Bachelor of Business Administration-MUC

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Local Revenue Collection and Service Delivery in Local Government: A Case Study of Tororo Municipal Council
(Uganda Christian University, 2025-10-26) Gloria Chemutai
This study investigated the effect of local revenue collection on service delivery in local government, focusing on Tororo Municipal Council in Uganda. The research specifically examined how three key components of revenue management—revenue mobilization, revenue assessment, and revenue enforcement affect the quality and sustainability of public services such as infrastructure, healthcare, education, and sanitation. Employing a cross-sectional research design, the study integrated both quantitative and qualitative methods to collect data from municipal employees and local government officials, achieving an overall response rate of 88.2%. Statistical analyses revealed that all three revenue management components have statistically significant positive effects on service delivery. Revenue mobilization showed a strong influence (β = 0.568, p < 0.001), explaining 30.8% of the variation in service delivery outcomes. Efficient revenue mobilization mechanisms enhance the council’s financial capacity, thereby improving the provision of essential services. Revenue assessment also positively impacted service delivery (β = 0.463, p < 0.001), accounting for 41.5% of the variation. Accurate, transparent, and regularly updated assessment practices ensure fair tax distribution, boosting revenue bases necessary for sustainable service financing. Revenue enforcement exhibited the strongest effect (β = 0.771, p < 0.001), explaining 62.3% of the variation. Strict enforcement policies such as audits, penalties, and compliance monitoring are critical for maximizing revenue collection and consequently improving public service quality. The study highlights challenges such as political interference, limited technological adoption, and informal sector predominance, which affect revenue collection effectiveness in the municipal context. Recommendations include adopting innovative tax collection methods, modernizing revenue assessment systems, and strengthening enforcement frameworks through digital platforms and transparency initiatives. Finally, the study calls for further research into the role of digital technology integration and socio-political factors influencing revenue collection and service delivery in Ugandan local governments. The findings contribute valuable empirical evidence to inform policy reforms aimed at enhancing local government financing and public service delivery.
Records Keeping on Financial Performance of Small and Medium Enterprises in Industrial City Division, Mbale City
(Uganda Christian University, 2025-11-11) Racheal Muyama
This research study sought to investigate records Keeping and financial performance of small and medium enterprises in Industrial city division, Mbale city and the literature is reviewed according to the three objectives which include; to examine the effect of cash book on financial performance of small and medium enterprises in Industrial city division, to establish the effect of ledgers on financial performance of small and medium enterprises in Industrial city division, to analyze the effect of journals on financial performance of small and medium enterprises in Industrial city division and chapter summery. The study used a sample size of 63 respondents, it also used questionnaires to collect data that is closed ended questionnaires. The results of the first objective showed that cash book has a significant effect on financial performance of small and medium enterprises in industrial city division. Majority of the respondents; 54% of respondents (30% strongly agree, 24% agree) confirmed that cashbooks provide accurate daily records of inflows and outflows, which improves liquidity Keeping and decision-making. Similarly, 62% agreed that accurate entries help detect cash shortages early and prevent financial losses. Additionally, 61% of respondents noted that regular updates of cashbooks support effective budgeting and financial planning. Results of second objective showed that ledgers have a significant effect on financial performance of small and medium enterprises in industrial city division. The majority, 80% of respondents (33% strongly agree, 47% agree), stated that proper ledger maintenance ensures accuracy in accounts and increases reliability in financial reporting. In addition, 57% agreed that organized ledgers enable SMEs to identify profitable and loss-making activities, thereby supporting resource allocation. Results of the third objective indicated that journals have a significant effect on financial performance of small and medium enterprises in industrial city division. A majority, 62% (38% strongly agree, 24% agree), indicated that recording transactions in journals prevents omission of data, thereby enhancing financial integrity. There is need for the government to support SMEs in improving cashbook Keeping to enhance their financial performance. Policies that encourage the adoption of digital accounting tools can help reduce errors and increase efficiency. Subsidies or grants for acquiring accounting software make it easier for SMEs to modernize their record-keeping. Training programs and workshops organized by government agencies can improve the bookkeeping skills of SME owners and employees. Regulatory frameworks should enforce proper financial reporting standards to ensure transparency.
Working Capital Management and Financial Performance of Small and Medium Scale Enterprises in Kibuku District
(Uganda Christian University, 2025-10-09) Daniel Kirya
The study on Working Capital Management and Financial Performance of Small and Medium Enterprises in Kibuku District investigated how cash management, receivable management, and inventory management affect the financial performance of SMEs. The specific objectives were: to analyze the effect of cash management on financial performance, to examine the effect of receivable management on financial performance, and to assess the effect of inventory management on financial performance. Using a sample size of 63 respondents drawn from retail, service, and agro-processing SMEs, data were analyzed through descriptive statistics and regression models. Findings revealed that cash management significantly influenced financial performance with a coefficient of β = 0.153, p = 0.007, explaining 9.8% of the variation in SME performance. Similarly, receivable management showed a significant positive effect with β = 0.224, p = 0.015, accounting for 7.5% of the variation. In contrast, inventory management had no significant effect with β = 0.091, p = 0.169, contributing only 2.4% of the variation in financial performance. These results demonstrate that effective cash flow planning and receivable control are key drivers of profitability, liquidity, and resilience among SMEs in Kibuku, while inventory practices remain weak and underdeveloped. The study generally recommends that the government enhance financial literacy programs, expand access to affordable credit facilities, and provide infrastructural and technical support to SMEs. Strengthening cash and receivable practices while modernizing inventory management systems can enable SMEs in Kibuku District to improve resource utilization, achieve sustainable growth, and contribute more meaningfully to local economic development.
Financial Digitilizationand Financial Performance of Tujijenge Financial Services, Bukedea Town (Uganda)
(Uganda Christian University, 2025-10-24) Salume Amulo
The research topic was “financial digitalization and financial performance of Tujijenge Financial Services, Bukedea Town (Uganda)”, guided by three specific objectives: to examine the effect of internet banking on financial performance, to assess the effect of mobile banking on financial performance, and to investigate the effect of Automated Teller Machine (ATM) banking on financial performance. The study employed a descriptive design with a sample size of 36 respondents drawn from different departments of the institution. Findings on internet banking revealed that it significantly improved financial performance by reducing processing delays and operational costs, with regression results showing a positive and significant effect (Beta = 0.153, p = 0.007; Adjusted R² = 9.8%). For mobile banking, results indicated it enhanced cash flow and customer loyalty, with a positive and significant effect (Beta = 0.224, p = 0.015; Adjusted R² = 7.5%), despite concerns about expense reduction and monitoring irregularities. On ATM banking, although respondents noted benefits such as cost savings and error reduction, regression analysis revealed an insignificant effect (Beta = 0.091, p = 0.169; Adjusted R² = 2.4%), showing it contributed little to financial performance compared to other channels. In general conclusion, the study established that internet and mobile banking significantly improve financial performance at Tujijenge Financial Services, while ATM banking plays only a supplementary role.
Analysis of the effect of budgetary control on financial performance of small and medium enterprises (SMEs) in Bubutu Town Council, Namisindwa District
(Uganda Christian University, 2025-10-22) WANGAMWANA LABAN
Improving financial performance of SMEs is one of the serious challenges threatening their continued existence and no attention has been given the role of budgetary control improving financial performance of SMEs. This study analyzed the effect of budgetary controls on financial performance of SMEs in Bubutu Town Council, Namisindwa district. Specifically, the study will look at the effect of setting standards on financial performance and measuring performance on financial performance of SMEs in Bubutu Town Council, Namisindwa district. The study will also investigate the effect of continuous monitoring on financial performance of SMEs in Bubutu Town Council, Namisindwa district. Data was collected from 80 respondents in the study area and data was collected using questionnaires and interviews. Study participants were identified using probability and non-probability sampling. Descriptive study design was employed with the help of qualitative and quantitative approaches and quantitative data was analyzed using both descriptive and inferential statistics and the Mean while qualitative data was analyzed using thematic analysis. Findings revealed that SMEs with consolidated subsidiaries achieve uniformity of control and setting standards also bring down costs of doing business. Additionally, standard setting help SMEs improve financial reporting as per the findings. And an edge over competitors. Findings also indicate that setting standards improves SMEs access to foreign capital and standards helps SMEs to strengthen accountability mechanisms. Findings also revealed that performance measures improve efficiency of SMEs. And financial performance measures help SMEs to improve understanding of customer demands and measuring performance ensures smooth material flow at economical cost and firm performance is essential for improving change management including play an integral part in financial control systems. Findings further show that monitoring provides SMEs with valuable information that improves decision making process and monitoring promotes formative evaluation of SMEs for enhanced financial performance. Through monitoring, according to the findings, SMEs adopts practices that add value to their products and continuous monitoring improves risks control systems including helping SMEs in developing responsive policies for enhancing performance. the study recommended that government should provide enabling environment that fosters the growth and operation of SMEs and For improved financial performance, SMEs should effectively utilize resources at their disposal and monitor progress to established benchmarks. Other recommendation included Bubutu Town Council should give SME tax waivers so as to promote their operation and growth
ACCOUNTING INFORMATION SYSTEM AND MANAGEMENT DECISION MAKING IN RUBONGI ARMY SECONDARY SCHOOL.
(Uganda Christian University, 2025-10-17) ANAYANGO JANE
The study determined the contribution of accounting information System on management decision making of local government a case study of Rubongi Army Secondary School. It was supplemented by research objectives which included assessing the different ways in which accounting information system aids management decision making in Rubongi Army Secondary School, establishing different ways in which decisions are made in Rubongi Army Secondary School and assessing the relationship between accounting information system and management decision making in Rubongi Army Secondary School. The researcher used descriptive research design and a case study was Rubongi Army Secondary School. The study used simple random sampling and purposive sampling method. The study used a sample size of 63 respondents who comprised of Mayor, councilors, auditors, assistant environmental officer, assistant education officers, town agents, accountant, cashier, assistant health officer, clerk to council, and PWDs. Data was collected from the respondents using questionnaires and interview guide questions. The findings revealed that accounting information system improves efficiency in terms of out-put, quality and timely service delivery was realized, helps in the management and control of organization’s economic financial area, helps to track transactions, provide internal reporting data, external reporting data, financial statements, and trend analysis capabilities, reduces the general costs of operations” in organizations and accounting information system is an interrelated group of mechanism that collects, receives, processes, saves, and allocates information to support decision making and controlling an organization. In addition, the study indicate that employees participate in decision making, top management makes decision and staff implements, before decision are made consultations are carried out in the organization, employee’s views are put into consideration and acted upon by management and employees feel a sense of belonging in the organization because of participation in decision making process. Besides, The findings indicate that service delivery was done accurately, employee’s efficiency increased, accounting information system leads to increased organizational performance, minimizes on fraud and embezzlement of funds in organization, resource allocation was attained or realized through accounting information system, helps to track transactions, provide internal reporting data, external reporting data, financial statements, and trend analysis capabilities. In conclusion, it was found out that service delivery was done accurately, employee’s efficiency was increased, leads to increased organizational performance, and minimizes on fraud and embezzlement of funds in organization and resources allocation is attained or realized. The researcher recommends management should consult employees before making any decision, employees should be sensitized on the importance of accounting information system, and there should be coordination between management and subordinates.
Revenue Administration Strategies and Financial Performance of Cities in Eastern Uganda, Case Study of Jinja City Council.
(Uganda Christian University, 2025-09-03) Christine Mutesi
The purpose of the study was to examine the effect of revenue administration strategies on financial performance of Jinja City in Eastern Uganda The specific objectives were to establish the; effect of electronic collection of local revenue on financial performance of Jinja City in Eastern Uganda, effect of Voluntary compliance on financial performance of Jinja City in Eastern Uganda, and effect of direct field revenue collection on financial performance of Jinja City in Eastern Uganda. This study was carried out using a cross sectional research design with both qualitative and quantitative approaches. The study targeted a population of staff from the Directorate of Treasury Services, Audit, and Directorate of Revenue Collection. The study used a sample size of 103 respondents where 98 were for structured interviews and 5 respondents were for key informant interviews. The study used both simple random and purposive sampling techniques in the process of data collection. The findings revealed that electronic revenue collection has a significant positive effect on financial performance of Jinja City in Eastern Uganda. The study found that voluntary revenue compliance has a positive and significant effect on financial performance in Jinja City in Eastern Uganda. Lastly, the study found that direct field revenue collection has no significant effect on financial performance, in conclusion, the study proved that electronic collection of revenue and voluntary tax compliance were instrumental in improving the financial performance of Jinja City in Eastern Uganda. The study recommends that there is need for Jinja City to sensitize taxpayers on the use of electronic means when paying taxes. For instance, tax payers should be sensitized and trained very well on how to use the e-city application. The study suggests that there should be sensitizations on the new taxes introduced by the City to ensure that there is compliance. This may help to reduce on the number of tax payers who avoid and evade paying taxes. Lastly, there should be continued field enforcement to ensure that tax payers comply with tax clearance. However, it should be done in a peaceful way through encouraging them to clear their tax dues.
Internal Control Systems and Utlization of Local Revenue in Tororo Municipal Council Eastern Division
(Uganda Christian University, 2025-07-27) Miriam Apaama
Abstract The study was about internal control and local resource utilization in TMC, Eastern Division. The major purpose of this study was to identify the effect of internal control on local resource usage in TMC, Eastern Division. To achieve this purpose the study was guided by three set objectives: To identify the different sources of local revenue in TMC, Eastern Division; to identify the internal controls in TMC, Eastern Division; to identify relationship between internal control and local resource utilization. The methods used in obtaining primary data included: self-administered questionnaire, secondary data was obtained through secondary data sources; internal Reports, among others. The sampling technique used was simple random and purposive sampling and with descriptive data analysis. Findings reveal the following: objective one results show significantly high positive relationship between revenue bases and utilization; objective two results show that internal controls explain the variation in the local resource utilization up to 10.2%, and remaining 89.8% are for other factors other than internal controls, and further influence LR utilization by 31.9% as shown by Beta value (0.319); objective three. The results reveal that there is a significant and statistically positive relationship between internal controls and the local revenue utilization based on Pearson correlation coefficient 39.0% as represented by (r=0.390) at a significant level of 1% also (0.01). Recommendations: Need to improve on the legislation, laws be read and understood by the residents and staff, parliament to make laws for the Local Government, Re-engineer the entire Local Government systems, Monitoring and evaluation be done by qualified persons, independent persons to review the laws and plans, and government to evaluate Local Governments based on cost benefit analysis.
Record Keeping and Financial Performance of Fincom, Kololo Kampala Uganda
(Uganda Christian University, 2025-09-24) Abdallah Wakabenga
This study investigated the relationship between record keeping and financial performance at FINCOM, a financial institution located in Kololo, Kampala, and Uganda. The main objectives were to examine the types of record keeping systems used, assess the quality and consistency of financial records, and evaluate how record keeping affects financial performance. A descriptive research design was used, and data was collected through questionnaires from 104 employees across various departments. The findings showed that most of the employees at FINCOM use computerized systems like accountiThis study investigated the relationship between record keeping and financial performance at FINCOM, a financial institution located in Kololo, Kampala, Uganda. The main objectives were to examine the types of record keeping systems used, assess the quality and consistency of financial records, and evaluate how record keeping affects financial performance. A descriptive research design was used, and data was collected through questionnaires from 104 employees across various departments. The findings showed that most of the employees at FINCOM use computerized systems like accounting software and Excel spreadsheets, although some still use manual methods. The quality of financial records was rated as generally high, and most respondents agreed that proper record keeping helped improve budgeting, increase profits, and support better decision-making. A Pearson correlation analysis showed a strong and positive relationship between record keeping quality and financial performance, confirming that better records lead to better financial outcomes. The study concluded that record keeping is a key factor in financial success. It recommended that FINCOM fully transition to digital systems, standardize record keeping practices across all departments, and regularly train staff on proper financial documentation. Limitations of the study included its focus on only one organization and the use of self-reported data. The research provides useful insights for financial institutions aiming to improve their performance through better record keeping. Future studies could explore the role of employee training, regulatory compliance, and customer satisfaction in relation to financial record management. software and Excel spreadsheets, although some still use manual methods. The quality of financial records was rated as generally high, and most respondents agreed that proper record keeping helped improve budgeting, increase profits, and support better decision-making. A Pearson correlation analysis showed a strong and positive relationship between record keeping quality and financial performance, confirming that better records lead to better financial outcomes. The study concluded that record keeping is a key factor in financial success. It recommended that FINCOM fully transition to digital systems, standardize record keeping practices across all departments, and regularly train staff on proper financial documentation. Limitations of the study included its focus on only one organization and the use of self-reported data.
Loan Portfolio Management and Financial Perfomance in Microfinance Institutions in Uganda (Case Study of Godrich Microfinance Limited, Budaka District)
(Uganda Christian University, 2025-09-07) Fori Okongo Ponsiano
This study is to establish the relationship between loan management and the financial performance of microfinance institutions, using Godrich Microfinance Limited as a case study. The study followed a quantitative approach and adopted a Case study design. The key respondents of the study were the relationship officers that deal directly with identification and recommendation of prospective loan borrowers. The study findings revealed the existence of: a significant relationship between loan portfolio planning and financial performance (r=.27, p<.05); the existence of: a significant relationship between client screening and financial performance (r=.34, p<.01); and the lack of a significant relationship between credit risk control and financial performance. The study concluded that loan portfolio planning and client screening are very key to MFIs financial performance. Credit risk control plays an insignificant role in MFIs financial performance as explained by the key objectives and the inherent nature of the type of clients served by MFIs. It is recommended that MFIs strengthen their portfolio planning and client screening policies, and continue to improve on their credit risk control policies in line with their key objectives. Further research is recommended to cover more MFIs, and a study on the role of insurance as hedge to MFIs inherent risk is highly recommended.
The Effect of Microfinance Services on the Performance of Small and Medium Enterprises in Bukwo Town Council, Bukwo District
(Uganda Christian University, 2025-09-04) Victor Cherotich
This study investigated the effect of Micro finance services on the performance of small and medium enterprises in Bukwo Town council, Bukwo District . Employing a cross-sectional design with a mixed methods approach, the research collected both quantitative and qualitative data. Quantitative data were analyzed using stratified random sampling and purposive sampling, while qualitative data were used to complement and explain the quantitative findings under descriptive statistics. The study specifically focused on three issues Types of microfinance services accessed by SMES, Relationship between microfinance services and financial performance and challenges faced by SMES in accessing and utilizing micro finance services. A total of 200 respondents participated in Small and medium institution. The response rate of 57% ensured reliable and representative data for analysis. Descriptive statistics revealed moderate to high agreement among respondents that micro finance services align with Town council priorities, timely disbursement of funds occurs, and monitoring activities are regularly conducted. Correlation analysis revealed significant positive relationships between Micro finance services on the performance of small and medium enterprises (r = 0.54, p < 0.01), Types of microfinance services accessed by SMES (r = 0.61, p < 0.01), Relationship between microfinance services and financial performance (r = 0.72, p < 0.01). These findings indicate that effective planning, proper implementation, and consistent monitoring of Microfinance services contribute substantially to enhancing performance of small and medium enterprises within the Town council setting. The qualitative data further supported these results by highlighting the role of stakeholder engagement during planning, adherence to procurement guidelines during implementation, and the importance of audit feedback during monitoring in promoting SMES. The study was grounded in Agency Theory, which emphasizes the need for monitoring mechanisms. The study recommends strengthening stakeholder participation, improving expenditure controls, and institutionalizing regular monitoring and feedback mechanisms to further improve Performance of small and medium enterprises in Bukwo Town council ,Bukwo District
Computerized Accounting Systems and Financial Performance of General Merchandise Businesses in Uganda (Case Study of Novo Enterprises Limited, Tororo)
(Uganda Christian University, 2025-08-29) Sharon Agnes Nyamwenge
The study examined the relationship between Computerized Accounting Systems and financial performance of General Merchandise businesses in Uganda, A case of Novo Enterprises Limited, Tororo Branch. The study was based on three specific objectives including examining the relationship between computerized data filing and financial performance of NEL, determining the relationship between computerized data storage and financial performance of NEL and assessing the relationship between computerized data retrieval and financial performance of Novo Enterprises Limited. Theoretically, this study was underpinned by the Technology Acceptance Model theory. This study used across-sectional survey design with both qualitative and quantitative approaches. The population of the study was 150 employees with a sample size of 100 employees. The study employed both purposive and simple random sampling. Findings from the study show that Computerized Record Storage is the greatest contributor to financial performance with beta value = 0.551 at 0.001 level of significance. This means that Computerized Record storage has a positive and significant effect on financial performance. Findings from the study reveal that Computerized Record Filling is the second contributor to financial performance with beta value = 0.439 at .003 level of significance. This means that Computerized Record filling has a positive and significant effect on financial performance. Findings from the study show that Computerized Record Retrieval is the third contributor to financial performance with beta value = 0. 342 at .931 level of significance. This signifies that Computerized Record Retrieval has a positive and significant effect on financial performance. Findings from the model summary using predictors including Computerized Record Filling, Computerized Record Storage, and Computerized Record Retrieval produced Adjusted R Square value of 0.971. This shows that 97.1% variations in financial performance are caused by Computerized Record Filling, Computerized Record Storage, Computerized Record Retrieval while the remaining 2.9% variations in financial performance are as a result of other factors. According to the study, Novo Enterprises Limited's management should make sure that financial records are kept up to date and reported objectively at all times. This could enhance the standards of financial data handed in, which could assist in decision-making and enhance Novo Enterprises Limited’s financial performance. The results of the study showed that computerized record retrieval significantly improves financial performance. The study suggests Novo Enterprises Limited’s management undertake an investment in database development to provide simple data backup, archiving, and retrieval as needed. The management of NEL should make sure that records are properly preserved in safe locations for a suitable amount of time in order to improve financial performance, based on the fact that records storage has a positive and significant effect on the financial performance
ACCOUNTING PRACTICES AND FINANCIAL REPORTING IN LOCAL GOVERNMENT: CASE STUDY OF BUTEBO DISTRICT LOCAL GOVERNMENT
(Uganda Christian University, 2025-08-22) WASUNIRE CHARLES
This research report was undertaken investigate accounting practices and financial reporting in local government. This study examined the effect of different accounting methods accrual accounting, modified accrual accounting, and cash accounting on the financial reporting of Butebo District Local Government. The research adopted a descriptive survey design using quantitative approaches. Data were collected through closed mended questionnaires. The findings revealed that accrual accounting moderately enhances financial reporting, with 66% of respondents (44% strongly agreed, 22% agreed) confirming its role in improving accuracy and accountability. Modified accrual accounting was found to have the strongest influence, with 72% of respondents acknowledging its effectiveness in improving the comparability and reliability of financial statements. Regression analysis confirmed this with a strong positive relationship (Beta = 0.521, p = 0.000). In contrast, cash accounting showed a weak positive impact (Beta = 0.042, p = 0.032), with only 36% of respondents finding it helpful for accurate reporting. The study concludes that while modified accrual accounting is the most effective method for enhancing financial reporting in the public sector, accrual accounting also contributes positively. Cash accounting, though still in use, lacks the depth needed for transparent and comprehensive financial reporting. The study recommends a shift towards modified accrual practices for improved accountability, reliability, and decision-making in public financial management.
BUDGETARY MANAGEMENT AND FINANCIAL ACCOUNTABILITY IN BUKWO DISTRICT LOCAL GOVERNMENT
(Uganda Christian University, 2025-08-22) KITIYO MOSES
This study investigated the effect of budgetary management on financial accountability in Bukwo District Local Government. Employing a cross-sectional design with a mixed methods approach, the research collected both quantitative and qualitative data. Quantitative data were analyzed using SPSS Version 24, while qualitative data were used to complement and explain the quantitative findings under descriptive statistics. The study specifically focused on three budgetary management dimensions: budget planning, budget implementation, and budget monitoring, examining their relationships with financial accountability. A total of 77 respondents participated, including political leaders, budget officers, finance staff, internal auditors, and other employees. The response rate of 88.7% ensured reliable and representative data for analysis. Descriptive statistics revealed moderate to high agreement among respondents that budgetary processes align with district priorities, timely disbursement of funds occurs, and monitoring activities are regularly conducted. Correlation analysis revealed significant positive relationships between budget planning and financial accountability (r = 0.54, p < 0.01), budget implementation and financial accountability (r = 0.61, p < 0.01), and budget monitoring and financial accountability (r = 0.72, p < 0.01). These findings indicate that effective planning, proper implementation, and consistent monitoring of budgets contribute substantially to enhancing financial accountability within the local government setting. The qualitative data further supported these results by highlighting the role of stakeholder engagement during planning, adherence to procurement guidelines during implementation, and the importance of audit feedback during monitoring in promoting transparency and accountability. The study was grounded in Agency Theory, which emphasizes the need for monitoring mechanisms to align agent behavior with principal interests, underscoring the practical relevance of budgetary controls in public finance management. The study recommends strengthening stakeholder participation, improving expenditure controls, and institutionalizing regular monitoring and feedback mechanisms to further improve financial accountability in Bukwo District Local Government.
FINANCIAL ACCOUNTABILITY AND SERVICE DELIVERY IN LOCAL GOVERNMENT IN UGANDA. A CASE OF BUSIA MUNICIPAL COUNCIL
(Uganda Christian University, 2025-08-08) WABWIRE LABANI
This study investigated the effect of financial accountability on service delivery in local government, with a specific focus on Busia Municipal Council in Uganda. Guided by three key objectives, the research examined the influence of budget transparency, expenditure control, and reporting practices on the quality and effectiveness of public service delivery. Employing a cross-sectional research design, the study integrated both quantitative and qualitative methods to capture a comprehensive snapshot of the current financial management practices and their impacts within the council. Data were collected from diverse participants, including council employees, finance staff, service department heads, and community representatives, achieving an overall response rate of 91.96%. Regression analysis was utilized to quantify the predictive effects of the independent variables on service delivery. The findings revealed that budget transparency positively affects service delivery (β = 0.568, p < 0.001), explaining 30.8% of the variation. Expenditure control demonstrated a significant positive relationship (β = 0.463, p < 0.001), accounting for 41.5% of the variance, highlighting the importance of rigorous financial controls in resource management. Reporting practices exhibited the strongest effect (β = 0.771, p < 0.001), explaining 62.3% of the variation in service delivery, underscoring the critical role of accurate, timely, and transparent financial reporting in enhancing accountability and public trust. The study concluded that strengthening financial accountability through enhanced budget transparency, strict expenditure control, and improved reporting practices significantly improves service delivery in Busia Municipal Council. Recommendations include adopting accessible budgeting processes, enforcing internal controls, implementing modern reporting frameworks,
LOCAL REVENUE MANAGEMENT AND FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS: A CASE STUDY OF ATUTUR SUB-COUNTY, KUMI DISTRICT
(Uganda Christian University, 2025-08-14) ASERAIT CHRISTINE
The study established the relationship between local revenue management and financial performance in local governments with specific reference to Atutur Sub County, Kumi District. Based on this, three specific objectives were formulated and these are; to examine the relationship between local revenue planning and financial performance Atutur Sub County; to assess the relationship between local revenue collection and financial performance in Atutur Sub County and to determine the relationship between local revenue control and financial performance in Atutur Sub County. This study adopted a case study research design using triangulation approach in which both qualitative and quantitative techniques of data collection were used. The study found out that there is a significant and positive relationship between local revenue planning, local revenue collection, local revenue control and financial performance in Atutur Sub County. It is concluded that an effective and efficient local revenue management is very critical for enhancing financial performance in local governments. Consequently, the study recommends that all the key stakeholders be involved in local revenue planning, collection and the effectuation of a meaningful internal local revenue control mechanisms that will guarantee proper allocation of resources improve financial performance in Atutur sub - County among other local governments.
BUDGET CONTROL AND FINANCIAL PERFORMANCE OF MANAFWA TOWN COUNCIL, MANAFWA DISTRICT
(Uganda Christian University, 2025-08-06) metrine nabustebi
The purpose of this study was to establish the relationship between budgetary control and the financial performance of Manafwa Town Council. The specific objectives were to find out the relationship between planning and financial performance, to analyze the relationship between budget execution and financial performance, and to examine the relationship between budget monitoring and financial performance. A cross-sectional research design was adopted, and a sample size of 75 respondents was determined using solvene formular of 1960. Data were collected through questionnaires and interviews and analyzed using descriptive statistics, correlation, and regression analysis. The findings revealed a strong positive relationship between budgetary planning and financial performance with a Pearson correlation coefficient of 0.621 and a significance level of 0.000. Regression analysis showed that budgetary planning explained 38.6 percent of the variance in financial performance, with an R square of 0.386 and a significant F value of 219.764 at p<0.05. The study concluded that budgetary control significantly influences the financial performance of the Town Council. It was recommended that Manafwa Town Council should improve participatory planning, ensure consistent execution of budgets through proper internal controls, and strengthen budget monitoring practices through community engagement and transparency initiatives.
INTERNAL CONTROLS AND FINANCIAL PERFORMANCE IN MICROFINANCE INSTITUTIONS IN UGANDA.
(Uganda Christian University, 2025-07-28) AMAGORO CAROLINE
This study investigates the relationship between internal controls and financial performance of microfinance institutions in Uganda a case of Tujijenge Financial Services Ltd. The study was guided by specific objectives which was to examine the effect of control environment on financial performance of microfinance institutions, to examine the effect of risk assessment on financial performance of microfinance institutions, to investigate the effect of monitoring activities on financial performance of microfinance institutions and to examine the effect of communication on financial performance of microfinance institutions specifically Tujijenge Financial Services Ltd. The researcher employed across sectional survey design to explore information from different stakeholders in selected microfinance institutions at a given point of time. A sample size of 100 respondents was considered for the study, selected by simple random sampling and purposive sampling techniques. Data was collected through primary sources using structured questionnaires and interviews. Findings revealed that there is a strong relationship between internal controls and financial performance, as provided by (r = .703; sig. <.05). This suggests that variations in internal control systems are associated to variations in financial performance. The study also established positive and significant relationships between risk management and financial performance (r = .627; sig. <.05), control activities and financial performance (r = .604; sig. <.05), control environment and financial performance (r = .557; sig. <.05), and monitoring controls and financial performance (r = .595; sig. <.05). The study shows that variations in all the dimensions of internal control are strongly associated to variations in financial performance. This shows that while each of the components of IC affected financial performance differently with a dominant influence evident in risk management, and least in control environment. The four components worked together and were complementary in realization of desired financial performance. Microfinance institutions like Tujijenge Financial Services Ltd need to be keen in adhering to each of these IC components, holistically. Basing on these results, the researcher concludes that microfinance institutions that have strong internal control systems are likely to register strong financial performance. In real sense, if TFS focuses on enriching its ICs, the potentials of realizing positive financial performance scores, and meeting set targets, which was not the case by study time is possible. In addition to this, other factors having a strong bearing on the financial performance of Microfinance institutions should be explored by future research.
RISK MANAGEMENT AND FINANCIAL PERFORMANCE IN COMMERCIAL BANKS (A CASE STUDY OF DFCU MBALE BRANCH)
(Uganda Christian University, 2025-07-26) NABUZALE ESTHER
The research was undertaken to assess the effect of risk management on financial performance of commercial banks in Uganda, case of DFCU Bank, Mbale branch. It was guided by three objectives; to assess the effect of risk identification, to determine the effect of risk analysis and to analyze the effect of response planning on financial performance of DFCU Bank Mbale branch. 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 risk identification has a significant effect on financial performance of DFCU Bank Mbale branch. Supported by the following responses; 30% strongly agree, 24% Agree to the statement that employees ensure that all potential project risks are identified; 33% strongly agree, 29% agree to the statement; 48% strongly agree, 13% Agree to the statement that careers in safety management often entail planning for the worst while expecting the best; Results of the second objective revealed that risk analysis has a significant effect on financial performance of DFCU Bank Mbale branch. Supported by the following responses; 35% strongly agree, 21% Agree to the statement that respondents anticipate and reduce the effect of harmful results from adverse events. Results of the third objective showed that response planning has a significant effect on financial performance of DFCU Bank Mbale branch. 22% strongly agree, 29% strongly agree to the statement that employees are appropriate to the severity of the risk. The bank should establish a comprehensive risk management policy and framework that defines roles, responsibilities, and processes for identifying, assessing, and managing risks
STRATEGIC PLANNING AND ORGANIZATIONAL PERFORMANCE IN PROCESSING FIRMS: A CASE STUDY OF MT.ELGON MILLERS
(Uganda Christian University, 2025-07-17) SEERA BETTY
This research report was undertaken to strategic planning and organizational performance in processing firms. It was guided by three objectives; to assess the effect of risk management on organizational performance of Mt Elgon millers, to determine the effect of stakeholder engagement on organizational performance of Mt Elgon millers, to analyze the effect of performance measurement on organizational performance of Mt Elgon millers. 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 risk management has a significant effect on organizational performance of Mt Elgon millers. Supported by the following responses; 80% were positive to the statement that effective risk management leads to cost reduction, improved operational control, and increased customer satisfaction; 66.6% who were also the majority were positive to the statement that risk management focuses on identifying and managing risks that can lead to financial losses. Results of the second objective revealed that stakeholder engagement has a significant effect on organizational performance of Mt Elgon millers. Supported by the following responses; 66.7% of the respondents were positive to the statement that Stakeholder engagement allows organizations to gather insights and diverse perspectives from different stakeholders, 66.6% forming the majority were positive to the statement that engaging with stakeholders demonstrates that an organization is committed to transparency, accountability, and responsible practices. Results of the third objective showed that performance measurement has a significant effect on organizational performance of Mt Elgon millers. 55.5% had a positive response to the statement that Performance measurement allows organizations to identify areas that need improvement, and 68.9% had a positive response to the statement that performance measurement can contribute to employee development and growth. There is need to establish a comprehensive risk management framework that outlines the process, roles, responsibilities, and methodologies for identifying, assessing, and mitigating risks. This framework should be integrated throughout the organization. Regularly identify and assess potential risks by conducting risk assessments, which involve identifying potential risks, evaluating their likelihood and impact, and prioritizing them based on their level of risk.

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