Bachelor of Business Administration - Main Campus

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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 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
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 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 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 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.
Business Ethics and Their Influence on Sales Turnover in Sonde Trading Centre
(Uganda Christian University, 2023-09-13) Mathews Lubangakene
This study of business ethics and their influence on Sales turnover in Sonde trading centre was based on three research questions where : find out why unethical practices occur in businesses in Sonde trading, how business ethics affect the sales turnover of businesses in Sonde trading centre and the possible solution to the unethical practices . It made use of qualitative and quantitative techniques to establish the relationship between business ethics and Sales turnover of businesses in Sonde trading . Interviews and questionnaires were used to collect primary and secondary data from 60 out of 72 respondents. Data was analyzed using SPSSs frequencies and percentage means . The data was processed and analyzed using formal tables , narrative text to determine how business ethics affect sales turnover of businesses in Sonde trading centre. The findings showed that business ethics have a positive impact or influence on the sales turnover of businesses in Sonde trading centre with 58 % of the respondents strongly agreeing that it leads to Good brand image and also 50% of the respondents strongly agreeing it affects the employee productivity and finally 38 % of the respondents strongly agreeing it leads better customer service all in all showing that businesses have a positive impact on the Sales . Then according objective one the reason for unethical practices was due to lack of understanding of business ethics with 27% of the respondents disagreeing that they had understanding of business ethics and also lack of enforcement of ethical standards because the findings showed although there were ethical standards in place with 35% of respondents agreeing that there ethical standards present the lack of enforcements could the reason for the unethical practices and finally the three objective in terms of possible solutions 58% of respondents strongly agreed with setting ethical standards and 54 % of respondents strongly improving customer service where among the potential solutions to the unethical practices. In Conclusion we established that business ethics have a positive influence on the sales of business in Sonde trading and that management in those businesses should make use of the ethical principles and standards to boost their sales turnover.
Business Experience And Small Business Performance
(Uganda Christian University, 2023-09-21) Richard Kaamu
The study examines Business Experience and the small business performance at Mukono market. The study sought to look at the following areas; how age affects small business performance in Uganda, explain the relationship between education and small business performance, how gender affects small business performance in Uganda, how experience in business affects small business performance This study used cross section survey design because data was collected from the field at one time and both quantitative and qualitative data was collected. A Sample size of 40 from the population was selected basing on Sekaran (2003), who asserts that a sample that is larger than 30 and less than 500 is appropriate for representative findings. Both probability and non probability sampling techniques were used. Primary data was used and both interviews and questionnaires were used to collect data. The data was analyzed used Microsoft excel spread sheets From the responses, it can be concluded that Business experiences highly influence business performance. The researcher recommends that women entrepreneurs should be supported by their husbands with issues concerning finance in order to be encouraged to remain in production. The government should offer economic incentives to women in order to be encouraged in investment activities. Favorable government policy in terms of low taxes imposed on vendors hence encouraging them to remain in production.
Cash Management Strategies and Financial Performance of Small Businesses in Mukono Central Division
(Uganda Christian University, 2024-09-04) Sylvia Neruba
This research looked at how cash management strategies affect the financial success of small businesses in Mukono Central Division. The goal was to see how various cash management methods impact financial stability and performance, to identify major challenges in cash management, and to explore the connection between these methods and business success. The study used a cross-sectional design and surveyed 93 small businesses. Data was gathered, analyzed using SPSS software, and insights were drawn about cash management practices and their effects. Research shows that small businesses in Mukono Central Division understand the importance of both traditional and modern ways of managing money to improve their financial success. Predicting cash flow and using digital tools for managing money are key to keeping enough cash and making financial processes better. But there are problems like having enough cash flow, dealing with late payments, and not having good tools. The study shows that good money management strategies lead to better financial performance, especially in keeping the right amount of cash, managing money owed to them, and controlling money spent. The study suggests that small businesses should use advanced ways to predict their cash flow, use digital tools to manage their money, and create strong plans for handling their cash. Using digital tools and software to get immediate information, automating financial tasks, and setting clear rules for credit can help businesses better control their finances, reduce risks, and improve their overall performance.
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.
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.
Computerised Accounting System and Financial Reporting: A Case Study of Stanbic Bank, Moyo Branch.
(Uganda Christian University, 2023-09-19) Kennedy Akena Jurugo
This study investigated the influence of computerized accounting systems on financial reporting within the banking sector, particularly focusing on the utilization of accounting software and electronic data processing. Employing a mixed research design, a sample of 52 bank officials was selected through purposive and simple random sampling methods, and data collection was carried out using open-ended questionnaires. Descriptive statistics were applied for data analysis, encompassing manual cleaning, sorting, and tabulation of questionnaire data through frequency tables, followed by coding and comparison with the questionnaire responses. The findings underscored the substantial enhancement in financial reporting efficiency through the adoption of accounting software, evidenced by an average rating of (4.07) with a standard deviation of (1.37). This in turn, indicated a generally positive perception among study participants regarding the positive influence of electronic data processing on financial reporting accuracy, as exemplified by a notable mean score of (5.19). The analysis, based on a sample size (N) of 52 data points, yielded a correlation coefficient (r) of (0.5296), signifying a positive correlation between the accuracy of financial reporting and the efficiency of financial reporting. In conclusion, the study highlights the substantial benefits of computerized accounting systems, particularly accounting software and electronic data processing, in improving the efficiency and accuracy of financial reporting within the banking sector.
CONSUMER SATISFACTION WITH THE LEVEL OF SERVICE QUALITY OF TELECOMMUNICATION COMPANIES IN UGANDA; A CASE STUDY OF AIRTEL UGANDA
(Uganda Christain University, 2024-09-24) Johnpaul Ssentongo Lwanga
This study investigates consumer satisfaction with the service quality of Airtel Uganda, a leading telecommunications company in Uganda. The research aims to evaluate the current level of consumer satisfaction, identify key factors influencing consumer perceptions, assess the relationship between various dimensions of service quality (such as reliability, responsiveness, assurance, and empathy), and provide actionable recommendations for enhancing service quality. The findings reveal a general dissatisfaction among Airtel Uganda's customers, primarily due to high tariffs, the perishability of internet bundles, frequent network disruptions, and inconsistent customer service. Factors such as network stability, transparent pricing, and customer service quality were identified as significant in shaping consumer perceptions of Airtel Uganda’s service quality. The study further explores how dimensions like reliability and responsiveness are critical in influencing overall customer satisfaction, with areas like assurance and empathy offering potential for improvement. Based on the findings, the study recommends a series of strategic initiatives for Airtel Uganda, including upgrading network infrastructure, simplifying pricing structures, enhancing customer service, and introducing innovative value-added services. Implementing these recommendations could lead to significant improvements in service quality and customer satisfaction, fostering greater customer loyalty in Uganda's competitive telecommunications market.
Corporate Governance Practices Among Management and Organizational Performance of Equity Bank.
(Uganda Christian University, 2023-09-26) Yudah Muwonge
The purpose of the study was to investigate the influence that corporate governance among management has on organizational performance in Equity Bank. The study was guided by the following specific objectives; effect of transparency on organizational performance; contribution of accountability on organizational performance; and effect of management competence on organizational performance at Equity Bank. The study adopted a case study design and a sample size of 30 respondents comprising staff was selected using simple random sampling. Data was collected using structured questionnaires and interviews. The data was analyzed using Microsoft excel. The major findings of the study revealed that there is a significant relationship between transparency and organizational performance and transparency was a predictor of bank performance. Likewise, a significant relationship was observed between accountability and organizational performance where accountability was seen to be a predictor of bank performance. Further still, the relationship between Management competence and organizational performance showed a significant relationship. In conclusion, transparency, accountability and management competence as dimensions of corporate governance, determine organizational performance at Equity Bank. The study recommends, therefore, that management of Equity Bank should make efforts to ensure that there is transparency, accountability and management competence so as to promote bank performance.

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