Bachelor of Business Administration - Main Campus

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Electronic purchasing implementation and supplier performance in manufacturing companies
(Uganda Christian University, 2026-04-17) Edina Anyango
The current research will be conducted to study the effects of implementation of e-procurement on the supplier performance in manufacturing firms. Due to the rising usage of IT systems in the procurement process, firms have started migrating from the traditional paper-based systems to e-systems for better effectiveness and efficiency of the procurement process. The research will focus on various elements of e-procurement implementation, including e-sourcing, eprocurement integration, and monitoring of the performance of suppliers using KPIs.Three research objectives have been identified for this research, which include evaluating the influence of e-sourcing on improving supplier performance, exploring the impact of integration of electronic procurement on supplier performance, and examining the correlation between adoption of e-purchasing and supplier performance in manufacturing organizations. The research design will comprise both qualitative and quantitative methods to gain a holistic perspective of the issue under investigation. The target population will be made up of 40 individuals within manufacturing organizations, whereas the sample size will be 36. The respondents will be selected using simple random sampling method. Both primary and secondary data will be collected using various instruments.The proposed research is based on the existing literature, which states that e-procurement leads to improvements in operational efficiency, decrease in the cost of procurement, increase in transparency, and improved collaboration between suppliers (Croom & Brandon-Jones, 2007; Teo, Lin & Lai, 2009). At the same time, some barriers like lack of technological capabilities, resistance to changes, and expensive implementation hinder the performance of e-procurement. The results of this research will offer valuable information regarding the optimization of electronic procurement systems in order to boost the performance of suppliers and improve organizational efficiency
The effect of accounts receivables management on financial performance of small and medium enterprises in Uganda
(Uganda Christian University, 2026-04-17) Ivy Berna Lutara
The research aimed at finding out how small and medium enterprises manage their accounts receivable and how this impacts their performance financially in Kampala district. It mainly concentrated on issues like how they manage their credit policy, how they follow up on their customers on their payments and how they check their customers before giving them goods or services on credit. The research design adopted by this research was a correlational one. It aimed at finding out if there is a relationship between these factors and how they influence their financial performance. It targeted fifteen respondents who worked in different SMEs in different fields like the retail and service sectors. It mainly targeted business owners, accountants and finance managers since they are the ones who are mainly involved in managing their finances. Questionnaires were used to collect most of the information since they are considered to be more effective when collecting data. Later, some interviews were conducted to gather more information. The results indicated that SMEs made efforts in implementing credit policies but the majority did not adhere strictly to the policies. It was also observed that businesses that kept in touch with customers through reminders and constant communication had better cash flow. It was also observed that businesses that checking the customers’ credit helped in reducing cases where people did not pay as agreed. The results also indicated that there is a link between the management of receivables and the performance of the business. In conclusion, the management of receivables is vital in enhancing the performance of a business. SMEs should be more consistent in implementing the credit policies and the way they collect their debt. They should also be serious about customer evaluation in order to avoid some of the problems they are likely to face in the future.
Mobile money adoption on financial performance of small business enterprises in lira city
(Uganda Christian University, 2026-04-17) Nellisha Vivian Akech
Mobile money services have revolutionized financial landscapes in developing economies by providing efficient, accessible, and cost-effective digital tools for small-scale operations. This study investigated the relationship between the dimensions of mobile money services specifically mobile payments, mobile credit, and merchant payment systems and the financial performance of small enterprises (SEs) in Lira City. Despite the rapid growth of digital transactions in Uganda, many SEs continue to face high operational risks and financial instability, creating a need to determine how specific mobile money dimensions contribute to firm-level performance. The research employed a quantitative cross-sectional design, targeting a population of 1,200 SEs in Lira City. Using stratified random sampling, a sample size of 300 enterprises was selected. Primary data was collected through structured five-point Likert-scale questionnaires and semi-structured interviews. The collected data were analyzed using descriptive statistics and regression analysis to establish the predictive power of mobile money services on financial indicators such as profitability, liquidity, revenue growth, and cost efficiency. The findings revealed a statistically significant positive relationship between mobile money adoption and financial performance, with the model explaining 42% of the variation in performance. Mobile payments had the most substantial impact by enhancing sales turnover and reducing cash leakages, followed by merchant payment systems, which streamlined revenue tracking. Mobile credit, while significant, primarily served as a liquidity buffer for working capital. The study concludes that mobile money is a critical driver of operational efficiency and financial discipline. Consequently, it is recommended that SE owners transition toward integrated merchant systems (like MoMo Pay) and that policymakers strengthen digital literacy and regulatory frameworks to protect transactions. These practices are essential for ensuring the long-term sustainability and digital integration of small businesses in emerging urban centers. .
The impact of interest rate changes on the financial performance of commercial banks in Uganda: a case of equity bank-mukono branch
(Uganda Christian University, 2026-04-17) Sharon Musiime Nuwahereza
The study examined the impact of interest rate changes on the financial performance of commercial banks in Uganda: a case of Equity Bank-Mukono Branch. It specifically focused on; examining the relationship between lending rate changes and financial performance, establishing the relationship between deposit rate changes and financial performance, and assessing the relationship between monetary policy rate changes and financial performance of Equity Bank. The study was carried out using a cross sectional survey research design where both quantitative and qualitative research approaches were also used. The data was collected using questionnaires and interviews and during data collection; both purposive and stratified sampling methods were used. A sample size of 52 respondents who are management and employees of Equity Bank, Mukono branch was also used in the study. The study findings revealed that interest rate changes significantly and positively affect the financial performance of Equity Bank–Mukono Branch. Lending rate changes influence loan demand and interest income and are positively correlated with financial performance (r = 0.636**, p < 0.05), while deposit rate changes affect deposit mobilization and liquidity, showing a strong positive relationship (r = 0.674**, p < 0.05). Monetary policy rate changes also affect pricing, lending capacity, as well as profitability, which has significant positive correlation with financial performance, (r = 0.605 **, p < 0.05), which shows that the management of interest rates can positively impact the performance of banks. Lastly, the study recommended that Equity Bank, Mukono Branch, should strategically manage changes in lending rates, as well as deposit rates, while improving training for the staff on how changes in interest rates affect the operations of the bank, so that lending, deposit, as well as investment decisions can be positively impacted by central bank monetary policies
The impact of sustainability practices on coffee value chaine
(Uganda Christian University, 2026-04-17) Alex Wanzala
This study sought to investigate the effect of sustainability practices on the coffee value chain in the Elgon Region of Uganda, with special reference to Bugisu Cooperative Union in Mbale District. The study was guided by objectives that included an examination of the effect of sustainability practices on the performance of the coffee value chain. The study used a descriptive research design with both qualitative and quantitative aspects. The study targeted small-scale coffee farmers who were members of the cooperative union. The study was based on the assumption that sustainability practices such as the use of agroforestry, shade trees, reduction of chemical use, fair trade practices, and farmer participation were important in improving the performance of the coffee value chain. The study found that sustainability practices have a positive effect on the performance of the coffee value chain. For instance, the study found that agroforestry practices improved the fertility of the soil. The study also found that farmer participation was important in improving the performance of the coffee value chain. The study concluded that sustainability practices were important in improving the performance of the coffee value chain. The study recommends that sustainability practices should be encouraged in the coffee value chain in Bugisu Region. The study further recommends that the government should establish training centres for small-scale coffee farmers to enhance their understanding of sustainability practices.
The effect of forensic accounting in combating corruption in government agencies in Uganda
(Uganda Christian University, 2026-04-17) Ritah Naigaga
Corruption has remained one of the major challenges affecting the performance and credibility of government agencies in Uganda. Despite the many reforms and measures instituted, the incidence of embezzlement, procurement fraud, and financial malpractices continues to manifest itself, thereby undermining public service delivery. This study sought to investigate the impact of forensic accounting in the fight against corruption in government agencies in Uganda.The study was guided by four major objectives: to investigate the role of forensic accounting in the identification of corruption, to investigate the effectiveness of forensic accounting techniques in the prevention and control of corruption, to identify the challenges facing forensic accountants, and to identify strategies for improving the use of forensic accounting in the fight against corruption. A descriptive research design was used, which integrated both qualitative and quantitative approaches. The study targeted selected government agencies, including the Uganda Revenue Authority, the Office of the Auditor General, and the Inspectorate of Government. The study used structured questionnaires and interviews to obtain relevant information, which was analyzed using descriptive statistics and thematic analysis to arrive at meaningful conclusions. From the findings, it is evident that forensic accounting is vital in the examination and discouragement of corruption through auditing, fraud examination, and evidence-based reporting. However, the effectiveness is constrained by various factors, including inadequate technical skills, insufficient technological tools, inadequate implementation of recommendations, and insufficient institutional support. The study has shown that forensic accounting is a vital tool in enhancing transparency and accountability in government agencies. It is recommended that more training is needed in the field of forensic accounting, advanced forensic technology should be acquired, and forensic audit departments should be set up in all government ministries and agencies to combat corruption.
Loan default and the sustainability of microfinance institutions a case study of Finca Mukono branch
(Uganda Christian University, 2026-04-16)
This paper examined how default on loans affects the financial sustainability of the Mukono Branch of FINCA Uganda, a microfinance institution (MFI) that operates in a semi-urban environment in Uganda. The study was based on the information asymmetry theory as proposed by Stiglitz and Weiss (1981) and aimed to test the role of institutional, borrower, and macroeconomic variables in causing defaults and the consequent impact on main sustainability indicators. The study used a mixed-method case study design, which involved gathering, and the triangulation of data on 36 employees through questionnaires, six in-depth interviews with key informants, and a review of the branch financial records in the years 202025. The data were analyzed using descriptive statistics, multiple regression analysis and thematic analysis. The results showed that there was a definite post-COVID recovery path, and Non-Performing Loan (NPL) ratios decreased, going to 18.0% in 2020 and 8.5% in 2025; Operational and Financial Self-Sufficiency increased to 115% and 110, respectively. Borrower-specific attributes such as multiple borrowing, low financial literacy, and health crises were also determined as the strongest predictors of default ( 0.45, p < 0.001). Other negative impacts were also significant with institutional (high workload of staff and lack of monitoring) and macroeconomic (post-pandemic disruptions and inflation) factors. The regression model was able to argue out 68 percent of the overall impacts on perceived sustainability (R 2 = 0.68, p = 0.001). The research finds that although loan defaults are a major challenge to the sustainability of MFI, specific management of client risks, institutional capacity enhancement and responsive measures to economic shocks can help ensure long term sustainability. Some of the recommendations made are to build capacity to enhance the capacity to screen borrowers and financial literacy programs, enhance staff capacity to monitor clients and promote credit information sharing across the sector to reduce over-indebtedness, which eventually builds the long-term financial inclusion agenda of MFIs in Uganda.
Factors Determining Acess To Credit in Uganda
(Uganda Christian University, 2026-04-16) Tracy Atuhaire
The objective of the current study, therefore, is to explore the effects of socio-economic factors, institutional factors, and financial literacy on credit access in Uganda, since the issue of financial exclusion persists in spite of all the efforts made within the sector. Therefore, this paper considers the impact of socio-economic characteristics, institutional constraints, and financial literacy on the ability of Ugandan adults to obtain credit. For the research, secondary data were collected via the nationally representative Fin Scope Consumer Survey Uganda 2023. A total of 3,176 Ugandan adults were selected as a working sample and were analyzed using descriptive statistics, correlations, and Binary Logistic Regression. As the results show, there is a noticeable paradigm shift in the constraints on accessing credit, with nearly 59% of respondents not having access to any credit within the last year. Socio-economic and institutional factors such as gender, living in an urban area, and traveling distance to banks were statistically insignificant once other variables were taken into account. Institutional trust and awareness of digital lending platforms became prominent supply-side constraints, while multi-dimensional financial literacy, which includes educational literacy, financial autonomy, digital literacy, and debt-related attitudes, proved to be a powerful predictor of credit access. The main findings of the research indicate that the phenomenon of financial exclusion in Uganda has evolved from one that is characterized by geographic and physical barriers into one that is characterized by digital and knowledge barriers. This implies that efforts should be put towards aggressive consumer education campaigns coupled with strong protection mechanisms and creation of user-friendly financial products.
Budgetary control and financial performance of commercial banks in Kampala: a case study of ncba bank Uganda
(Uganda Christian University, 2026-04-17) Patience Sally Imou
The study examined budgetary control and financial performance of commercial banks in Kampala with specific focus on NCBA Bank, Uganda. It specifically focused on; examining the relationship between budget monitoring and financial performance of commercial banks, examining the relationship between budget planning and financial performance of commercial banks, and examining the relationship between budget participation and financial performance of commercial banks.The study was carried out using a cross-sectional research design where analytical research approach was also used. The data was collected using questionnaires and interviews and during data collection, simple random sampling and purposive sampling methods were used. A sample size of 41 respondents who are employees of NCBA Bank was also used in the study although 33 of these responded to the questionnaires. The study findings established that budget monitoring, budget planning, and budget participation significantly enhance financial performance at NCBA Bank. Budget monitoring showed a positive relationship with financial performance (r = .565**, p < .01) and a positive regression influence (β = 0.100, t = 1.587, p = 0.000). Budget planning had the most significant correlation (r = .776**,p < .01) and highest regression impact (β = 0.459, t = 3.514, p = 0.000). Budget participation had a significantly positive correlation (r = .672**, p < .01) and a positive regression impact (β = 0.284,t = 1.862, p = 0.000), demonstrating that good budget planning and employee participation lead to better results. The recommendations for NCBA Bank included the need to adopt a more strategic approach to change management, enhance communication mechanisms, continuously train and provide technical assistance, involve key players, and deal effectively with resistance to change.These actions will enhance employee competence, stakeholder commitment, system acceptance,and the effective adoption and implementation of e-procurement systems improve the commercial bank's financial performance and operational feasibility
The impact of financial literacy on debt management of university students: A case study of Uganda Christian University
(Uganda Christian University, 2026-04-16) Christel Joy Arinaitwe
Financial literacy is increasingly recognised as a critical factor influencing individuals’ ability to manage personal finances and make informed borrowing decisions. This study addresses the impact of financial literacy on debt management among students at Uganda Christian University (UCU), emphasizing that many students rely on loans and credit but lack sufficient financial knowledge to manage debt effectively. The study also addresses low financial literacy levels as one of the key causes of poor budgeting, delayed repayments, and financial stress among the youth. Therefore, the study addresses its purpose, objectives, research questions, scope, and significance to inform policies and educational strategies to promote responsible financial behaviour among university students.The study shows the theoretical and empirical literature on financial literacy and debt management among university students, guided by behavioural and economic theories. It identifies financial literacy—particularly knowledge of financial products, risk management, and investment—as a key factor influencing responsible debt management practices such as budgeting and repayment strategies. These studies show a positive relationship between financial literacy and effective debt management, although factors such as income levels and access to financial services may affect this relationship. The study also identified a gap in context-specific research on financial literacy and debt management among university students in Uganda, particularly at Uganda Christian University. This study used a mixed-methods design and stratified random sampling. Data collected from 51 respondents revealed generally high levels of financial literacy, with students demonstrating awareness of budgeting, emergency planning, and responsible borrowing practices. A comparison between business students displayed slightly stronger financial planning practices than non-business students. However, the findings also showed that financial knowledge does not always translate into consistent financial discipline. Mobile money loans were identified as the most common source of debt, reflecting the influence of accessibility and convenience on borrowing behaviour. This study was limited by time and resource constraints, self-reported data, and a single-institution sample, which were mitigated through stratified sampling, use of free online resources, structured scheduling, and anonymity to enhance reliability. Overall, the study concludes that the practical application of financial knowledge, and strengthening financial education, responsible lending practices, and proactive financial behaviours such as budgeting, saving, and controlled borrowing are needed to improve student financial outcomes.
Corporate governance practices and financial performance of a manufacturing company a case study of coca cola beverages Uganda LTD
(Uganda Christian University, 2026-04-15) Jennifer Amek
The sought to establish how board composition affects financial performance, how effective the audit committee is, and how transparency and disclosure could impact financial performance. To achieve these goals, the research employed a mixed research design using the explanatory sequential method. The team gathered quantitative data through structured questionnaires answered by 27 respondents and backed up the results with secondary financial information. Financial performance, based on the perceptions of the respondents, was measured using a five-item instrument on a Likert scale. Descriptive statistics, correlations, and multiple regressions were employed using SPSS to analyze the data. The results indicate that there are strong and positive opinions regarding corporate governance practices, with the effectiveness of the audit committee being the highest (mean = 4.36). The second highest was transparency (mean = 4.28), followed by board composition (mean = 4.02). The correlations indicate that there are strong positive relationships between people’s perception of corporate performance and corporate governance practices, with the effectiveness of the audit committee being the highest (r = 0.81, p < 0.01). The second highest was transparency (r = 0.61, p < 0.01). Board composition was also significant (r = 0.44, p < 0.05). In the regression results, the three corporate governance practices explained 78.5% of the variation in perceived financial performance (R2 = 0.785, p < 0.001). The effectiveness of the audit committee was found to be the most important factor in perceived financial performance. The implications of this study are that good corporate governance has important implications for corporate performance outcomes and stakeholders’ perception of corporate financial performance outcomes, thereby making the organization more resilient and reducing agency costs. The recommendations are to emphasize audit committee expertise, reinvigorate whistle-blowing mechanisms, and improve board diversity. The study has implications for corporate governance in Uganda’s private manufacturing sector.
Impact of digital technologies on financial performance of commercial banks in Uganda: a case study of absa bank Uganda, mukono branch
(Uganda Christian University, 2026-04-15) Lucy Akech
The study examined the effect of digital technology on the performance of Absa Bank of Uganda Ltd Mukono Branch with particular attention to the effect of adopting mobile banking, internet banking and cyber security measures. A descriptive survey research design was used with collection of data through the use of structured questionnaires on a sample size of 42 employees giving a good response rate of 95.5%. followed by its positive influence on profitability (mean score = 4.24, 88.1%). Implementation of internet banking had the greatest impact among the three factors (overall mean score = 4.17), with lowering processing time being rated very highly (mean score = 4.26, 90.5%) alongside efficiency in branches (mean score = 4.22, 88.1%). Cybersecurity positively affected financial performance (mean score = 4.05), with the most highly agreed-upon factor being the development of client confidence (mean score = 4.19, 88.1%), followed by sustained profitability (mean score = 4.07, 85.8%). Perceptions of financial performance were very positive (mean score = 4.17), where profit maximization recorded the highest score of 4.26 (90.5%). The results indicate that digital technologies have a substantial positive effect on financial performance in the semi-urban setting, which translates into better revenue growth, efficiency, savings, and customer trust. Based on the results, recommendations for future research could be made. First, there should be greater efforts by commercial banks in marketing their products and services through mobile and internet banking. Second, the training and investment in cyber security technology should be increased. Third, better communication about efficiency savings in banks should be established. Fourth, policies should be put in place to support the adoption of digital technologies in semi-urban settings.
Mobile money adoption and financial inclusion in jinja city
(Uganda Christian UNiversity, 2026-04-15) Ibrahim Waidid
The study sought to examine how people use mobile money services and how this contributes to financial inclusion in light of the increased use of digital financial services in urban centers. While many people have access to mobile money services, the real question is how this translates to financial inclusion and quality services for users. The study sought to answer this by employing the Technology Acceptance Model, the Unified Theory of Acceptance and Use of Technology, and the Financial Intermediation Theory. The study design was a mixed research design that used both qualitative and quantitative data. The study used a questionnaire to collect data from 42 respondents of the general public and small and medium-sized enterprises operating in Jinja City. The study also used key informant interviews to collect data from 5 different sources. The study used descriptive statistics to measure the level of mobile money adoption. The study also used regression and correlation tests. The results revealed a high adoption rate of mobile money services by the people of Jinja City, mainly based on perceived usefulness (M = 4.22) and ease of use (M = 3.90). The results for financial inclusion revealed a high level of accessibility to financial services (M = 4.36) but a moderate level of financial usage (M = 3.29). However, the quality and affordability of services were rated low (M = 2.54), indicating that the availability of mobile money services does not necessarily imply a higher financial participation. The study established that mobile money services are highly adopted among individuals in Jinja City, primarily based on usefulness (M = 4.22) and ease of use (M = 3.90). The study on financial inclusion established that individuals in Jinja City are highly accessible to financial services (M = 4.36) but moderately financially included (M = 3.29). However, individuals rated quality and affordability of services low (M = 2.54), indicating that mobile money services do not imply that individuals are financially included. The study established that mobile money services are positively, strongly, and reliably related to financial inclusion results (\(r\) = 0.704, p < 0.01). This indicated that 49.6% of financial inclusion results could be explained by mobile money services. The study was also supported by interview results, which indicated that high transaction costs, taxation, trust, and digital literacy are inhibiting factors of financial inclusion. From the study, it is clear that mobile money plays a crucial role in the integration process in Jinja City. There is a policy gap and operational gap that inhibit the potential for financial integration. The gap can be closed by introducing reforms and reducing costs and training in digital skills that can help in enhancing financial integration.
The effects of mobile money on financial inclusion and management among street vendors on jinja main street, Uganda
(Uganda Christian University, 2026-04-14) Joanna Kirabo
This study examined the effects of mobile money adoption on financial inclusion and management among street vendors on Jinja Main street, Uganda. The research was driven by the need to evaluate how digital financial services bridge the gap for unbanked informal traders in urban settings. Chapter One introduces the study, highlighting Uganda’s rapid mobile money growth and the problem of limited documentation regarding its impact on the financial behaviors of street vendors. The primary objectives were to assess the impact of mobile money usage on financial inclusion, evaluate its role in facilitating savings and credit, and identify structural challenges faced by vendors. Chapter Two provides a conceptual and empirical review of literature, identifying a gap in how daily digital transactions translate into long-term financial management. The review establishes that while mobile money has increased national financial inclusion to 66%, informal workers still face unique barriers to formal credit. Chapter Three details the research methodology, employing a descriptive survey design and a mixed-methods approach. Using Yamane’s formula, a sample of 171 vendors was targeted, yielding 165 valid responses. Data were analyzed using SPSS for descriptive statistics, Pearson correlation, and regression analysis. Chapter Four presents the findings, revealing a 100% adoption rate among respondents. Correlation analysis showed a strong positive relationship (r = 0.615) between mobile money usage and improved financial management. Regression analysis indicated that mobile money adoption explains 41% of the variance in financial inclusion. While efficiency in receiving payments scored highly (Mean = 4.60), access to digital credit remained moderate due to rigid algorithms. Chapter Five concludes that mobile money has successfully revolutionized transactional security and cash flow management for vendors but has not yet fully unlocked business expansion through credit. The study recommends that telecom providers introduce subsidized transaction tiers for micro-vendors and that the government improves network infrastructure to ensure the sustainability of the informal digital economy.
Risk management practices and financial performance of small Scale businesses in kamuli district
(Uganda Christian University, 2026-04-14) Diana Nanyanzi
The study aims to examine the relationship between risk management practices and financial performance of small scale businesses in Kamuli district. This study examined the risk management practices adopted by small scale businesses, assessed the impact of risk management practices on financial performance and identified the challenges that are faced by small scale businesses. In implementing risk management practices, this study used cross sectional approach to collect data from respondents that were selected in the sample size among the small scale businesses in Kamuli district.
The Impact of Mobile Money Services on the Performance of Small and Medium Businesses in Uganda. A Case Study of Ntinda Business Area
(Uganda Christian University, 2026-04-14) Allan Sonny
The study sought to find the link that exists between mobile money services and the performance of small and medium enterprises in Ntinda. Mobile money services are expanding at a rate that is extremely high in Uganda, and this has affected the way in which business operations are carried out in the country. Most small and medium businesses are highly affected by mobile money services in the way in which they are able to run their operations. Despite the expansion of mobile money services in the country, there has been limited evidence that shows the level at which mobile money services influence the performance of small and medium enterprises, thus the need to find out whether mobile money services help in improving the performance of small and medium enterprises in terms of the growth of sales, the profits that are made, the efficiency of the business, and the way in which the finances are managed. The main aim of the study was to find out whether there is a positive link that exists between mobile money services and the performance of small and medium enterprises in Ntinda. Quantitative research was then employed in the study, and the quantitative research was done using the descriptive research design. The study sampled 67 business owners using simple random sampling techniques. The researcher used the structured questionnaires in collecting the data for the study. The study was analyzed using the Statistical Package for Social Sciences (SPSS). The researcher was able to determine the relationship between mobile money services and the performance of small and medium enterprises using the Pearson correlation analysis. On the other hand, the researcher was able to determine the extent to which mobile money services predict the change in the performance of small and medium enterprises using the regression analysis. The findings from the study showed that there is a positive and statistically significant relationship between mobile money services and the performance of small and medium enterprises (r = 0.768, p < 0.05). The findings from the regression analysis showed that mobile money services account for 59% of the variability in the performance of small and medium businesses, which indicates that mobile money is a major contributing factor to business success in the study area for this case, Ntinda. The findings from the study also went on to confirm that an increase in mobile money services leads to an increase in performance for small and medium enterprises. This therefore indicates that mobile money services improve the efficiency of a business, reduce transaction costs for a business, improve record-keeping for a business, increase sales, and improve customer satisfaction. The study then draws a conclusion that mobile money services play an essential role in improving the performance of small and medium businesses in Ntinda. The findings provide evidence that if mobile money services are adopted and highly used, they can have a positive influence on the growth and sustainability of a given business. The study then recommends that small and medium business owners should continue embracing mobile money services, and the government should also promote environments that support the growth of digital financial inclusion to strengthen the performance of small and medium businesses.
Internal Control Systems and Operational Performance in an Organisation: A Case Nof Medical Teams International
(Uganda Christian University, 2026-04-14) Ronah Kabazarwe
The study examined the effect of internal control systems on operational performance in an organisation: a case of Medical Teams International (MTI). It specifically focused on; assessing the effectiveness of internal control systems in enhancing operational performance, finding out the types of internal control systems used in trying to enhance operational performance and identifying the challenges encountered in implementation of internal control systems and suggest possible solutions to overcome them. The study was carried out using a cross-sectional survey research design where quantitative research approach was also used. The data was collected using questionnaires and during data collection, simple random sampling method was used. A sample size of 92 respondents who are employees of Medical Teams International was also used in the study although 80 of these responded to the questionnaires. The study findings established that internal control systems greatly improve operational performance in Medical Teams International by raising efficiency, timely task completion, resource utilization, risk reduction, and quality of operations. The results also showed that the company uses important internal controls like monitoring and supervision, internal audits, separation of duties, risk assessment, permission procedures, and good communication systems. However, despite the efforts made to address the challenges, it was found out that some issues such as ineffective risk assessment methods, inadequate employee training, unethical considerations and compliance, inadequate management commitment, and insufficient funding and technological capability continued to affect the effectiveness of internal control system. Lastly, the study concluded that there is a need for enhancing the internal control system through proper monitoring, auditing, and supervision; improvement of risk assessment methods; employee training and capacity development; adequate management support with enough
Risk Management Practices and Financial Performance of Small-scale Businesses a Case Study of Mukono Central Division
(Uganda Christian University, 2026-04-14) Derrick Micheal Odongo
This study examined how risk management practices affect the financial performance of Small and Medium Enterprises in Mukono Central Division, Uganda. The study focused on three objectives: establishing the effect of risk identification on financial performance, determining the effect of risk assessment on financial performance, and examining the effect of risk monitoring on financial performance. A cross-sectional survey design was used to collect data from 63 SME owners and managers through a structured questionnaire. The data analysis techniques included the use of descriptive statistics, Pearson correlation, and simple regression. The results revealed that risk identification had a strong positive influence on financial performance, with a correlation coefficient of .622 and p < .01, indicating that risk identification explained 38.7% of the variance in financial performance, as revealed by the regression coefficient of β = .622 and p < .01. Though most firms regularly identify financial risk, with a mean of 3.67, very few firms use formal identification techniques, with a mean of 3.05. Risk assessment also revealed a moderately strong positive influence on financial performance, with a correlation coefficient of .587 and p < .01, indicating that risk assessment explained 34.5% of the variance in financial performance, as revealed by the regression coefficient of β = .587 and p < .01.Documenting findings of risk assessments, however, recorded the lowest score of all risk management practices, with a mean of 2.97, indicating that most SMEs do not document the results of their risk assessments. Risk monitoring revealed a moderate positive influence on financial performance, with a correlation coefficient of .541 and p < .01.Evaluating the effectiveness of the risk control measures was the least monitored activity, with the mean at 2.90. In terms of financial performance, the SMEs have the capacity to meet their financial obligations, as indicated by the mean of 3.86. The study established that risk identification, assessment, and monitoring all played important roles in the financial performance of the SMEs, with risk identification having the greatest impact. However, the SMEs undertook the activities in an informal manner without documentation of the results, which lessened their effectiveness. It is recommended that the owners of the SMEs adopt risk management tools, document the results of their risk assessment, monitor their risk control measures, and strive to build financial reserves for unexpected events.
The impact of behavioral finance on investment decision making on small medium enterprises(smes) case study: mukono district
(Uganda Christian University, 2026-04-14) Sarah Rwiririza
This study examined the impact of behavioral finance on investment decision-making in Small and Medium Enterprises (SMEs) in Mukono District, Uganda. The study specifically aimed to investigate how specific behavioral biases, herd behavior, and behavioral finance principles influenced investment decisions and risk-taking among SME owners. The research adopted a descriptive and quantitative design, targeting 25 SME owners and managers within Mukono District, with a final sample size of 24 respondents determined using Slovin’s formula. The data collection techniques used in the study were structured questionnaires and descriptive statistics like frequencies, percentages, mean, and standard deviations among others. The results indicated that overconfidence, loss aversion, anchoring, and confirmation biases had significant impacts on the investment decision-making process. Specifically, they led to the use of judgmental techniques in decision making, avoidance of risky investments, and the use of past information. Herding behavior played a key role in terms of when and what type of investments should be made by the owners of small and medium-sized enterprises since they followed market trends and replicated other people's businesses. Principles of behavioral finance such as overconfidence, optimism and loss aversion also influenced the risk behaviors adopted by the SMEs owners whereby they opted for investments that would give profit and minimize any losses. Generally, it can be noted that the behavior biases and principles had considerable impacts on the investments and risk-taking practices. Therefore, the study recommends that the owners of SMEs develop better processes for evaluating investments and minimize dependency on market trends and herding behaviors. Financial education is also recommended to help reduce the effects of behavior biases.
Accounting information systems and financial performance of corporate institutions. A case study of stanbic bank main branch
(Uganda Christian University, 2026-04-10) Hayati Mulongo
This paper has discussed the impact of Accounting Information System (AIS) on financial performance of corporate institutions based on a case study of Stanbic Bank Main Branch. The study was informed by three objectives namely to test the impact of AIS software on financial performance, to test the impact of AIS procedures on financial performance and to test the impact of AIS users (people) on the general financial performance of the institution. The research was a cross-sectional descriptive research design that employed a quantitative research approach. The population sample was 45 employees working in finance, accounting, credit management and information technology departments of the Stanbic bank branches within Mukono district who are directly involved in the utilization and management of the Accounting Information Systems. A sample size of 40 respondents was obtained using the Krejcie and Morgan (1970) sampling table. Both purposive and simple random sampling techniques were used to select participants. Structured questionnaires were used to collect primary data. The data were analyzed with the help of the Statistical Package of Social Sciences (SPSS) where the types of statistics used were descriptive (frequency, percentages, means, and standard deviations) and inferential statistics (correlation analysis and regression analysis). The results indicated that AIS software has a significant positive impact on the accuracy of financial reporting, timeliness, and reduction of errors. The combination of AIS with other systems of the organization helped to improve data uniformity and, consequently, management decisions. The paper has also determined that articulate AIS processes enhance operational efficiency, internal control systems, aids in detecting fraud, and boosts the reliability and security of the financial information. The research was able to conclude that Accounting Information Systems are relevant in enhancing the financial performance of the Stanbic Bank by increasing the financial reporting, operational efficiency, accuracy of budgeting and profitability. Nevertheless, the increase in the Return on Assets (ROA) and Return on Equity (ROE) was seen as mediocre, which means that other internal and external variables can impact the financial results. The research suggested that Stanbic Bank ought to intensify the integration of AIS, improve the modules in the system to be completely in accordance with the financial reporting standards, periodically review the AIS processes, and invest in the continuous training of the staff.

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