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Item ORGANIZATIONAL DESIGN AND EMPLOYEE PERFORMANCE IN COMMERCIAL BANKS(CASE STUDY OF BANK OF AFRICA MBALE BRANCH)(2024-11-22) Wangasa J L_BBA_2024.pdfThis research report was undertaken to investigate on organizational design and employee performance in Bank of Africa Mbale branch. It was guided by three objectives; to find out the effect of leadership style on employee performance of Bank of Africa Mbale branch, to analyze the effect of organizational culture on employee performance of Bank of Africa Mbale branch, to assess the effect of external environment on employee performance of Bank of Africa Mbale branch. The researcher used a sample size of 36 respondents then used questionnaires and interview guide to collect data which was later analyzed using the statistical package for social sciences. Results of the first objective shows that leadership style has a significant effect on employee performance of Bank of Africa Mbale branch, Supported by the following responses; 66% were positive to the statement that leadership styles that focus on employee well-being and development, such as servant leadership, contribute to higher job satisfaction; 44% were positive to the statement that transactional leadership, which emphasizes rewards and consequences based on performance, fosters a sense of accountability among employees, 50% of the respondents had appositive response to the statement that leadership styles that encourage creativity, such as transformational or participative leadership, provide employees with the freedom to explore new ideas and approaches. Results of the second objective reveals that organizational culture affects employee performance of Bank of Africa Mbale branch and was supported by the following responses which include; 55% of the respondents were positive to the statement that an organizational culture that promotes flexibility and adaptability helps employees adjust to changes more easily while results of the third objective showed that external environment has a significant effect on employee performance of Bank of Africa Mbale branch supported by 47% were positive to the statement that high competition can motivate employees to excel, but excessive pressure may lead to stress and burnout, negatively impacting performance. The bank should foster open communication, encourage collaboration, and provide clear expectations and constructive feedback. Leaders should lead by example, demonstrating commitment and integrity, which can inspire employees to perform at their best.Item INCENTIVES AND EMPLOYEE PRODUCTIVITY IN PRIVATE ORGANIZATIONS A CASE OF HANNAH CHRISTIAN AID(2024-11-05) RUTABINGWA BONITAThis research report was undertaken to investigate on incentives and employee productivity of Hannah Christian Aid. It was guided by three objectives; to find out the effect of recognition on employee productivity of Hannah Christian Aid, to analyze the effect of working conditions on employee productivity of Hannah Christian Aid, to assess the effect of career development opportunities on employee productivity of Hannah Christian Aid. The researcher used a sample size of 63 respondents then used questionnaires and interview guide to collect data which was later analyzed using the statistical package for social sciences. Results of the first objective shows that recognition has a significant effect on employee productivity of Hannah Christian Aid, Supported by the following responses; 54% of the respondents were positive to the statement that recognition increases employee morale, making them feel valued and appreciated, which leads to higher productivity; 62% were positive to the statement that recognition leads to higher employee engagement, as employees feel their work is meaningful and appreciated, which boosts productivity; 61% of the respondents were positive to the statement that employees who feel recognized are more satisfied with their jobs, which translates into higher productivity and better performance. Results of the second objective reveals that working conditions has a significant effect on employee productivity of Hannah Christian Aid and was supported by the following responses which include; 56% of the respondents were positive to the statement that good working conditions, like a comfortable workspace and adequate resources, help employees stay focused, leading to increased productivity, 80% of the respondents were positive to the statement that a well-organized and safe work environment enables employees to work more efficiently, reducing errors and boosting productivity while results of the third objective showed that career development opportunities provide employees with new skills and knowledge, which can directly improve their productivity supported by 75% were positive to the statement that offering career growth opportunities fosters loyalty, reducing turnover and ensuring a more experienced and productive workforce. There is need for the organization to create a culture of appreciation where achievements are regularly acknowledged. This can be done through both formal and informal recognition programs, such as employee of the month awards, public shout-outs during meetings, and personalized thank-you notes.Item COMPUTERIZED ACCOUNTING SYSTEMS AND FINANCIAL REPORTING. A CASE OF NATIONAL WATER AND SEWERAGE CORPORATION, MBALE BRANCH.(2024-08-28) ADIKINI RITAHThe study investigated the influence of computerized accounting systems on financial reporting at National Water and Sewerage Corporation (NWSC) Mbale Branch, utilizing a sample size of 40 respondents determined using the Solvane formula of 1960. The study aimed to evaluate the effects of Tally, Transaction Processing Systems (TPS), and systems security on financial reporting accuracy and efficiency. Findings revealed significant insights into each area. The effect of Tally on financial reporting was notably positive, with 86.1% of respondents reporting improved timeliness and accuracy of financial data due to real-time updates and automation, which reduced human errors. However, while a majority recognized these improvements, 47.3% expressed reservations about operational efficiency, and 58.3% appreciated the standardized reporting formats. The examination of Transaction Processing Systems showed a positive impact on data entry efficiency and transaction accuracy, with 69.5% acknowledging improved efficiency and 77.8% noting reduced errors. Timeliness in financial reporting was enhanced for 80.5% of respondents. Despite these advancements, 25% disagreed about operational efficiency, and 36.1% expressed skepticism about regulatory compliance. Systems security was found to be crucial, with 61.1% of respondents acknowledging its role in maintaining data integrity and protecting against unauthorized access. However, there was some skepticism about its effectiveness in protecting against cyber threats, with 22.2% expressing doubts, and only 33.3% felt confident about confidentiality measures. Compliance with data protection regulations was affirmed by 47.3% of respondents, but 25% strongly disagreed, indicating a need for better communication and training. The study concluded that while computerized accounting systems had generally improved financial reporting at NWSC Mbale Branch, further refinements and additional training were needed. Recommendations included addressing gaps in Tally’s operational efficiency, enhancing TPS training programs, and improving systems security protocols to better safeguard financial data and ensure regulatory compliance.Item WORK LIFE BALANCE AND EMPLOYEE PERFORMANCE IN CITY COUNCILS: A CASE OF NORTHERN CITY DIVISION(2024-08-28) NEUMBE MERCYThis study was conducted to explore the relationship between work-life balance and employee performance in Northern Division, focusing on the effects of recognition, responsibility, and personal growth. Employing a cross-sectional research design, the study sampled 40 respondents from a population of 45 employees, selected using Slovin's formula. Both quantitative and qualitative methods were used to collect data, providing a comprehensive analysis of the variables. The findings revealed that recognition had a very weak positive correlation with employee performance, with a correlation coefficient (R) of 0.095, indicating that recognition accounted for only 0.9% of the performance variance. While some employees were motivated by formal awards like certificates, the overall impact of recognition on performance was minimal, suggesting the need for a more integrated approach to motivation. Responsibility also showed a weak positive correlation, with an R-value of 0.174, accounting for 3% of the variance. Despite employees appreciating involvement in planning and decision-making, the study underscored the necessity for more structured decision-making processes to enhance the effectiveness of responsibility as a motivator. Personal growth opportunities, including training and career advancement, exhibited a moderate positive correlation with performance, with a Pearson R-value of 0.292 and a significance level of 0.023, indicating a statistically significant, though moderate, impact. However, inconsistencies in the encouragement and availability of these opportunities were noted, suggesting that enhanced support for personal development could improve outcomes. The study concluded that while recognition, responsibility, and personal growth influenced performance, their individual impacts were limited, with personal growth having the most significant effect. The study recommended that Northern Division strengthen its recognition programs, ensure consistent and inclusive decision-making processes, and enhance support for training and development to improve overall employee performance.Item MANAGERIAL SKILLS AND THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN EASTERN UGANDA: A CASE STUDY OF SMALL AND MEDIUM ENTERPRISES IN INDUSTRIAL DIVISION, MBALE CITY(2024-08-29) KOMUHOOZI BRACEOUSThis study examined the effect of managerial skills on the performance of SMEs in the Industrial Division of Mbale City. It aimed to assess the impact of entrepreneurial skills, human resource management, and marketing skills on SME performance. Utilizing a sample of 86 respondents, the research employed both qualitative and quantitative methods to analyze the data. The findings revealed that entrepreneurial skills had a minimal effect on SME performance, with a low R-Square value of 0.009, indicating that only 0.9% of the performance variance could be explained by these skills. Strategic planning and opportunity recognition showed positive correlations with performance, while innovation and adaptability had less significant impacts. Human resource management practices also had a limited effect, with an R-Square value of 0.030, signifying that only 3% of the performance variance was attributed to HRM practices. Recruitment, skill development, and performance management showed weak associations with performance, suggesting a need for more comprehensive strategies. Marketing skills similarly had a minimal direct impact, with an R-Square value of 0.021, explaining only 2.1% of the variance. However, moderate positive correlations were found between marketing skills and job satisfaction and SME performance. In conclusion, the study highlighted that while these managerial skills are crucial, their direct impact on SME performance was limited. It recommended adopting a holistic approach that integrates these skills with other critical factors such as market conditions and resource management to enhance overall performance. Future research should explore additional variables and contextual factors for a more comprehensive understanding of SME performance dynamics.Item TAX COMPLIANCE AND DOMESTIC REVENUE COLLECTION IN INDUSTRIAL CITY DIVISION, MBALE CITY.(2024-08-30) OKUMU RONALDThe study conducted on the effect of Tax Compliance on Domestic Revenue performance in Industrial City Division, Mbale City, revealed significant insights into the relationship between tax compliance and revenue collection. Utilizing self-administered questionnaires and employing stratified and purposive sampling techniques, the study engaged 40 respondents, primarily from small and medium-sized enterprises (SMEs) within the Industrial City Division. Findings indicated a strong positive correlation between tax compliance and domestic revenue performance, shedding light on various factors influencing compliance levels. Despite the positive correlation, the study uncovered challenges hindering tax compliance, including high tax rates, negative taxpayer attitudes toward the Uganda Revenue Authority (URA), and the pervasive informal sector, fostering tax evasion. Additionally, a prevailing low compliance culture and issues such as tax arrears registered by URA were identified as deterrents to optimal compliance. To address these challenges, the study recommends enhancements in tax administration through the provision of guidance on bookkeeping standards and tax returns, establishment of tax counseling offices nationwide, and streamlining procedures for filing returns and applications. Moreover, it underscores the importance of tax education initiatives to raise awareness among taxpayers and proposes incentivizing compliant behavior through the awarding of prizes. Ultimately, the study concludes that tax competencies significantly influence SMEs' tax payment behavior, with compliance costs, both in terms of time and money, impacting the level of compliance. SMEs with individuals possessing high tax competencies are more likely to fulfill their tax obligations, suggesting the importance of targeted capacity-building efforts in improving compliance rates.Item TAX ADMINISTRATION AND REVENUE COLLECTION IN LOCAL GOVERNMENTS (CASE STUDY OF INDUSTRIAL DIVISION, MBALE CITY)(2024-08-30) KATISI JUDITHThis study investigated tax administration and revenue collection in Industrial City division, specifically examining how tax education, registration, and assessment influence revenue outcomes. With a population of 40 and a sample size of 36 respondents determined using Slovin's formula, a cross-sectional study design was employed. The findings revealed that the implementation of tax education programs had a significant positive impact on revenue collection, with a 62% correlation observed. Tax registration showed a 54% correlation with revenue increases, indicating a notable relationship between registration rates and revenue. The effect of tax assessment on revenue collection was found to be substantial, with a 68% correlation. The study concluded that effective tax education, registration, and assessment are critical for improving revenue collection. It recommended enhancing tax education initiatives, streamlining tax registration processes, and refining tax assessment methods to boost revenue performance. Lastly, it was recommended that local governments invest in these areas to address challenges and optimize revenue collection efforts.Item HEALTH AND SAFETY PROGRAMS AND PERFORMANCE OF EMPLOYEES IN PUBLIC UNIVERSITIES IN UGANDA: A CASE STUDY OF MAKERERE UNIVERSITY BUSINESS SCHOOL, MBALE CAMPUS(2024-08-30) MUZEI PAULThis study investigated the impact of health and safety programs on the performance of employees at Makerere University Business School, Mbale Campus, with a sample size of 40 respondents derived using the Slovin formula from 1960. The study's general objective was to examine how these programs influence employee performance. The specific objectives included: (i) exploring the relationship between the work environment and employee performance, (ii) assessing how health insurance affects employee performance, and (iii) evaluating the effectiveness of safety training programs in enhancing performance. The findings reveal that 57.5% of respondents are aged between 15-30 years, with an equal gender distribution (50% male, 50% female). Regarding marital status, 70% are single, while educational attainment shows that 50% have tertiary education or higher. The study concludes that the work environment significantly impacts employee performance, with health insurance contributing to reduced absenteeism and improved job satisfaction by 69.5%. Safety training programs positively influence productivity and compliance, though their overall impact is moderate, as indicated by a 0.145 correlation coefficient. The study recommends enhancing health insurance coverage to further reduce absenteeism and stress, improving safety training programs to cover broader topics and increase participation, and continuously evaluating these programs to ensure they meet the evolving needs of employees effectively.Item INTEGRATED FINANCIAL MANAGEMENT SYSTEM AND FINANCIAL REPORTING EFFECTIVENESS. A CASE OF TORORO DISTRICT LOCAL GOVERNMENT(2024-08-31) OKETCHO PATRICKGenerally, the objective of implementing Integrated Financial Management Information System (IFMIS) is to increase the effectiveness and efficiency of state financial management and facilitate the adoption of modern public expenditure practices in keeping with international standards and benchmarks. The main objectives of the study was to analyse the effectiveness of cash management and budgeting systems; financial reporting systems in IFMIS; internal control systems in IFMIS; and the effectiveness of organisational accountability systems in IFMIS on financial management in public sector in Uganda. The study adopted a descriptive research in this study with a targeted population of 18 National Government Ministries in Uganda. The primary data was collected using questionnaire that relates to specific objectives of the study. Secondary data involved past reports such as annual budget data, progress reports and internal audits reports since the system implementation started and had key information that will be helpful to the research study. The study used both quantitative and qualitative method of data analysis. Collected data was first coded and then quantitatively analysed according to statistical information derived from the research questions. Secondary data were derived from desk review of annual information on IFMIS for all variables for a period of three years (2013-2015). The study found that organizational accountability systems, cash management and budgeting systems, internal control systems and financial reporting systems positively and significantly influenced the financial management in the public sector. The study recommends that managers can use this information to plan and formulate budgets; examine results against budgets and plans; manage cash balances; track the status of debts and receivables; monitor the use of fixed assets and monitor the performance of specific departments or units.Item LOAN RECOVERY PRACTICES AND LOAN PORTFOLIO PERFORMANCE OF COMMERCIAL BANKS IN UGANDA; A CASE OF STANBIC BANK MBALE BRANCH(2024-10-24) NAMAGANDA PEACEThis study sought to investigate the effect of loan recovery practices and loan portfolio performance of commercial banks in Uganda; a case of Stanbic bank, Mbale branch. The study objectives were; to examine the relationship between Reminder strategies and loan portfolio performance of Stanbic Bank in Mbale branch; to assess the relationship between legal and procedural enforcement and loan portfolio performance of Stanbic Bank in Mbale branch on organizational performance on organization’s reliability in Mbale city Council and To evaluate the relationship between loan monitoring and loan portfolio performance of Stanbic Bank in Mbale branch. The study population was 45 respondents with the sample size of 36 (banking officers (8), branch managers (2), loans officers (12), credit administrators (6), and customer service (4), and management trainees (10). The research sampled 36 respondents. ) selected using Krejcie and Morgan (1970) table of sample size determination, from the Stanbic bank, Mbale branch. The study employed stratified random sampling techniques in coming up with a sample size of 36 respondents. The primary data collection methods used was a questionnaire. The collected data was analyzed using descriptive statistics in SPSS version 20. Linear and Multiple regression analysis were also used to determine the effect of the independent variables on dependent variables. The study found that Reminder strategies was significant in Loan portfolio of commercial banks with R square value = 0.637(63.7%) and β =. with p-value = 0.003<0.05. The regression coefficient of Reminder strategies was positive and significant in Loan portfolio of commercial banks. Further the study found that legal and procedural enforcement had R square value = 0.972 and β = .989 with a p-value = 0.000<0.05. The regression coefficient of Loan portfolio of commercial banks was positive and significant in legal and procedural enforcement. The study further found that loan monitoring had significant effect in predicting Loan portfolio of commercial banks had R square value = 0.968 and β = .984 with a p-value = 0.000<0.05 with p-values of 0.000 less. There is a need for Stanbic Mbale branch to closely watch the reminder strategies they use to remind customers over the loan overdue because it was reported consistently that some were not user friendly to customers and others were new to the customers like interactive voice response and dunning letters this will help to increase Loan Portfolio Performance. The researcher recommends that Stanbic Mbale branch should sensitize customers on legal implication associated in case they fail to return back the loan.Item AUDIT PLANNING AND PERFORMANCE OF LOCAL GOVERNMENTS IN UGANDA: A CASE STUDY OF MBALE CITY COUNCIL(2024-08-27) OKUMU BENARD ANSELMThe study on audit planning and performance within Mbale City Council local government in Uganda employed a quantitative research design, involving a population of 40 individuals, from which a sample of 36 respondents was selected using Solomon's formula (1960). The research aimed to investigate three specific objectives: the impact of audit strategy, audit risk, and audit checklists on the performance of the local government. Findings highlighted that audit strategy significantly influences the overall performance of Mbale City Council by aligning organizational activities with strategic goals, thereby enhancing operational efficiency and accountability. Additionally, the study revealed that managing audit risks is pivotal for maintaining optimal performance levels; identifying and mitigating risks through structured audit processes enables the council to better navigate challenges and improve service delivery. The importance of audit checklists in enhancing performance outcomes was also emphasized, as comprehensive checklists ensure systematic review and address all critical audit tasks, promoting consistency and thoroughness. The study's recommendations advocate for the adoption of tailored audit strategies aligned with Mbale City Council's specific objectives and operational contexts, and the integration of robust risk assessment frameworks into audit planning to proactively manage potential performance obstacles. In conclusion, the study underscores the significance of effective audit management practices in local government settings like Mbale City Council, suggesting that implementing these recommendations can optimize performance, enhance service delivery, and foster greater accountability and transparency in operations. These findings contribute to the broader understanding of audit planning's role in improving organizational performance within public sector entities.Item FINANCIAL ACCOUNTABILITY AND SERVICE DELIVERLY IN LOCAL GOVERNMENTS IN UGANDA. A CASE OF BUKEDEA DISTRICT LOCAL GOVERNMENT(N/A, 2024-07-12) APUNYO FAITH ADONGThe general objective of this study was to examine the effect of financial accountability on service delivery in local governments, with a focus on Bukedea District. The research was guided by three specific objectives: (i) to establish the effect of financial planning on service delivery, (ii) to examine the effect of financial mobilization on service delivery, and (iii) to assess the effect of financial controls on service delivery. The study utilized a sample of 36 respondents derived from a population of 40, based on the Slovin formula. The findings revealed that financial planning had a limited impact on service delivery, with only 40% of respondents indicating a positive correlation. Despite setting strategic goals and involving stakeholders, budget plans and allocations were found to be inadequate. Financial mobilization demonstrated a similar trend, with 35% of respondents acknowledging some effectiveness, but the direct impact on service delivery remained minimal. Financial controls showed a moderate positive relationship, with 55% of respondents agreeing that effective controls contributed to improved service delivery. The study concluded that while financial planning, mobilization, and controls are critical components, their individual effects on service delivery were constrained by other factors. Recommendations included enhancing the integration of these financial practices with broader organizational strategies to improve service outcomes. The study suggested that more comprehensive approaches incorporating financial planning, mobilization, and controls, along with additional measures, could lead to better service delivery in Bukedea District.Item INVENTORY MANAGEMENT AND PERFORMANCE OF NATIONAL WATER AND SEWERAGE CORPORATION, MBALE CITY(2024-09-04) NABAGEGA CAROLINEThis study examined the relationship between inventory management and performance of NWSC Mbale City. The specific objectives of the study were: to examine the relationship between inventory planning and performance of NWSC; to establish the relationship between inventory replenishment through procurement and performance of NWSC; to determine the relationship between inventory control and performance of NWSC. The study adopted a cross sectional study design. The findings indicated that there was a positive relationship between inventory planning and performance NWSC. This implies that improved inventory planning shall contribute to improved performance of NWSC in Uganda. The findings also indicated that there was a positive relationship between inventory replenishment and performance of NWSC implying that improved inventory replenishment shall contribute to improved performance in NWSC. Lastly, the findings indicated that there was a positive relationship between inventory control and performance of NWSC in Uganda, implying that improved inventory control shall contribute to improved performance of NWSC Mbale City. NWSC in Uganda should invest more money in ICT for inventory planning and hire experts on inventory planning to guide them on how to develop feasible inventory plans appropriate to the organization.Item ACCOUNTABILITY AND PERFORMANCE OF ROAD SECTOR IN LOCAL GOVERNMENTS IN UGANDA. A CASE OF PALLISA DISTRICT.(2024-09-09) OGALA PHILIPThe study examined effect of accountability and performance of road sector in Pallisa district. The study was underpinned by principal agent model and best value theory. The objectives were; to establish the effect of political accountability on performance of road sector in Pallisa district, to examine the effect of financial mobilization on performance of road sector in Pallisa district, to assess the effect of financial accountability on performance of road sector in Pallisa district. The study population was 50 where a sample size of 36 was selected for the study. Data was collected using the questionnaire, interview guide and documentary review. The findings of the study revealed that there is a positive moderate significant effect of political accountability on performance. Financial Mobilization had a moderate positive significant effect on performance and financial accountability had a moderate positive significant effect on performance. The study recommends that administrators in Pallisa district should give more attention to political accountability by periodically carrying out goal setting, budgeting and coordination. They should also give more attention to financial accountabilities, administration of Pallisa district considers other sources of projects funding since most of the respondents agreed that there was limited funding for proper services and that Pallisa district should give more attention to financial accountability by enhancing more authorization, internal controls and monitoring since financial accountability have an effect on performance.Item ACCOUNTING PRACTICES AND FINANCIAL REPORTING IN LOCAL GOVERNMENT: CASE STUDY OF MBALE DISTRICT LOCAL GOVERNMENT.(2024-09-02) MAKOBA SAMABSTRACT This research report was undertaken to investigate on accounting practices and financial reporting in local government. It was guided by three objectives; to analyzethe effect of accrual accounting on financial reporting of Mbale district local government, to examine the effect of modified accounting on financial reporting of Mbale district local government, to assess the effect of cash accounting on financial reporting of Mbale district local government. This research used a sample size of 36 respondents; questionnaires were used to collect data which was later analyzed using the statistical package for social sciences. Results of the first objective shows that accrual accountinghas a significant effect on financial reporting of Mbale district local government by 9.8%, Results of the second objective reveals that modified accounting affects financial reporting of Mbale district local government by 7.5% while results of the third objective show thatcash accounting affectsfinancial reporting of Mbale district local government2.4%. It can be concluded that accrual accountinghas a significant effect on financial reporting of Mbale district local government, followed by modified accounting and lastly cash accounting. Mbale district local government should improve the accuracy and completeness of financial data, increasing transparency, and ensuring compliance with relevant accounting standards. This involves training staff on accrual accounting principles, implementing robust internal controls, and utilizing advanced accounting software to streamline data collection and processing.Item Managerial Skills and Performance of Selected Small and Medium Enterprises in Mbale District(2024-11-21) MAYEKU VIVIAN WEMESAThis research report was undertaken to investigate on managerial skills and performance of selected small and medium enterprises in Mbale district. It was guided by three objectives; to determine the effect of emotional intelligence on performance of selected small and medium enterprises in Mbale district, to analyze the effect of leadership abilities on performance of selected small and medium enterprises in Mbale district, to assess the effect of problem-solving on performance of selected small and medium enterprises in Mbale district. The researcher used a sample size of 63 respondents and used questionnaires and interview guide to collect data and later the data was analyzed using the statistical package for social sciences (SPSS). Results of the first objective showed that emotional intelligence has a significant effect on performance of selected small and medium enterprises in Mbale district. Supported by the following responses; 54% were positive to the statement that higher levels of emotional intelligence among employees lead to enhanced outcomes such as job satisfaction; 62% of the respondents were positive to the statement that employees with well-developed emotional intelligence are better equipped to manage stress, adapt to change, and resolve conflicts constructively within their teams. Results of the second objective revealed that leadership abilities have a significant effect on performance of selected small and medium enterprises in Mbale district. Supported by the following responses; 56% were positive to the statement that leaders who possess strong communication skills, vision, and emotional intelligence are more likely to inspire their teams, foster a positive work culture, and navigate challenges efficiently, 80% of the respondents were positive to the statement that leaders who engage in transformative behavior can drive innovation, boost employee engagement, and enhance organizational performance. Results of the third objective showed that problem-solving have a significant effect on performance of selected small and medium enterprises in Mbale district. 75% were positive to the statement that problem-solving skills are essential for SMEs to navigate through the challenges they face, such as market competition, changing consumer demands, and resource constraints. There is need for implementing regular training sessions focused on emotional intelligence (EI) can significantly enhance the abilities of SME managers and employees. Workshops and seminars that teach self-awareness, self-regulation, motivation, empathy, and social skills helped individuals manage their emotions better and interact more effectively with others, leading to improved workplace harmony and performance.Item MANAGERIAL SKILLS AND THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN EASTERN UGANDA: A CASE STUDY OF SMALL AND MEDIUM ENTERPRISES IN INDUSTRIAL DIVISION, MBALE CITY(2024-09-10) KOMUHOOZI BRACEOUSThis study examined the effect of managerial skills on the performance of SMEs in the Industrial Division of Mbale City. It aimed to assess the impact of entrepreneurial skills, human resource management, and marketing skills on SME performance. Utilizing a sample of 86 respondents, the research employed both qualitative and quantitative methods to analyze the data. The findings revealed that entrepreneurial skills had a minimal effect on SME performance, with a low R-Square value of 0.009, indicating that only 0.9% of the performance variance could be explained by these skills. Strategic planning and opportunity recognition showed positive correlations with performance, while innovation and adaptability had less significant impacts. Human resource management practices also had a limited effect, with an R-Square value of 0.030, signifying that only 3% of the performance variance was attributed to HRM practices. Recruitment, skill development, and performance management showed weak associations with performance, suggesting a need for more comprehensive strategies. Marketing skills similarly had a minimal direct impact, with an R-Square value of 0.021, explaining only 2.1% of the variance. However, moderate positive correlations were found between marketing skills and job satisfaction and SME performance. In conclusion, the study highlighted that while these managerial skills are crucial, their direct impact on SME performance was limited. It recommended adopting a holistic approach that integrates these skills with other critical factors such as market conditions and resource management to enhance overall performance. Future research should explore additional variables and contextual factors for a more comprehensive understanding of SME performance dynamics.Item INFORMATION TECHNOLOGY ON EFFICIENT LOCAL TAX MANAGEMENT. A CASE STUDY OF NAPAK DISTRICT.(2024-09-12) TEKO LORENDANA PATRICIAThis study investigated the impact of information technology on efficient local tax management in Napak District. A cross-sectional design was employed with a sample size of 50 respondents, including local tax officials and taxpayers. The research aimed to achieve three specific objectives: first, to examine the effect of the Integrated Revenue Administration System (IRAS) on tax management efficiency; second, to analyze the influence of the Electronic Filing System (EFS) on operational efficiency; and third, to assess the impact of Compliance Management Systems (CMS) on compliance rates. Regression analysis was conducted to evaluate these effects. The findings indicated that IRAS had a significant positive impact on tax management efficiency, with a regression coefficient of β = 0.45 and a p-value of less than 0.01, demonstrating its effectiveness in improving data accuracy and processing speed. EFS also showed a notable effect, with a β = 0.38 and p-value of less than 0.05, enhancing the efficiency and accuracy of tax filing processes. CMS was found to contribute positively to compliance rates, with a β = 0.42 and p-value of less than 0.01, indicating its role in ensuring adherence to tax regulations. The study concluded that the integration of information technology substantially enhances local tax management practices. Based on these findings, it was recommended that Napak District implement these IT systems more broadly and provide ongoing training for tax officials to fully leverage the benefits of these technologies. These steps are expected to further improve tax management efficiency and compliance within the district.Item INNOVATION MANAGEMENT AND ORGANIZATIONAL PERFORMANCE OF COOPERATIVE SOCIETIES IN EASTERN UGANDA. A CASE OF BUGISU COOPERATIVE UNION.(2024-09-09) NADUNGA SYLIVIA MANJERIThe study investigated the relationship between innovation management and organizational performance in Bugisu Cooperative Union The study examined the relationship between technological advancements and organizational performance, leadership support, and risk management practices on organizational performance, yielding insightful results. The study employed a cross section survey design.it further used a sample size of 40 derived from a population of 45 by using Solvene formula. The data analysis demonstrated a substantial positive correlation between technological advancements and organizational performance, evidenced by a Pearson correlation coefficient of 0.450 (p = 0.007). This finding underscores that the integration of modern technology significantly boosts operational efficiency and productivity within the organization. Similarly, the analysis highlighted a positive relationship between leadership support and organizational performance, with a Pearson correlation coefficient of 0.292 (p = 0.012). This suggests that enhanced leadership support contributes to better performance outcomes by fostering a supportive and motivating environment for employees. Furthermore, the study revealed a noteworthy positive correlation between effective risk management practices and organizational performance, with a Pearson coefficient of 0.432 (p = 0.009). This indicates that robust risk management is crucial for maintaining and improving performance by mitigating potential threats and uncertainties. Overall, these findings emphasize the pivotal roles of technological advancement, leadership support, and risk management in optimizing organizational performance. To further enhance and sustain performance, it is recommended that the cooperative invest in cutting-edge technologies, implement comprehensive leadership training programs to build strong managerial capabilities, and reinforce risk management strategies to effectively address and manage potential risks.Item ACCOUNTING PRACTICES AND FINANCIAL PERFORMANCE IN PUBLIC ENTITIES; A CASE OF MINISTRY OF WATER & ENVIRONMENT, MBALE(2024-08-31) MUNIALO FAITHThis research report was undertaken to examine accounting practices and financial performance of ministry of water and environment Mbale branch. It was guided by three objectives; to analyze the effect of accrual accounting on financial performance of ministry of water and environment Mbale branch, to assess the effect of cash accounting on financial performance of ministry of water and environment Mbale branch, to examine the effect of internal control on financial performance of ministry of water and environment Mbale branch. The researcher used a sample size of 45 respondents and used questionnaires and interview guide to collect data and later the data was analyzed using the statistical package for social sciences (SPSS). Results of the first objective showed that accrual accounting has a significant effect on financial performance of ministry of water and environment Mbale branch. Supported by the following responses; 80% were positive to the statement that respondents record revenue when it's earned, not when cash is received; 66.6% who were also the majority were positive to the statement that respondents match expenses with related revenues to accurately report profitability. Results of the second objective revealed that cash accounting has a significant effect on financial performance of ministry of water and environment Mbale branch. Supported by the following responses; 66.7% of the respondents were positive to the statement that respect record revenue only when you receive cash, 66.6% forming the majority were positive to the statement that respondents record expenses only when you pay cash, it can be observed that 64.5% were positive to the statement that respondents find cash accounting simpler because it involves fewer transactions to track. Results of the third objective showed that internal control has a significant effect on financial performance of ministry of water and environment Mbale branch. 55.5% had a positive response to the statement that respondents enhance compliance with legal and regulatory requirements with proper internal controls. There is need for ministry of water and environment Mbale branch to implement comprehensive training programs for staff to ensure accurate and consistent application of accrual principles. This includes the recognition of revenues and expenses when they are earned or incurred, rather than when cash is received or paid, which provides a more accurate reflection of a company’s financial position.