Bachelor of Business Administration - Main Campus

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    The impact of debt financing on the financial performance of small and medium manufacturing enterprises in Mukono District
    (Uganda Christian University, 2026-06-10) Anthony Owade Odongo
    The study looked at the effect of debt financing on financial performance of Small and Medium Manufacturing Enterprises (SMMEs) in Mukono District, Uganda. In particular, the impact of bank loans, microfinance credit and trade credit on the most important financial performance measures such as profitability, liquidity and operational efficiency was examined. Cross sectional descriptive research design was employed, which was a combination of both quantitative and qualitative methods. A sample of 158 SMMEs were identified with 57 of them actively involved in the study. Structured questionnaires and interviews were used to collect primary data and secondary data was collected from financial reports and literature search. The data were analyzed descriptively with SPSS and regression analysis. The results indicated that SMMEs in Mukono District have relatively high access to all types of credit with Trade credit the most accessible, Bank loans and the Microfinance credit. But, among all sources of financing, moderate cost burdens were linked with varying levels of restrictive conditions. The regression results showed that debt financing was significantly affecting financial performance (R² = 0.551). Of the financing sources, trade credit had the largest positive effect on financial performance (β = 0.362), bank loans (β = 0.298) and microfinance credit (β = 0.184). It is concluded that informal financing in terms of trade credit is the most dominant and important source of finance for manufacturing SMMEs while formal financing institutions have an important role in supporting SMME growth. It boosts liquidity, aids in working capital management and maintains day-to-day operations. The study suggests financial institutions to have more flexible lending practices, lessen the amount of collaterals and to create hybrid type financing, which combines flexibility in informal credit systems.
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    Electronic banking adoption on customer satisfaction: a case of Equity Bank Ntinda branch
    (Uganda Christian Universty, 2026-04-21) David Byenkya
    This study was undertaken to investigate the link that exists between electronic banking adoption and customer satisfaction, with specific attention paid to Equity Bank Ntinda Branch in Uganda. With the dynamic progress in digital technologies in recent times, banking institutions have increasingly adopted electronic banking systems such as mobile banking, internet banking, and ATMs in an attempt to enhance service delivery and satisfy customer needs. However, customer satisfaction levels have not been uniform due to problems related to system failure, security issues, and customer knowledge. The overall purpose of this study was to assess the impact of electronic banking adoption on customer satisfaction. The specific objectives of this study were to assess the impact of perceived ease of use, perceived usefulness, and trust and security on customer satisfaction. This study used a cross-sectional study design, where the respondents were customers of Equity Bank Ntinda Branch. The data collection tools used for this study were structured questionnaires, which were then analyzed using descriptive and inferential statistics. From the study, it was revealed that ease of use greatly increases customer satisfaction since the customer prefers to use systems that are not complicated and are very easy to use. The study also revealed that the usefulness of the system has a positive effect on customer satisfaction, as the customer prefers to use systems that help them perform tasks in a very efficient way and in the least time possible. Moreover, the study revealed that trust and security are very important factors in influencing customer satisfaction and loyalty, as the customer prefers to use electronic banking systems when they feel that their financial details are safe. However, the study also reveals some major challenges affecting customer satisfaction, and some of them are related to internet connectivity, failure of transactions, and security risks in cyber world. The study concludes that, although electronic banking plays a critical role in ensuring customer satisfaction, success in this regard is largely dependent on the reliability and security of the system, as well as the awareness of the users. It is recommended that banks need to invest more in their technology infrastructure and also educate their customers to enhance their experience. The findings of this study are critical to the management of banks, policymakers, and scholars in their quest to understand how to enhance financial inclusion in Uganda.
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    Loan recovery techniques and financial performance of SACCOs: a case study of Sebei Farmers' SACCO
    (Uganda Christian University, 2026-05-08) Jesse Chemusto
    This study examined the effect of loan recovery techniques on the financial performance of Sebei Farmers' SACCO in Kapchorwa District, Uganda. The study was guided by three specific objectives: to establish the effect of proactive reminders on financial performance, to establish the effect of loan rescheduling on financial performance, and to assess the effect of legal action on financial performance. A cross-sectional survey design with a quantitative approach was employed. The target population consisted of 3,525 individuals (3,500 members and 25 staff), from which a sample of 384 respondents was selected using Yamane's formula. Stratified sampling was used for staff (purposive, n=25) and members (simple random, n=359). A structured questionnaire measured loan recovery techniques and perceived financial performance on a five-point Likert scale. Data were analyzed using descriptive statistics (frequencies, percentages, means, standard deviations) and inferential statistics (Pearson correlation and multiple regression) via SPSS version 26. The response rate was 76 percent. The study found that proactive reminders had the strongest positive correlation with financial performance (r = 0.412, p < 0.01), followed by loan rescheduling (r = 0.384, p < 0.01), with legal action having the weakest but still significant correlation (r = 0.156, p < 0.01). The regression model was significant (F = 84.294, p < 0.001), with the three techniques explaining 46.8 percent of the variation in financial performance (R Square = 0.468). Proactive reminders had the largest contribution (β = 0.324, p < 0.001), followed by loan rescheduling (β = 0.286, p < 0.001), and legal action (β = 0.102, p < 0.05). The study concluded that proactive reminders are the most effective loan recovery technique, followed by loan rescheduling, while legal action is least effective due to cost concerns. The SACCO should prioritize proactive reminders, improve rescheduling policies to consider seasonal agricultural income patterns, and reserve legal action for deliberate default cases only
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    Evaluating the effectiveness of the government initiative in Uganda (PDM) in providing financial support to vulnerable populations in Kapchorwa District
    (Uganda Christian University, 2026-05-11) Barbra Chekwech
    The purpose of this study was to assess the effectiveness of the Parish Development Model (PDM) in providing financial support to vulnerable populations in Kapchorwa District. The study was guided by the following objectives: to assess the accessibility of PDM financial support to vulnerable populations, to assess the utilization of PDM financial support by vulnerable populations, to assess the impact of PDM financial support on the livelihoods of vulnerable populations, and to assess the challenges encountered in the implementation of PDM financial support. The study used a mixed research design. The quantitative and qualitative aspects of the study were used to assess the effectiveness of the Parish Development Model in providing financial support to vulnerable populations in Kapchorwa District. The quantitative and qualitative aspects of the study were used to assess the effectiveness of the Parish Development Model in providing financial support to vulnerable populations in Kapchorwa District. The results indicated that the majority of the beneficiaries felt that the PDM financial support was accessible and effective in enhancing household income, economic confidence, and livelihood resilience. The statistical results indicated a strong positive relationship between the utilization of the funds and the livelihood outcome. However, challenges such as delayed disbursement, funding adequacy, and implementation inconsistencies were established. From the conclusions that can be drawn from the research, it is evident that PDM has had a positive impact on the lives of the vulnerable population in Kapchorwa District. However, there is a need to enhance the timeliness of the fund disbursement, training, and monitoring to improve the effectiveness of the program. From the research that was conducted, it is evident that the PDM program can be effective in enhancing the lives of the vulnerable population in Kapchorwa District.
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    The implementation of the parish development model and its role in poverty reduction: a case study of goma division, Mukono municipality”
    (Uganda Christian University, 2026-05-08) Jane Lenny Nasira
    The study was inspired by the continued existence of poverty and lack of income security even after government interventions. The purpose of the study was to investigate the role of PDM revolving funds in promoting income generation, evaluate enterprise development projects, and identify difficulties in implementation. A descriptive and analytical approach through a case study design was employed where both quantitative and qualitative research techniques were applied. Eighty respondents, including household beneficiaries, parish committee members, and municipal authorities, were interviewed and asked to complete questionnaires. Quantitative data were analyzed using SPSS software, whereas qualitative data were analyzed thematically. It was found that the program has been successful in improving household living standards with regard to the fulfilment of basic requirements, payment of school fees, and access to medical care. Also, there have been increased cases of income generation and asset acquisition. Some of the problems facing the implementation of the project include delayed release of funds, insufficient funding, poor monitoring, political involvement, and lack of business skills. The study concludes that while PDM is capable of helping to enhance income generation and alleviate poverty, implementation difficulties limit its effectiveness.
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    The effect of internal controls on tax compliance in organization
    (Uganda Christian University, 2026-04-16) Mercy Laureen Nakimbugwe
    This study investigated the effect of internal controls on tax compliance inorganizations, focusing on Link Bus Services Ltd in Uganda. Despite the presence of internal control systems, many organizations continue to face challenges such as inaccurate tax declarations, delayed filings, and penalties. The study specificallyexamined the influence of record-keeping practices, segregation of duties, and internal audits on tax compliance. The study employed a descriptive research design with a population of 40 employees of the company, however, only 38 employees responded to the questionnaires which gave the study a 95% response rate. A structured questionnaire was used to collect the data from the employees. The data was analyzed using descriptive statistics and multiple linear regression analysis using the statistical package for social sciences (SPSS). The findings of the study revealed that there was a significant positive relationship between the practice of maintaining good record keeping and tax compliance within the organizations (β = 0.206, p = 0.037). Furthermore, the practice of conducting internal audits within an organization was also significantly positively related to the taxpayers’ compliance with the country’s tax laws (β = 0.265, p = 0.029). While a positive relationship was found between the segregation of duties within an organization and tax compliance, such a relationship was not statistically significant (β = 0.165, p = 0.063). The internal control measures analyzed in this study accounted for 19.3% of the total variation in the taxpayers’ compliance with the country’s tax laws. Recommendations for improvement in the taxpayers’ compliance with the country’s tax laws include improving record keeping practices within the organizations, providing training to the employees on these record keeping practices, and improving the organization’s internal audit functions. These findings will be of benefit to the managers of the organizations, the policymakers of the country,and the Uganda Revenue Authority as they seek to develop effective strategies to improve tax compliance within the taxpayer population of the country.
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    Book keeping and financial performance of small-scale enterprises in rock city trading center Juba city
    (Uganda Christian University, 2026-04-23) Annet Elias Meling
    This paper explores the connection between financial performance and book keeping practices in Small-Scale Enterprise (SSEs) in the informal economy of South Sudan with reference to Rock City Trading Centre in Juba. Considering SSEs as important and at the same time fragile agents of job creation and poverty alleviation, the study will discuss the high failure rates often blamed on poor financial management. Quantitative data were gathered by using a case study design where a structured questionnaire was used to enter data on 35 SSE owners who were sampled using simple random sampling. The analysis was done using descriptive statistics, Pearson correlation, as well as multiple linear regression. The demographic analysis showed a young, average level of education, and population that is mainly involved in retail and services activities with majority of the businesses being 1-6 years old. The results show that the perceived financial performance has a positive and significant relationship with the bookkeeping practices. Each of the three independent variables showed a strong predictive power as the entire model explained 44.6 percent of the variance in the financial performance. It had the greatest impact on accounting information (accuracy,timeliness, and relevance) ( 0.508, p 0.001), then on the accounting standards ( 0.343, p0.010) and account reconciliation ( 0.245, p 0.043). Although the benefits of such practices were highly rated by the owners of the SSE, the practicality of the implemented practices including the practice of reconciliation was more moderate, which reflected the disparity between the awareness and the actual performance.The paper has determined that systematic bookkeeping is a repercussion, high-impact lever to improve the financial sustainability of SSEs within Juba informal sector. It suggests that the owners of SSE must focus on producing quality financial information and use routine practices of reconciling them. Support organisations and policymakers are supposed to come up with specific training programmes which are simplified. Such interventions may contribute to bridging the gap in implementation that may contribute to fewer business failures and build the supporting position of SSEs in South Sudan economy.
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    Financial risk management and sustainability of Small and Medium Enterprises: a case study of Small and Medium Enterprises in Nakasero, Kampala district
    (Uganda Christian University, 2026-04-23) Vanessa Nankabirwa
    This study investigated the relationship between financial risk management and the sustainability of Small and Medium Enterprises (SMEs) in Nakasero, Kampala District. The research was driven by the persistent challenge of high failure rates among SMEs due to inadequate risk identification and mitigation strategies. The specific objectives were to examine the effect of risk identification, assessment, mitigation, and monitoring on the long-term sustainability of these enterprises. A correlational research design was employed, utilizing a quantitative approach to collect data from a sample of 152 SME owners and managers. Data was gathered using structured questionnaires and analyzed using the Statistical Package for Social Sciences (SPSS). Descriptive statistics were used to summarize respondent characteristics, while inferential statistics, including Pearson correlation and multiple linear regression, were used to test the research objectives.There is an evident positive correlation between financial risk management and the sustainability of SMEs. In addition, the use of regression analysis showed that the financial risk managementpractices explain the variations in the sustainability of SMEs in Nakasero. Most firms conduct a simple environmental scan; however, most of them do not have insurance coverage or any funds set aside for emergencies. The study therefore shows that proper financial risk management plays a vital role in determining the performance of businesses. It is therefore advisable that SME owners embrace financial planning and seek appropriate training to develop their skills in financial risk management. Additionally, the study recommends that policymakers and other regulatory bodies devise measures aimed at improving the financial literacy of the owners as well as offering them financial advice to ensure their sustainability.
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    The impact of E-marketing on consumer decision-making: a case study of Kampala District
    (Uganda Christian University, 2026-06-24) Doreen Aijuka
    The proliferation of digital technologies has fundamentally reshaped marketing practices, positioning e-marketing as a central driver of consumer decision-making processes. This study examines the impact of e-marketing on consumer behavior, with particular emphasis on how digital channels influence the stages of need recognition, information search, evaluation of alternatives, purchase decision, and post-purchase behavior. E-marketing tools such as social media platforms, Search Engine Optimization (SEO), email marketing, and online advertising have enhanced firms’ ability to reach and engage consumers in real time (Chaffey & Ellis-Chadwick, 2019). Drawing on established consumer behavior theories, including the Consumer Decision-Making Process, the study explores how factors such as online reviews, electronic word-of-mouth (e- WOM), personalization, and website usability significantly influence consumer perceptions and purchase intentions (Kotler & Keller, 2016; Hennig-Thurau et al., 2004). The findings indicate that e-marketing increases information accessibility and convenience, thereby reducing search costs and enhancing decision efficiency. However, challenges such as information overload, privacy concerns, and issues of trust and credibility may negatively affect consumer confidence in digital platforms (Tiago & Veríssimo, 2014). The study adopts a conceptual and analytical approach, synthesizing existing literature to assess the extent to which e-marketing strategies shape consumer decision outcomes.
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    The impact of digital currencies on traditional banking systems, evidence from lira district
    (Uganda Christian University, 2026-05-18) Toli Larry Andrew
    The emergence of numeral coins including cryptocurrencies apart from numerical coins issued by the central banks, has brought about some form of change in the monetary environment. The paper analyzes the complicated impact of digital currency on conventional financial systems while considering the opportunities and challenges. The paper starts by examining the history behind the development of numeral coins with focus being placed on its technological foundations as well as the dynamic role of adoption. While analyzing the advantages of numerals coin to the financial industry, it includes increased financial inclusion, efficient and cheaper cross-border transactions, and better transparency courtesy of the mass data analytics. On the downside, this paper critically analyzes the difficulties experienced by conventional financing institutions as a result of the introduction of numeral coins. This includes the disintermediation issue, operational risks, and potential machine malfunctions vis-à-vis monetary policies. In essence, the focus of the paper is on the dynamics of the numeral coin revolution and its context within the need for stability, security, and healthy competition. The analysis undertaken is balanced since it considers actual occurrences in different nations as well as some financial institutions. Insights gained from interactions with the manufacturers, strategists, and experts on investments help contribute to knowledge on how the interaction between the two takes place. Furthermore, future considerations on how the relationship between digital currencies and the investment market will develop are included in the syllabus of this course. Both the relationship and interaction of both currencies are studied, including the evolution of lending platforms because of the disruptive nature of the digital currency. Overall, it is intended that this paper contributes to findings to help generate a reliable analysis of the effects of digital currencies on traditional investments. This topic falls under the larger question of how to deal with investment in the age of digital currency.
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    The influence of social media on fashion among the youth in the fashion industry case study of Uganda Christian university students
    (Uganda Christian University, 2026-05-18) Lydia Obuni Mociruku
    Social media has disrupted how people consume fashion all over the world. Sites like Tiktok, Instagram, and WhatsApp are platforms where consumers seek fashion inspiration, learn about trends and purchase products endorsed by influencers. This pattern is common across Generation Z worldwide. Social media platforms impact fashion consumption patterns in Uganda through increased mobile internet penetration and the country’s youthful demographics. Research on how social media affects fashion consumption among youths in East Africa is scant. Available literature focuses on the West and Asia. The aim of the study was to explore how social media influences fashion among undergraduate students of Uganda Christian University (UCU). Objectives were to establish what platforms students used and how often they used them to follow fashion. Secondly, the study sought to determine the correlation between social media following and students’ style preference. Finally, the research investigated how purchases are influenced by social media influencers compared to fellow students. Methodology: The study used a cross-sectional descriptive design and was approached with mixed methods. Ninety undergraduate students of Uganda Christian University (UCU) participated in the study. Data was collected using a structured self-administered questionnaire given out physically and through electronic means. Quantitative data were analyzed through Statistical Package for Social Sciences (SPSS) Version 27, utilizing descriptive statistics, Pearson correlation, and dependent t-test. Tiktok (25.6%) and WhatsApp (23.3%) were the two most used platforms. Social media following correlated positively but insignificantly with student’s style preference (r = 0.174, p =.101). Students’ fashion purchases were significantly influenced by influencers than fellow students(M=3.08 vs M=2.31; t(89) =8.31, p < .001). In conclusion, based on the findings, social media conditionally influences UCU students’ fashion behavior. Although students use social media platforms to follow fashion trends, there was no significant influence of social media following on their style preference. This can be attributed to conditioned factors unique to UCU inhibiting social media from having full behavioral authority. This includes institutional rules, cultural practices, and students’ financial capabilities. Students’ social proof weighed less when compared to influencers. Keywords: Social media, fashion consumption, influencer marketing, Generation Z
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    Credit risk management and financial performance of commercial banks: a case study of Stanbic Bank
    (Uganda Christian University, 2026-05-15) Ian Ampulire
    The purpose of this research is to investigate how credit risk management affects the financial performance of Stanbic Bank. The following were the Specific Objectives of the study: To investigate the effect of Credit monitoring, Credit Risk assessment and Credit Risk policy on the financial performance of Stanbic bank. A descriptive cross sectional research design was used where both qualitative and quantitative research approaches were employed in data collection. 59 respondents were sampled for the study where data was collected through questionnaires. Quantitative data was analyzed using measures of central tendency while qualitative data was analyzed using correlation and regression analyses. A high positive significant relationship was found between credit monitoring and financial performance. Also, a high positive significant relationship was found between credit risk assessment and financial performance. Lastly, a high positive significant relationship was found between credit policy and financial performance It is found out that credit monitoring, credit assessment and credit policy have strong and statistically significant positive impact on financial performance of the bank. The study concludes that efficient management of credit risks using proper credit risk monitoring, assessment and policies in the institution can result to significant positive effect on the financial performance of the bank and vice versa. It is suggested that in order to attain the required revenue from sales and profit, the financial institutions should adopt the following philosophy: continuously identify the sources of credit risk and classify them to assist in conducting credit risk assessment; continually conduct the analysis of available credit risk information and use responsive credit risk estimation techniques/models in the industry and finally strengthen the credit mitigation and monitoring strategy through proper training and allocations of necessary resources for credit recovery.
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    The impact of bank charges on financial behavior of individuals in Uganda Christian University Mukono
    (Uganda Christian University, 2026-05-09) Neville Mwesigwa Rukuba
    This study examines the impact of bank charges on the financial behavior of individuals at Uganda Christian University (UCU), Mukono. Using a descriptive cross-sectional research design, the study sampled 50 participants, including students and staff, to understand how fees like ATM withdrawals, account maintenance, and transaction costs influence their money management. The findings reveal that high and often unpredictable bank charges significantly alter financial habits. Descriptive and inferential analysis showed a strong negative correlation (r = -0.684, p < 0.01) between charges and saving habits, as monthly fees and ledger deductions act as a major deterrent to maintaining formal bank balances. Consequently, many individuals are pushed toward less secure informal saving methods like cash or mobile wallets. Furthermore, the study identified a significant relationship between bank charges and conservative borrowing and spending patterns (r = 0.742, p < 0.01). To avoid repeated fees, 40% of respondents reduced their transaction frequency, and 22.5% resorted to risky bulk cash withdrawals. High processing fees also discouraged formal borrowing among both students and professionals. Overall, bank charges accounted for 51.1% of the variation in financial behavior within the university community. The study concludes that current fee structures hinder financial inclusion and recommends that banks introduce student-specific "zero-fee" accounts and improve transparency in fee disclosure to foster better financial engagement.
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    Mobile microcredit uptake and financial performance of SMEs: a case study of Mukono central division
    (Uganda Christian university, 2026-05-06) Joseph Kiyingi
    The study looked at the adoption and use of mobile microfinance services as well as financial performance of SMEs in Mukono Central Division, Uganda. The aim of this study was to ascertain the impact that adoption and use of mobile microcredit services have on the financial performance of SMEs. The study sought to find out whether there is a link between mobile microcredit adoption and profitability of SMEs, what the impact of access and repayment of mobile microcredits in time has on financial performance, and how mobile microcredit use affects financial performance of SMEs. The research was conducted using a descriptive research method where a quantitative research approach was applied. The total number of respondents in the target population was 100 SMEs that operate in the Mukono central division such as retail shops, hardware shops, grocery shops, and general merchandise businesses. The sample size of the study involved 80 respondents who were determined using Krejcie and Morgan's (1970) sample size table. Data collection methods involved use ofquestionnaires while SPSS was used to analyze the data collected. It was found that mobile microcredit has a strong effect on the profit levels of SMEs in Mukono Central Division. It has been seen that mobile microcredit makes working capital available for SMEs, manages their cash flows, and helps in the growth of businesses. It has been found that the availability of mobile microcredit in time makes a great contribution to the performance of SMEs in terms of finances. However, delay in repayment may lead to certain penalties and lack of access to credit facilities in the future. Also, it has been found that proper use of mobile microcredit by the SMEs is a key contributor to better performance levels of SMEs. In conclusion, the mobile microcredit system plays a vital role in enhancing the financial performance of SMEs through improved liquidity, convenience, and ease of acquiring credits for business purposes. Recommendations of the study include the use of mobile microcredit by SME owners for productive activities and practicing good repayment discipline for continued financial services access. Another recommendation includes the need for mobile credit lenders to improve financial education and knowledge among SME owners for better management of their finances and credits.
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    Online banking and financial performance of commercial banks: a case study of Bank of Africa Mukono
    (Uganda Christian University, 2026-05-06) Jeninah Asasira
    The study examined online banking and financial performance of commercial banks using a case study of bank of Africa Mukono. It specifically focused on; showed the relationship between ATM banking and financial performance in Bank of Africa, analyzed the relationship between internet banking and financial performance of Bank of Africa, and analyzed the relationship between mobile banking and the financial performance of Bank of Africa.The study was carried out using a cross sectional research design where quantitative research approach was also used. The data was collected using questionnaires and interviews and during data collection, simple random sampling method was used. A sample size of 40 respondents who are employees of Bank of Africa was also used in the study. The study findings established that ATM banking, internet banking, and mobile banking significantly enhance financial performance at Bank of Africa–Mukono branch. ATM banking showed a positive relationship with financial performance (r = .645**, p < .01) and a positive regression influence (β = 0.225, t = 3.693, p = 0.000). Internet banking demonstrated the strongest relationship (r = .782**, p < .01) and a positive regression effect (β = 0.243, t = 3.668,p = 0.000). There was a strong relationship between mobile banking and dependent variables (r =.639, p < .01) as well as a considerable regression effect (β = 0.396, t = 5.426, p = 0.000), which suggests that proper use and implementation of the services offered by online banking lead to improvement in terms of accessibility, efficiency, customer satisfaction, and profitability of the bank. Finally, the paper suggested to Bank of Africa-Mukono that it should further develop its ATM, internet, and mobile banking services in addition to raising digital literacy among employees andcustomers by integrating new digital technologies.
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    The effect of microfinance credit terms on the financial performance of small scale enterprises in Mukono municipality
    (Uganda Christian University, 2026-05-06) Barbara Natasha
    The study looked at how microfinance credit terms affected Mukono Municipality's small businesses' financial performance. It particularly concentrated on establishing the connection between interest rates and small businesses' financial performance, figuring out the connection between collateral requirements and small businesses' financial performance, and investigating the connection between repayment terms and small businesses' financial performance in Mukono Municipality. A cross-sectional correlational research strategy was employed in the study, along with a quantitative research approach. Questionnaires were utilized to gather the data, and stratified sampling was employed throughout the process. Although 320 of the owners of the chosen small businesses in Mukono Municipality replied to the study, a sample size of 384 respondents was used. The results of the study showed that the financial performance of small businesses in Mukono Municipality is highly influenced by the terms of microfinance lending. The level of interest, requirement for collateral, and period of repayment have an influence on enterprise performance, such that the higher the interest rate, the stricter the collateral requirement, and the stiffer the period of repayment, the lower the profitability of the business. The correlation analysis revealed significant positive correlations between financial performance and interest rate (r = .723**, p < .05), collateral requirement (r = .677**, p < .05), and repayment period (r = .615**, p < .05). In conclusion, it was established that the terms of microfinance credit such as interest rates, requirements for collateral, and repayment periods significantly influence the financial performance of small scale enterprises in Mukono Municipality. Inappropriate terms make the operations of businesses less profitable and financially unsustainable, whereas flexible terms promote better financial performance.Finally, it was recommended that in order to improve the financial performance of small scale enterprises, the interest rate policies of microfinance institutions should be flexible and consistent. Additionally, collateral requirements need to be flexible and repayments should be done based on the cash flows of businesses.ix
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    The influence of corporate governance on the quality of financial reporting :a case study of Lira city East Division, Lira City
    (Uganda Christian Christian, 2026-04-22) Jane Patience Ejang
    This paper seeks to examine the impact of corporate governance on financial reporting quality among selected organizations in Lira City East, Northern Uganda. The main motivation behind this research is the consistent problems in financial reporting despite existing corporate governance measures in organizations. This study mainly concentrated on the effect of corporate governance components, which include the audit committee, board of directors, and internal control systems, on financial reporting quality. A descriptive and correlational research design was used, applying both qualitative and quantitative approaches to gather data. Questionnaires and interviews were administered to a randomly selected 50 respondents in five firms within the selected region. While qualitative data was analyzed using content analysis technique, quantitative data were analyzed through regression analysis. The results have shown a positive correlation between corporate governance and financial reporting quality. This indicates that the board of directors, audit committee, and internal control systems have enhanced transparency, accuracy, and efficiency in financial reports. Regression analysis further proved that there exists a statistically significant effect of corporate governance elements on financial reporting quality. This study suggests the need for effective governance measures, which will promote quality financial reporting in organizations.
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    The impact of enforcement mechanisms on trading license compliance among small businesses in Kiko market, Mukono municipality
    (Uganda Christian University, 2026-04-22) Solomon Mubiru
    This study examined the impact of enforcement mechanisms on trading license compliance among small businesses in Kiko market, Mukono municipality. The study was guided by three objectives that is, to assess the effect of inspection exercises, penalties and fines, and public sensitization on compliance among small businesses in kiko market, Mukono Municipality. A descriptive research design using both quantitative and qualitative approaches was employed. Data was collected from 97 respondents using stratified random and purposive sampling methods, using questionnaires and interviews, and analyzed using descriptive statistics. The findings revealed that inspection exercises are irregular and ineffective, penalties and fines are poorly communicated, and public sensitization is inadequate though highly important. In addition, the research shows that compliance levels are generally low due to expensive licenses, lack of awareness, and inefficiencies in the process. The research concludes that enforcement measures will not be enough to ensure compliance if they are not backed by transparency, justice, and consistent sensitization. The research makes several recommendations such as improving the consistency of inspections, changing the penalty system, increasing awareness campaigns, and making licensing easier for small businesses.
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    Business risks management and financial performance: a case of selected Small Medium Enterprises in Adjumani town council, Adjumani district-northern-uganda
    (Uganda Christian University, 2026-04-22) Winnie Mazira
    This research was card out to analyze the relationship between Business Risks management and the Financial Performance of the Small Medial Enterprises in Adjumani Town Council, Adjumani District –northern Uganda. The specific objectives of the study were; “to assess the effects of Financial Risks management on the financial performance”, “to Examine the effects of Human Risks management on the financial performance” and “to analyze the effects of Independent Risks management on the financial performance” of SMEs in Adjumani Town Council-Adjumani District respectively. The investigation was focused on the effects of Finance risks, human risks and independent risks managements on the Financial Performance of the selected SMEs with the view of strengthening their Business Risks Management (BRM) capacities for enhancing their Financial Performance. A Quantitative design was adopted to enable convenient data access and numerical analysis of finial performance. Open ended questionnaires with rated score scales were used to extract data from 72 respondents (sole SMEs and group partnership SMEs with their employees). The field data were subjected to Statistics for Social Sciences, analysis and interpretation of table and figures generated reveals that; Business risk and financial performance are mischievous. Major business risks are; financial risk (cash loss or insolvency), human risk (employee errors or mistakes) and independent risks (unexpected damages or disasters). Financial risk is the most critical business risk challenging the financial performance of SMEs especially sole SMEs are at higher risk than group partnership SMEs. Knowledge of risk control strategies does not improve financial performance of SMEs unless they become personal habit (culture) of business employees as major expositors to risk factors. The effective mitigation of business risk should begin from limiting human risks projected beyond qualification or just good records but rather a habit of consistent value of resources (capital goods or assets) and self-experience in financial discipline. The challenges of independent risks are high for SMEs due to defective risk monitoring system of most SMEs and only effective engagement can bail out the financialperformance SMEs.
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    Impacts of effective physical distribution on profitability of the organization
    (Uganda Christian University, 2026-04-22) Racheal Ajilong
    This study evaluated the “Impact of Effective Physical Distribution on Organizational Profitability, with Specific Reference to Abrah Shopping Center in Mbale District”. The purpose of the study was examined in depth how physical distribution practices influenced profitability and overall retail performance. The study was framed by three objectives: To examine the importance of physical distribution to organizational profitability and consumer satisfaction, to examine the influence of economic conditions on sales through physical distribution, and to examine transportation cost challenges affecting distribution efficiency. A descriptive research design was used. Data was collected from a sample of staff and customers using structured questionnaires, interviews, observation, and document review, and analyzed using descriptive statistics and thematic analysis. The findings highlighted that effective physical distribution significantly enhanced product availability, reduces stock-outs, and minimizes losses through proper warehousing, improving customer satisfaction and operational efficiency. subsequently the study established that logistics planning and procurement strategies positively influence sales performance, although varying levels of awareness exist among employees regarding the strategic importance of distribution planning in achieving long-term profitability. Besides, transportation-related challenges particularly high fuel costs, poor road infrastructure, and frequent vehicle breakdowns were identified as major constraints limiting distribution efficiency and increasing operational costs. Overall the study shows that physical distribution is a critical determinant of retail performance and profitability nonetheless, its full potential is constrained by infrastructural limitations and gaps in managerial and employee understanding. In light of the findings on these findings, the study recommends that management should invest in improved warehousing systems, adopt integrated and strategic logistics planning, strengthen procurement and supplier coordination, and implement effective transportation cost management practices. Furthermore, the adoption of digital technologies and continuous staff training is essential to enhance efficiency, decision-making, and long-term organizational competitiveness.