Bachelor of Business Administration - Main Campus
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Item Internal audit function and financial performance of commercial banks: a case of ABSA bank, Uganda(Uganda Christian University, 2026-04-17) Peninah NakyobeThis study investigated the influence of internal audit practices on the financial performance of commercial banks in Uganda, using ABSA Bank Uganda as a specific case. The research focused on three main areas: the role of the control environment, the impact of risk assessment practices, and the contribution of monitoring activities to overall financialOutcomes. The investigation entailed a cross-sectional research design where quantitative data was majorly used for purposes of collection while qualitative data was acquired via semi-structured interviews. Data was collected from 44 participants who were administered with the structured questionnaire and five participants who were interviewed. Quantitative data was analyzed using descriptive statistics, Pearson Correlation coefficient, and multiple regression using SPSS version 26. Interviews provided more contextual information about the findings but did not play a big role in analyzing data. Ethical principles such as informed consent, confidentiality, and anonymity were strictly adhered to during data collection. The findings indicate that internal audit processes have a strong positive influence on the financial performance of ABSA Bank Uganda. More specifically, the control environment was positively correlated (r = .754, p < .01) and made a substantial contribution to performance improvement (β = 0.325, p = 0.000). Financial performance measures had the strongest association (r = .776, p < .01; β = 0.415, p= 0.000), while monitoring practices demonstrated a substantial positive correlation (r = .740,p < .01; β = 0.224, p = 0.000). Collectively, both these components could explain approximately 60% of variance in financial performance indicators like ROA and ROE. The paper suggests that having a sound control environment in place, conducting effective risk assessment and monitoring are important factors that may contribute to improving efficiency and profitability and minimize risks of commercial banks. Specifically, it is recommended to keep investing into ethical leadership and education, digital risk management, follow-ups from auditing, as well as using technology for more efficient monitoring.Item Credit policy and financial performance of commercial banks in Kampala, Uganda: A case study of Pearl Bank Uganda, Main branch(Uganda Christian University, 2026-04-17) George William B MutatinaThis study sought to investigate the relationship between credit policy, such as interest rate policy, loan approval policy, and loan terms and financial performance of commercial banks in Kampala, Uganda, using a case study of Pearl Bank Uganda Main Branch. The study was undertaken using a quantitative approach with 43 respondents out of a target of 44 (98% response rate) and findings analysed using descriptive statistics. The findings of this study revealed that rigorous credit policy in evaluating credit applications reduces non-performing loans, and flexible loan terms positively relate to returns on assets and returns on equity of commercial banks in Uganda. The study findings also showed that respondents have a consensus on the efficient performance of commercial banks as a result of credit policy application. However, knowledge and application of credit policy could improve efficiency in performing credit functions and regulations. Additionally, workers reached a consensus on the effectiveness of credit policy in improving financial performance in terms of management of credit implementation and minimizing credit risk. However, comprehension and application of credit policy are not consistent in workers and therefore need improvement in financial health evaluation and revenue growth. The major findings include the following: the mean values for the results indicate that increasing interest rates increase net interest margins, though this may be at the expense of loan volume (mean = 3.80), and the criteria for approving loans, such as the LTV ratio, decrease default risk (mean = 3.58). The study recommends balanced credit policies to optimize profitability amid Uganda's 5.9% NPL ratio as of 2023 Furthermore, the research showed that approval criteria assure asset quality and that early reception is required to maximize working capital, improve profitability, and reduce the risk of default. The necessity for reliable information emphasizes the relevance of effective accounting in decision-making. Based on the findings, solutions include credit management through internet-based innovations, financial reporting through the use of computerized accounting packages, and training to improve financial management abilities in credit departments. These improvements may improve the commercial bank's financial performance and operational feasibility.Item Player management and performance of institutional sports teams: a case of Uganda Christian University(Uganda Chrisitian University, 2025-06-30) Sharif OlipaThe study examined the effect of player management on the performance of institutional sports teams: a case of Uganda Christian University (UCU). It specifically focused on; establishingthe effect of talent management on the performance of institutional sports teams, assessing the effect of player welfare support on the performance of institutional sports teams, and examining the effect of performance monitoring on the performance of institutional sports teams. 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 92 respondents who are sports students of UCU and the sports administrators from the sports department in UCU was also used in the study. The study findings revealed that while talent management at Uganda Christian University (UCU) shows a moderate and statistically significant positive correlation with team performance (r =.321**, p < .05), it is not a significant predictor (β = -0.007, t = -0.061, p = 0.951), suggesting limited direct impact. In contrast, player welfare support demonstrated both a strong positive correlation (r = .487**, p < .05) and a significant predictive influence (β = 0.307, t = 2.623, p =0.010) on team performance, highlighting the importance of comprehensive athlete care.Similarly, performance monitoring showed a strong and significant correlation (r = .480**, p <.05) and was a significant predictor (β = 0.311, t = 2.683, p = 0.009), underscoring the role of systematic evaluation in enhancing sports team outcomes. Finally, the study recommended the need for Uganda Christian University adopt a systematic player recruitment policy, establish a comprehensive welfare system addressing athletes’ physical, emotional, and academic needs, strengthen mentorship and coaching with emphasis on player relationship management, enhance financial and material support for sports teams, and implement regular performance reviews with structured feedback to foster continuous improvement and boost team performance.Item The effect of the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) on tax compliance among SMEs in Nakawa division: a case of selected supermarkets in luzira, Nakawa division(Uganda Christian University, 2026-04-23) Elizabeth Ainembabazi BainganaThis study investigated the effect of the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) on tax compliance among small and medium enterprises, focusing on selected supermarkets in Luzira, Nakawa Division. The study was anchored on four major objectives, which included analysing the effects of EFRIS on the correctness of tax information reporting, evaluating its effects on tax submission, determining its effects on transparency and tax evasion, and investigating difficulties in its adoption and potential remedies. The researcher opted for a cross-sectional research design, which made possible the gathering of data at one point in time from 35 selected supermarkets that are registered in EFRIS and have substantial business volume. Purposeful sampling method was used in selecting supermarkets, while simple random sampling was employed to select respondents, namely managers, accountants, and cashiers. Data were gathered using questionnaires and were statistically analysed using descriptive statistics and Pearson correlation. The study results indicated that EFRIS was effective in improving the timeliness of tax filing and payment, increasing transparency, and minimizing tax evasion. However, there was a negative correlation between EFRIS usage and the accuracy of tax filing, which was mainly attributed to technical issues and lack of user training. The main challenges associated with EFRIS implementation were high costs, poor Internet connectivity, inefficient systems, and poor technical support.Item The role of cost accounting practices in pricing decisions of small and medium enterprises in Bugujju trading center, Mukono municipality(Uganda Christian University, 2026-04-22) Celeste IkirizaThe study was aimed at analyzing the impact of cost accounting practices on pricing decision-making of SMEs in Bugujju Trading Center, Mukono Municipality. The research aims were to analyze the cost accounting practices that SMEs practice in Bugujju Trading Center; to assess the influence of different cost accounting practices on pricing decisions made by SMEs in Bugujju Trading Center; and to identify the problems facing SMEs in the adoption of cost accounting practices for pricing decision-making and propose solutions for increasing their effectiveness among SMEs in Bugujju Trading Center, Mukono Municipality, Uganda.The hypothesis formulated by the researcher states that there is no significant association between cost accounting practices and pricing decisions among SMEs in Bugujju Trading Center, Mukono Municipality. Descriptive and correlational research designs were used in the study. The research was characterized by the application of a quantitative method of collecting data through questionnaires measuring different aspects of the phenomena under investigation using a five-point Likert scale. The extent to which cost accounting practices were present is characterized by the average score of 3.08 (grand mean), with a corresponding standard deviation of 0.88 for measures such as value-based pricing, cost-plus pricing, and record-keeping and cost classification. In cost-plus pricing, the highest sub-mean of 3.37 was realized compared to other pricing measures, which is indicative of its common practice; conversely, value-based pricing recorded the lowest sub-mean of 2.93. Similarly, a moderate extent of pricing decisions is characterized by an average score of 3.20 (grand mean), with a corresponding standard deviation of 0.88 for measures such as profitability of the business and market competitiveness. From the results, a Pearson r correlation coefficient value of .731** and p-value of .000 was obtained; thus, the presence of a significant positive and moderately strong relationship between cost accounting practices and pricing decisions can be established. The null hypothesis was therefore rejected due to a smaller value of p (< 0.05).xi In conclusion, cost accounting systems, especially cost plus pricing and record-keeping along with cost classification, were found to have had a relatively significant impact on the price decisions made by small and medium-sized enterprises operating within Bugujju Trading Center. Some of the obstacles that stood in the way of the successful implementation of these strategies were lack of understanding of the same, time-intensive nature of record-keeping, and the informal nature of many businesses.Item The influence of customer service on customer loyalty in retail shops in Kawolo division, Lugazi town(Uganda Christian University, 2026-04-16) Mary ArengoThis study examined the influence of customer service on customer loyalty in retail shops in Lugazi Town. The research was steered by the following objectives; to examine the influence of customer service quality on customer loyalty, to assess the responsiveness and speed of service on customer loyalty, to examine the staff competence and product knowledge on customer loyalty, and to establish the relationship between customer service dimensions and customer loyalty. The cross-sectional survey design was used to survey retail shop owners, managers, and sales associates. Purposive sampling was used to select 44 participants, and structured questionnaires were used to collect data. The regression analysis results showed that all five dimensions combined accounted for 83.2% of the variance in customer loyalty, R² = 0.832. Reliable service emerged as the strongest predictor of customer loyalty (β = 0.312, p < 0.01), followed by effective service (β = 0.287, p < 0.01), staff knowledge (β = 0.234, p < 0.01), quick response (β = 0.193, p < 0.05), and personalized service (β = 0.156, p < 0.05). The study found that customer service significantly affects customer loyalty in retail shops. The recommendation was that retail shop owners should emphasize the reliability of customer service, invest in training their staff to improve their knowledge of products, and ensure promptness in their services to promote customer loyalty.Item Corporate governance and financial performance of commercial banks in Uganda(Uganda Christian University, 2026-04-16) Hassan KizitoThis study examined the relationship between corporate governance and financial performance of commercial banks in Uganda, with a particular focus on the mediating role of management efficiency, using Stanbic Bank as a case study. The study was guided by three objectives: to determine the effect of corporate governance on financial performance, to examine the relationship between corporate governance and management efficiency, and to assess the influence of management efficiency on financial performance. A quantitative, correlational, and cross-sectional research design was adopted. Data was collected from 120 respondents, including branch managers, accountants, and internal auditors, using structured questionnaires. Statistical analysis was conducted using SPSS, employing descriptive statistics, correlation, regression, and mediation analysis. The findings revealed a significant positive relationship between corporate governance and financial performance. Corporate governance was also found to significantly influence management efficiency, while management efficiency had a strong positive effect on financial performance. Mediation analysis indicated that management efficiency partially mediates the relationship between corporate governance and financial performance, implying that governance mechanisms improve performance both directly and indirectly through enhancing operational efficiency. The study concludes that effective corporate governance practices, supported by efficient management, are critical in improving the financial performance of commercial banks in Uganda. It recommends strengthening governance enforcement, improving board effectiveness, and investing in management efficiency to enhance overall bank performance.Item The impact of agent banking on the financial habits and accessibility of financial services for rural communities in Mukono district(Uganda Christian University, 2026-04-09) Marvinn TusiimeThe main aim of this study was to find out the impact of agent banking on the financial habits and accessibility of financial services for rural communities in Mukono District. The study was specifically carried out in Nakisunga and Nagojje sub-counties. To achieve this, the researcher used a cross-sectional survey research design. The sample size of 90 respondents was comprised of local farmers, traders, and civil servants. The primary data was collected using a structured questionnaire. The data was collected through face-to-face interviews. Once the data was collected, it was analyzed using SPSS Version 20.0. The results of the research indicated that financial accessibility in rural areas has improved through agent banking. The respondents agreed that the agents are accessible since they are within walking distance. This has helped them save on the cost of transportation, which they used to spend going to Mukono Town. However, from the research, it was also established that the reliability of the agents is very low. The agents are often out of cash, and their networks are mostly unstable. This has resulted in rural residents not fully trusting their agents to keep their finances. The research results indicated that people are using the agents for withdrawal of cash and paying of bills but are still keeping their actual wealth in their informal VSLAs. The regression results showed that although proximity is good, reliability is the strongest factor for positive financial habits. The conclusion of the study was that the issue of physical distance has been solved through agent banking, but the saving culture of the rural people has not changed completely since the system is not reliable. Based on these findings, the researcher recommended that commercial banks should support their agents by providing float loans so they always have cash. The banks should also work with telecom companies to make the network stable, and they should create a system that allows the local VSLAs to deposit their group savings directly through the agents.Item The effect of sustainable procurement on financial performance of manufacturing firms: a case study of Nsava Feeds Uganda(Uganda Christian University, 2026-04-16) Praise Buyinza NabukeeraThis study examined the effect of sustainable procurement practices on the financialperformance of manufacturing firms, with a specific focus on Nsava Feeds Uganda. The research was guided by three key dimensions of sustainable procurement: environmental assessment, social responsibility, and economic evaluation during procurement processes. A descriptive cross sectional survey design was adopted, utilizing a quantitative approach. Data was collected from 197 respondents, including procurement officers, managers, and other staff involved in procurement and financial decision making, using structured questionnaires. The findings revealed that although sustainable procurement practices are not fully integrated within Nsava Feeds, all three dimensions environmental, social, and economic have a significant positive relationship with financial performance. Correlation analysis indicated strong positive associations, particularly between social responsibility and financial performance (r = 0.658), followed by environmental assessment (r = 0.639) and economic assessment (r = 0.510). Regression results further confirmed that sustainable procurement practices significantly predict financial performance, explaining 53.2% of its variation. Among the three factors, environmental assessment had the strongest influence on financial performance, followed by economic assessment and social responsibility. Despite these positive relationships, the study found that Nsava Feeds has not fully embraced sustainable procurement practices, especially in environmental and social aspects, leading to missed opportunities for improved financial outcomes. The study concludes that strengthening sustainable procurement practices can enhance cost efficiency, reduce risks, and improve overall financial performance. The study recommends that Nsava Feeds should prioritize environmental sustainability in procurement, strengthen social responsibility practices, and improve economic evaluation strategies to achieve long term financial stability and competitiveness.Item Impact of whistleblowing on the performance of financial institutions: a case study of Centenary Bank Mukono branch(Uganda Christian University, 2026-04-16) Lawrence BalukuThis research investigates the consequence of whistleblowing activities on financial institutions with particular emphasis on the impacts of reporting wrongful acts on the degree of transparency, accountability, and the institution's performance as a whole. It analyzes the fraudulent activities and non-compliance with regulations which employees are willing to report owing to the unethical practices of their organizations. The study considers the primary and the secondary data to assess the levels of awareness within the employees of the institution on whistleblowing and the reporting challenges, as well as the consequences of such reports for the institution. The results suggest that the governance of institutions which have a well-functioning whistleblowing system in place suffer less financial risk and are more exposed to public confidence. The study suggests that institutions should safeguard confidentiality, protective of whistleblowers, promote a reporting culture as well as policy alignment with whistleblowing practices to gain optimum benefit from such whistleblowing activities.Item The role of Savings and Credit Cooperatives (SACCOs) in promoting financial inclusion in the rural areas of Masaka district(Uganda Christian University, 2026-04-16) Musa NadduliIn the socio-economic environment of Uganda, the issue of financial exclusion has continued to financial training program for the community, these organizations have the potential of bridging questionnaires and 2 informant interviews. Based on the analysis of the data using SPSS software literacy on the actual use of SACCO products,by households of the country. The study was be a significant socio-economic challenge, where a high percentage of the population has no access has demonstrated the need for the development of a robust savings culture, transparent leadership qualitative approaches in the study to ensure the attainment of a well-rounded data set. A total of auspices of three major pillars, which included the evaluation of the impact of the mobilization of 50 participants were targeted in the study, with the data being sufficient for the study with 46 marginalized and low-income population of the country. The study was undertaken under the structures, and the need for financial education in bridging the financial inclusion gap. In fact, the study has demonstrated that with the capacity building of SACCOs and the development of a with the aid of descriptive statistics such as mean and standard deviation, it is evident that the study savings on financial inclusion, the importance of governance structures, and the role of financial conducted using a cross-sectional research approach with the inclusion of both quantitative and emerged as a significant factor for the promotion of financial inclusion in the lives of the to the formal banking system. However, under the concept of financial exclusion, SACCOs have the gap for the rural communities.Item Electronic purchasing implementation and supplier performance in manufacturing companies(Uganda Christian University, 2026-04-17) Edina AnyangoThe current research will be conducted to study the effects of implementation of e-procurement on the supplier performance in manufacturing firms. Due to the rising usage of IT systems in the procurement process, firms have started migrating from the traditional paper-based systems to e-systems for better effectiveness and efficiency of the procurement process. The research will focus on various elements of e-procurement implementation, including e-sourcing, eprocurement integration, and monitoring of the performance of suppliers using KPIs.Three research objectives have been identified for this research, which include evaluating the influence of e-sourcing on improving supplier performance, exploring the impact of integration of electronic procurement on supplier performance, and examining the correlation between adoption of e-purchasing and supplier performance in manufacturing organizations. The research design will comprise both qualitative and quantitative methods to gain a holistic perspective of the issue under investigation. The target population will be made up of 40 individuals within manufacturing organizations, whereas the sample size will be 36. The respondents will be selected using simple random sampling method. Both primary and secondary data will be collected using various instruments.The proposed research is based on the existing literature, which states that e-procurement leads to improvements in operational efficiency, decrease in the cost of procurement, increase in transparency, and improved collaboration between suppliers (Croom & Brandon-Jones, 2007; Teo, Lin & Lai, 2009). At the same time, some barriers like lack of technological capabilities, resistance to changes, and expensive implementation hinder the performance of e-procurement. The results of this research will offer valuable information regarding the optimization of electronic procurement systems in order to boost the performance of suppliers and improve organizational efficiencyItem The effect of accounts receivables management on financial performance of small and medium enterprises in Uganda(Uganda Christian University, 2026-04-17) Ivy Berna LutaraThe research aimed at finding out how small and medium enterprises manage their accounts receivable and how this impacts their performance financially in Kampala district. It mainly concentrated on issues like how they manage their credit policy, how they follow up on their customers on their payments and how they check their customers before giving them goods or services on credit. The research design adopted by this research was a correlational one. It aimed at finding out if there is a relationship between these factors and how they influence their financial performance. It targeted fifteen respondents who worked in different SMEs in different fields like the retail and service sectors. It mainly targeted business owners, accountants and finance managers since they are the ones who are mainly involved in managing their finances. Questionnaires were used to collect most of the information since they are considered to be more effective when collecting data. Later, some interviews were conducted to gather more information. The results indicated that SMEs made efforts in implementing credit policies but the majority did not adhere strictly to the policies. It was also observed that businesses that kept in touch with customers through reminders and constant communication had better cash flow. It was also observed that businesses that checking the customers’ credit helped in reducing cases where people did not pay as agreed. The results also indicated that there is a link between the management of receivables and the performance of the business. In conclusion, the management of receivables is vital in enhancing the performance of a business. SMEs should be more consistent in implementing the credit policies and the way they collect their debt. They should also be serious about customer evaluation in order to avoid some of the problems they are likely to face in the future.Item Mobile money adoption on financial performance of small business enterprises in Lira City(Uganda Christian University, 2026-04-17) Nellisha Vivian AkechMobile money services have revolutionized financial landscapes in developing economies by providing efficient, accessible, and cost-effective digital tools for small-scale operations. This study investigated the relationship between the dimensions of mobile money services specifically mobile payments, mobile credit, and merchant payment systems and the financial performance of small enterprises (SEs) in Lira City. Despite the rapid growth of digital transactions in Uganda, many SEs continue to face high operational risks and financial instability, creating a need to determine how specific mobile money dimensions contribute to firm-level performance. The research employed a quantitative cross-sectional design, targeting a population of 1,200 SEs in Lira City. Using stratified random sampling, a sample size of 300 enterprises was selected. Primary data was collected through structured five-point Likert-scale questionnaires and semi-structured interviews. The collected data were analyzed using descriptive statistics and regression analysis to establish the predictive power of mobile money services on financial indicators such as profitability, liquidity, revenue growth, and cost efficiency. The findings revealed a statistically significant positive relationship between mobile money adoption and financial performance, with the model explaining 42% of the variation in performance. Mobile payments had the most substantial impact by enhancing sales turnover and reducing cash leakages, followed by merchant payment systems, which streamlined revenue tracking. Mobile credit, while significant, primarily served as a liquidity buffer for working capital. The study concludes that mobile money is a critical driver of operational efficiency and financial discipline. Consequently, it is recommended that SE owners transition toward integrated merchant systems (like MoMo Pay) and that policymakers strengthen digital literacy and regulatory frameworks to protect transactions. These practices are essential for ensuring the long-term sustainability and digital integration of small businesses in emerging urban centers. .Item The impact of interest rate changes on the financial performance of commercial banks in Uganda: a case of Equity Bank-Mukono branch(Uganda Christian University, 2026-04-17) Sharon Musiime NuwaherezaThe study examined the impact of interest rate changes on the financial performance of commercial banks in Uganda: a case of Equity Bank-Mukono Branch. It specifically focused on; examining the relationship between lending rate changes and financial performance, establishing the relationship between deposit rate changes and financial performance, and assessing the relationship between monetary policy rate changes and financial performance of Equity Bank. The study was carried out using a cross sectional survey research design where both quantitative and qualitative research approaches were also used. The data was collected using questionnaires and interviews and during data collection; both purposive and stratified sampling methods were used. A sample size of 52 respondents who are management and employees of Equity Bank, Mukono branch was also used in the study. The study findings revealed that interest rate changes significantly and positively affect the financial performance of Equity Bank–Mukono Branch. Lending rate changes influence loan demand and interest income and are positively correlated with financial performance (r = 0.636**, p < 0.05), while deposit rate changes affect deposit mobilization and liquidity, showing a strong positive relationship (r = 0.674**, p < 0.05). Monetary policy rate changes also affect pricing, lending capacity, as well as profitability, which has significant positive correlation with financial performance, (r = 0.605 **, p < 0.05), which shows that the management of interest rates can positively impact the performance of banks. Lastly, the study recommended that Equity Bank, Mukono Branch, should strategically manage changes in lending rates, as well as deposit rates, while improving training for the staff on how changes in interest rates affect the operations of the bank, so that lending, deposit, as well as investment decisions can be positively impacted by central bank monetary policiesItem The impact of sustainability practices on coffee value chain(Uganda Christian University, 2026-04-17) Alex WanzalaThis study sought to investigate the effect of sustainability practices on the coffee value chain in the Elgon Region of Uganda, with special reference to Bugisu Cooperative Union in Mbale District. The study was guided by objectives that included an examination of the effect of sustainability practices on the performance of the coffee value chain. The study used a descriptive research design with both qualitative and quantitative aspects. The study targeted small-scale coffee farmers who were members of the cooperative union. The study was based on the assumption that sustainability practices such as the use of agroforestry, shade trees, reduction of chemical use, fair trade practices, and farmer participation were important in improving the performance of the coffee value chain. The study found that sustainability practices have a positive effect on the performance of the coffee value chain. For instance, the study found that agroforestry practices improved the fertility of the soil. The study also found that farmer participation was important in improving the performance of the coffee value chain. The study concluded that sustainability practices were important in improving the performance of the coffee value chain. The study recommends that sustainability practices should be encouraged in the coffee value chain in Bugisu Region. The study further recommends that the government should establish training centres for small-scale coffee farmers to enhance their understanding of sustainability practices.Item The effect of forensic accounting in combating corruption in government agencies in Uganda(Uganda Christian University, 2026-04-17) Ritah NaigagaCorruption has remained one of the major challenges affecting the performance and credibility of government agencies in Uganda. Despite the many reforms and measures instituted, the incidence of embezzlement, procurement fraud, and financial malpractices continues to manifest itself, thereby undermining public service delivery. This study sought to investigate the impact of forensic accounting in the fight against corruption in government agencies in Uganda.The study was guided by four major objectives: to investigate the role of forensic accounting in the identification of corruption, to investigate the effectiveness of forensic accounting techniques in the prevention and control of corruption, to identify the challenges facing forensic accountants, and to identify strategies for improving the use of forensic accounting in the fight against corruption. A descriptive research design was used, which integrated both qualitative and quantitative approaches. The study targeted selected government agencies, including the Uganda Revenue Authority, the Office of the Auditor General, and the Inspectorate of Government. The study used structured questionnaires and interviews to obtain relevant information, which was analyzed using descriptive statistics and thematic analysis to arrive at meaningful conclusions. From the findings, it is evident that forensic accounting is vital in the examination and discouragement of corruption through auditing, fraud examination, and evidence-based reporting. However, the effectiveness is constrained by various factors, including inadequate technical skills, insufficient technological tools, inadequate implementation of recommendations, and insufficient institutional support. The study has shown that forensic accounting is a vital tool in enhancing transparency and accountability in government agencies. It is recommended that more training is needed in the field of forensic accounting, advanced forensic technology should be acquired, and forensic audit departments should be set up in all government ministries and agencies to combat corruption.Item Loan default and the sustainability of microfinance institutions: a case study of Finca Mukono branch(Uganda Christian University, 2026-04-16) Faith James KejiThis paper examined how default on loans affects the financial sustainability of the Mukono Branch of FINCA Uganda, a microfinance institution (MFI) that operates in a semi-urban environment in Uganda. The study was based on the information asymmetry theory as proposed by Stiglitz and Weiss (1981) and aimed to test the role of institutional, borrower, and macroeconomic variables in causing defaults and the consequent impact on main sustainability indicators. The study used a mixed-method case study design, which involved gathering, and the triangulation of data on 36 employees through questionnaires, six in-depth interviews with key informants, and a review of the branch financial records in the years 202025. The data were analyzed using descriptive statistics, multiple regression analysis and thematic analysis. The results showed that there was a definite post-COVID recovery path, and Non-Performing Loan (NPL) ratios decreased, going to 18.0% in 2020 and 8.5% in 2025; Operational and Financial Self-Sufficiency increased to 115% and 110, respectively. Borrower-specific attributes such as multiple borrowing, low financial literacy, and health crises were also determined as the strongest predictors of default ( 0.45, p < 0.001). Other negative impacts were also significant with institutional (high workload of staff and lack of monitoring) and macroeconomic (post-pandemic disruptions and inflation) factors. The regression model was able to argue out 68 percent of the overall impacts on perceived sustainability (R 2 = 0.68, p = 0.001). The research finds that although loan defaults are a major challenge to the sustainability of MFI, specific management of client risks, institutional capacity enhancement and responsive measures to economic shocks can help ensure long term sustainability. Some of the recommendations made are to build capacity to enhance the capacity to screen borrowers and financial literacy programs, enhance staff capacity to monitor clients and promote credit information sharing across the sector to reduce over-indebtedness, which eventually builds the long-term financial inclusion agenda of MFIs in Uganda.Item Factors determining access to credit in Uganda(Uganda Christian University, 2026-04-16) Tracy AtuhaireThe objective of the current study, therefore, is to explore the effects of socio-economic factors, institutional factors, and financial literacy on credit access in Uganda, since the issue of financial exclusion persists in spite of all the efforts made within the sector. Therefore, this paper considers the impact of socio-economic characteristics, institutional constraints, and financial literacy on the ability of Ugandan adults to obtain credit. For the research, secondary data were collected via the nationally representative Fin Scope Consumer Survey Uganda 2023. A total of 3,176 Ugandan adults were selected as a working sample and were analyzed using descriptive statistics, correlations, and Binary Logistic Regression. As the results show, there is a noticeable paradigm shift in the constraints on accessing credit, with nearly 59% of respondents not having access to any credit within the last year. Socio-economic and institutional factors such as gender, living in an urban area, and traveling distance to banks were statistically insignificant once other variables were taken into account. Institutional trust and awareness of digital lending platforms became prominent supply-side constraints, while multi-dimensional financial literacy, which includes educational literacy, financial autonomy, digital literacy, and debt-related attitudes, proved to be a powerful predictor of credit access. The main findings of the research indicate that the phenomenon of financial exclusion in Uganda has evolved from one that is characterized by geographic and physical barriers into one that is characterized by digital and knowledge barriers. This implies that efforts should be put towards aggressive consumer education campaigns coupled with strong protection mechanisms and creation of user-friendly financial products.Item Budgetary control and financial performance of commercial banks in Kampala: a case study of NCBA Bank Uganda(Uganda Christian University, 2026-04-17) Patience Sally ImouThe study examined budgetary control and financial performance of commercial banks in Kampala with specific focus on NCBA Bank, Uganda. It specifically focused on; examining the relationship between budget monitoring and financial performance of commercial banks, examining the relationship between budget planning and financial performance of commercial banks, and examining the relationship between budget participation and financial performance of commercial banks.The study was carried out using a cross-sectional research design where analytical research approach was also used. The data was collected using questionnaires and interviews and during data collection, simple random sampling and purposive sampling methods were used. A sample size of 41 respondents who are employees of NCBA Bank was also used in the study although 33 of these responded to the questionnaires. The study findings established that budget monitoring, budget planning, and budget participation significantly enhance financial performance at NCBA Bank. Budget monitoring showed a positive relationship with financial performance (r = .565**, p < .01) and a positive regression influence (β = 0.100, t = 1.587, p = 0.000). Budget planning had the most significant correlation (r = .776**,p < .01) and highest regression impact (β = 0.459, t = 3.514, p = 0.000). Budget participation had a significantly positive correlation (r = .672**, p < .01) and a positive regression impact (β = 0.284,t = 1.862, p = 0.000), demonstrating that good budget planning and employee participation lead to better results. The recommendations for NCBA Bank included the need to adopt a more strategic approach to change management, enhance communication mechanisms, continuously train and provide technical assistance, involve key players, and deal effectively with resistance to change.These actions will enhance employee competence, stakeholder commitment, system acceptance,and the effective adoption and implementation of e-procurement systems improve the commercial bank's financial performance and operational feasibility