Bachelor of Business Administration - Main Campus

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Access to micro credit and growth of small small medium enterprises
(Uganda Christian University, 2024-10-11) Linda Nabirye
It is, therefore, of utmost importance that development of SMEs takes place for growth and proper development in the different aspects of the Ugandan economy. According to the recent report, one of the most major binding constraints for Ugandan SMEs generally is limited access to finance. This thesis explores the effect microcredit availability has on the growth of small and medium-sized businesses. In this respect, studies have taken into consideration the impact of the microcredit system on the two major categories of employment generation and profitability. The paper identified the determinants of credit availability and its contribution towards growth through an integrated approach of questionnaires and one-on-one interviews with the SME owners and financial institutions. The present research is a cross-sectional one; a total sample of fifty respondents consisting of small company owners, credit institution personnel, and customers participated in the present study. For the purpose of this study, the respondents selected were from government agencies. In the present study, questionnaires have been used for data collection. The ease of access to microcredit facilities has, therefore, been correlated with the growth of small and medium-sized businesses in Uganda. It is also hoped that the owners of small and medium-sized businesses will appreciate the fact that credit facilities have positively contributed to the growth of their companies, and find a solution to the two major challenges-the high interest rates and lack of sufficient collateral-microcredit agencies use in providing credit facilities to SMEs. Since they will be more accessible to microcredit facilities, SMEs will grow more.
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.
Accounting Ethical Practices and Financial Reporting Quality: A Case of Mukwano Group of Companies
(Uganda Christian University, 2024-10-11) Esther Kerlen Nabwire
This research was 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 40 respondents. Qualitative data was obtained through uestionnaires and interviews 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 findings of this study reveal that a strong commitment to ethical principles in accounting significantly contributes to the quality of financial reporting. The research identifies key ethical challenges faced by the organization and offers recommendations on how Mukwano Group of Companies can further strengthen its ethical framework to ensure the highest standards of financial reporting. This study not only contributes to the academic discourse on accounting ethics and financial reporting but also provides practical insights for companies striving to improve their financial reporting processes through ethical conduct.
Accounting Information System and Financial Performance of Small and Medium Size Enterprises. Case Study of the Northern Division Koboko Municipality
(Uganda Christian University, 2025-05-13) Rose Aate
The study examined the influence of accounting information system on the financial performance of SMEs in Northern division, Koboko municipality. The study was guided by the following objectives; to analyze the effect of system effectiveness of AIS on financial performance of SMEs, to establish the effect of system control on financial performance of SMEs and to ascertain effect of system flexibility on financial performance of SMEs in Northern division, Koboko, municipality. The study adopted descriptive research design to comprehensively examine how SMEs utilize AIS in their financial process the study population was 50 employees from SMEs located in Koboko municipality and the sample size was 44. The study established that there was apositive relationship between accounting information systems and financial performance at SMEs of Koboko north this was justified by r= 0. 362 for systems effectiveness, .285 system control and 0.193 for System flexibility and financial performance of SMEs in northern division, Koboko, municipality.Finally the regression analysis revealed that the contribution of AIS financial performance of SMEs at Koboko was 24% .It was concluded that approximately 24 % of the variance in the financial performance of SMEs at Koboko north was attributed to the aspects of AIS which included system flexibility, systems control and systems effectiveness.
Accounting practices and performance of Small Medium Enterprises
(UCU, 2024-09-24) Nalubowa Irene
The purpose of this study was to investigate the relationship between accounting practices and the performance of Small medium enterprises in the study context. SMEs are recognized as essential contributors to essential contributors to economic development. Despite their importance, they face challenges therefore the study explored how the accounting practices can improve SMEs providing actionable insights for business owners, policy makers and other stakeholders. The study was guided by three objectives which included: to examine the role of book keeping in performance of small medium enterprises in the study context, to examine the role of budgeting on to performance of small medium enterprises in the study context, to examine the role of financial reporting in the performance of small medium enterprises in the study context. The research employees across sectional survey design and gather qualitative data. The study population comprises of 60 respondents with a sample size of 52. A structured questionnaire was used to collect primary data on accounting practices employed by these businesses and their impact on performance indicators such as profitability, sales growth and overall business sustainability Key findings revealed a strong positive relationship between accounting practices and SMEs performance. Respondents agreed that proper bookkeeping enhances financial accuracy, facilitates better debt management, and enhances budgeting and financial forecasting all of which contribute to improve financial decision making. Effective budgeting was found to help SMEs set realistic profitability targets, allocate resources efficiently, and manage financial risks. Financial reporting was found to improve transparency, stakeholder confidence, and decision-making processes, contributing to the overall growth and sustainability of SMEs. The study emphasizes the significance of adopting reliable and ethical research practices, including expert-reviewed questionnaires and adherence to confidentiality and informed consent. This research provides valuable insights into how sound accounting practices can drive SMEs performance and long term success. These include the need for SMEs to invest in professional accounting services, implement formal budgeting processes and adopt digital tools for bookkeeping and financial reporting. These measures would not only improve operational efficiency but also increase profitability and long term sustainability
Adoption of Fintech among Youth in Uganda
(AYIKORU Elizabeth Sonia, 2024-09-12) AYIKORU Elizabeth Sonia
Adoption of Technology and Performance of an Organization: A Case Study of NWSC
(Uganda Christian University, 2024-09-19) Sharon Nabeeka
The adoption of technology significantly influences organizational performance, as demonstrated in a case study of the National Water and Sewerage Corporation (NWSC). This study explores how integrating modern technologies enhances operational efficiency, service delivery, and overall effectiveness within the organization. The study also aimed at Improved Service Delivery: The implementation of information and communication technologies (ICT) has streamlined processes, enabling NWSC to respond more effectively to customer needs. Enhanced data management systems facilitate better tracking of service requests and maintenance schedules. Operational Efficiency: Technology adoption has led to reduced operational costs and increased productivity. Automation of routine tasks allows employees to focus on more strategic activities, thereby improving job satisfaction and performance.Customer Engagement. This use of digital platforms for communication has fostered better relationships with customers. Feedback mechanisms have improved service quality by allowing the organization to adapt quickly to user needs. Sustainability and Growth, The strategic use of technology supports NWSC's long-term sustainability goals, ensuring that resources are managed efficiently while meeting the growing demands for water and sanitation services.
Agency Banking and Financial Inclusion in Mukono Municipality: A Case Study of Stanbic Bank Uganda Mukono Branch
(Uganda Christian University, 2024-09-05) Carolyn Tusiime
Examining how agency banking affects financial inclusion at Stanbic Bank Mukono was the aim of the study. To be more precise, the study assessed how the number of banking agents employed at Stanbic Bank Mukono, agent transaction volumes, and geographic coverage affected the bank's efforts to promote financial inclusion. The conceptualization of the study was guided by the agency theory. Primary data was gathered by the use of questionnaires and interview guides in a cross-sectional survey methodology. Quantitative data was gathered from 17 respondents, or 100% of the target population of 20 respondents, which comprised bank agents, managers, supervisors, and employees. Quantitative data was gathered using simple random sampling, and qualitative data was obtained through purposive sampling from a sample of two interviews with a 100% response rate. Descriptive statistics were employed in the study to characterize the pertinent features of the phenomena. The study's conclusions showed that extending geographic reach by establishing more financial institutions or mobile banking services greatly improves accessibility for people living in isolated or underserved parts of Mukono. This improved accessibility contributes to closing the gap in financial services between rural and urban areas. Expanded geographic reach is correlated with increased local community growth and economic activity. More people having access to financial services makes them more capable of participating in economic activities like investing, saving, and borrowing. As more individuals gain access to financial services, they are better equipped to engage in economic activities such as saving, investing, and accessing credit, which stimulates local economies. The study recommended that the bank administration should continue to expand the network of financial institutions and agents in undeserved and remote areas of Mukono. Conduct regular surveys and feedback sessions with residents and financial service providers. Use evaluation findings to refine strategies and address any emerging issues or gaps in service. Future studies need to be conducted on Effectiveness of Financial Literacy Programs Associated with Agency Banking.
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.
An evaluation of risk management strategies and their operational effectiveness among small and medium enterprises in Mukono Municipality
(Uganda Christian University, 2025-09-17) Evalyne Kyomugisha
The study aimed at evaluating risk management strategies and their operational effectiveness among small and medium enterprises in Mukono Municipality. In particular, it focused on; examining the relationship between risk identification and operational effectiveness of SMEs, establishing the relationship between risk assessment and operational effectiveness of SMEs, and exploring the relationship between risk mitigation and operational effectiveness of SMEs in Mukono Municipality. Furthermore, the study was conducted using a cross-sectional survey research design, where quantitative research approach was also employed. A sample size of 133 SMEs operating in Kauga, Mukono Municipality was selected using simple random sampling method although 120 of them responded to the study. Data was collected using questionnaires and later analysed using SPSS. The ethical considerations while collecting data were fully considered by the researcher. The study findings established that risk identification (r = .866**, p< .05), risk assessment (r = .892**, p< .05), and risk mitigation (r = .885**, p< .05) each have a strong positive and significant influence on the operational effectiveness of SMEs in Mukono Municipality, with effective risk identification enhancing proactive management and employee involvement, thorough risk assessment improving decision-making, resource allocation, and adaptability, and comprehensive risk mitigation strengthening resilience, reducing disruptions, and ensuring operational and financial stability. Finally, the study recommended that SMEs in Mukono Municipality strengthen formal risk documentation, consistently adopt standardized risk assessment frameworks, integrate assessment findings into strategic planning, expand the use of financial protection tools like insurance and hedging, and leverage advanced technology for early risk detection and prompt mitigation, thereby enhancing operational effectiveness, resilience, and long-term financial stability.
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.
An Examination of the Impact of Debt Financing on the Performance of Small and Medium Enterprises in Mukono Municipality
(Uganda Christian University, 2023-09-27) Jacob Limo
This dissertation investigates the repercussions of debt financing on the productivity of Small and Medium-sized Enterprises (SMEs) in Mukono Municipality. SMEs are pivotal in economic development, yet they often encounter challenges in securing adequate financing. Debt financing, while potentially facilitating growth, can also introduce financial burdens. Employing a mixed-methods approach, combining quantitative analysis of financial data and qualitative insights from SME owners, this study delves into the effect of debt financing on revenue growth, employment generation, innovation, and overall sustainability of SMEs. It also explores the factors influencing SMEs' financing decisions, such as interest rates, collateral requirements, and contextual factors. The preliminary findings emphasize the significance of loan terms and conditions, providing insights to inform policies and practices conducive to sustainable debt financing for SMEs in Mukono Municipality, thereby contributing to regional economic development.
An Investigation into The Adoption and Usage of Electronic Banking Systems
(Uganda Christian University, 2023-09-27) Shaline Tumushabe
The study examined an investigation into the adoption and usage of electronic banking systems. Specific objectives of the study were, to examine the factors influencing customers adoption of E-banking services, to identify and analyze the challenges associated with E-banking systems and to find out the relationship between electronic banking and customer satisfaction in commercial banks. The study used a descriptive cross-sectional 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 analyzed using measurement of central tendency . The study found that customers highly value the convenience of E-banking and the availability of services with easy internet access. Security concerns are significant but vary among customers. Intuitive interfaces and cost savings are less important on average, with more variability in customer preferences for these factors. The study concluded that financial institutions operating in the E-banking sector should prioritize their efforts based on these findings. While security-related challenges have moderate importance with some variation in perceptions, challenges related to repetitional damage, technological advancements, and cost are deemed significantly more critical with relatively uniform opinions among respondents. Addressing these challenges effectively will not only enhance the security and reliability of E-banking systems but also contribute to maintaining a positive reputation and staying competitive in the rapidly evolving digital landscape. Additionally, institutions should be mindful of accessibility concerns and work towards inclusive E-banking services, taking into account the varying levels of importance placed on this challenge by different respondents. The study recommends that the bank should invest in robust online and mobile banking platforms to ensure 24/7 accessibility for the customers. To make sure that the service is available on various devices and browsers to accommodate different customer preferences. Recognize that security concerns vary among customers. Offer customizable security options whenever possible, allowing users to adjust their security settings based on their comfort level.
Analysis of The Adoption of E-Commerce to Performance of Smes in Uganda
(Uganda Christian University, 2023-09-21) James Kamulindwa Muhumuza
This dissertation was conducted on the topic assessing the adoption of E-commerce by SMEs in Uganda. The study was commissioned by a fashion company called Kyaligonza, which is gradually integrating E-commerce into its operations, and it was guided by the following objectives: 1. To examine E Commerce adoption and performance by SMEs in Uganda; 2. To identify the benefits of E-commerce adoption to SMEs in Uganda; 3. To examine the barriers to E-commerce adoption by SMEs in Uganda. Data collection primarily relied on secondary sources, including journal articles, expert opinions, company reports, and newspapers. Additionally, questionnaires and document review checklists were used for data collection, providing a mix of qualitative and quantitative data. Ethical considerations were a priority, ensuring that data collection tools were designed with caution, avoiding personal questions unrelated to the study's purpose. The study focused on Kyaligonza Fashion Company, known for blending traditional Ugandan designs with modern silhouettes, catering to both local and international markets. Kyaligonza Fashion's adoption of e-commerce was driven by its desire to reach a global market, especially the Ugandan, Congolese, and diaspora niches. However, several barriers were identified, including limited internet access, low digital literacy among staff, challenges in online payment processing, and fierce market competition. Despite these barriers, the study revealed significant benefits of e-commerce adoption for Kyaligonza Fashion. These benefits included expanded market reach, 24/7 accessibility, reduced operating costs, and improved inventory management. These advantages contributed to the store's enhanced performance and competitive edge in the fashion industry. Overall, this research sheds light on the opportunities and challenges faced by SMEs in Uganda when embracing e-commerce, using Kyaligonza Fashion Company as a case study. It underscores the potential for growth and globalization through e-commerce adoption, while also highlighting the importance of addressing infrastructure and skill gaps to unlock its full potential.
ASSESSING THE EFFECTIVENESS OF INTERNAL CONTROLS IN PREVENTING FINANCIAL FRAUD: A CASE OF EQUITY BANK, MUKONO BRANCH
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-15) WALUBITSA PATRICK
The study aimed at assessing the effectiveness of internal controls in preventing financial fraud: a case of Equity Bank, Mukono Branch. It specifically focused on; examining the relationship between control environment and preventing financial fraud, establishing the relationship between risk assessment and preventing financial fraud, and exploring the relationship between control activities and preventing financial fraud in Equity Bank, Mukono. In addition to using both quantitative and qualitative research methods, the study was conducted using a cross sectional study design. Both basic random and selective sampling techniques were applied during the data gathering process, which involved the use of questionnaires and interviews. The study also employed a sample size of 44 respondents who work for Equity Bank in Mukono and the bank's top management. The study findings revealed that internal controls in Equity Bank, Mukono are significant in preventing financial fraud, with the control environment, risk assessment, and control activities being significant. Respondents agreed that strong control environment reinforces ethical behavior, responsibility, and openness (r = .521**, β = 0.225, t = 3.693, p = 0.000), and risk assessment ensures frauds are discovered earlier and better internal controls (r = .587**, β = 0.243, t = 3.668, p = 0.000). In addition, rigid control procedures like appropriate policies, segregation of duties, transaction authorization, compliance monitoring, and regular revision were determined to have the greatest effect on fraud prevention (r = .680**, β = 0.496, t = 7.426, p = 0.000). The above findings highlight the evidence that systematic internal controls are strategic and very effective in anti-fraud prevention at the bank. Finally, the study recommended the need for strengthening the control environment, refining the risk assessment procedures, implementing robust control activities, maintaining effective monitoring mechanisms, and providing continuous staff training to facilitate timely detection, evasion, and minimization of financial fraud, thus increasing accountability, transparency, and the overall effectiveness of the internal controls of the bank.
Assessing the Impact of COVID-19-1 on Small-Scale Enterprises in Uganda: A Case Study of Kasokoso Trading Centre in Kira Municipality, Wakiso District.
(Uganda Christian University, 2023-09-22) Hannah E Rwothuwinjo
This study was primarily intended to highlight the difficulties faced by small scale businesses during and after the extensive corona virus pandemic, which had an impact on all sectors and was felt globally. However, the study will be primarily focused on small scale enterprises in the nation of Uganda. The study employed the use of secondary data for the literature review and mainly focused on data that dated not more than five years prior to the study. And for the field research the researcher used primary data analysis which involved feedback from respondents from the chosen population and this was in accordance with a descriptive research design as its methodology. In addition, both qualitative and quantitative research methods were used to perform this study. The outcome of the secondary data analysis demonstrates that both small and large businesses are facing difficulties, and that the unprecedented coronavirus crisis has destroyed many companies around the world hence most of the businesses both globally and locally are facing similar problems when it comes to the effects of covid 19 pandemic which has made it difficult for these businesses survive with some effects like decreased revenue, lost jobs, slowed-down life, and poor marketing performance. The study was able to identify some key areas in the operations of SSEs that were affected by the pandemic and also was able to draw conclusions on how these areas where affected by covid 19 pandemic i.e. the key area that was identified and that cut across for all businesses that belong to the category of SSEs was the businesses saving nature. Under the businesses saving nature the researcher further more researched about of the ways in which covid 19 has affected SSEs saving abilities and also the nature of saving as well as the different solutions that can be used by the different stake holders in order to soothe on the implications of these effects.
Assessing the Impact of Financial Accounting Practices on Organizational Performance in Uganda
(Uganda Christian University, 2025-05-14) Louis Kabiite Katende
This study investigates the impact of financial accounting practices on organizational performance in Uganda, focusing on both private and public sector institutions. Accounting is a foundational element in financial decision-making and governance, and its proper application is critical for enhancing transparency, efficiency, and accountability. Despite the existence of regulatory bodies like the Institute of Certified Public Accountants of Uganda (ICPAU) and the adoption of International Financial Reporting Standards (IFRS), many organizations continue to grapple with poor financial practices that hinder their performance. Using a mixed-methods approach, the study draws on quantitative data from structured questionnaires and qualitative insights from key informant interviews. The findings are expected to reveal a strong correlation between proper accounting practices—such as internal controls, budgeting, audit compliance, and financial reporting—and improved organizational outcomes, including profitability, operational efficiency, and stakeholder trust. The research also identifies major challenges affecting the implementation of proper accounting practices, such as limited technical expertise, poor regulatory enforcement, and inadequate financial systems. The study offers practical recommendations for strengthening financial governance in Uganda and contributes to the theoretical discourse on agency, stewardship, and contingency perspectives in accounting
Assessing the Impact of Job Rotation on Skilled Development and Engagement: The Case Study Uganda Christian University
(Uganda Christian University, 2024-09-18) Adong Cathy
This study investigate the impact of job rotation on skill development and employee engagement within organizational settings. Job rotation, a widely used human resource practice, involves systematically moving employees through different roles or departments to enhance their skills and broaden their experience. This research employees a mixed methods approach, combining quantitative surveys with qualitative interviews, to assess how job rotation influences employees’ skill acquisition and overall engagement levels. The findings reveal that job rotation significantly contributes to skill diversification and improvement, particularly in enhancing managerial and technical competencies. Additionally, employees who participate in job rotation programs demonstrate higher levels of engagement attributed to increase job satisfaction, reduce monotony enhance career job opportunities.
Assessing the Impact of Tax Reforms on Tax Compliance of Small and Medium Enterprises in Uganda
(Uganda Christian University, 2023-11-03) Duncan Price Asiimwe
This study investigates the multifaceted impact of tax reforms implemented by Uganda Revenue Authority (URA) on revenue collection and domestic revenue mobilization, with a specific focus on small and medium enterprises (SMEs). The research comprehensively analyzes diverse URA reforms, including adjustments in tax rates, expansion of the tax base, and enhancements in tax administration efficiency. Our findings indicate that these reforms have a significant positive effect on revenue collection. Notably, strategies aimed at detecting and preventing tax evasion, coupled with continuous updates of tax policies in line with economic shifts and international best practices, have substantially contributed to increased revenue. Additionally, tax incentives and reforms encouraging investment have played a pivotal role in bolstering domestic revenue mobilization in the long term. The study delves into taxpayers' perspectives, revealing a nuanced landscape of compliance attitudes. Increased tax compliance is viewed favorably as a means to distribute the tax burden more equitably across society. Taxpayers’ express frustration towards entities engaged in tax evasion or aggressive tax avoidance, indicating a desire for fair and transparent tax practices. Moreover, taxpayers perceive compliance measures as deterrents against legal consequences for non-compliance, emphasizing the need for robust enforcement strategies. In light of these findings, the study recommends practical measures to further enhance tax compliance and revenue collection. These include early tax assessments, allowing staggered payments, intensive taxpayer education initiatives, and, critically, adopting business closure as a last resort in tax collection efforts. Furthermore, the study underscores the importance of coupling compliance measures with transparent communication, educational campaigns, and incentives to foster a culture of tax compliance among SMEs. This research provides valuable insights into the dynamics of tax reforms and compliance behavior within the SME sector in Uganda. The findings not only contribute significantly to the academic discourse but also offer actionable recommendations for policymakers and tax authorities, aiming to create a fair, transparent, and conducive tax environment conducive to economic growth and fiscal sustainability.
BOOK AND FINANCIAL PERFORMANCE OF SMALL-SCALE ENTERPRISES IN BUGUJJU TRADING CENTRE MUKONO DISTRICT
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-12) MANDRE ISAAC
The research report recognized the relationship between book keeping and financial performance of small-scale enterprises in Bugujju Trading Centre. To analyze the relationship between book keeping and financial performance and it also comprised of the credential information for the Research report and be composed of the statement of the problem, the study objectives, significance and research questions and relating the variables to come with book keeping as the independent and financial performance being the dependent the literature review and study on book keeping and financial performance of small-scale enterprises, overview of the challenges associated with book keeping and the types of books kept by the small-scale enterprises and analyze and evaluated what different scholars and researchers validate these variables. the research methodology which was also called the research design that was a cross-section research design, the research population was 50 and the sample size (n) was 44, interviews and questionnaires were the method I employed to collect data from the field which was composed of different nature of small-scale enterprises in Bugujju Trading Centre quality of data that was to say validity and reliability, various methods of data presentation the specific objectives of the study. The findings showed that proper book keeping can results into proper decision making in short- investments, and expansion of businesses can be archived by efficient and effective book from the field are analyzed and describe in this was section of the research study. The data offered in table format enabled easy interpretation of business responds about the types of books they kept, the monthly average income and expenses of the enterprises, the conclusion, recommendations of the research study being undertaken, where by the small-scale business owners and employees recommends that if there was any opportunity that will be availed to educate and trained them about book keeping practice they willing and more interested to be part of the exercise to effectively improve on their basic book keeping skills and knowledge that enhance their enterprises financial health.

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