Bachelor of Science in Accounting and Finance

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https://scholar.ucu.ac.ug/handle/20.500.12311/79

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ACCOUNTING INFORMATION SYSTEMS AND FINANCIAL PERFORMANCE OF PRIVATE HEALTH FACILITIES IN UGANDA (CASE STUDY OF BWEYOGERERE PRIVATE HEALTH FACILTIES)
(UCU, 2024-10-01) ANGOM VICKY
The main objective of this study was to establish how the financial performance of private health facilities in Bweyogerere related to their accounting information systems. These were motivated by objectives such as establishing how system quality affects financial performance, assessing the process of implementing accounting information systems in relation to financial performance, and establishing the challenges faced during the process of implementing the accounting information system in relation to the financial performance of private health facilities in Bweyogerere. The design employed in this study was a survey research design. It intended for an audience that was made up of the health institutions and their staff as well. Purposive sampling with a dash of basic random sampling was employed in selecting 260 respondents for the sample size. Questionnaires were used as a method of data collection. The following are the key findings from the study that presented the primary conclusions. First, there existed a significant statistical relationship between private health institutions' financial performance and accounting information systems. Moreover, the study found that system quality is positively related to the financial performance of private healthcare facilities at a statistically significant level. The major processes involved in the AIS implementation include: Project Initiation, Software Installation, Team Project Training, System Design, Clear out Records from the Old System, and Data Migration. If each process does not go well, they are all going to take different influences on financial performances. Aside from the other issues, the main problem encountered by 97.3% of the implementation team was that, once installed, the system did not run smoothly and thus would have a major effect on the health facility in terms of finances. The study therefore recommended that to effectively manage the most valuable resource information management of private health institutions required a well-thought-out and functional accounting information system. This effect should be further researched in future interventions with the inclusion of the intervening and moderating variables. The length of the association can also consider longitudinal studies in future research.
THE EFFECTS OF TAX POLICIES ON THE PERFORMANCE OF SMALL AND MEDIUM SIZE ENTERPRISES IN MUKONO
(UCU, 2024-09-30) BRENDA PEACE AYEERWOT
This study investigates the impact of tax policies on the performance of small and medium sized enterprises (SMEs) in Mukono, Uganda. Using a mixed-methods approach, the research explores how tax rates, tax compliance, and tax incentives influence SMEs’ financial performance, growth, and sustainability. This study examines the impact of tax policies on the performance of small and medium sized enterprises (SMEs) in Mukono, Uganda, with a focus on tax compliance, tax assessment, and performance.The research aims to: Investigate the effects of tax policies on tax compliance among SMEs in Mukono. Analyze the relationship between tax assessment and SME performance. Examine the impact of tax policies on the financial performance and growth of SMEs in Mukono. A survey of 100 SMEs and in-depth interviews with 50 entrepreneurs reveal significant relationships between tax policies and SME performance. The findings suggest that high tax rates and complex tax compliance procedures hinder SME growth, while tax incentives and simplification of tax procedures enhance performance. The study recommends tax policy reforms to support SME development in Mukono, including reduced tax rates, streamlined tax compliance, and targeted tax incentives. The research contributes to the understanding of tax policy effects on SMEs in developing economies and informs policy decisions to promote entrepreneurship and economic growth in Mukono.
FINANCIAL RISK MANAGEMENT AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN UGANDA: A CASE STUDY OF CENTENARY BANK, MUKONO BRANCH
(2024-09-30) Lenia Doreen
A case study of Centenary Bank's Mukono branch was used in the study to examine the connection between financial risk management and the financial performance of commercial banks in Uganda. With regard to Centenary Bank, Mukono, it specifically examined the relationship between financial risk identification and financial performance, established the relationship between financial risk assessment and financial performance, and evaluated the relationship between financial monitoring and financial performance. A cross-sectional survey research design was employed to conduct the study, and both quantitative and qualitative research methods were applied. Purposive and basic random sample techniques were employed together with questionnaires and interviews to gather the data. Despite just 44 responders, the survey also included a sample size of 48 management and staff members from the Centenary Bank branch in Mukono. The results showed that the bank's strong operational risk mitigation methods, clear processes and systems for recognizing possible financial concerns, and encouragement of employee reporting all greatly enhance financial performance. Furthermore, the bank's financial performance is positively impacted by its efficient use of cutting-edge risk assessment tools and models as well as its dedication to routinely reviewing and updating these procedures. Furthermore, there is a significant association between improved financial performance and the bank's use of cutting-edge technology to track market trends, conduct routine internal audits, and thoroughly evaluate financial statements. These results highlight the significance of proactive risk management techniques and financial oversight procedures for the long-term viability of Centenary Bank. According to the study, Centenary Bank should prioritize compliance and internal audits, foster a culture of continuous improvement, strengthen its risk identification and assessment processes through knowledgeable evaluations and regular updates, improve employee engagement in risk reporting, optimize risk mitigation strategies, and emphasize long-term financial sustainability by striking a balance between prudent management and risk-taking for stability and resilience in shifting economic conditions.
The impact of investor behavior on the stock market in Uganda
(UCU, 2024-09-27) Nantanda Celia Noeline
CREDIT ACCESSIBILITY ON THE FINANCIAL PERFORMANCE OF SMALL & MEDIUM ENTERPRISES (SMES) IN UGANDA.
(UCU, 2024-09-23) Nambuya Whitney Gladys
This study was inspired by the barriers that small & medium enterprises face when trying to access credit from commercial banks which is essential for sustaining their business growth and financial performance. The aim of this study is to investigate how credit accessibility affects the financial performance of SMEs in Mukono Central Division. To achieve this, the study was focused on key objectives such as; to examine the relationship between availability of credit and the financial performance of SMEs in Mukono, to examine the relationship between cost of credit and the financial performance of SMEs in Mukono, to examine the relationship between ease of access to credit and the financial performance of SMEs in Mukono. The study used a cross-sectional survey design. For data collection, a closed-ended questionnaire was issued to respondents who were the business owners or managers. A random sample of 52 respondents was drawn from a population of 60 licensed SMEs using simple random sampling method. The data was subjected to descriptive and inferential analyses, including linear regression to determine the relationship among the variables. The findings revealed a significant positive correlation between access to credit and the financial performance of SMEs. To improve credit access for SMEs, it is important for commercial banks and other lending institutions to reconsider the cost of credit, ensuring it aligns with what borrowers can realistically afford.
THE EFFECT OF CREDIT POLICIES ON LOAN PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES: A CASE STUDY OF NAKAWA TOWN.
(Uganda Christian University, 2024-09-20) Tukamushaba Audrey
The study examined the effect of credit policies on loan performance of small and medium enterprises in Nakawa Town. The primary objective of the study was to examine the effect of credit policies on the loan performance of SMES. The specific objectives were to find out the effect of credit standards on loan performance of SMES. To examine the effect of collateral security on loan performance of SMES. To examine the effect of collection period on loan performance of SMEs in Nakawa Town.The study used a descriptive cross-sectional design using both qualitative and quantitative approach to collect data from a sample of 40 respondents from supermarkets and shops in Nakawa town,who gave a response rate of (80%). Questionnaires and interviews were used to collect the data from the supermarkets and shops in Nakawa Town. Data was collected using the questionnaires, interview guide and analyzed using Statistical Package for Social Scientists (SPSS) and content and thematic analysis for quantitative and qualitative data respectively. The findings revealed that there is a significant relationship between accounting information and decision making, and a strong significant relationship between completeness and decision making. The study further recommends that the investors should be trained to acquire necessary skills to help understand the financial reports so they make informed decisions.
FINANCIAL INCLUSION AND GROWTH OF SMALL AND MEDIUM ENTERPRIES IN UGANDA
(UGANDA CHRISTIAN UNIVERSITY, 2024-09-20) ALINAITWE DESIRE SHEILLA
The study investigated the relationship between financial inclusion and growth of small and medium enterprises (SMEs) in Mukono District, Uganda. Financial inclusion refers to access to and usage of formal financial services, which are critical to the economic growth of SMEs. The study used a cross-sectional research design to gather both quantitative and qualitative data from 66 SMEs in the district. The findings of the study revealed that while many SMEs had access to savings accounts and mobile money services, barriers such as high account charges, limited collateral for loans, and lack of trust in financial institutions hinder further financial inclusion. The researcher recommended lowering entry barriers for financial services, increasing financial literacy programs, and developing policies to enhance trust in financial institutions. These efforts are expected to promote SME growth, innovation, and overall economic development in Mukono District.
THE EFFECT OF WORKING CAPITAL MANAGEMENT ON FINANCIAL PERFORMANCE OF MEDIUM-SCALE BUSINESSES IN LIRA CITY A CASE OF MASS PLUMBING AND TILES HARDWARE, LIRA CITY WEST ALONG OLWOL ROAD
(UGANDA CHRISTIAN UNIVERSITY, 2024-09-17) EDOLA SAMUEL
This study aimed at establishing the effect of working capital management on financial performance of Medium-Scale Businesses in Lira City, with reference to Mass Plumbing and Tiles Hardware, Lira City West along Olwol Road. The objectives included; to establish the relationship between inventory management practices and the financial performance of medium-scale businesses in Lira City, to analyze the relationship between receivables management strategies and the financial performance of medium-scale businesses in Lira City, and to examine the relationship between cash management practices and the financial performance of medium-scale businesses in Lira City.The study employed a correlational research design. The study population comprised of Managing Directors, Finance Manager, Accounts Officers, Inventory Managers, Operational staff, and Cashiers; totaling to 24 respondents. These were simple randomly selected. Data was collected using questionnaires. Quantitatively data was collected by use of frequencies and percentages as well as inferential analysis. The results of objective one indicated that there is a significant relationship between inventory management practices and the financial performance of medium-scale businesses in Lira City (.686**). This implies that maintaining optimal inventory levels has positively impacted our business's cash flow, and the use inventory management software to track and manage our stock efficiently. Thus, therefore, there is 47.1 % variation in financial performance is explained by changes in inventory management practices. These results depict that inventory management practices is significantly related with improved financial performance in medium-scale businesses (β1 =0.686, p<0.01). The study also indicated that there is a significant relationship between receivables management strategies and the financial performance of medium-scale businesses in Lira City (.589**). This implies that timely collection of receivables has positively impacted business’s cash flow. Thus therefore, there is 34.6% variation in financial performance is explained by changes in reviewable management strategies. In the study results confirm that reviewable management strategies is significantly related to improved financial performance in medium-scale business (β1 =0.589, p<0.01). The study finally indicated that there is a significant influence of cash management practices on the financial performance of medium-scale businesses in Lira City (.342**). This implies that in situations where there is cash management strategies, business experiences minimal cash shortages due to efficient cash management practices, and business regularly prepares cash flow forecasts to manage liquidity, then financial performance is likely to be affected. Thus therefore, there is 11.7% variation in financial performance is explained by changes in cash management practices. In the study results confirm that cash management practices significantly influence the financial performance of medium-scale businesses that practice it (β1 =0.342, p<0.02). Basing on the above study findings, it was concluded that working capital management has a statistically significant relationship with financial performance of Medium-Scale Businesses in Lira City. The recommends that the management of medium-scale businesses should not over-concentrate on manipulating the levels of working capital with an attempt to increase the entrepreneurs’ profitability. They should therefore focus other factors other than working capital, which improve profitability of the entrepreneur; and areas of further research were suggested.
Effects of electronic tax systems on tax compliance in Uganda
(Guma Musiimenta Daniella, 2024-09-16) Guma Musiimenta Daniella
The first chapter in this study was an overview that discussed problems of small businesses compliance with tax and how electronic systems can play a major function to overcome these issues. The research problem was the poor tax compliance in Uganda among SME sector. We set these goals within the scope of assessing EFRIS, EBMs and mobile payment systems in improving compliance. The chapter also explained the importance of the study in aiding tax policy development and improved revenue generation for economic growth. Because of this, the scope and boundaries as well as the research questions were set to lead a study on digital tax systems implications for SMEs. Existing literature on the use of electronic tax systems, globally and within Uganda was carefully reviewed in Chapter 2. Theoretical frameworks underpinning tax compliance and digitalisation, such as the theory of planned behaviour have also been examined. Furthermore, the chapter thoroughly reviewed prior research on EFRIS, EBMs and mobile payment systems in relation to tax compliance. Concurrently, comparative analysis from other countries including Kenya, Tanzania and Italy added value into what best practice and challenged faced in different settings. The literature review further highlighted that current research on the long-term ramifications of these technologies to SMEs in Uganda are not comprehensive, or location specific leading us towards our goal. This was followed by chapter 3 that discussed the method used in doing the study. A mixed descriptive research design were used in this study which is both qualitative and quantitative. The study population comprised the SMEs in Uganda, using Krejcie and Morgans formula to determine sample size. Surveys and interviews with SME proprietors were used to collect data. In this chapter the data collection instruments such as structured questionnaires and semi-structured interviews have been discussed. To examine the effects of electronic tax systems on compliance, data analysis techniques such as descriptive statistics and a thematic approach have been employed. During the execution of our research, we followed ethical standards, respecting confidentiality rights and data credibility. This Chapter 4 focused on the analysis of the data collected from the respondents. It has been revealed that EFRIS, EBMs and Mobile Payment Systems were efficient in enhancing tax compliance in as far as improvement in the accuracy of transactions and reduction of tendencies to evade taxes is concerned. However, integration of AI solutions was costly and demanded technical expertise which not all winch SMEs were ready to adopt. It has also focused on other building factors such as government programs, financial rewards, training aimed at promoting the inclusion of such systems. In conclusion, the findings of this study have revealed that electronic tax systems positively influence Tax compliance among SMEs in Uganda though with limitations (Chapter 5). The chapter included recommendations for government and tax agencies to increase adoption of these systems, such as expanding training courses, providing financial incentives or improving technical support. It has also been urged to create compliance culture by spreading awareness among public. The recommendations from the study emphasize on further research, particularly seeking insights that can tip into longterm impact of digital tax systems and opportunities for integrating newer technologies to enhance voluntary compliance with taxes in Uganda's SME sector.
The effect of credit policies on loan performance of Small and Medium enterprises. A case study of Nakawa Town
(Karungi Irene, 2024-09-16) Karungi Irene
The study examined the effect of credit policies on loan performance of small and medium enterprises in Nakawa Town. The primary objective of the study was to examine the effect of credit policies on the loan performance of SMES. The specific objectives were to find out the effect of credit standards on loan performance of SMES. To examine the effect of collateral security on loan performance of SMES. To examine the effect of collection period on loan performance of SMEs in Nakawa Town.The study used a descriptive cross-sectional design using both qualitative and quantitative approach to collect data from a sample of 40 respondents from supermarkets and shops in Nakawa town,who gave a response rate of (80%). Questionnaires and interviews were used to collect the data from the supermarkets and shops in Nakawa Town. Data was collected using the questionnaires, interview guide and analyzed using Statistical Package for Social Scientists (SPSS) and content and thematic analysis for quantitative and qualitative data respectively. The findings revealed that there is a significant relationship between accounting information and decision making, and a strong significant relationship between completeness and decision making. The study further recommends that the investors should be trained to acquire necessary skills to help understand the financial reports so they make informed decisions.
THE IMPACT OF INTERNATIONAL FINANCIAL STANDARD ON THE QUALITY OF FINANCIAL STATEMENTS
(Uganda Christian University, 2024-09-13) Hairat Fatumah Mukoova
This research aims to study the Impact of International Financial statements on service delivery and activity and activity operation in SMEs in Nakawa division in Kampala district. It is made up of five chapters with chapter one giving an overview of the study highlighting the study background, problem statement,study objectives,research questions, significance of the study and limitations. Chapter two covers review of literature about the stated objectives of the study, chapter three points out the plan and strategy of accomplishing the research study. Chapter four addresses the presentation and analysis of the study findings while chapter five brings out the summary of the study objectives conclusions and recommendations. The research study was carried out over a four months period from May-August 2024 and it adopted an extensive qualitative and cross-sectional design.
The impact of capital market development on investor’s confidence
(Uganda Christian University, 2024-09-13) Kinobe daphine
This study aimed to establish how the growth in capital markets is influencing investor confidence in Stanbic bank. The two key research questions guiding this research were basically how capital market growth and investor confidence relate to one another in Uganda and the current status of development and confidence in Uganda's capital market. This study took a mixed approach in conjunction with a cross-sectional survey design, and the sample size used was 28 shareholders, as determined through the Taro Yamane's mathematical formula. Results indicated that capital market development affects investor confidence at Stanbic bank. The sample consisted of 50% males and 50% females. The majority of the respondents, 82.1%, were between the age brackets of 18-25 years, while 75% of the respondents had attained tertiary education. The study concludes that, with the long term potential capital financing, Uganda should fully embrace capital markets in order to cover the capital gap as a means of bettering microeconomic stability. Small size, institutional and unstable economic policies have been identified as the limiting conditions to the local capital market. The research design is both qualitative and cross-sectional in nature, since the data collection was done between April and August 2024.
The effects of corporate social responsibility (CSR) on organizational performance
(UCU, 2024-09-12) Muhumuza Noah. M
This study examined the effects of corporate social responsibility on organizational performance, with a focus on Coca-Cola company in Namanve. The study focused on how the practiced corporate social responsibility affected its performance. The target population was comprised of 50 workers, whereas a sample of 44 respondents was selected using Tora Yamane's method. Data was collected via questionnaires, and the results were analyzed using SPSS software. The analysis reveals that CSR is perceived as having a substantial positive impact on organizational performance, particularly in areas related to public image, employee engagement, and profitability. However, the variability in responses for certain items highlights areas where the impact of CSR may be less uniformly experienced or understood. Furthermore, there is need to engage employees at all levels. Implementing corporate social responsibility requires the active engagement of employees at all levels within the organization. This can be done through encouraging employees to participate in CSR activities by providing them with opportunities to volunteer or contribute their skills towards relevant causes. There is also need for improving public image. People typically have a positive perception of collaborating with and for philanthropic businesses. Companies that implement corporate social responsibility (CSR) initiatives often enjoy favourable public images which can provide them with a competitive edge in the marketplace. Additionally, ensuring customer satisfaction and loyalty is essential. Customer satisfaction emerges from how customers perceive, assess, and emotionally respond to their experiences with a product or service. High levels of customer satisfaction can lead to behavioural outcomes, mutually beneficial relationship between the consumer and the provider.
Effect of internal control systems on financial performance of SME's.
(Uganda Christian University, 2024-09-10) NAMA HERMAN TENYWA
ABSTRACT The purpose of the study was to assess the effect of internal control systems on financial performance of SME’s in Buikwe District a case study of Senasa Distributors. The study was guided by three core objectives; firstly, to assess the effect of control environment on the financial performance of SME’s in the study context; secondly, to assess the effect of control activities on the financial performance of SME’s in the study context. And lastly, to assess the relationship between risk assessment and its effect on the financial performance of SMEs in the study context. Employing a case study design and adopting a purely quantitative methodology, data was collected from 66 respondents through structured questionnaires. The collected data was analysed using descriptive statistics. The study established a noteworthy discovery, based on increased responsibility, transparency and operational efficiency, the findings showed that a robust internal control environment considerably boosts financial performance. Control activities for example regular audits, segregation of duties and authority limits were found to lower on the high rates of fraud and errors which improves on the financial performance of businesses. The identification and mitigation of potential financial risks which guarantee the stability and growth of the business have also been demonstrated to be greatly aided by risk assessment. The study concludes that a strong internal control framework is necessary for SME’s to maintain their financial viability according to this study’s findings.
THE IMPACT OF INTERNAL CONTROL SYSTEMS ON THE FINANCIAL PERFORMANCE OF MEDIUM ENTERPRISES
(Uganda Christian University, 2024-09-06) Ngabrano Rodney
This study examines the impact of internal control systems on the financial performance of medium enterprises. Internal control systems are critical for ensuring the accuracy and reliability of financial reporting, safeguarding assets, and enhancing operational efficiency. The research explores how effective internal controls contribute to improved financial outcomes by reducing errors and fraud, increasing operational efficiency, and supporting regulatory compliance. By analyzing data from medium-sized enterprises across various industries, the study assesses the relationship between the robustness of internal control systems and key financial performance indicators such as profitability, liquidity, and financial stability. Findings suggest that well-implemented internal control systems significantly enhance financial performance by mitigating risks and optimizing resource use. The study highlights best practices for developing and maintaining effective internal controls and offers recommendations for medium enterprises seeking to leverage these systems for better financial outcomes.
REVENUE COLLECTION STRATEGY AND SERVICE DELIVERY IN LOCAL GOVERNMENT IN UGANDA
(UGANDA CHRISTIAN UNIVERSITY, 2024-09-06) BUYEGO ENOCK LIVINGSTONE
This research explores the performance of local governments in tax collection and service delivery in Wakiso District, focusing on Kira Municipality. The study employed a cross-sectional design with both quantitative and qualitative approaches. Data was collected through questionnaires and interviews targeting 35 respondents from various departments, including health, finance, administration, and production. The sample size was determined using simple and purposive random sampling techniques. The findings indicate that a majority of respondents believe the tax payment process is straightforward and transparent, with improved tax collection leading to better local services. Respondents also expressed confidence in the local government's communication regarding tax revenue use and accountability, although challenges in ensuring transparency and efficient service delivery were noted. Gender distribution among respondents was nearly balanced, with 52.9% male and 47.1% female participants, providing a well-rounded perspective on the issues. Key issues affecting tax collection and service provision include inadequate accountability, delayed service delivery, and challenges in communicating tax revenue usage. The study concludes that while tax collection processes are generally efficient, further efforts are needed to improve transparency, accountability, and service delivery to enhance the effectiveness of local government operations. Recommendations include strengthening communication channels, improving financial transparency, and ensuring timely service provision.
CREDIT RISK ASSESSMENT AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN UGANDA
(UGANDA CHRISTIAN UNIVERSITY, 2024-09-06) MUGGALE SUUBI REBECCA
The study investigated the impact of credit risk assessment on the financial performance of Centenary Bank. Specifically, the study assessed the level of credit risk identification, assessment and control. Using a descriptive cross-sectional design and a mixed-methods approach, data was collected from 54 (fifty-four) respondents using questionnaires and interviews. The analysis showed that the level of credit risk management practices was positively related to financial performance, underlining how particularly significant the identification, assessment, and control of credit risk are in driving financial performance. The findings suggest that an active and all-rounded credit risk management approach, such as continuous risk monitoring, classification, and mitigation, has great potential to improve financial performance. For financial institutions to achieve superior financial performance, the study recommends that financial institutions therefore make the management of credit risk a priority through investment in training and resource allocation, adoption of best industry practices on estimation and mitigation. This is how, by minimizing the level of credit risk, one can maximize revenue and be able to compete in markets. Therefore, strong evidence from the study showed that credit risk has high positive impacts of Centenary Bank effective identification, measurement, and control of credit risk are part of comprehensive credit risk management, which promises optimal financial performance, revenue generation, and competitiveness. The findings and recommendations from the study provide useful lessons for financial institutions in credit risk management. In putting in place credit risk management procedures and ensuring the implementation of best practices within the financial industry, it would be possible for financial institutions to limit their risks while actualizing their returns and preserving their financial integrity within a constantly changing, highly complex, and fully competitive financial environment.
THE EFFECTS OF FINANCIAL RISKS MANAGEMENT ON FINANACIAL PERFORMANCE OF COMMERCIAL BANKS
(UGANDA CHRISTIAN UNIVERSITY, 2024-09-24) ATIM RACHEAL
This study is set out towards assessing the impact of financial risks on the financial performance of Ugandan commercial banks using the Equity Lira branch as a case study. These objectives are specific and come out to inaugurate the effect of credit risk, operation risk and market risk on the financial performance of commercial banks. Descriptive research design was used in the study. It incorporated primary and secondary data. Data was got from 31 Equity Bank staff through the use of a standardized questionnaire. The staff were selected from the population of 31. It measured the impact of credit, market, and operational risk on commercial banks' financial performance. The results of the studies showed existence of a significant relationship between credit risk management and the financial performance of the bank. The data similarly revealed existence of significant statistical link between liquidity risk and financial performance of the bank. In light of this, it is appropriate with respect to these conclusions to infer from this study that credit risk and market risk may detract from the financial success. Since awareness of such risks improves financial performance, commercial banks should be well-established regarding the structure of risk control. This will boost the banks' financial performance. To improve credit risk management, solid frameworks must be established financial performance. The bank's management should also prioritize addressing its market concerns. This is because market risk management improves financial performance.
THE EFFECT OF INTERNAL AUDIT ON THE FINANCIAL PERFOEMANCE OF GOVERNMENT INSTITUTIONS
(UGANDA CHRISTIAN UNIVERSITY, 2024-09-05) SOPHIE LINDIWE
This study looks at how internal auditing might improve government agencies' financial performance, with an emphasis on the Uganda Revenue Authority's (URA) Mukono Branch. The International Professional Practices Framework (IPPF) states that internal auditing is essential to enhancing an organization's risk management, control, and governance procedures. The study investigates how URA's total performance is impacted by internal environment audit procedures, risk management strategies, and monitoring and control activities. A systematic questionnaire was used to gather data from URA's internal audit department staff members. The results show that good risk management—which includes risk assessment, identification, and analysis—substantially improves decision-making and increases stakeholder trust. The report also emphasizes the significance of strong audit committees, a clearly defined organizational structure, and staff with integrity and ethical standards in guaranteeing the effectiveness of internal control systems. Maintaining operational efficiency and reducing the risks of mistakes and fraud were also shown to require constant monitoring, frequent performance reviews, and timely reporting of control shortcomings. The study emphasizes how crucial internal audit procedures are to enhancing organizational effectiveness, accountability, and transparency in government agencies. It suggests using sophisticated risk management instruments, strengthening audit committee supervision, and incorporating cutting-edge technology into monitoring and control systems. These tactics will strengthen URA's commitment to good governance and stakeholder trust while also enhancing its financial resilience.
FINANCIAL MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF SMALL SCALE BUSINESSES IN BUGUJJU, MUKONO.
(Uganda Christian University, 2024-09-04) Asiimire Amanda
This research report established the connection between financial management practices and financial performance of small-scale businesses in Bugujju village in Mukono district. It focused on the objectives; to establish the effect of budgeting on the financial performance of small scale businesses, to find out the influence of risk management on financial performance of small scale businesses. And to analyze the relationship between cash flow management and financial performance of small scale businesses. The report provides background information for this research, including the problem statement, objectives and purpose. It describes the research questions, the extent of the study, and its relevance in chapter 1. Chapter 2 provides an overview of the literature study on financial management techniques and financial success in small enterprises, as well as how different researchers have evaluated these variables. Chapter 3 presents the research methodology. This includes the research design which was cross-sectional research design, study population of 60, sample size of 52, data collection instruments which was a questionnaire, data quality (reliability and validity), and data presentation methods. Chapter 4 discusses the research findings in relation to the research objectives. The study found out that small firms can achieve success, profit, and business expansion through effective financial management practices. Well-established financial management practices such as budgeting, risk management and cash flow management assist managers in predicting future financial needs and trends as well as helping them comprehend the financial status of the company at a given moment. Data was provided in a tabular format to enhance clarity and easy of interpretation.

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