Bachelor of Science in Accounting and Finance
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Item Impact of credit terms on financial performance of small and medium enterprises: a case study of Mukono Centeral Division(Uganda Christian University, 2026-06-25) Ivan AgabaThis study examined the impact of credit terms on the financial performance of Small and Medium Enterprises (SMEs) in Mukono Central Division. The study focused on credit period, cash discounts, and collection policies as the key dimensions of credit terms. A descriptive research design was used, and data were collected from SME owners and managers through questionnaires. The data were analyzed to determine the relationship between credit terms and financial performance. The findings indicated that effective credit terms improve cash flow, reduce bad debts, and enhance profitability. SMEs with clear credit policies and efficient debt collection practices reported better financial performance than those with weak credit management systems. The study concluded that credit terms have a significant influence on the financial performance of SMEs in Mukono Central Division. It recommends that SME owners adopt appropriate credit periods and strengthen debt collection procedures to improve business performance. Key Words: Credit Terms, Financial Performance, SMEs, Mukono Central Division.Item Assessment of accountants knowledge attitude and practices towards electronic data management at Uganda Martyrs Hospital Mukono District(Uganda Christian University, 2026-06-16) Martyrs ElizabethThe rapid digitalization of financial processes has made EDM a critical component of modern accounting practice. This study investigates the KAP OF Accountants towards EDM with the aim of assessing their preparedness to operate in a technology driven financial environment Using a descriptive cross sectional research design, data was collected from professional accountants. The study was anchored on the Technology Acceptance Model to explain the factors influencing EDM adoption Findings reveal that many accountants possess basic to moderate Knowledge of EDM tools such as cloud accounting software, electronic document management systems and data analytics platforms, significant knowledge gaps exist regarding data security protocols, regulatory compliance for e-records and advanced features of accounting information systems. The study concludes that inadequate training, limited organizational IT support and weak enforcement of e- record regulations are major barriers to effective EDM among accountants. It recommends targeted continuous professional development programs by integration of EDM modules in accounting curricula and stronger instructional policies on data governance to bridge the knowledge practice gap.Item The effect of financial management practices on the financial performance of small and medium enterprises in Wakiso District(Uganda Christian University, 2026-06-15) Sheeba Matina NabusidoThe study aimed at examining the effect of financial management practices on the financial performance of small and medium enterprises (SMEs) in Wakiso district. It specifically focused on; examining the relationship between budgeting practices and financial performance of SMEs, establishing the relationship between working capital management and financial performance of SMEs, and exploring the relationship between financial record keeping and financial performance of SMEs in Wakiso district. The study was conducted using cross-sectional survey research design, where quantitative research approach was also used. During the data gathering process, simple random sampling method was used. A sample size of 133 SMEs located in Bweyogerere, Wakiso district was use although 120 of them responded to the questionnaires. The study found out that there is a significant relationship between financial management activities such as budgeting, working capital management, and record keeping and the financial performance of small businesses operating in Wakiso district. Budgeting practices positively influence planning, cost control, and decision-making processes (r = .766**, p < .05). Working capital management practices have been found to improve business efficiency and liquidity (r = .792**, p < .05), while financial record keeping improves accountability and informed decision-making (r = .785**, p < .05). Finally, the study recommended that small and medium enterprises operating in the district of Wakiso should adopt sound financial management by developing sound budgets, reviewing and revising their budgets, managing their working capital using efficient cash flow management techniques, and collecting their receivables efficiently. Moreover, small and medium enterprises should develop sound financial policies as well as sound financial record keeping systems. These recommendations will result into improved financial performance.Item Internal audit controls and financial performance of SMEs in Kirinya, Bweyogerere(Uganda Christian University, 2026-06-10) Hillary RubangangeyoThe aim of this study was to determine the effects of internal audit controls on financial performance of small and medium enterprises in Kirinya, Bweyogerere. This study was more concerned with assessing the effect of internal audit control activities, audit control environment and monitoring & evaluation on the financial performance of small and medium enterprises. A cross sectional research design was employed in the study where data was collected from the respondents at one particular point in time. A total of 170 owners/managers of small and medium enterprises operating in Kirinya Bweyogerere and involved in different industries including retail, hospitality, manufacturing and services were chosen for the study. Stratified random sampling technique was used to sample 158 respondents from among the 170 study subjects. Primary data were collected using structured questionnaires developed along a 5 point Likert Scale. Descriptive statistics like frequencies, percentages and mean were used to analyze data. The results of the study indicated that internal audit control activities, audit control environment and monitoring and evaluation have a positive effect on the financial performance of small and medium enterprises. From the findings of the study it was evident that audit control activities are important since they help to detect fraud and improve operations. An effective audit control environment promotes ethical behavior and accountability and finally monitoring and evaluation helps to spot any problem early and make informed decisions. It was concluded In the study that the financial performance of small and medium enterprises can be influenced positively by internal audit controls. The study recommended that the SME owners adopt internal audit processes.Item Service quality and tax compliance behavior among Small And Medium Enterprises(Uganda Christian University, 2026-06-08) Adengo Patrick PhilipThis study examined the relationship between service quality and tax compliance behaviour among Small and Medium Enterprises (SMEs) in Uganda, with operational efficiency as amediating variable. The study was motivated by the persistent challenges of tax compliance among SMEs despite efforts by the Uganda Revenue Authority to improve tax administration and service delivery. A quantitative, correlational, and cross-sectional research design was adopted. Data were collected from 139 SME owners, managers, and finance personnel using structured questionnaires and analysed using descriptive statistics, correlation, regression, and mediation analysis. The findings revealed a significant positive relationship between service quality and tax compliance behaviour. The study further established that operational efficiency positively influences tax compliance and mediates the relationship between service quality and compliance behaviour. SMEs with effective communication, reliable service delivery, proper record-keeping systems, and efficient internal operations demonstrated higher levels of tax compliance. The results also indicated that operational efficiency reduces administrative burdens and enhances the ability of SMEs to meet their tax obligations. The study concludes that improvements in service quality and operational efficiency can significantly enhance voluntary tax compliance among SMEs in Uganda. It recommends strengthening taxpayer support services, improving digital tax administration systems, expanding taxpayer education programmes, and encouraging SMEs to adopt efficient operational practices to enhance compliance and business performance.Item Digital transformation and financial record-keeping among Small and medium Enterprises in Bugujju, Mukono District(Uganda Christian University, 2026-06-04) Daisy Hilda IkirorThis study examined the relationship between digital transformation and financial record-keeping among Small and Medium Enterprises (SMEs) in Bugujju, Mukono. The study was motivated by the increasing need for SMEs to adopt digital technologies in order to improve the efficiency, accuracy, and reliability of their financial management systems. Despite the growing importance of digital transformation, many SMEs continue to face challenges in maintaining proper financial records, which may negatively affect their performance and sustainability .The specific objectives of the study were, to examine the extent to which SMEs in Bugujju have adopted digital payment systems ( Mobile money, Online Banking, to assess the impact of digital tool adoption on the accuracy and safety of financial records among SMEs and to assess the relationship between digital transformation and financial record-keeping among SMEs, which enabled the collection of detailed information from respondents regarding their experiences and practices. Data were collected using structured questionnaires administered to SME owners, managers, and accounting personnel. A total of 44 respondents participated in the study, providing primary data for analysis. The data collected were analyzed using descriptive statistical methods, including frequencies and percentages, and the results were presented using tables for clarity and ease of interpretation. The findings of the study revealed that a significant proportion of SMEs in Bugujju have adopted digital tools such as accounting software, mobile applications, and electronic systems for recording financial transactions. The use of these digital tools has contributed to improved efficiency in financial record-keeping by reducing manual errors, enhancing accuracy, and enabling timely recording of transactions. Furthermore, the study established that digital transformation has significantly improved financial record-keeping practices among SMEs. Most respondents indicated that their financial records are accurate, timely, and easily retrievable. Digital systems were found to enhance the organization, storage, and accessibility of financial information, thereby supporting better decision-making and financial control. However, the study also revealed that some SMEs still experience challenges in maintaining complete and consistent financial records, particularly due to irregular updating of digital systems. The study also identified several challenges affecting the adoption and effective use of digital financial record-keeping systems. These include high costs associated with acquiring and maintaining digital technologies, lack of adequate digital skills among SME operators, and infrastructural challenges such as unreliable internet connectivity and electricity supply. In addition, concerns about data security and fear of data loss were found to discourage some SMEs from fully embracing digital systems. Based on the findings, the study concludes that digital transformation has a positive and significant impact on financial record-keeping practices among SMEs in Bugujju. However, the extent of its effectiveness is influenced by the ability of SMEs to overcome existing financial, technical, and infrastructural challenges. The study recommends that SME owners should be encouraged to adopt digital financial systems, while government and relevant stakeholders should provide support in terms of training, affordable digital solutions, and improved infrastructure to enhance digital adoption. The study further suggests that future research should be conducted in other geographical areas to compare findings and broaden the understanding of digital transformation and financial record-keeping practices among SMEs.Item Credit accessibility and growth of SMEs in Uganda: a case of Makindye Municipality(Uganda Christian University, 2026-06-05) Amelia MbabaziThis paper seeks to analyze the credit accessibility and SMEs growth in Uganda; Makindye Municipality case. In short, it includes background of the study, statement of the problem, research objectives and hypothesis, scope of the study, significance of the study and conceptual framework.Item Inventory management practices and the financial performance of SMEs in Bunga-Kawuku Makindye Division Kampala City(Uganda Christian University, 2026-06-05) Patience AsiimweThe study focused on the effect of inventory management practices on the financial performance of Small and Medium Enterprises (SMEs) in Bunga–Kawuku, Makindye Division, Kampala City. The study was driven by the ongoing problems of SMEs such as low stock, overstocking, lack of records, cash flow, and loss of profitability that negatively impact business sustainability and growth. The study specifically aimed to evaluate the inventory management practices adopted by SMEs, problems encountered in implementing effective inventory control practices and strategies used to overcome the problems. Both quantitative and qualitative research design was used in a cross-sectional survey research. The target population included SME owners, managers, local business consultants and employees of financial institutions in Bunga–Kawuku. The sample size was calculated by Taro Yamane formula as 108 respondents and data were collected by questionnaire and interview. Descriptive statistics and regression analysis were used for quantitative data analysis, while thematic analysis was used for qualitative data analysis. The study concluded that SMEs use different inventory management techniques such as Just in Time (JIT), Economic Order Quantity (EOQ), ABC Analysis, periodic review systems and manual stock control techniques. The implementation of good inventory management practices, however, is hindered by lack of financial resources, technical know-how, demand forecasting, record keeping, storage facilities and cash flow problems. The results also showed that SMEs are responding to these challenges by training their employees, implementing cost-effective digital inventory management, strengthening supplier relationships, improving record keeping, adopting better demand forecasting methods, and having access to financial assistance. The study found that good inventory management practices have a significant impact on the financial performance of the organization, as it helps to increase the profitability, liquidity, and efficiency of operations. The study suggests that SME owners should invest in modern inventory management systems, build the capacity of their employees, and create better inventory planning and control systems to ensure business sustainability and profitability.Item The effect of credit risk management on the financial performance of commercial banks in Uganda: a case study of Centenary bank, Kapchorwa district(Uganda Christian University, 2026-06-01) Proscovia YaptulelThe study investigated the effect of credit risk management on the financial performance of commercial banks in Uganda, a case study of Centenary bank, Kapchorwa. The general objective of the study was to examine the effect of credit risk management on financial performance of commercial banks in Uganda, it was further guided by three other objectives that is to say ; To evaluate how the credit policies adopted by commercial banks in Uganda influence their overall financial performance, to analyze the effect of credit risk management practices on the financial health of commercial banks, to assess the relationship between credit analysis and financial performance. A population of 23 respondents from Centenary bank, Kapchorwa was used. A simple random sampling technique was used and all the members of the finite population were given an equal chance to be included in the sample since the target respondents were either engaged or had an idea about the effect of credit risk management on financial performance of commercial banks, these were in a better position to respond to the research questions appropriately. This removed the possible bias that may have arisen as the result of research favoring some respondents. Data was collected using Questionnaires as a data collection instrument.Item The impact of taxation on financial performance of small-scale Businesses in mukono central division(Uganda Christian University, 2026-05-29) Kevin BagonzaThis study examined the impact of taxation on the financial performance of small-scale businesses in Mukono Central Division, Uganda. The study specifically focused on evaluating the effect of tax compliance, tax rates, and tax administration on the financial performance of small-scale businesses. The study adopted a cross-sectional research design, which enabled the collection of data from respondents at a single point in time. The study population consisted of 150 owners and managers of small-scale businesses operating within Mukono Central Division across sectors such as retail trade, hospitality, manufacturing, and services. Using Krejcie and Morgan’s (1970) sample size determination table, a sample of 108 respondents was selected through stratified random sampling to ensure representation from the different business categories. Primary data were collected using structured questionnaires, while secondary data were obtained from relevant literature, reports, journals, and government publications. Data were analyzed using the Statistical Package for Social Sciences (SPSS), employing descriptive statistics such as frequencies, percentages, and means, as well as inferential statistics including correlation and regression analysis. The findings of the study revealed that tax compliance positively influences the financial performance of small-scale businesses by promoting proper financial record keeping, transparency, and improved access to financial opportunities. The results also showed that tax administration significantly affects business performance, where efficient, transparent, and simplified tax procedures enhance compliance and reduce operational burdens on businesses. In addition, the study established that tax rates have a substantial impact on financial performance, as high tax rates reduce profitability, limit reinvestment opportunities, and constrain business growth. The study concluded that taxation policies play a crucial role in shaping the financial performance and sustainability of small-scale businesses. While tax compliance and effective tax administration can enhance financial management and stability, excessive tax rates can negatively affect profitability and growth potential. The study therefore recommends improving tax awareness among business owners through education and training programs, simplifying tax administration procedures to reduce compliance costs, and implementing balanced tax policies.Item The role of financial inclusion in enhancing digital performance of Micro and Small Enterprises (MSEs) in Uganda(Uganda Christian University, 2026-05-25) Sharif KibonekaThe aim of this study was to investigate the effect of financial inclusion on the performance of Micro and Small Enterprises (MSEs) in Uganda, using data from the nationally representative FinScope Uganda 2023 survey. A quantitative approach was used, with adults engaged in self-employment or small-business activities as a proxy for MSE operators. Financial inclusion was based on mobile money use and formal credit, and MSE performance was based on indicators of profitability (cash flow stability), resilience (shock coping) and growth (investment/expansion plans). It was found that 63.6% of MSE operators use mobile money for one or more purposes (weighted), which is significantly higher than the general adult rate (p=0.0011), indicating high digital inclusion among MSE operators. Persistent barriers to accessing formal credit were evident, with only 38.5% of people accessing it. Moderate levels of performance indicators were reported: 65.7% of respondents indicated that their cash flows were stable; 68.3% reported facing financial shocks; ~75–76% reported coping resiliently through their own resources; and about 40% reported plans for investment/expansion. Formal credit access (p<0.001) and growth-oriented intentions (p=0.0109) were significant correlates of mobile money use, implying that mobile money is complementary to formal credit and contributes to growth capacity. But there was no significant association between inclusion (mobile money or formal credit) and shock coping quality (p>0.05), suggesting that although inclusion is common in times of crisis, it is not apparent that it decreases distress coping strategies. The study finds that financial inclusion, specifically mobile money, positively affects the performance of MSEs in Uganda, particularly growth potential, but the exclusion from formal credit and the limited role of mobile money in enhancing resilience remain challenges. Best practices suggested include enhancing mobile money services for businesses, increasing mobile money credit products for MSEs, and addressing gender and regional gaps. Further studies based on primary or longitudinal data are required to confirm causality and to understand the usage patterns in the business.Item Impact of internal controls on the financial performance of public sector universities in Uganda: a case study of Makerere University(Uganda Christian University, 2026-05-25) Divine Hope WalusimbiIn this study, the effects of internal controls on the financial performance of public sector universities in Uganda were evaluated, considering Makerere University as the case institution. The rationale behind conducting this study was driven by the repeated complaints that have emerged in the recent Auditor General's reports concerning unauthorised spending, procurement anomalies, delays in payment to suppliers and employees, and non-follow-ups on auditor general's recommendations in the public sector universities in Uganda. Based on Agency Theory, Systems Theory, and Stewardship Theory, the study was informed by four specific objectives, which include: evaluating the effects of risk assessment procedures; determining the effects of control activities; examining the effects of monitoring and evaluation techniques; and evaluating the effects of the control environment on the financial performance of Makerere University. The research methodology used in this study involved the use of a descriptive case study research design, and it was quantitative in nature. The data collection tool used in this research was a structured questionnaire that was designed on a five-point Likert scale. It was distributed to a sample size of 73 respondents selected using proportional stratified sampling technique from the Finance, Internal Audit, Procurement, and Administration departments of the University. Out of the total number of 73 respondents who received the questionnaires, 65 responded to the questionnaires representing an overall response rate of 89.04%. Descriptive statistics revealed that most of the participants agreed that all four components of internal controls existed (RA: 3.928; CA: 3.848; ME: 3.798; CE: 3.858), with financial performance averaging at 3.732. On correlation, there existed a statistically significant positive correlation between financial performance and risk assessment (r = 0.510, p < 0.01), monitoring and evaluation (r = 0.494, p < 0.01), and control activities (r = 0.366, p < 0.01). There existed a positive but non-statistically significant relationship between financial performance and control environment (r = 0.233, p = 0.062). The regression analysis results show that the model is statistically significant (F(4, 60) = 18.739, p < 0.001), with all four components collectively accounting for 55.5% of the variance in financial performance (R² = 0.555). The four independent variables each have significant unique effects on financial performance, namely: monitoring and evaluation (β = 0.451, p < 0.001), risk assessment (β = 0.383, p < 0.001), control activities (β = 0.259, p = 0.005), and control environment (β = 6 0.182, p = 0.043). This means that all four null hypotheses were rejected. It is important to note that while control environment is not significantly associated with financial performance when considered alone, it does contribute significantly to the regression model. The findings revealed that internal controls significantly improve financial performance in Makerere University when applied in an all-inclusive manner, with the greatest influence being monitoring and evaluation. The study recommends the creation of an enterprise risk management system, enhancing the Internal Audit Department, follow-up of audit recommendations, use of integrated financial information systems, and maintenance of a good ethical tone at the top. Keywords: Internal Controls, Risk Assessment, Control Activities, Monitoring and Evaluation, Control Environment, Financial Performance, Public Universities, Makerere University, Uganda, COSO Framework.Item Risk management practices and production performance of Nabukka Plastics Industries(Uganda Christian University, 2026-05-22) Aggrey AmpumuzaThe study examined the relationship between risk management practices and production performance at Nabukka Plastics Industries in Mukono District, Uganda. A single case study design with a convergent parallel mixed-methods approach was adopted. Quantitative data were collected from 92 respondents using a structured questionnaire, while qualitative data were gathered through semi-structured interviews with 8 key informants. Findings revealed moderate-low adoption of risk management practices, with risk mitigation rated highest and risk assessment lowest. Production performance was rated moderately high, particularly on quality and output efficiency, but capacity utilization remained weak. Due to the presentation of aggregate means only, correlation and regression analyses could not be statistically computed. However, descriptive patterns and qualitative insights suggest that practical mitigation measures help prevent major disruptions but are insufficient for consistently high capacity utilization or cost efficiency. The study concludes that risk management at Nabukka is reactive and partial, limiting its full impact on performance. The recommendations comprise of adopting simple formal tools (risk registers, matrices), establishing regular monitoring routines, and strengthening environmental compliance. These provide a ground for SMEs in Uganda’s plastics sector and show the need for more better risk approaches.Item Financial inclusion and investment decisions of small sized enterprises in Uganda(Uganda Christian University, 2026-05-22) Rosette NyamwizaThe small sized enterprises are important in the economy of Uganda with regards to creating employment, income, and providing a contribution to the growth of the private sector. This capacity to invest in productive practices like expanding their business and acquiring assets is what will make them sustainable in the long term. As a major facilitator of such investment, financial inclusion has been popularized but it has been established that more access to financial services do not automatically translate into better investment performance among small businesses. This paper will look into the association between financial inclusion and investment choices of small sized enterprises in Uganda based on the secondary data provided by the FinScope Uganda 2023 survey. This paper uses a cross-sectional research strategy and targets the owners of enterprises that are represented in the nationally representative FinScope data. Financial inclusion is gauged on access to savings services, access to credit services, and utilization of financial services whereas investment decisions are gauged in terms of business expansion, acquisition of assets and reinvestment of financial resources. The descriptive and inferential statistical methods such as correlation and regression analysis are used to analyze the data and determine how the variables of the study relate. It is expected that the study will give empirical data on the effect of financial inclusion on investment behavior of small sized businesses in Uganda. The research has added to the literature that has been done so far, by utilizing nationally representative secondary data to study the investment choices of enterprises. It is expected that the results will inform policymakers, financial institutions, and development partners in the formulation of financial inclusion interventions, and financial products that will better suit productive investment and sustainable growth of small sized businesses in Uganda.Item Budgeting practices and service delivery in selected private secondary schools in Mukono District, Uganda(Uganda Christian University, 2026-05-21) Angel Sabella WegosasaThe study investigated the linkages between budgeting practices and service delivery in selected private secondary schools in Mukono district, Uganda. The study reviewed and examined budgeting practices in private secondary schools in Mukono District, assessed the level of service delivery and analysed the relationship between budgeting practices and level of service delivery in private secondary schools in Mukono District. This study used a quantitative research approach and the research method was a cross sectional survey. Structured questionnaires were used to gather data with the help of purposive and simple random sampling techniques. The respondents for the study were head teachers, bursars, administrators, heads of departments and teachers from selected private secondary schools with a sample size of 37 questionnaires which were returned and analysed. The results showed that budgeting practices especially in the preparation of budgets, budget implementation, monitoring and control of the budgets are highly practiced in the private secondary schools in Mukono district and help to improve the service delivery. The study found that good budgeting practices contribute to the improvement of planning, accountability, financial discipline, allocation of resources and decision making, thereby improving the quality of teaching, instructional materials, infrastructure, and provision of welfare services to students. The results also revealed high positive correlation values among budget preparation and service delivery (r = 0.63), budget implementation and service delivery (r = 0.59) and budget monitoring and control and service delivery (r = 0.67). The study revealed that sound budgeting is instrumental to enhance service delivery in private secondary schools. The study thus recommended that school administrators need to strengthen budget preparation by involving stakeholders, budget implementation by closely adhering to financial plans and train staff on budgets and as well to improve budget monitoring with regular reviews, variance analysis and timely corrective actions for improved accountability, efficiency and overall service delivery.Item The impact of digital accounting systems on the quality of financial reporting of small and medium enterprises in Uganda Kampala: a case study of selected businesses in Kampala Central(Uganda Christian University, 2026-05-15) Catherine NakalemaThe study examined the impact of digital accounting systems on the quality of financial reporting among small and medium enterprises in Kampala Uganda focusing on Automatic Transaction Recording (ATR), Automatic Financial Report Generation (AFRG) and Automatic Income and Expense Tracking (AIET). A descriptive research design and quantitative approach were adopted. Data was collected using questionnaires from 61 respondents representing a response rate of 76.25% The findings revealed that digital accounting systems significantly improve the quality of financial reporting. Specifically,63.9% of respondents agreed that ATR reduces manual errors in transactions, while 65.6% agreed that AFRG improves the timeliness and consistency of financial reports. In addition, 70.5%responds agreed that AIET improves the accuracy of income and expense monitoring among SMEs. The study concluded that digital accounting systems positively influence the accuracy, reliability and timeliness of financial reporting among SMEs. The study recommended the SMEs. The study recommended that SMEs should adopt affordable computerized accounting systems and strengthen staff training to improve financing reporting practicesItem The effect of financial risk management on financial performance of commercial banks in Uganda: a case of Stanbic Bank, Mukono Branch(Uganda Christian University, 2026-05-07) Daphine KukundakweThe study looked at the impact of financial risk management on Ugandan commercial banks' financial results, using Stanbic Bank in Mukono as an example. In particular, it looked at how credit risk management affected Stanbic Bank's financial performance, how liquidity risk management affected Stanbic Bank's financial performance, and how operational risk management affected Stanbic Bank's Mukono branch's financial performance. In addition to using a quantitative research approach, the study was conducted using a cross- sectional survey research design. Stratified sampling was employed in the data collecting process, and questionnaires were used to gather the information. This study employed a sample size of 52 workers who work in various departments at the Stanbic Bank branch in Mukono. The study findings established that financial risk management significantly affects the financial performance of Stanbic Bank Uganda, Mukono Branch, with credit risk management (r = .636*,p < .05), liquidity risk management (r =.674**, p < .05), and operational risk management (r=.605**, p < .05) all showing strong and statistically significant positive relationships with financial performance. The results suggest that good practices like credit appraisal, liquidity management, internal controls, staff training, and risk management policies reinforce financial stability, minimize possible losses, and eventually increase the profitability and general performance of the bank. Finally, the research suggested that Stanbic Bank Uganda, Mukono Branch needs to enhance financial risk management through the following improvement of credit appraisal and loan monitoring, the improvement of real-time liquidity management and contingency planning, the strengthening of internal controls and regular audits, and the continuous staff training..Item Financial management procedures and service delivery in local governments of Uganda: a case study of nama sub-county, Mukono district local government(Uganda Christian University, 2026-05-08) Joyce KiraboThis research was conducted with the aim of investigating the relationship that exists between financial management practices and service delivery in Nama Sub-county in Mukono District Local Government. This research was also conducted with the aim of investigating the objectives of assessing the effect of budget approval on service delivery, the effect of revenue collection on service delivery, and the influence of expenditure control on service delivery in Nama Sub-county. The research design that was used in this research study was a case study research design that was mixed in nature. For this research study, the target population was made up of 80 people, including technical staff, political leaders, parish chiefs, and heads of health centers, primary schools, and community members. According to Krejcie and Morgan (1970) table, the sample size that was used in this research study was made up of 68 people. Correlation analysis indicated that there is a strong positive correlation between budget approval and service delivery (r = 0.682, p < 0.01), revenue collection and service delivery (r = 0.594, p < 0.01), and expenditure control and service delivery (r= 0.735, p < 0.01). Regression analysis indicated that budget approval is a significant predictor of service delivery (β = 0.281, p < 0.05), revenue collection is a significant predictor of service delivery (β = 0.187, p < 0.05), and expenditure control is a significant predictor of service delivery (β = 0.474, p < 0.001). The three variables together explained 65.9 percent of variance for service delivery (R² = 0.659). The study concluded that financial management procedures have a strong and significant effect on service delivery in Nama Sub-county. Qualitative study results indicated that budget approval is often delayed, political disagreements are common, political interference is a barrier to revenue collection, and unretired imprest is a barrier to service delivery. The study also recommended that the Sub-county improves its control of expenditure by implementing a policy which states that no new imprest is to be issued to officers who have outstanding accountability. The Sub-county Council is also to establish a joint budget committee to resolve differences before a full council to approve the budget by 31st MayItem The relationship between internal controls and risk management in public sector institutions: a Case Study of Uganda Clays(Uganda Christian University, 2026-05-08) Grace NinisiimaIn this study, the interaction between internal controls and risk management in the public sector organizations through the example of Uganda Clays Limited was discussed. It poses the question of whether robust internal controls will enhance the risk management and the overall performance. The research aimed to combine a survey (quantitative) and interviews (qualitative) with Uganda Clays employees. Findings indicate that companies that have a strong internal control also have an excellent risk-management practice. Employees claimed that with good controls, financial reports were more reliable, and fraud and errors were minimized, and the company was within the confines of the laws. They observed as well that incorporation of risk management increased performance and reduced losses of money, which enhanced the stability of the organizations. The study highlights the importance of risk-conscious culture and the ongoing training of the staff. Lastly, it provides feasible recommendations to the public sector organizations with a view to enhancing internal control and risk-management systems and eventually enhance good governance, accountability and service delivery.Item Financial literacy on youth unemployment: case study of university graduates in Koboko municipality,Koboko district(Uganda Christian University, 2026-04-21) Dennis KenyiThis study examined the impact of financial literacy on youth unemployment among university graduates in Koboko Municipality, Koboko District, Uganda. The study was motivated by the persistent challenge of graduate unemployment despite government interventions aimed at improving youth livelihoods. Specifically, the study investigated the relationship between financial literacy and employment status, the role of financial literacy in entrepreneurial engagement, its influence on sustainable self employment, and the challenges graduates face in applying financial knowledge.A quantitative cross sectional research design was employed, using a structured questionnaire to collect data from a sample of 100 university graduates, of which 92 responses were analyzed. Both descriptive and inferential statistical techniques were used to analyze the data, including frequencies, percentages, and correlation analysis. The findings revealed a significant positive relationship between financial literacy and employment outcomes. Graduates with higher levels of financial literacy particularly in budgeting, saving, and responsible borrowing were more likely to be employed or engaged in self-employment. Financial literacy was also found to positively influence entrepreneurial engagement, although sustainability of businesses remained a challenge. Furthermore, financial literacy significantly contributed to the ability of graduates to achieve stable and sustainable self-employment. However, the study identified key challenges, including limited access to financial training and difficulties in applying financial knowledge in real life situations. The study concludes that financial literacy is a critical factor in reducing youth unemployment by enhancing employability, promoting entrepreneurship, and supporting sustainable livelihoods. It recommends the integration of practical financial literacy training into university curricula, increased support from government and development partners, and continuous financial skills development among graduates.