-29) Daphine Dorothy Nalubiri
This dissertation investigates the relationship between family businesses and the quality of accounting information they generate. In an era where family businesses play a role in global economies, understanding how their unique dynamics impact financial reporting is of importance. Through an extensive literature review and an empirical study and analysis, the study unveils the complex relevance between family businesses and the quality of accounting information. The research reveals that family businesses do face distinct challenges and opportunities in their financial reporting practices. The family ties that bind these enterprises influence the transparency, reliability, and accuracy of accounting information they produce. This study therefore emphasizes the need for tailored approaches to accounting practices within the family-owned businesses, highlighting their significant implications for decision making, stakeholders, and the environment around them. However, the study acknowledges the limitations inherent to its scope and context. The findings provide a foundation for further exploration, suggesting more areas for research into varied industries and family sizes. By shedding more light on the relationship between family businesses and the quality of accounting information, this research contributes greatly to both academic understanding and practical strategies for enhancing the quality of accounting information within the family-owned enterprises. Ultimately, this study demonstrates that family businesses are a different sector within a broader landscape of accounting research. Undoing the complicated connections between family relationships and financial operations is crucial for making effective strategies that ensure transparent and accurate financial reporting in these enterprises.
The Role of Cost Accounting in Decision Making in Small and Medium Enterprises: A Case Study of Small And Medium Enterprises in Mukono.
(Uganda Christian University, 2023-08-29) Vanessa Nalugya Mirembe
ABSTRACT The business world is in the era of high competition. This is because of the level of complexity that we are seeing from globalization and advanced industry. That means any manager needs all the support he/she might need from anywhere possible to make a sound decision. Cost accounting is one of these tools for supporting managerial activities. Specially, as the industry transforms itself from cottage to mass production and now flexible, cost accounting role is increasing and becoming more and more crucial. The main theme of this study was to assess the role of cost accounting for decision making in SMEs. This research was about that the role of cost accounting in decision making in SMEs. The study was carried out in Mukono under the general objective to examine the role of cost accounting in decision making in small and medium enterprises in Mukono municipality. A study population of 50 respondents was used and 30 respondents gave feedback as a questionnaire was used to collect data In the literature review the researcher exclusively showed the relationship between the cost accounting techniques and the decision making process in SMEs. The findings then showed the role that the cost accounting techniques play in decision making in SMEs as per the results that were found that there was research. In conclusion, the researcher had a few limitations though the researcher was able to find out how SMEs responded to the role of cost accounting in decision making and some recommendations were made on how best the SMEs can put it into use and embrace cost accounting techniques more in their operations.
An Examination of Financial Disbursement and Management in Sacco Members Expectations
(Uganda Christian University, 2023-08-30) Edith Joseph Elia Achiara
This research is dedicated to investigating the interplay between financial disbursement, management practices within Savings and Credit Cooperative Organizations (Saccos), and the expectations held by their members. It delves into the factors shaping these expectations, including economic conditions, demographic characteristics, communication methods, and past interactions. By scrutinizing the harmony between Sacco financial procedures and member anticipations, the study aims to shed light on the effectiveness of these practices. Moreover, it explores the ripple effects of such alignment or misalignment on member satisfaction, Sacco reputation, and long-term sustainability. The insights gained from this research offer practical guidance for Saccos to refine their financial approaches, ensuring they cater to member expectations and contribute to an optimal member experience.
The Internal Audit Function and Financial Accountability of Small and Medium Enterprises in Mukono Municipality-Central Division
(Uganda Christian University, 2023-08-30) Octavia Star Nyonyozi
The study was carried out to determine whether the internal audit function influences financial accountability within SMEs. The specific objectives were to examine the internal audit function in SMES, assess the financial accountability of SMEs and establish the relationship between internal audit function financial accountability of SMEs. Analytical and descriptive research designs were used to examine the findings to come up with conclusions. A cross sectional research survey design was used to employing both qualitative and quantitative techniques. Qualitative data was gathered using questionnaires while quantitative data was by extracts from secondary data for a period of 2015-2023. The total population was 102 respondents. Random sampling was used and 80 of the population was sampled. Data was analyzed by use of SPSS. The main findings were that internal audit function had a significant positive effect on financial accountability in terms of control, risk assessment, monitoring and decision making.
The Effect of Internal Control Systems on Financial Performance of Small and Medium Enterprises in Mukono Municipality, Uganda: A Case of Paris Corner Supermarket Ltd and City Shoppers Supermarket Ltd
(Uganda Christian University, 2023-08-30) Wilber Akanyijuka
The purpose of the study was to assess the effect of internal control systems on financial performance of small and medium enterprises in Mukono Municipality in Uganda. The study was guided by the following research questions; What is the effect of risk assessment on the financial performance of SMEs in Mukono Municipality, Uganda? What is the effect of monitoring on the financial performance of SMEs in Mukono Municipality, Uganda? What is the effect of internal audit on the financial performance of SMEs in Mukono Municipality, Uganda? The study used a case study of Paris Corner Supermarket Ltd and City Shoppers Supermarket Ltd. The total population of 71 staff (management and employees) was targeted for the study though 89% (63 staff) managed to respond. Primary data was collected was collected using structured questionnaires and conducting interviews. Primary data was collected using structured questionnaire. Statistical Package for Social Sciences (SPSS) computer software program was used in analyzing the data. Quantitative data was analyzed and the output was presented using a descriptive statistic of percentages. Qualitative data was analyzed and the output was presented by narration. The respondents agreed that risk assessment is efficient and effective in minimizing financial losses of their company and that monitoring is effective to the financial performance of their company. Further, majority of the respondents disagreed that their company has an internal audit function. The study concludes that absence of internal audit exposes SMEs to financial risk. This study concludes that there exists a significant relationship between internal control systems and financial performance of SMEs in Mukono Municipality in Uganda. The study also recommends that SMEs be transparent on the risk assessment control system to the employees since they form part of the company structure and are directly involved with the hands-on activities.
An Assessment of Finacial Reporting in Small and Medium Enterprises: A Case Study of SMEs in Lugazi Municipality-Uganda.
(Uganda Christian University, 2023-08-31) Gloria Nalubiri
This study sought to assess financial reporting in Small and Medium Enterprises (SMEs) in Uganda – Lugazi Central Division and it particularly focused on International Financial Reporting Standards (IFRS) for SMEs. Specifically, the study examined the awareness and understandability of IFRS for SMEs, the limitation of the implementation of IFRS for SMEs and assessed the benefit of adopting IFRS for SMEs to SMEs in Uganda – Lugazi Central Division. A survey design was used and a sample of 66 SMEs was selected from 80 SMEs in Lugazi Central Division. Of the 66 questionnaires that were distributed, only 32 were answered hence they were used as the final sample size of the study. The findings of the research unveiled the following key insights. First of all, the findings of the study showed that majority of SMEs were in there start up and their number decreased over the next period. Secondly most of the respondents had minimal awareness and understanding of the IFRS for SMEs due to the various challenges faced during implementation of the standards. The findings also showed that some SMEs did not understand the benefits of investing in and implementing IFRS for SMEs. On the other hand, the few that seemed to adhere to the IFRS for SMEs were notably benefiting. The discussions depicted an agreement between study and previous topics on the same topic. The researcher therefore concluded that the short life span of the SMEs could be attributed to poor financial reporting practices in terms of failure to adhere to the IFRS for SMEs. Lastly the researcher presented some recommendations and also area for further research for other research.
Effects of Business Risk on Performance on Insurance: A Case Study of Pax Insurance Company Limited
(Uganda Christian University, 2023-09) Kenneth Kiptum Tanui
The research study aim was to establish the effects of business risk on performance of insurance with specific objectives being; to determine the effects of financial risk management on performances of Pax insurance company limited; to establish the effects of operations risk management on performance of Pax insurance company limited; to establish the effects of risk monitoring on performance of Pax insurance company limited; to determine if insurance firms liquidity effect on performance of Pax insurance company limited. The study will add to the body of literature and researches shall be able to use this research study as a reference to what they will do in future not forgetting that it was used as a source of literature review to their studies. 47 respondents were chosen through random sampling that was stratified. The researcher used secondary information sources which were obtained through reading relevant literature available in the library, various documents, publications and reports including, journals, and magazines. The research questionnaires were administered by the researcher himself respondents Data was analyzed through frequency and descriptive statistics. Data was presented with aid of graphs and pie charts and graphs. The study had the following recommendations based on study findings management of Pax insurance company limited should embrace the use of risk identification process to assist in business risk management in ensuring that prospects are maximized and increase in financial performance. The study conclusion is that insurance firms that poorly manage their risk are always faced with accumulations of claims which lead to increased losses and hence poor performance. Business risk management actions are affected by managers risk behavior, a robust business risk management framework can help companies reduce their exposer to risks and enhance organization performance. Organization that select a particular risk tool tends to be associated with the firm's calculative culture that measures attitudes that managers display towards the use of business risk models.
Changes in Interest Rates on the Demand for Loans by Customers of Uganda Micro Credit Finance(UMF) in Seeta Trading Center
(Uganda Christian University, 2023-09-01) Jacinta Namubiru
The study was about the relationship between the fluctuating interest rates and the demand for loans by customers of Uganda Micro credit Finance in Seeta trading center. Its main objective was to examine the impact of different interest rates movement on the borrowing capacity of customers in Uganda Micro credit Finance. The study was undertaken following a cross sectional and descriptive research design and a sample size of 65 was used that was selected using a purposive technique however only 55 responses were got and the data was collected using questionnaires and a few interviews that gave the researcher used to collect the relevant information that was showing the relationship between the two variables. The findings were presented using graphs and tables and the data was analyzed using Statistical Package of the Social Scientist (SPSS). The findings collected showed an 84.4%relationship between interest rates and the borrowing capacity of the customers in financial institutions especially the customers of UMF. As 78% of the customers agreed that their demand for loans is highly based on the movement of interest rates and 80% of the respondents agreed that customers responsiveness to demand for loans changes when interest rates are changed meaning that when interest rates increase, then customers demand for loans reduces and this endangers the process for Uganda Microcredit Finance as a financial institution and therefore it needs to put in to consideration customers responses when it comes to inflation of interest rates while when interest rates are low, over 70% of the respondents agreed that customers demand more loans . The respondents recommended that the management Uganda Micro Credit Finance should carry out massive employee training when it comes to collecting funds from other sources other than credit given out so as to avoid fluctuating interest rates to a point of irritating customers and discouraging them from borrowing with the aim of collecting funds to finance the institution’s operating costs. UMF also need to come up with interest rate policies that manage fluctuating interest rates and implement them in a way that does not damage the institution’s financial status but can use them to ensure efficiency and effectiveness. In conclusion, the findings gave a clear insight on the behaviors of customers of Uganda Micro credit Finance (UMF) when interest rate fluctuate and how these fluctuations affect the performance of the organization. The findings also gave the management of the organization a clue on other factors that also cause a clear influence on customers demand for loans and as to why the people of Seeta tend to rely more on other sources of finance other than get credit.
Impact of Labour Turnover on Organizational Medical Service Delivery
(Uganda Christian University, 2023-09-01) Innocent K Mutatina
This research study investigated the effect of employee turnover on organization performance, and how these factors affect the medical service delivery of employees of fort portal referral hospital. The major concern to most organization was that employee turnover is an expensive process especially in organizations that thrives and values viability of the hospital. Lack of Reward management, lack of career growth, lack of health and safety and finally lack of motivation are all factors that contribute to employee turnover. The overall objective of the research project was to determine the effect of employee turnover on Organizational medical service delivery. The project was engaged in descriptive research design as the study was intended to collect quantitative and qualitative data that explained the nature and features of the effect of employee turnover on Organizational medical service delivery. The targeted group for the research study comprised total of 70 employees working at fort portal regional referral hospital. Stratified sampling was used in this research. The targeted population was distributed into three categories namely, Top management staff, middle level management staff and subordinate staff. Primary data was collected using oral interview and structured questionnaires. The collected data was analysed using Microsoft excel and presented in the form of pie charts and tables. Basing on the study findings, the organization needed current strategies for reducing employee turnover rates since the employee reward offered to the employee were not satisfactory, 61% of the employees stated that the organization was not committed to employee career growth development which denied the employees with an opportunity for career growth, the employees stated that low level of motivation influenced the realization of increased employee turnover employee health and safety management which was represented by 77% . The following were the recommendations of the study; that the organization should re-evaluate its employee salary/wages benefits packages to improve the morale and motivation of the employees, the hospital should offer opportunities for career growth, the organization should involve its employees in the decision making processes, the hospital should improve working conditions within the organization finally the organization should apply strategies to reduce employee turnover rate by retaining best employees to improve organizational medical service delivery. The study concluded that lack of reward management, lack of career growth management, lack of health and safety management and lack of motivation management affected negatively to the organizational medical service delivery hence influenced the realization of increased employee turnover.
Record Keeping Practices and Financial Performance of Small and Medium Enterprises in Mukono Municipality, Central Division
(Uganda Christian University, 2023-09-01) Charity Gloria Namara
The study sought to examine the effect that Record keeping could have on financial performance of SMEs in Mukono municipality, central division. The researcher used both descriptive and correlational design. The study adopted a quantitative approach. The researcher used simple random sampling in selecting 80 SMEs operators in the service sector that formed the sample size (50) of the study. A structured questionnaire was used as the main instrument of quantitative data collection from the selected SMEs Operators. Completed questionnaires were edited, coded, and entered into and categorized into themes and analyzed using SPSS IBM for Windows. Bivariate analysis in form of Pearson’s product moment correlation was used to show the direction and strength of the relationship between each dimension of Recordkeeping and financial performance. Regression analysis was also used to test the effect of Record-keeping practices on financial performance. The study therefore concludes that Record-keeping has an effect on financial performance of SMEs and recommends proper record filing, retention and retrieval in order to improve financial performance of SMEs. Key Words: Record-keeping, Financial Performance, small and medium enterprises.
Challenges in Financial Reporting in Small and Medium Enterprises in Buwate ,Wakiso District.
(Uganda Christrian University, 2023-09-05) Faith Whitney Amukun
The study sought to examine the challenges faced in financial reporting in Small and Medium Enterprises (SMEs) in Buwate, Wakiso district. The study was guided by three objectives: establishing the level of financial reporting in SMEs, finding out the benefits of financial reporting in SMEs and establishing the challenges faced in the process of financial reporting in SMEs in Buwate and the possible measures undertaken. 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 and these responded to the questionnaires that were used to collect data. From the study findings, it was revealed that there is a generally positive level of financial reporting, with respondents acknowledging the accuracy, reliability, and compliance of their financial reports. The benefits of financial reporting were evident in informed decision-making, enhanced credibility, and improved access to funding. However, challenges in data gathering, limited financial resources for robust reporting systems, and understanding accounting standards need attention. Moreover, time constraints and limited access to qualified professionals pose additional obstacles. In conclusion, addressing these challenges is vital to further strengthen financial reporting practices in SMEs and contribute to their sustainable growth and success in Buwate. Finally, the study recommends promoting independent auditing and review in SMEs to enhance credibility and reliability of financial reporting, alongside providing capacity building and training on accounting standards. Improving financial data management, ensuring access to financial resources, and supporting qualified professionals are crucial. Timely reporting and fostering collaboration among SMEs will strengthen financial reporting practices. Regular monitoring and evaluation are essential for continual improvement in financial reporting for small and medium businesses in Buwate.
The Impact of Local Services Tax on Service Delivery to the People of Buguju, Mukono Central Division
(Uganda Christian University, 2023-09-05) Collins Ogenrwot
This research was aimed at the Impact of Local Services Tax and Service Delivery to the people of Bugujju, Mukono Central Division. The study was based on three main objectives which were: To find out the impact of local service tax on service delivery, to find out if taxpayers are aware of all tax obligations and policies, to determine the level of service delivery to the people and to find out problems faced by taxpayers and their businesses. The researcher used both qualitative and quantitative research designs with a sample of 80 respondents. Qualitative data was obtained through questionnaires, interviews, and observation while quantitative data was obtained through computation and analysis. The collected data was analyzed using Microsoft Excel and presented in the form of tables. The study findings revealed that there is a significant relationship between Local Service Tax and Service Delivery in Bugujju indicated by a correlation of r = 0.677. The research findings showed that 90% of respondents agreed that they had a problem with the mode of assistance 80% with the mode of tax collection and 51.6% of the respondents revealed that there is too much inefficiency among tax collectors. The study recommends measures for LST collection like training tax collectors, sensitizing the masses, etc. The study suggests that future studies should be conducted to analyze any other factors that affect revenue collection as well as services delivered by the local government. The study concludes that town agents have challenges in revenue collection but such problems were not beyond control and also service is delivered according to the amount of revenue collected since it’s a source of government funding for community services.
Accounting Ethical Practices and Financial Reporting Quality by Mukwano Group of Companies.
(Uganda Christian University, 2023-09-05) Micheal Nsadha
This research aimed at the Accounting Ethical practices and financial reporting Quality by Mukwano group of companies. This study based on three main objectives which were: To examine the effects of disclosure on the Quality of financial reports of Mukwano group of companies, to examine the effects of objectivity on the quality of financial reports of Mukwano group of companies, to examine the effects of integrity on the quality of financial reports of Mukwano group of companies. The researcher used both qualitative and quantitative research designed with a sample of 52 respondents. Qualitative data was obtained through questionnaires, interviews, and observation while Quantitative data was obtained through computation and analysis. The collected data was analyzed using Microsoft Excel and presentation in the form of tables. The study findings revealed that there is a significant relationship between Accounting Ethical Practices and financial reporting quality of Mukwano group of companies. The level of significance was computed at 0.000 which indicates that the results were not by chance. The Pearson correlation coefficient was computed at 0.674 which interpreted as a fairy strong relationship. The significance level and the Pearson R coefficient led us to interpretation of a significant fairly strong positive relationship. The study recommends that Accountants should upload high positive attitudes with respect to quality financial reports, relationships that bias influenced the professional judgement of the professional accountants should be avoided. The study concludes that Mukwano group of companies needed to wait till a case was formally reported buy might cause preliminary investigation to be commenced once the general public becomes aware of such breach and this might be through the new media- printed or electronic.
Credit Risk Management and Financial Performance of Commercial Banks
(Uganda Christian University, 2023-09-06) Josephine Ampeire
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 monitoring, Credit Risk assessment and Credit Risk policy on the financial performance of Housing Finance Bank. The study used a cross-sectional survey design using both qualitative and quantitative approach to collect data from a sample of 59 respondents. Questionnaires were used to collect the data. Quantitative data was analysed using measurement of central tendency and qualitative data was analysed using correlations and regression analysis techniques. The study found a positive and significant relationship between credit monitoring and financial performance, credit risk assessment and financial performance, credit policy and financial performance The study concluded that effective credit risk management through risk monitoring, assessment and policy 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.

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