Bachelor of Business Administration - Main Campus

Permanent URI for this collection

https://scholar.ucu.ac.ug/handle/20.500.12311/78

Browse

Now showing 1 - 20 of 272

THE EFFECT OF INTERNAL AUDIT ON FINANCIAL PERFORMANCE OF PUBLIC COMPANIES: A CASE STUDY OF UGANDA CLAYS LIMITED
(2025-09-09) MAGENE MWENYEMALI BLESSING
The study investigated the effect of internal audit on financial performance of a company; a case study of Uganda Clays Limited. The study was guided by the following objectives; To find out the effect of audit quality on the financial performance of UCL. particularly through the role of the internal audit team,to establish the extent to which independency of internal auditors influences financial performance of UCL and to examine the influence of competency of internal auditors on the financial performance of UCL. This study employed a cross-sectional research design to investigate the effect of internal audit on the financial performance of Uganda Clays. The quantitative approach was used to analyze statistical data to examine relationships between internal audit and financial performance. Overall, the study revealed that internal audit practices positively influence UCL’s financial performance, but governance and cultural constraints hinder their full potential. The study concluded that High-quality audits significantly contribute to UCL’s financial performance by identifying inefficiencies and improving controls. However, weak governance structures, such as limited board oversight, reduce the effectiveness of audit recommendations, necessitating stronger policy support. Independence is critical for objective risk assessment and financial reporting accuracy, positively impacting profitability and ROI. However, management influence and inadequate audit committee support undermine auditor autonomy, limiting financial benefits. Based on the findings and conclusions, the following recommendations are proposed: UCL should invest in data analytics and emerging technologies to improve audit accuracy and efficiency, and Fostering a transparent organizational culture that values auditor autonomy through training and policy reinforcement.
THE IMPACT OF BUDGETING PRACTICES ON THE FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES
(2025-09-09) NAMBUYA ANNAMISCA
This study examined the impact of budgeting practices on the financial performance of small and medium enterprises in Uganda a case study of Bugujju village in Mukono Municipality central division, with specific objectives to examine the effect of budgetary control, the impact of record keeping and the challenges faced by SME owners in implementing effective budgetary practices. The study was carried out to establish why most Small and Medium Enterprises continue to perform poorly financially despite management efforts to improve performance through motivation, government initiatives to support private sector programs and market opportunities. To collect relevant data the researcher used questionnaires, short interviews and library research on relevant material. Data was analyzed by the use of descriptive methods such as percentage distribution and frequency distribution. The findings revealed that budgetary control has a significant positive effect on financial performance, enabling SMEs to manage resources better, reduce costs and make informed decisions. Furthermore, accurate and timely record keeping was found to have a significant positive impact of the financial performance facilitating financial reporting, analysis and decision making. However, the study also identified several challenges faced by SME owners in implementing effective budgeting which were limited financial expertise, inadequate resources like money and failure to keep up with the ever changing market conditions like price fluctuations. The area of further study suggested was the impact of financial management practices on SME sustainability and investigate ways to improve access to finance SMEs in Uganda.
CREDIT RISK MANAGEMENT AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS: A CASE STUDY OF EQUITY BANK MUKONO BRANCH.
(Uganda Christian University, 2025-09-09) Leatitia Kavira Tsongo
This study examined the effect of credit risk management on the financial performance of commercial banks, focusing on Equity Bank Mukono Branch. The objectives of the study were to analyze the effectiveness of credit assessment practices, examine the role of loan monitoring mechanisms, and evaluate the impact of credit risk mitigation strategies such as risk-based pricing and loan restructuring on financial performance. The study adopted a quantitative cross-sectional descriptive design. The target population consisted of 35 employees in the credit and finance departments, from which a sample of 32 respondents was selected using Krejcie and Morgan’s table. Data were collected using structured questionnaires, tested for validity and reliability, and analyzed using descriptive statistics, including means and standard deviations, with results presented in tables. The key findings revealed that effective loan monitoring significantly enhances financial performance, although weaknesses were observed in loan recovery teams and approval monitoring processes. Credit assessment practices, including risk data collection and portfolio evaluation, were found to positively influence profitability, though gaps in early warning systems and risk concentration identification remained. Credit risk mitigation strategies such as loan restructuring, enforcement of penalties, and credit limits contributed positively to financial stability, while prioritization of loyal customers and moderate use of risk-based pricing were less effective. Financial performance indicators, including net profit margin, return on assets (ROA), and return on equity (ROE), showed improvements, though with variations in perceptions among respondents. viii The study concluded that robust loan monitoring, reliable credit assessment, and well-implemented mitigation strategies are essential for strengthening financial performance. It recommended that Equity Bank enhance loan recovery efficiency, improve monitoring approval processes, strengthen early warning systems, and benchmark best practices in credit appraisal. Additionally, the bank should continue to apply restructuring and penalty enforcement while refining risk-based pricing models to align interest rates with risk levels. The study further recommended caution in prioritizing loyal customers, ensuring repayment capacity remains the basis for lending decisions.
PARTICIPATION OF SMALLHOLDER FARMERS IN CARBON MARKET PROJECTS IN UGANDA: AN EXPLORATORY STUDY ON THE ROLE OF FINANCIAL LITERACY COMPETENCIES
(Uganda Christian University, 2025-09-10) Kristina Nabatanzi
The purpose of this dissertation was to examine the role of financial literacy competencies in the participation of smallholder farmers in carbon market projects in Uganda. The study objectives were to determine the relationship between Knowledge of Record Keeping, Contractual Literacy, Risk management and smallholder farmer participation in carbon market projects in Uganda. The study employed a descriptive qualitative design, making use of a structured literature review to analyze secondary data without primary collection. The study utilized a desk-based approach while leveraging secondary data from 2019 to 2025. Attention was drawn to regions such as Central, Western and South-western Uganda, where carbon market projects are currently ongoing. The results indicated that each of the financial literacy competencies had a positive and significant relationship with smallholder farmer participation in carbon market projects. It was also observed that carbon market projects that incorporated gender and youth-based interventions within their programs exhibited higher levels of participation among their smallholder farmers. It was recommended that carbon project developers should incorporate record keeping modules for farmers at the onboarding stage, tailored to suit various financial literacy levels of smallholder farmers. The Uganda Carbon Market Association, in collaboration with carbon project developers can design simplified contract template guised for smallholder farmers, translated to local languages and supported by trained extension workers. Additionally, the Uganda Carbon Bureau, alongside the Bank of Uganda, should promote Carbon Farming Savings and Insurance Schemes by financing existing initiatives that buffer farmers against carbon-farming related shocks and support investment in diversification strategies such as agroforestry and biogas.
THE EFFECT OF CREDIT POLICIES ON LOAN PERFORMANCE, A CASE STUDY OF PRIDE MICROFINANCE MUKONO BRANCH
(Uganda Christian University, 2025-09-12) Shablinah Nazziwa
The study investigated the effect of credit policies on loan performance; a case of pride microfinance bank Mukono branch. The study was guided by the following objectives;To examine the effect credit terms on loan performance at pride microfinance Mukono branch , To establish the effect of Credit appraisal on loan performance the at pride microfinance Mukono branch and To assess the effect of Credit monitoring on loan performance the at pride microfinance Mukono branch. The study employed descriptive research design to comprehensively examine the effectiveness of credit policies in influencing loan performance at pride microfinance Mukono branch. The study as well adopted a quantitative approach. The study established that; the composite mean for credit terms was 3.61 (SD = 0.65), indicating moderate agreement that credit terms enhance loan performance, though high interest rates limit their effectiveness. The composite mean for credit appraisal was 3.83 (SD = 0.60), suggest strong agreement that appraisal processes enhance loan performance. The composite mean for credit monitoring was 4.06 (SD = 0.59), the highest among the three policy components, indicating that monitoring is perceived as the most effective in reducing NPLs and enhancing loan performance. The study concluded that credit policies comprising credit terms, appraisal, and monitoring positively influence loan performance at Pride Microfinance Mukono Branch. Monitoring has the strongest impact, followed by appraisal, while credit terms are less effective due to high interest rates. These findings validate the conceptual framework and address the problem statement, which highlighted the 17% NPL rate in 2020 as a threat to Pride Microfinance’s financial stability.
EXAMINING THE INFLUENCE OF RISK MANAGEMENT STRATEGIES ON FINANCIAL PERFORMANCE A CASE STUDY OF PRIDE MICROFINANCE – MUKONO BRANCH
(Uganda Christian University, 2025-09-05) Tabu Agnes
The study examined the influence of risk management strategies on financial performance; A case study of pride microfinance – Mukono branch. The study was guided by the following objectives; to examine the effect of Risk identification on financial performance of pride microfinance Mukono branch, to establish the effect of Risk assessment on financial performance of pride microfinance Mukono branch and to assess the effect of Risk monitoring on financial performance of pride microfinance Mukono branch. The study adapted the descriptive survey design. Amin (2005) describes the survey design as a method that involves collecting information from members of a target population by considering the current status of that population with respect to the study variables. the Key findings included :Respondents perceived risk management strategies positively, with means above 3.8. Correlation analysis showed significant positive relationships between risk identification (r = 0.446, p < 0.01) and risk monitoring (r = 0.422, p < 0.05) with financial performance. Risk assessment was not significant (r = 0.273, p > 0.05).Regression analysis confirmed the model’s significance (R-squared = 0.292, p = 0.012), with risk identification (β = 0.343, p = 0.035) as the strongest predictor, followed by risk monitoring (β = 0.318, p = 0.080). Risk assessment had no effect. Overall, effective risk identification and monitoring enhance financial performance by reducing losses and improving stability. The study concluded that risk management strategies, particularly identification and monitoring, significantly influence financial performance at Pride Microfinance Mukono Branch. Effective identification reduces potential threats like non-performing loans, while monitoring ensures ongoing mitigation, leading to improved profitability and liquidity.
THE INFLUENCE OF DIGITAL MARKETING STRATAGIES ON BUSINESS PERFORMANCE A CASE STUDY OF SMEs IN MUKONO CENTRAL DIVISION, MUKONO MUNICIPALITY
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-04) KABAGWERI MARY
The study assessed the influence of digital marketing strategies on performance of businesses; a case study of SMES in Mukono central division, Mukono municipality. The study was guided by the following objectives; to examine the effect of website marketing on the performance of SMEs in Mukono central division, to assess the effect of content marketing on the performance of SMEs in Mukono central division and to assess the effect of social media marketing on the performance of SMEs in Mukono central division. The study adopted descriptive research design. A descriptive design is a process of collecting data in order to answer questions concerning the current status of the subjects in the study. Descriptive design was used because it’s appropriate in collecting information about people’s attitude, opinions and habits. A mixed-methods approach was utilized to provide a comprehensive analysis of the topic. The findings indicated that website marketing (4.18) had the strongest impact, folioed by Social media marketing (4.17) and content marketing (4,12) . Qualitative insights confirmed that these strategies were helping SMEs maintain sales and customer engagement. The study concluded that digital marketing strategies namely website marketing, content marketing, and social media marketing significantly enhanced the performance of SMEs in Mukono Central Division.
The Impact Of Financial Literacy On Financial Decision Making Among University Students.
(Uganda Christian University, 2025-09-11) Alison Nakyomu Shifrah
The study investigated the impact of financial literacy on financial decision making among university students in Uganda. it was guided by the following objectives.: To assess the influence of financial knowledge on financial decision making among university students in Uganda, to analyze how financial awareness affects financial decision making among university students in Uganda. and to investigate the role of financial skills in shaping financial decision making among university students in Uganda. The research design for this study was a descriptive and cross sectional survey design. Generally, the combined mean across knowledge (3.95), awareness (4.01), and skills (3.97) is 3.98, indicated a strong positive impact. This supports the main objective, with consistent high agreement across dimensions. Conclusions; Financial literacy significantly enhances decision-making at UCU. Knowledge supports foundational understanding, awareness improves risk recognition, and skills enable action. Gaps in investments, information-seeking, and tools highlight areas for intervention, addressing the problem statement’s focus on debt and savings to support national goals. Recommendations; Uganda Christian university should Integrate mandatory financial literacy modules into curricula, focusing on investments and digital tools, via workshops and active learning.The Policymakers Should Develop national programs promoting literacy in universities, targeting gaps in awareness and skills for financial inclusion.
FACTORS INFLUENCING BUSINESS STUDENT’S ENTREPRENEUR’S BUSINESS PERFORMANCE A CASE STUDY OF UGANDA CHRISTIAN UNIVERSITY
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-04) ZAKARIA DENG WOL
The study investigated the factors influencing business student’s entrepreneur’s business performance; a case study of Uganda Christian university. The study was guided by the following objectives; To establish the effect of Entrepreneurial skills on student entrepreneurs business performance at Uganda Christian university, to assess the effect of Access to capital on student entrepreneurs business performance at Uganda Christian university and to establish the effect of academic engagement on student entrepreneurs business performance at Uganda Christian university. The study adopted survey research design. The design was used to explain the existence of two or more variables at a given point. Survey research design was useful in this study as it helped to report things the way they are. The study established that entrepreneurial skills and access to capital significantly enhance business performance among student entrepreneurs at UCU, with strong agreement on their importance. However, academic engagement poses challenges, as time spent on business activities can negatively affect academic performance, creating a trade-off. It was concluded that entrepreneurial skills and access to capital are key drivers of student entrepreneurs’ business performance at UCU, while academic engagement poses challenges due to time constraints and institutional policies. These factors collectively shaped the success of student-led ventures, measured by revenue growth, profitability, longevity, and customer satisfaction.
MOBILE MONEY SERVICES AND FINANCIAL ACCESSIBILITY; ACASE STUDY OF UGANDA CHRISTIAN UNIVERSITY
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-03) BOBOLI SIMON
The study assessed the relationship between mobile money services and financial accessibility of Mobile money users pursuing bachelors of business administration in Uganda Christian University. The study was conducted in consideration of three key objectives that guided it, they include; examining the factors that influence mobile money usage, assessing the relationship between mobile money services and financial accessibility and identifying the challenges face by students in using mobile money and suggest possible solutions. The research employed cross-sectional research design and with the use of only quantitative research approach. Structured questionnaires were used for data collection from a sample of 60 respondents, the researcher employed simple random sampling technique to select the desired respondents from the different areas of specialization like accounting, finance, marketing and management. Data was collected, coded and analyzed using statistical tools like SPSS to obtain insight into the responses and draw reasonable and meaningful conclusions. Findings revealed that mobile money services and financial accessibility has a strong positive correlation meaning that there is a strong relationship between mobile money services and accessibility to financial services and key challenges encountered by users include; network challenges, high transaction charges and security issues like fraud, Finally, the study revealed that there is a strong relationship between mobile money services and financial accessibility implying that mobile money services enhance individuals’ ability to access, save, transfer, receive and generally use financial services effectively and recommends an Improvement in network infrastructure, reduction in the transaction fees, ensuring the customer deposits are protected through enhancing security and reversal services.
THE IMPACT OF AWARENESS AND TRUST ON UPTAKE OF HEALTH INSURANCE AMONG UNIVERSITY STUDENTS. A CASE STUDY OF UGANDA CHRISTIAN UNIVERSITY, MUKONO CAMPUS.
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-02) WAI ELIA NELSON
This study examined The Impact of Awareness and Trust among University Students. A Case Study of Uganda Christian University, Mukono Campus. Globally, health insurance is considered as a cornerstone for achieving UHC. However, in Uganda, the coverage of health insurance remains critically low below 5% with university students representing the underinsured group despite of them being literate, technologically aware, and highly exposed to health-related risks. The study specifically examines the role of awareness and trust as behavioural factors for influencing students’ health insurance uptake. The research adopted a cross-sectional descriptive and analytical design. A sample of 60 final year Bachelor of Business Administration students was selected through stratified random sampling. The data was collected using a semi-structured questionnaire and then analysed using SPSS (version 26). The descriptive statistics summarized the demographic characteristics, awareness, trust, and uptake levels of health insurance. For relationships and mediation effects, Pearson correlation, logistic regression, and Hayes’ PROCESS Macro (Model 4) were employed for assessment. The findings revealed that health insurance among university students was very low with only 20% of students enrolled and mostly family schemes therefore indicating a lag in independent venture. It further established that awareness levels were moderate(mean=3.25) but gaps persisted in understanding of claim procedures and entitlements. Trust levels were below average(mean=3.00) with mean of 2.98 which reflected scepticism about insurers’ transparency, fairness, and service quality. Both awareness (r=0.579, p< 0.01) and trust (r=0.646, p< 0.01) significantly correlated with willingness to pay, though trust showed a stronger effect. Mediation analysis established that trust partially mediated the relationship between awareness and uptake with logistic regression confirming that trust and awareness explain jointly 64.2% of variations in health insurance uptake. This suggested that awareness alone does not guarantee enrolment unless coupled with confidence in insurers’ credibility and service delivery. The study concluded that low health insurance uptake among university students is more of a function of the behavioural barriers than mere financial constraints. Trust emerged as a stronger predictor of health insurance uptake than awareness, suggesting the need to complement awareness campaigns with deliberate trust building initiatives. This study therefore, contributes to the behavioural dimension of health insurance uptake literature in Sub- Saharan Africa by highlighting trust as a critical mediator between awareness and actual enrolment
THE CONTRIBUTION OF VILLAGE SAVINGS LOAN ASSOCIATION(VSLA)TO THE GROWTH OF WEMAN'S ENTERPRISES IN NANTABULIRWE PARISH,MUKONO DISTRICT.
(UGANDA CHRISTIAN UNIVERSITY, 2024-09-11) JUAN SUSAN MARTIN
The study looked at how the Village Savings Loan Associations (VSLA) in Nantabulirwa parish, Mukono district, helped women's businesses flourish. The following goals guided the study: To determine how loan availability affected the expansion of women's microbusinesses in Nantabulirwa parish, Mukono district; To investigate the impact of training and group support on the expansion of women's microbusinesses in Nantabulirwa parish, Mukono district; and To determine the impact of savings on the expansion of women's microbusinesses in Nantabulirwa parish, Mukono district. This study used a quantitative technique using a survey research design. This study used a quantitative technique using a survey research design. The study's total mean score of 3.65 showed that most people agreed that loans have a beneficial influence. The respondents concurred that VSLA loans promoted financial independence (mean 4.00), facilitated investment in productive assets (mean 3.33), and boosted business growth (mean 3.67). There was a high degree of agreement about group systems promoting growth (mean 3.75) and financial literacy facilitating informed judgments (mean 4.03). Entrepreneurial development was aided by VSLA participation (mean 3.81); however, finance availability was restricted due to illiteracy (mean 3.58). Gender-related workshops received favorable reviews (mean 3.83). The study found that through easily accessible loans, training/group assistance, and savings mobilization, VSLAs play a vital role in the establishment of women's microenterprises in Nantabulirwa Parish. Despite obstacles, loans promote asset investment and financial independence; training improves decision-making and skill sets; and savings allow for growth and profitability. As demonstrated by increased revenues and clientele among participants, these factors work together to combat poverty and advance gender parity.Full potential is hampered by issues including gender bias, literacy shortages, and collateral requirements, which emphasizes the need for focused initiatives.
The Effect of Mobile Money Services on the Financial Performance of Women-Owned Small Businesses in Uganda
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-11) Nancy Edna Akot
This study explores the impact of Mobile Money Services on the financial performance of women-owned small businesses in Uganda, with a focus on Nakawa Division, Kampala. In a context where digital financial innovations are reshaping access to finance, this research investigates the effects of mobile payments and transfers on sales stability, mobile savings on working capital sufficiency, and mobile credit on business growth and resilience. The research employed a descriptive cross-sectional survey design, relying on quantitative methods to provide a comprehensive analysis of how mobile money services influence women entrepreneurs’ financial outcomes. Data was collected using structured questionnaires from 150 respondents selected through stratified random sampling to ensure fair representation of different business categories, including retail shops, food vendors, informal service providers, and market traders. The findings show that mobile money payments and transfers greatly improve financial performance by improving sales stability, cash flow, and operational efficiency while increasing customer reach. Mobile savings were found to build financial discipline, working capital sufficiency, and reinvestment, although some women used funds for household needs, limiting their long-term business impact. Access to mobile credit enabled women to restock inventory, stabilize sales during off-peak seasons, and seize sudden business opportunities, though challenges such as high interest rates, short repayment terms, and misuse of funds occasionally undermined sustainability. The study concludes that mobile money services are transformative tools for improving financial performance and empowering women entrepreneurs in Uganda. However, their full potential depends on financial literacy, affordable transaction costs, and supportive regulatory frameworks. It recommends that women entrepreneurs adopt disciplined and productive use of mobile money services, service providers design gender-sensitive and flexible products, and policymakers strengthen oversight to curb exploitative lending
THE IMPACT OF ADVERTISING ON SALES PERFORMANCE IN TELECOMMUNICATION COMPANIES IN UGANDA: A CASE OF MTN LUWEERO TERRITORY
(UGANDA CHRISTIAN UNIVERSITY, 2025-08-08) KAJUBI VICENT
The study aimed at establishing the impact of advertising on sales performance of MTN Luweero Territory, Uganda. The specific objectives included: to find out the effect of digital advertising on sales performance of MTN Luweero Territory, Uganda, to establish the effect of persuasive advertising on sales performance of MTN Luweero Territory, Uganda, and to examine the effect of informative advertising on sales performance of MTN Luweero Territory, Uganda. The study adopted a quantitative correlational design. This study targeted employees of MTN Luweero Territory including Territory manager, territory sales manager and operational staff, totaling to 28 participants, and these were simple randomly selected basing lottery approach outlined by Krejcie and Morgan (1970). The questionnaires were used in collecting data, and analyzed quantitatively. The results revealed that digital advertising has a significant effect on sales performance of MTN Luweero Territory, Uganda (r= .686**, p=0.001). Specifically, advertising accounts for 24.5% variation in the sales performance of MTN Luweero Territory. It also revealed that persuasive advertising has a significant effect on sales performance of MTN Luweero Territory (r= .342**, p=0.001). Specifically, persuasive advertising accounts for 30.4% variation in the sales performance of MTN Luweero Territory. The study finally revealed that informative advertising has a significant effect on sales performance of MTN Luweero Territory, Uganda (r=0.589** , p=0.002). Specifically, informative advertising accounts for 31.3% variation in the sales performance of MTN Luweero Territory. The study concluded that digital advertising and informative advertising had the highest significant positive relationship on the sales performance of MTN Luweero Territory, Uganda. To improve MTN’s advertising in Uganda, a multi-faceted approach is needed, focusing on targeted campaigns, enhanced brand visibility, and responsible advertising practices. This includes leveraging data analytics for personalized messaging, strengthening online presence and fostering transparency and trust with customers, and areas of further research were suggested.
Organizational Restructuring and Performance of Business Organizations. The Case of Uganda Christian University
(Uganda Christian University, 2025-06-10) Caroline Kahunde
The study examined the effect of organizational restructuring on performance of business organizations: a case of Uganda Christian University (UCU). It specifically focused on; examining the effect of structural changes on the performance of business organizations, examining the effect of workforce adjustment on the performance of business organizations, and examining the effect of process reengineering on the performance of business organizations. The study was carried out using a cross-sectional study design where both quantitative and qualitative research approaches were also used. The data was collected using questionnaires and interviews and during data collection; both simple random and purposive sampling methods were used. A sample size of 44 respondents who are lower-level employees from the administration department of UCU and the top management in UCU was also used in the study. The study findings revealed that organizational restructuring at Uganda Christian University—through structural changes, workforce adjustment, and process reengineering—significantly enhanced institutional performance. Structural changes improved communication, decision- making, and efficiency, showing a strong positive correlation (r = .582**, p < .05) and a significant predictive value (β = 0.297, t = 2.601, p = 0.013). Workforce adjustment improved productivity and adaptability, also exhibiting a strong correlation (r = .591**, p < .05) and significant influence on performance (β = 0.204, t = 1.655, p = 0.016). Process reengineering, which streamlined workflows and boosted innovation, had the strongest impact with the highest correlation (r = .692**, p < .05) and regression significance (β = 0.465, t = 3.943, p = 0.000), confirming its critical role in driving organizational success. Finally, the study recommended the need for Uganda Christian University prioritize continuous process reengineering, adopt new technologies, enhance employee involvement in restructuring, focus more on process redesign over structural adjustments, and implement a strategic restructuring plan to sustainably improve organizational performance and efficiency
The Impact of Records Keeping on the Financial Performance of Small and Medium-scale Business, a Case Study of SMEs in Kisinga Town Council in Kasese District, Western Uganda
(Uganda Christian University, 2025-06-12) Arnold Asingya
The purpose of this study was to examine the effect of record keeping on the financial performance of small and medium scale enterprises (SMEs) in Kisinga Town Council in Kasese District, Western Uganda. The study was guided by three main objectives: (i) to identify the kinds of records that SMEs keep, (ii) to examine the record keeping challenges that SMEs face, and (iii) to assess the link between record keeping and financial performance. The study employed a descriptive research design and used a mixed approach with qualitative and quantitative data collection methods through the use of questionnaires and interviews. In total, 40 SME owners and managers were surveyed. A stratified random sampling approach to selecting the respondents was applied to ensure that different sectors (retail, manufacturing, and services) were included. Data analysis was conducted using Statistical Package for the Social Sciences (SPSS) with descriptive statistics. The results indicated that while only some SMEs keep essential financial records including cashbooks, general ledgers, and income statements, for a large number of them, record completeness and accuracy is often a struggle. To be precise, significant barriers impacting effective record keeping included lack of accounting knowledge, cost of a professional bookkeeper, time to keep records, and the informal nature of many businesses in the region. There was also a significant positive relationship between correct record keeping and increased financial performance, meaning that SMEs with proper records are more likely to find and track profitability, control costs, and access for loans. Barriers to effective record keeping were noted, including business owner illiteracy, fear of being taxed, no formal financial management training, and inadequate financial literacy. The study adopted an approach to improve financial literacy, digitize as it is more affordable, provide access to formal financial methods, and enhance the performance of the SME. Suggestions includes training programs specifically in record keeping, support by the government to formalize the many informal businesses, and designing simpler accounting tools to assist small businesses in their efforts to improve financial recordkeeping
The Impact of Reward Systems on Employee Performance. A Case Study of Equity Bank Kireka
(Uganda Christian University, 2025-06-04) Basara Prisca Kobusinge
This study was meant to establish the effect of reward systems on employee performance of Equity Bank Kireka. The objectives of this study were to investigate the influence of pay on the performance of employees in Equity Bank Kireka, to investigate the influence of training on the performance of employees in Equity Bank Kireka, and to examine the influence of promotion opportunities on the performance of employees in Equity Bank Kireka. The study provided immense input that was useful to the government of Uganda in making policies on reward systems and compensation packages for various industries. The study adopted a crosssectional survey research design to establish the relationship that existed between reward system and employee performance. The study population consisted of 41 employees at the branch but a sample size of 38 respondents was selected through purposive and random sampling techniques. Data is mainly collected through primary methods like self-administered questionnaires, personal interviews, and from secondary sources like journals and textbooks. Data so collected shall be analyzed using SPSS software and presented in tabular form. The questions were made valid by clarity and reliable through the pilot study. Based on the first objective: to find out the effect of pay on employees' performance in Equity Bank Kireka, the results indicated that a good pay system motivates personnel to perform well in their duties. The study, done to find out how training affects the performance of Equity Bank Kireka employees, observed that the training programs which best suit the needs and expectations of employees and include components of on-the-job, practical, and social learning have a positive influence on employee commitment, performance, and productivity. Second, it looks at the influence of promotion opportunities on the performance of Equity Bank Kireka employees: studies have shown that when promotions are seen as achievable and welldeserved, the levels of engagement and performance are higher. It also recommended that, in Equity Bank Kireka, promotion processes should be as open and fair as possible through the provision of clearly spelled-out promotion criteria, as well as communications with regard to the opportunities for promotions.
Quality of Financial Reporting and Organizational Performance. A Case Study of Airtel Uganda
(Uganda Christian University, 2025-05-27) Bua Jerum Enyang
This research investigated the quality of financial reporting and its impact on organizational performance at Airtel Uganda. The objectives were to analyze the impact of quality financial reporting on organizational performance, Identify the key factors affecting quality financial reporting and to examine the challenges faced in enhancing quality financial reporting. It examined how accurate financial reporting influenced decision-making, stakeholder confidence, and overall business success. The total population size was 100 employees; the recommended sample size was 80 employees. Data was collected through interviews and questionnaires involving respondents from various levels within the organization. The study Findings revealed that high-quality financial reporting significantly enhances organizational performance by improving decision-making processes and fostering stakeholder trust. Key factors affecting reporting quality include adequate training, modern accounting technology, and effective internal controls. However, the research revealed Challenges such as a lack of skilled personnel and poor inter-departmental communication which were identified as barriers to achieving optimal reporting standards. The study concludes that investing in training, embracing technology, and enhancing communication are essential for improving financial reporting quality and, consequently, organizational performance. The study Recommends for ongoing evaluation and adaptation of financial practices are also provided to ensure long-term success, the adoption of advanced technological solutions, strengthen internal controls and improve communication with in the organization
Management Practices and Growth of Micro Enterprises in Mukono Municipality. A Case Study of Buguju Trading Center
(Uganda Christian University, 2025-05-26) Wendy Kabagenyi
This study explores the impact of managerial practices on the growth of micro enterprises in Buguju Trading Center, located within Mukono Municipality, Uganda. Micro enterprises play a crucial role in the local economy through job creation and poverty alleviation. However, despite being extremely important, the majority of micro enterprises experience managerial practice issues that can impact their growth and sustainability. The purpose of this research is to determine how various management practices—specifically financial management, and customer relationship management (CRM)—influence the growth of such businesses. Conducting the data gathering among the owners of the micro enterprises only, the study employed mixed qualitative and quantitative methods. Stratified sampling technique was used to select participants who belonged to various sectors of businesses of the trading center to get a representative cross-section of opinion. Some of the most prominent research questions examine the implementation and effectiveness of management practices, the challenge micro enterprises face in adopting formal management systems, and whether these practices are linked with business performance measures such as customer retention, sales growth, and profitability. According to the study, good management practices, particularly financial planning and customer relationship management, contribute positively to business growth. Yet, factors such as limited finances, poor formal education, and informal business tactics hinder the capacity of micro businesses to maximize on these practices. The research makes conclusions on what policy makers and business development institutions can do to support micro enterprises in Buguju Trading Center by offering specific assistance in the areas of training, financial service access, and infrastructural development to build the capacity of the micro enterprises to embrace and apply management practices that spur growth. This study contributes to the body of work on micro enterprises in developing economies and offers practical suggestions for enhancing business management practices for economic development in Uganda's local trading centers.
Financial Management Practices and the Performance of Micro Enterprises in Mukono Municipality
(Uganda Christian University, 2025-05-26) Derrick Kisakye
This research report established the connection between financial management practices and performance of micro-enterprises in Bugujju trading center in Mukono municipality. The report focused on the objectives; to investigate the influence of budgeting on the financial performance of micro enterprises, to examine the influence of cash flow management on the performance of micro enterprises, and to assess the effects of risk management on the performance of micro enterprises. It consists of the background information for this research, including the problem statement, objectives and purpose, research questions, the scope of the study, and its relevance in chapter 1. Chapter 2 displays an overview of the literature study on financial management techniques and the overall performance in micro enterprises and also how different researchers have evaluated these variables. Chapter 3 provides the research methodology that is to say the research design which was cross sectional research design, study population of 60, sample size of 50, data collection instruments which was a questionnaire, data quality (reliability and validity), and data presentation methods. Chapter 4 discusses the research findings in line with the research objectives. The study found out that success, profit, and business expansion can be attained by micro-enterprise through effective financial management practices. Proper financial management practices such as budgeting, cash flow management and risk management enable managers to predict future business needs and trends and also helping them respond to the financial status of the business at a given time. Data was provided in form of tables facilitate clarity and easy of interpretation.

Browse

Recent Submissions