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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.Item Financial management and sustainability of selected business enterprises in Kampala Central Business District(Uganda Christian University, 2026-04-17) Allan AtwiineThis study aimed to examine how financial management practices influence the SMEs performance operating in Kampala Central Business District, Uganda. The study followed three main objectives: to analyze the effect of financial reporting on SME performance, to assess how working capital management affects performance, and to evaluate the role of budgeting in improving SME outcomes. The research adopted both survey and descriptive research designs in order to clearly explain the study variables. Descriptive surveys were particularly useful in identifying relationships between variables and providing a clear quantitative description of the situation, while also observing behaviors. The study mainly focused on quantitative data analysis. The results showed that financial reporting practices among SMEs were fairly satisfactory, with an average score of 3.5. Working capital management was rated slightly higher, with a mean of 3.69, while budgeting also showed a satisfactory level with a mean of 3.44. Overall, the profitability of SMEs was moderate, reflected by a mean score of 3.4. Further analysis revealed that financial reporting has a significant effect on SME performance (R² = 0.153, p = 0.000), meaning it contributes positively to business outcomes. Similarly, working capital management was found to significantly influence performance (R² = 0.234, p = 0.000), indicating its strong role in ensuring business success. Budgeting showed the highest impact among the three variables (R² = 0.286, p = 0.000), confirming that it plays a major role in improving SME performance in Kampala. From these findings, the researcher concluded that proper financial reporting is essential for enhancing SME performance, especially since it relates closely to managing the cash conversion cycle. The study also noted that SMEs that maintain a good balance between components of working capital—such as cash, receivables, inventory, and payables—tend to perform better. In addition, budgeting was found to be very important, particularly when businesses seek financial support from banks, as lenders often require financial projections before issuing loans. Budgeting also helps businesses track their progress toward achieving set goals. Based on the results, the study recommended that SME owners should establish strong systems for monitoring financial transactions, ensuring that all payments are properly recorded and tracked to improve financial efficiency and reduce errors. It also suggested that business owners and managers should adopt effective working capital management practices, such as using flexible and efficient methods of collecting funds, to improve performance. Overall, SMEs are encouraged to carefully implement financial management in order to enhance profitability, growth, and market share. However, since these practices can be time-consuming and require resources, they should be applied properly and consistently to achieve the desired financial goals.Item Budgetary Controls and the Financial Performance of Small Businesses in Bugujju, Mukono, Uganda(Uganda Christian University, 2026-05-05) Jokwan NyawechThis study assessed the correlation between budget control and the financial performance of small firms based in Bugujju, Mukono, Uganda. The study was specifically concerned with; finding out the correlation between budget planning and financial performance of small firms in Bugujju, identifying the correlation between budget implementation and financial performance of small firms in Bugujju, and assessing the correlation between budget reviewing and financial performance of small firms in Bugujju. The study was conducted utilizing a quantitative research approach and a cross-sectional survey research design. Questionnaires were employed to gather the data, and a straightforward random sample technique was applied. This study employed a sample size of 44 registered small enterprises in Bugujju, Mukono Municipality, each represented by a manager or owner. The study findings established that budgetary controls specifically budget planning, implementation, and review are widely practiced among small businesses in Bugujju and significantly enhance financial performance through improved financial discipline, resource allocation, accountability, and decision-making; this is supported by strong positive and statistically significant relationships between budget planning (r = 0.663, p < 0.05), budget implementation (r = 0.587, p < 0.05), and budget review (r = 0.645, p < 0.05) with financial performance. Lastly, the survey encouraged that small businesses in Bugujju institutionalize formal finances planning, reinforce finances implementation, conduct everyday price range reviews, combine beyond overall performance into future budgets, and undertake effective tracking and reporting mechanisms to decorate economic discipline, responsibility, resource utilization, and average monetary overall performance.Item Electronic tax system and business taxation performance: a case study of engineering firms in Uganda(Uganda Christian University, 2026-04-23) Ester KessyThis research paper analysed how the effect of the introduction of electronic tax systems on the performance of business taxation on the engineering businesses in Uganda. This research aimed at fulfilling the following three objectives; first, in gauging the effects of e-tax (e-tax) system on the business taxation performance; second, to examine the relationship between e- tax compliance and taxation efficiency and thirdly, to determine the challenges facing engineering firms in enforcing the tax system. The theoretical framework relied on the Technology Acceptance Model (TAM) in which technology acceptance can be regarded as the perception of usefulness and effortlessness. It takes into consideration the Theory of Compliance, which studies the effects of enforcement and support structures on the behavior of taxpayers. It used a cross-sectional survey which was done through qualitative and quantitative methods with an objective of 100 registered firms in Uganda. The sample was selected among a group of 80 participants who was a representation of managers, accountants, and engineers through purposive and stratified sampling techniques. The structured questionnaire and document review were used as a source of data collection. Data were analysed through SPSS, both to give a descriptive and inferential statistics analysis and qualitative data analysed thematically. electronic taxation systems are effective in business taxation performance in terms of improved accuracy in tax calculation, minimization of filing errors, and submission in a timely manner. Correlation analysis proved that there were strong positive relationships in e-tax utilization and taxation performance and regression analysis showed that the e-tax utilization justified a significant proportion (61%) of the variance of the taxation performance. issues that have affected this include bad ICT infrastructure and the inability to depend on the internet to carry out business at remote project sites, low levels of digital literacy and lack of proper training among staff members in firms. This research concludes that even though the electronic tax systems have a positive relationship with the performance of the business in terms of tax remittance through compliance and accuracy, and the system design in order to realize the benefits fully. To rectify such a knot the study has suggested to the engineering companies to invest in constant employee training and taxation boards who invest in digital infrastructure, especially in project engineering company customizing the system to suit financial realities of the engineering industry. These results give sector a results that usable in wider policy development to enhance digital taxation in the engineering sector in Uganda and can act as a case study during other policy developments in project-based industries.Item Electronic tax adoption and tax compliance among Small and Medium Enterprises: a case study of Fort Portal Central Fort Portal Municipality Kabarole District Uganda(Uganda Christian University, 2026-04-22) Collins Ninsiima AzooraThis study explores the relationship between electronic tax adoption and tax compliance among small and medium enterprises in FortPortal Municipality Kabarole district Uganda . While Uganda Revenue Authority has accelerated digital integration through systems like EFRIS. Despite intended benefits , many users expressed dissatisfaction with major roll outs like the Electronic Fiscal Receipting and Invoicing System that faced immediate pushback . The research adopted a cross sectional ,mixed methods design utilizing questionnaires from 151 valid respondents and 12 purposive interviews . The data was analysed using SPSS and thematic analysis to better understand the objectives of the study them being , adoption levels, impact on compliance and existing challenges. The findings reveal that e-tax adoption in Fort Portal is moderate and unevenly distributed with higher and better results in hospitality and wholesale sectors. Adopters reported timeliness and 24/7 filling access as key benefits but overall impact on compliance costs remained neutral as businesses struggle with upfront investments. The study identified system downtime during peak periods (mean - 4.42) and high infrastructure costs (mean - 4.28) and digital literacy gap as major barriers to sustained use. The study concludes that while electronic tax systems offer genuine administrative benefits , they have not yet shifted the broader compliance culture due to persistent technical and skill issues. Recommendations include implementing targeted digital literacy training in local languages , simplifying the user interface .Item Digital marketing adoption and SME's sales performance: a case study of Abaita Ababiri(Uganda Christian University, 2026-04-17) Daniel AinebyonaThis research was conducted with the objective to examine the correlation between adaptation of digital marketing and sales performance of Small and Medium Enterprises in Abaita Ababiri. It had three objectives as follows: ‘to determine the digital marketing platforms used by SMEs to determine the extent to which sales performance was experienced by the SMEs and to determine the relationship between digital marketing and sales performance cross sectional survey research design was applied data was collected using a quantitative method from 30 respondents in Abaita Ababiri Questionnaires was used for data collection data was analyzed using SPSS package The results obtained indicate that among the digital platforms Social Media ranks highest at 36.7%, followed by Mobile Marketing with 26.7%. The study also indicates that most of SMEs 66.7% have small digital marketing budgets less than 50,000/= Ugandan shillings. The correlation between variables through Pearson Correlation reveals that there is a significant strong positive correlation r=0.742 between digital marketing adaptation and sales performance with a significance value of p= 000 This research concludes that digital marketing enhances small business sales growth in suburban localities. High data prices and low technical expertise on the other hand still deter complete utilization of digital services the research further advises SME associations in that locality to conduct hands on digital literacy training programs telecommunication companies on the other hand should give attractive business data bundles to SMEs businesses should consider using local languages such as Luganda to enhance customer base connectivity in Abayita Ababiri.Item The impact of fintech on financial inclusion in Mukono District, Uganda(Uganda Christian University, 2026-04-16) Phillip Pavel OketayotThis paper sought to investigate the effect of Financial Technology (Fintech) on financial inclusion in Mukono District, Uganda. Even though there have been tremendous improvements in the provision of financial services through mobile money in Uganda, the rural dwellers are still faced with several challenges that impede their access to formal financial services, such as lack of knowledge about technology, insufficient infrastructure, and socio-cultural issues. This study employed a quantitative research design where correlation and cross-sections were used. The participants for this study comprised 200 people who resided in rural areas and users of Fintech in Mukono District. It was found that 62% of the participants were highly adopted in fintechs using mobile money services like MTN Mobile Money (88.5%) and Airtel Money (66.5%). The findings from multiple linear regression analyses indicated that the three variables combined significantly predicted 61.8% of the variability in financial inclusion (F(3,196) = 132.76, R2 = 0.618, p < 0.001). Fintech adoption was the most significant predictor of financial inclusion (β = 0.452, p < 0.001), and socio-economic factors played a partial mediating role in this relationship (indirect effect = 0.27, SE = 0.04, p < 0.01 Tertiary education, household income per month, and gender emerged as major socio-economic factors influencing the adoption of fintech and financial inclusion. Through cross-tabulation, it was discovered that individuals who had received tertiary education were nearly two times more likely to use fintech than those who had only primary education or lower (χ2 = 38.24, p < 0.001). There remained a gender gap, where women were less likely to access digital financial services because of cultural barriers, lack of mobile phones, and financial freedom. Conclusion: This research study reveals that there is an enormous transformational power for fintech to boost financial inclusion in rural Uganda. However, such transformation can only be achieved by overcoming socio-economic and technological obstacles that are prevalent among women, poor people, and individuals with little formal education. This study suggests several recommendations to address the challenges mentioned above.Item The effects of mobile money usage on the financial performance of SME'S in Uganda(Uganda Christian University, 2026-05-11) Shamilah AhumuzaThe study was aimed at investigating the impact of mobile money usage on the financial Conclusions made in this study show that the quantitative approach was chosen by the researcher to their impact on each other. Mobile money usage includes factors like adoption of mobile money, document to give them any form of financial documentation. Information generated from B2B for collecting data on SMEs in Uganda in relation to the effect of mobile money usage on their business resource in that 88% of SMEs use it as a prerequisite to engaging in markets. According In conclusion, it can be stated that adoption, frequency, and type of mobile money usage influence ability to operate despite any geographical barriers. Secondly, transaction frequency was another financial illiteracy hinders complete exploitation of the opportunities created. 2023. The study focused on analyzing the relationship between the two variables that were mobile transaction statements and saving transactions reduces the information barrier and provides a as the time spent on making travel, risk of theft, and accounting mistakes, thus increasing profit intermediary. For 70% of SMEs, particularly in rural settings, mobile money statement is the first Financial Intermediation theory. revenue, profitability, and access to credit. frequency of usage, and purposes of use while the financial performance indicators include sales variables, that is, mobile money usage and financial performance of SMEs in Uganda. These were to TAM, the usefulness of quick and remote transactions has enhanced revenue through SMEs’ The researcher applied several theoretical concepts to understand the relationship between the two money usage and financial performance of small and medium enterprises in Uganda with respect and affirming Transaction Cost Economics Theory. Thirdly, mobile money acts as a great financial Mobile money technology has transformed from being just a “payment convenience” to a valuable performance of small and medium enterprises in Uganda in relation to the findings of Finscope Technology Acceptance Model (TAM), Transaction Cost Economics theory, and finally the financial performance using the data set of Finscope 2023 as the main data source for the study. means to obtain finance without having to offer any collateral.Fourthly, high transaction cost and crucial variable that facilitated operational efficiency by minimizing hidden transaction costs such financial performance of SMEs in Uganda.Item Microfinance credit terms and the financial performance of small-scale enterprises in Mukono Central Division(Uganda Christian University, 2026-05-08) Emmanuel MuwanguziThe growth and sustainability of SSEs is crucial for Uganda's economy. Small businesses help with progress in the economy by offering job opportunities and lifting people out of hardship. Even so, a large number of these small-scale enterprises struggle just to stay in business because capital remains hard to get. Loans from Micro-finance institutions have become a common solution towards stability for these Small-Scale enterprises. In addition to that is what comes with those loans, for example like how much they have to pay back, time constraints on payments, or needing assets upfront can shape whether a business is successful or barely survives. This research used a cross-sectional survey method combining numbers and personal insights where the quantitative and qualitative approaches were used. All officially listed small scale enterprises in Mukono Central Division made up the group being studied. Representation across different business types was balanced through random selection. Information came mainly from a questionnaire form filled out directly by participants, shaped around what the study aimed to find. Before full use, the form underwent testing for accuracy via the Content Validity Index (CVI). Its consistency in results would later be checked using Cronbach’s Alpha measure. Data entered into SPSS 20 went through coding before examination. To outline patterns, measures like averages, frequency counts, proportions, and spread around the mean shaped the summary approach instead of just listing numbers. Relationships linking credit conditions from microfinance lenders to business money results emerged via regression plus correlation methods. From start to finish, respect guided every step participant knew their role, could leave anytime, privacy stayed protected. Each person learned why the work mattered, trusted details shared would stay private, applied strictly for learning reasons. Results might quietly show those running lending groups, local decision makers, small shop owners in Mukono Central Division how adjusting loan rules could strengthen cash outcomes and also ensure the Sustainability of Small-scale enterprises.Item The effect of financial inclusion on household saving patterns in Uganda(Uganda Christian University, 2026-05-06) Nicholas Mulumba MujjuniThis study analyses the effect of financial inclusion on household saving behaviour, in Uganda according to the national representative FinScope Uganda 2023 Survey (N = 3,176 adults, weighted). Financial inclusion is also measured in three dimensions access (formal bank account ownership and proximity), usage (active mobile money use and SACCOs/VSLAs), and capability (financial literacy index) and household saving is also measured in two dimensions participation (any saving) and formality (use of semi-formal/community formal channels). The survey-weighted logistic regression results show that the active use of the mobile money is a strong predictor of the likelihood of any saving (OR = 4.67, p < 0.001) and formal/semi-formal saving (OR = 3.71, p < 0.001). Formal bank account ownership is an important predictor of semi-formal saving (OR = 2.19, p < 0.001) but does not affect overall saving participation. Surprisingly, both of them have negative correlation with above-median financial literacy (OR = 0.55 and 0.51, p < 0.001), which would suggest that more financially literate households may not rely on precautionary or group savings strategies. The urban/rural subgroups and the presence of gender, age, education, income and region are strong in the impacts. The study finds that the most influential element of saving behaviour in Uganda is the digital financial services, and the traditional bank accounts supplement the semi-formal channels. Responses to the policy should then be to augment the availability of credible mobile money infrastructure, to develop product-specific savings products and to provide behaviourally-targeted financial literacy programmes as opposed to knowledge-only interventions. Keywords: Financial inclusion, household saving, mobile money, financial literacy, Uganda, FinScope 2023.