Bachelor of Business Administration-MUC

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Access to Finance and Financial Performance of SMEs in Uganda: A Case Study of Selected SMEs in Eastern Division, Soroti City
(Uganda Christian University, 2024-07-01) Jean Kenneth Ekubu
This study sought to examine the effect of access to finance on financial performance of small and medium enterprises in Uganda, a case of selected SMEs in Soroti city, Eastern division. The study objectives were to: To assess the effect of cost of credit and financial performance of SMEs in Soroti city, Eastern division; To examine the effect of collaterals security on financial performance of SMEs in Soroti city, Eastern division; To assess the effect of accessibility of financial institution on financial performance of SMEs in Soroti city, Eastern division. The study population was 120 respondents from the selected SMEs in Eastern division in Soroti City. The study employed purposive sampling and simple random sampling techniques in coming up with a sample size of 92 respondents. The primary data collection method used was a questionnaire. The collected data was analyzed using descriptive statistics in SPSS version 20. Linear and Multiple regression analysis were also used to determine the effect of the independent variables on dependent variables. The study found that cost of credit was significant in predicting the financial performance of SMEs with R square value = 0846 and β = .920 with p-value = 0.000<0.05. The regression coefficient of cost of credit was positive and significant in predicting the financial performance. Further the study found that collateral security had R square value = 0.900 and β = .948 with a p-value = 0.000<0.05. The regression coefficient of collateral security was positive and significant in predicting financial performance. The study further found that Accessibility to financial institutions had significant effect in predicting financial performance with p-values of 0.000 less than 0.05, R square value = 0.812 and β = .901. The study recommends that Financial institutions should also modify their products to suit the financial requirements of small business entrepreneurs. The study additionally suggests that the government should strengthen fiscal policies promoting growth of small business entrepreneurs both for those nursing business ideas and those already in different engagements. Finally, the study recommends that Financial institutions should avail information to people in different areas using the available local channels like radios so that people can quickly get to know about their services rendered.
ACCOUNTABILITY AND PERFORMANCE OF ROAD SECTOR IN LOCAL GOVERNMENTS IN UGANDA. A CASE OF PALLISA DISTRICT.
(2024-09-09) OGALA PHILIP
The study examined effect of accountability and performance of road sector in Pallisa district. The study was underpinned by principal agent model and best value theory. The objectives were; to establish the effect of political accountability on performance of road sector in Pallisa district, to examine the effect of financial mobilization on performance of road sector in Pallisa district, to assess the effect of financial accountability on performance of road sector in Pallisa district. The study population was 50 where a sample size of 36 was selected for the study. Data was collected using the questionnaire, interview guide and documentary review. The findings of the study revealed that there is a positive moderate significant effect of political accountability on performance. Financial Mobilization had a moderate positive significant effect on performance and financial accountability had a moderate positive significant effect on performance. The study recommends that administrators in Pallisa district should give more attention to political accountability by periodically carrying out goal setting, budgeting and coordination. They should also give more attention to financial accountabilities, administration of Pallisa district considers other sources of projects funding since most of the respondents agreed that there was limited funding for proper services and that Pallisa district should give more attention to financial accountability by enhancing more authorization, internal controls and monitoring since financial accountability have an effect on performance.
ACCOUNTING INFORMATION SYSTEM AND MANAGEMENT DECISION MAKING. A CASE STUDY OF BUSIA DISTRICT LOCAL GOVERNMENT.
(2024-08-31) BYAHAYA GEORGE
The study determined the contribution of accounting information System on management decision making of local government a case study of Busia district local government. It was supplemented by research objectives which included assessing the different ways in which accounting information system aids management decision making in Busia district local government establishing different ways in which decisions are made in Busia district local government and assessing the relationship between accounting information system and management decision making in Busia district local government. The researcher used descriptive research design and a case study was Busia district local government. The study used simple random sampling and purposive sampling method. The study used a sample size of 63 respondents who comprised of employees at different levels. Data was collected from the respondents’ using questionnaires and interview guide questions. The findings revealed that accounting information system improves efficiency in terms of out-put, quality and timely service delivery was realized, helps in the management and control of organization’s economic financial area, helps to track transactions, provide internal reporting data, external reporting data, financial statements, and trend analysis capabilities, reduces the general costs of operations” in organizations and accounting information system is an interrelated group of mechanism that collects, receives, processes, saves, and allocates information to support decision making and controlling an organization. In addition, the study indicate that employees participate in decision making, top management makes decision and staff implements, before decision are made consultations are carried out in the organization, employee’s views are put into consideration and acted upon by management and employees feel a sense of belonging in the organization because of participation in decision making process. Besides, The findings indicate that service delivery was done accurately, employee’s efficiency increased, accounting information system leads to increased organizational performance, minimizes on fraud and embezzlement of funds in organization, resource allocation was attained or realized through accounting information system, helps to track transactions, provide internal reporting data, external reporting data, financial statements, and trend analysis capabilities. In conclusion, it was found out that service delivery was done accurately, employee’s efficiency was increased, leads to increased organizational performance, and minimizes on fraud and embezzlement of funds in organization and resources allocation is attained or realized. The researcher recommends management should consult employees before making any decision, employees should be sensitized on the importance of accounting information system, and there should be coordination between management and subordinates.
ACCOUNTING PRACTICES AND FINANCIAL PERFORMANCE IN PUBLIC ENTITIES; A CASE OF MINISTRY OF WATER & ENVIRONMENT, MBALE
(2024-08-31) MUNIALO FAITH
This research report was undertaken to examine accounting practices and financial performance of ministry of water and environment Mbale branch. It was guided by three objectives; to analyze the effect of accrual accounting on financial performance of ministry of water and environment Mbale branch, to assess the effect of cash accounting on financial performance of ministry of water and environment Mbale branch, to examine the effect of internal control on financial performance of ministry of water and environment Mbale branch. The researcher used a sample size of 45 respondents and used questionnaires and interview guide to collect data and later the data was analyzed using the statistical package for social sciences (SPSS). Results of the first objective showed that accrual accounting has a significant effect on financial performance of ministry of water and environment Mbale branch. Supported by the following responses; 80% were positive to the statement that respondents record revenue when it's earned, not when cash is received; 66.6% who were also the majority were positive to the statement that respondents match expenses with related revenues to accurately report profitability. Results of the second objective revealed that cash accounting has a significant effect on financial performance of ministry of water and environment Mbale branch. Supported by the following responses; 66.7% of the respondents were positive to the statement that respect record revenue only when you receive cash, 66.6% forming the majority were positive to the statement that respondents record expenses only when you pay cash, it can be observed that 64.5% were positive to the statement that respondents find cash accounting simpler because it involves fewer transactions to track. Results of the third objective showed that internal control has a significant effect on financial performance of ministry of water and environment Mbale branch. 55.5% had a positive response to the statement that respondents enhance compliance with legal and regulatory requirements with proper internal controls. There is need for ministry of water and environment Mbale branch to implement comprehensive training programs for staff to ensure accurate and consistent application of accrual principles. This includes the recognition of revenues and expenses when they are earned or incurred, rather than when cash is received or paid, which provides a more accurate reflection of a company’s financial position.
ACCOUNTING PRACTICES AND FINANCIAL REPORTING IN LOCAL GOVERNMENT: CASE STUDY OF MBALE DISTRICT LOCAL GOVERNMENT.
(2024-09-02) MAKOBA SAM
ABSTRACT This research report was undertaken to investigate on accounting practices and financial reporting in local government. It was guided by three objectives; to analyzethe effect of accrual accounting on financial reporting of Mbale district local government, to examine the effect of modified accounting on financial reporting of Mbale district local government, to assess the effect of cash accounting on financial reporting of Mbale district local government. This research used a sample size of 36 respondents; questionnaires were used to collect data which was later analyzed using the statistical package for social sciences. Results of the first objective shows that accrual accountinghas a significant effect on financial reporting of Mbale district local government by 9.8%, Results of the second objective reveals that modified accounting affects financial reporting of Mbale district local government by 7.5% while results of the third objective show thatcash accounting affectsfinancial reporting of Mbale district local government2.4%. It can be concluded that accrual accountinghas a significant effect on financial reporting of Mbale district local government, followed by modified accounting and lastly cash accounting. Mbale district local government should improve the accuracy and completeness of financial data, increasing transparency, and ensuring compliance with relevant accounting standards. This involves training staff on accrual accounting principles, implementing robust internal controls, and utilizing advanced accounting software to streamline data collection and processing.
APPRAISAL PRACTICES AND EMPLOYEE PERFORMANCE IN PRIVATE ORGANIZATIONS.A CASE STUDY OF MOUNT ELGON MILLERS.
(2024-08-30) KAMU MICHAEL
ABSTRACT This study examined the relationship between appraisal practices and employee performance within private organizations, specifically at Mount Elgon Millers. The research aimed to assess how performance standards , performance measurement, and result dissemination impacted employee performance among employees. With a population of 40 and a sample size of 36 respondents chosen using the Morgan Table, the study found that performance standards positively correlated with employee performance, with 75% of respondents reporting its significant influence, though only 55% felt that current practices were consistent and meaningful. Performance measurement also affected employee performance, as 60% of respondents indicated that performance measurements influenced their motivation; however, 50% expressed concerns about fairness and transparency. Result dissemination showed varied effects, with 65% of employees feeling empowered by delegated tasks, while 40% reported added stress. The study concluded that performance standards , performance measurement, and result dissemination were crucial for employee performance but needed to be integrated with other factors. It recommended improving performance standards practices for consistency, ensuring fairness in performance measurements, and tailoring result dissemination strategies to individual needs to enhance overall employee satisfaction.
AUDIT PLANNING AND PERFORMANCE OF LOCAL GOVERNMENTS IN UGANDA: A CASE STUDY OF MBALE CITY COUNCIL
(2024-08-27) OKUMU BENARD ANSELM
The study on audit planning and performance within Mbale City Council local government in Uganda employed a quantitative research design, involving a population of 40 individuals, from which a sample of 36 respondents was selected using Solomon's formula (1960). The research aimed to investigate three specific objectives: the impact of audit strategy, audit risk, and audit checklists on the performance of the local government. Findings highlighted that audit strategy significantly influences the overall performance of Mbale City Council by aligning organizational activities with strategic goals, thereby enhancing operational efficiency and accountability. Additionally, the study revealed that managing audit risks is pivotal for maintaining optimal performance levels; identifying and mitigating risks through structured audit processes enables the council to better navigate challenges and improve service delivery. The importance of audit checklists in enhancing performance outcomes was also emphasized, as comprehensive checklists ensure systematic review and address all critical audit tasks, promoting consistency and thoroughness. The study's recommendations advocate for the adoption of tailored audit strategies aligned with Mbale City Council's specific objectives and operational contexts, and the integration of robust risk assessment frameworks into audit planning to proactively manage potential performance obstacles. In conclusion, the study underscores the significance of effective audit management practices in local government settings like Mbale City Council, suggesting that implementing these recommendations can optimize performance, enhance service delivery, and foster greater accountability and transparency in operations. These findings contribute to the broader understanding of audit planning's role in improving organizational performance within public sector entities.
AUDITING AND ACCOUNTABILITY OF PUBLIC FUNDS IN LOCAL GOVERNMENTS, A CASE STUDY OF BUDADIRI TOWN COUNCIL, SIRONKO DISTRICT
(2024-08-30) WONIALA DENIS
Despite of government effort to improve auditing functions within government, many government establishments are failing to provide accountability for public funds. This study determined the effect of auditing on accountability of public funds in Budadiri Town Council, Sironko district. The study was guided by three objectives which included ascertaining the level of auditing in Budadiri Town Council, Sironko district, to determine the level of accountability of public funds in Budadiri Town Council, Sironko district and to assess the relation between auditing functions and accountability in Budadiri Town Council, Sironko district. Data was collected from 80 respondents in Budadiri Town Council who included opinion leaders, DEC members and technical staffs. Data was collected using surveys and interviews. Study participants were identified using probability and non-probability sampling. The study employed a mixed research approach using descriptive study and case study designs and data processing was done through editing of the data which will be coded for further data analysis. Data from questionnaires was analyzed using both descriptive statistics while interview data was analyzed using frequency analysis by counting the number of times of responses had by the respondents. Findings showed that there is Auditing department in Budadiri Town Council and the department is fully functional and auditing staffs have control mechanism developed and updated to help enhance accountability of public funds. Findings also show that auditing staff report suspected frauds and errors and in professional way and auditing staffs takes on active role in risk control. Further, the study found that financial and accounting regulations are followed when spending money and financial reports are regularly produced as stipulated. Findings also revealed that payment of staffs is made in full and on time and assets of the organization are secure and yield revenue. Additionally, significant relationship between auditing and accountability of public funds exists in that auditing ensures that proper accounting regulations are followed and auditing influences the production of final reports. Findings also revealed that auditing influences preparation of financial statements at the end of every reporting period and this was mentioned in the findings by study participants and auditing ensures that assets of the organization are secure and yielding gross revenue. The stud recommended that there is need for Sironko district local government to put in place an effective and functional auditing department in Budadiri Town Council and auditing staff should report suspected frauds and errors and in professional way and they should take on active role in risk control as well as cultivating a high degree of independence in their work.
Auditing and Accountability of Public Funds in Mbale City Council
(Uganda Christian University, 2024-08-20) Mary Musingo
The research was undertaken to investigate on auditing and accountability of public funds in Mbale city council. It was guided by three objectives; to find out the effect of risk assessment on accountability of public funds in Mbale city council, to analyze the effect of internal control environment on accountability of public funds in Mbale city council, to assess the effect of auditor's independence on accountability of public funds in Mbale city council. The researcher used a sample size of 63 respondents and used questionnaires and interview guide to collect data and later the data was analyzed using the statistical package for social sciences (SPSS). Results of the first objective shows that risk assessment positively (Beta=0.153) predicts the financial of public funds in Mbale city council and effect is significant at p-value < 0.05 by 9.6%, Results of the second objective reveals that internal control environment on positively (Beta=0.224) predicts the accountability of public funds in Mbale city council and effect is significant at p-value < 0.05 by 7.7% while results of the third objective show auditor's independence (Beta=0.091) predicts and affects their auditor's independence on accountability of public funds in Mbale city council. However, its effect is insignificant at p-value > 0.05. by 2.1%. It can be concluded that risk assessment has a significant effect on of public funds in Mbale city council, internal control environment has a significant effect on accountability of public funds in Mbale city council and lastly auditor's independence has a significant effect on the auditor's independence on accountability of public funds in Mbale city council. There is need to implement a robust internal control system that includes regular audits, continuous monitoring, and real-time reporting of financial transactions. Integrating advanced data analytics and risk management tools can help identify potential areas of fraud, mismanagement, or inefficiencies early.
BRANDING AND SALES PERFORMANCE: A CASE STUDY OF NILE BREWERIES MBALE BRANCH.
(2024-08-24) Lilian Nambozo
This study delves into an investigation of the intricate relationship between branding strategies and sales performance, focusing its lens specifically on the operations of Nile Breweries Mbale branch. Through meticulously crafted objectives aimed at probing the impact of brand awareness, brand associations, and brand loyalty on sales performance, the study navigates a sample size of 36 meticulously drawn from a population of 40, employing a rigorous cross-sectional research design and purposive and simple random sampling techniques to ensure robust data collection and analysis. Within this exploratory framework, the findings unveil compelling correlations between various branding elements and the overarching sales performance, thereby shining a spotlight on the indispensable roles played by brand awareness, brand associations, and brand loyalty in propelling the sales trajectory of Nile Breweries Limited. As the study's conclusions crystallize, recommendations emerge as guiding beacons, emphasizing the strategic imperative of harnessing these branding strategies to drive heightened business performance and sustained competitive advantage. In sum, this scholarly endeavor not only furnishes valuable insights into the intricate interplay between branding dynamics and sales outcomes but also extends a roadmap for future research endeavors and managerial directives within the dynamic landscape of the beverage industry.
BUDGET MANAGEMENT AND PERFORMANCE OF LOCAL GOVERNMENTS :A CASE STUDY OF NAKAPIRIPIRIT DISTRICT LOCAL GOVERNMNT.
(2024-08-28) OKELLO DENIS EMMANUEL
The purpose of the study was to investigate the effect of Budget management on the performance of Nakapiripirit District Local Government and The specific objectives of the study were; to establish the effect of Budget formulation on performance of Nakapiripirit District Local Government, to determine the effect of budget implementation on performance of Nakapiripirit District Local Government and to establish the effect of budget monitoring on the performance of Nakapiripirit District Local Government. The study used a survey research design and data was collected from 45 employees of Nakapiripirit district Local government .The findings of the study showed that budget formulation improved on the performance of Nakapiripirit District local governments by 77.4% basing from the average index of 3.87. Except that 80% revealed that they don’t follow the legal framework in formulating the budget. The findings of the study showed that budget formulation has improved the performance of local governments by 83.8% basing from the average index of 4.l9.This is backed by the fact that respondents agreed to all the statements that are used to measure this objective. Furthermore, the findings of the study revealed that budget monitoring improved the performance of local governments by 87.2% except that it was revealed that the district does not ensure proper budget monitoring. The study provided recommendation that, the government should ensure that in the process of budget formulation, a legal framework is followed in order to formulate resourceful budgets, more emphasis should be put on budget implementation as the findings of the study revealed that it greatly improves the performance of local governments and that the district should ensure
Budget Management and Service Delivery in Local Government: A Case Study of Nagongera Town Council
(Uganda Christian University, 2024-06-29) Topista Achieng
The aim of the study was to examine the effect of budget management on the service delivery in Nagongera Town council. The specific objectives of the study were to; examine the effect of budget planning on the service delivery in Nagongera Town council; assess the effect of budget implementation on the service in Nagongera Town council city and to determine the effect of budget monitoring on service delivery in Nagongera Town council. The study used a case study design that used questionnaires and interview guide to collect data from a sample of 165 respondents. Quantitative data were analyzed using the SPSS computer-based software using both descriptive and inferential techniques, while qualitative data were summarized into themes and quotes. The study found that budget planning was significant in predicting service delivery with R square value = 0.386 and β = .621 with p-value = 0.000<0.05. The regression coefficient of budget planning was positive and significant in predicting the service delivery. Further the study found that budget implementation had R square value = 0.314 and β = .560 with a p-value = 0.000<0.05. The regression coefficient of budget implementation was positive and significant in predicting service delivery. The study further found that budget monitoring had significant effect in predicting service delivery with p-values of 0.000 less than 0.05, R square value = 0.393 and β = .627. The study concluded that service delivery improves with better budgetary management. The study recommends that the government should increase funding to Nagongera Town Council, build the capacity of technical staff in Nagongera Town Council to implement budgets, introduce robust information and accounting systems and improve public participation in the management of budgets.
BUDGET PROCESS AND FINANCIAL PERFORMANCE IN LOCAL GOVERNMENT A CASE OF BUKEDEA DISTRICT LOCAL GOVERNMENT
(2024-08-30) ENGOLE SAM
The study examined the effect of budget process on the financial performance in Bukedea district. It also looked at the following research objectives which include but not limited to; examining the influence of budgetary planning on the financial performance; assessing the influence of budget implementation on the financial performance and determining the influence of budget control on the financial performance of Bukedea district. The study used a cross-sectional study design with a sample size of 75 which was obtained through Morgan and Krejuice (1970). The study revealed that the budget planning process was participatory and that there is a clear linkage between work plans. However, budgetary participation was undermined by failure to reserve sufficient time for participation and dialogue between relevant stakeholders and for public hearings during the budget planning process, failure to provide councilors with well-arranged and accessible budget material that gives a clear financial overview of past financial performance and failure to make realistic and attainable budgets. The results of this study indicate that there is a significant and positive relationship between budget implementation and the financial performance in Bukedea district. This suggests that despite the weaknesses in the budget implementation processes in Bukedea district like poor accountability, budgetary implementation has a positive influence on the financial performance. This therefore implies that the financial performance improves with better budget implementation.
BUDGETARY PLANNING AND BUDGETARY PERFORMANCE OF OSUKURU TOWN COUNCIL IN TORORO DISTRICT
(2024-08-28) OTHIENO EPHRIAM
This study examined the influence of budgetary planning on the budgetary performance of Osukuru Town Council in Tororo District. Utilizing a population of 45 and a sample of 40 respondents selected through the Slovin formula, the research aimed to assess the impacts of budget participation, coordination, and monitoring on budgetary outcomes. The findings revealed that budget participation had a moderate impact on performance, with a mean score of 3.03 (SD = 1.610) indicating that 33.3% of respondents agreed and 30.3% strongly disagreed on its effectiveness in improving performance. Budget coordination showed a similarly moderate effect, with a mean score of 3.42 (SD = 1.458) and 36.4% agreement, though its role in reducing duplication scored lower at 2.58 (SD = 1.521). Budget monitoring demonstrated a stronger influence, with a mean score of 2.76 (SD = 1.1045), suggesting a notable impact on financial reporting and adherence. The model summary for budget participation indicated an R value of 0.383 and an R-squared of 0.147, while budget coordination had an R value of 0.400 and an R-squared of 0.160, showing moderate relationships. Budget monitoring, with an R value of 0.694 and an R-squared of 0.481, highlighted a substantial impact. The study concluded that while budgetary planning components significantly influenced budgetary performance, their effectiveness varied. Recommendations included enhancing participatory processes, improving coordination practices, and strengthening monitoring mechanisms to boost overall budgetary performance.
Cash Management and Financial Performance of a Private Ltd Company: A Case Studies of Elgon Millers Ltd
(Uganda Christian University, 2024-06-17) Immaculate Khalayi
The study was designed to evaluate cash management and financial performance in Private ltd Company by assessing the relationship between the two variables. The research was aimed at achieving the following objectives; to find out the effect of Cash Collection and financial performance, to find out the effect of cash disbursement on financial performance, to find out the effect of cash budgeting and financial performance of Private Ltd Company. A case study design was adopted during the study; information was obtained from primary sources using questionnaires and interviews and purposive sampling was used. Finding: a positive significant relationship between cash collection and financial performance (r = 0.985**, p< 0.01), also cash disbursement and financial performance, a significant positive relationship was revealed from the results (r = 0.943**, p< 0.01), and finally findings revealed that there is a positive and significant relationship between cash budgeting and financial performance with a result of (r = 0.978**, p< 0.01). If cash management is purely monitored, it becomes easy to implement and plan for the profits to be generated by the firm and therefore it is only through effective implementation of cash management that firms get desired profit set levels therefore the researcher concluded that cash management has a positive effect on financial performance of organizations. Recommendations suggested included the need for deploying a cash management system which involves support and coordination among multiple departments, putting into place more controls to ensure that cash is safe and also using more of the accrual basis of cash out flow than the cash basis in order to maintain the liquidity at an optimal level.
Cash Management and Financial Performance of Small Sized Enterprises in Soroti City, a Case Study of Soroti Market
(Uganda Christian University, 2024-06-29) Sarah Atengo
The study was designed to evaluate cash management and financial performance in SSEs by assessing the relationship between the two variables in Soroti City Market as the case study. The research was aimed at achieving the following objectives; to find out the effect of Cash Collection and financial performance, to find out the effect of cash disbursement on financial performance, to find out the effect of cash budgeting and financial performance at Soroti City Market. A case study design was adopted during the study; information was obtained from primary sources using questionnaires and interviews and purposive sampling was used. Further a positive significant relationship between cash collection and financial performance (r = 0.985**, p< 0.01), also cash disbursement and financial performance, a significant positive relationship was revealed from the results (r = 0.943**, p< 0.01), and finally findings revealed that there is a positive and significant relationship between cash budgeting and financial performance with a result of (r = 0.978**, p< 0.01). If cash management is purely monitored, it becomes easy to implement and plan for the profits to be generated by the firm and therefore it is only through effective implementation of cash management that firms get desired profit set levels therefore the researcher concluded that cash management has a positive effect on financial performance of organizations. Recommendations suggested included the need for deploying a cash management system which involves support and coordination among multiple areas, putting into place more controls to ensure that cash is safe and also using more of the accrual basis of cash out flow than the cash basis in order to maintain the liquidity at an optimal level.
CASH MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF SMES IN INDUSTRIAL DIVISION, MBALE.
(2024-08-25) NAKHAYENZE BRENDA
This study investigated the effect of cash management practices on the financial performance of SMEs in Industrial City Division, Mbale City, focusing on three specific objectives. The first objective was to examine the effect of cash flow forecasting on financial performance. The second objective was to establish the effect of the sales cycle on financial performance. The third objective assessed the effect of financial record-keeping on financial performance. The study used a descriptive research design adopting both qualitative and quantitative approaches of research. The findings revealed that cash flow forecasting had a moderate effect on financial performance, with an R² of 0.147. The findings also showed that sales cycle contributed positively to financial performance of SMEs in industrial city division, with an R² of 0.160. Lastly, financial record keeping had a strong effect on financial performance of SMEs, with an R² of 0.481. The study concluded that integrating robust cash management practices, including effective forecasting, sales cycle management, and financial record-keeping, was essential for enhancing financial performance. Recommendations included investing in advanced forecasting tools, optimizing sales cycle management processes, and adopting modern accounting technologies. Implementing these strategies would help SMEs in Mbale City improve their financial stability and overall performance.
COMPENSATION MANAGEMENT AND EMPLOYEE PERFORMANCE IN LOCAL GOVERNMENTS. A CASE OF MBALE DISTRICT LOCAL GOVERNMENT.
(2024-08-30) KAKAI MWANAIDI
This study investigated the relationship between compensation management and employee performance in local governments, with a focus on Mbale District Local Government. The research was guided by specific objectives to assess the relationship between recognition and employee performance, determine the impact of promotion on performance, and examine the effect of delegation on employee performance. The study found that recognition significantly enhanced employee performance, as employees felt more valued and motivated. Promotions were also positively related to performance, with opportunities for career advancement boosting employee productivity and satisfaction. However, the effect of delegation was less pronounced, indicating that while employees appreciated autonomy, its direct impact on performance was limited. The study concluded that effective compensation management, particularly through recognition and promotion, plays a crucial role in improving employee performance. Recommendations included implementing structured recognition programs, providing clear promotion pathways, and refining delegation practices to enhance overall performance. These findings underscore the importance of comprehensive compensation strategies in fostering a motivated and high-performing workforce in local government settings.
Computerized Accounting Systems and Financial Reporting in Commercial Banks: Case Study of Stanbic Bank Soroti Branch
(Uganda Christian University, 2024-08-20) Faith Tabitha Acam
This research report was undertaken to investigate the effect of computerized accounting systems and financial reporting of Stanbic Bank Soroti branch. It was guided by three objectives; to examine the effect of the usage of Tally on the financial reporting of Stanbic Bank Soroti branch, to assess the relationship between Quick books and financial reporting of Stanbic Bank Soroti branch, to investigate the effect of spread sheets on financial reporting of Stanbic Bank Soroti branch. The researcher used a sample size of 36 respondents then used questionnaires and interview guide to collect data which was later analyzed using the statistical package for social sciences. Results of the first objective shows that usage of Tally positively (Beta=0.153) predicts the financial reporting of Stanbic Bank Soroti branch and effect is significant at p-value < 0.05.by 9.6%, Supported by the following responses; 44% strongly agreed, 22% Agreed to the statement that the software's automatic calculation features and real-time updating capabilities prevent errors often associated with manual calculations and paper-based systems; 25% strongly agreed, 19% to the statement that tally's built-in reconciliations and reporting functionalities expedite the preparation of financial statements, freeing up time for accountants to focus on more analytical tasks, 42% strongly agreed, 8% agreed to the statement that tally's provision of real-time cash flow and profitability data allows businesses to make informed financial decisions promptly. Results of the second objective showed that Quick books on positively (Beta=0.224) predicts the financial reporting of Stanbic Bank Soroti branch and effect is significant at p-value < 0.05.by 7.7% and was supported by the following responses which include; 14% strongly agreed, 28% agreed to the statement that QuickBooks enables managers to generate reports that provide deep insights into profitability, liquidity, and financial health, 44% strongly agreed, 11% Agreed to the statement that QuickBooks can enable businesses to maintain accurate records and generate timely financial reports for internal and external stakeholders while results of the third objective indicated that spread sheets (Beta=0.091) predicts and affects their financial reporting of stanbic Bank Soroti branch.. However, its effect is insignificant at p-value > 0.05 by 2.1% and supported by the following: 14% strongly agreed, 47% agreed to the statement that the emergence of cloud-based spreadsheet applications has improved collaboration and real-time data access. The bank should conduct regular training sessions for employees to ensure they are proficient in using Tally. This includes understanding the software's functionalities, updates, and best practices for financial reporting, Customize Tally to suit the specific needs of the organization.
COMPUTERIZED ACCOUNTING SYSTEMS AND FINANCIAL REPORTING. A CASE OF NATIONAL WATER AND SEWERAGE CORPORATION, MBALE BRANCH.
(2024-08-28) ADIKINI RITAH
The study investigated the influence of computerized accounting systems on financial reporting at National Water and Sewerage Corporation (NWSC) Mbale Branch, utilizing a sample size of 40 respondents determined using the Solvane formula of 1960. The study aimed to evaluate the effects of Tally, Transaction Processing Systems (TPS), and systems security on financial reporting accuracy and efficiency. Findings revealed significant insights into each area. The effect of Tally on financial reporting was notably positive, with 86.1% of respondents reporting improved timeliness and accuracy of financial data due to real-time updates and automation, which reduced human errors. However, while a majority recognized these improvements, 47.3% expressed reservations about operational efficiency, and 58.3% appreciated the standardized reporting formats. The examination of Transaction Processing Systems showed a positive impact on data entry efficiency and transaction accuracy, with 69.5% acknowledging improved efficiency and 77.8% noting reduced errors. Timeliness in financial reporting was enhanced for 80.5% of respondents. Despite these advancements, 25% disagreed about operational efficiency, and 36.1% expressed skepticism about regulatory compliance. Systems security was found to be crucial, with 61.1% of respondents acknowledging its role in maintaining data integrity and protecting against unauthorized access. However, there was some skepticism about its effectiveness in protecting against cyber threats, with 22.2% expressing doubts, and only 33.3% felt confident about confidentiality measures. Compliance with data protection regulations was affirmed by 47.3% of respondents, but 25% strongly disagreed, indicating a need for better communication and training. The study concluded that while computerized accounting systems had generally improved financial reporting at NWSC Mbale Branch, further refinements and additional training were needed. Recommendations included addressing gaps in Tally’s operational efficiency, enhancing TPS training programs, and improving systems security protocols to better safeguard financial data and ensure regulatory compliance.

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