Bachelor of Science in Accounting and Finance

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https://scholar.ucu.ac.ug/handle/20.500.12311/79

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Internal control system on the performance of small and medium enterprises
(Uganda Christian University, 2026-05-04) Collins Ssekamanya
This study investigates the effect of internal control systems on the financial performance of medium enterprises. Internal control systems are vital for guaranteeing the accuracy and dependability of financial reporting, protecting assets, and improving operational efficiency. The research looks into how effective internal controls contribute to improved financial results by lessening errors and fraud, boosting operational efficiency, and supporting regulatory compliance. By analysing data from medium-sized enterprises across various industries, the study evaluates the relationship between the strength of internal control systems and key financial performance indicators such as profitability, liquidity, and inancial stability. Findings suggest that well-implemented internal control systems considerably enhance financial performance by reducing risks and optimizing resource use. The study highlights best practices for developing and maintaining effective internal controls and offers recommendations for medium enterprises seeking to leverage these systems for better financial outcomes.
Factors determining the demand for mobile money loans by university students.:A case study of Makerere University Kampala
(Uganda Christian University, 2026-04-29) Jeniffer Nantaba
This paper was dedicated to the factors determining the demand for mobile money loans among university students, with a specific focus on Makerere University in Kampala, Uganda. The rapid expansion of mobile money services in Uganda has significantly enhanced financial inclusion, particularly among young people. However, despite increased accessibility to digital credit through platforms such as MTN MoMo and Airtel Money, concerns regarding over indebtedness, high borrowing costs, and limited financial literacy persist among university students. A quantitative study was carried out using questionnaires. Primary data was collected through questionnaires on 63 respondents that revealed a moderate level of demand for mobile money loans (mean = 3.36), largely driven by convenience and the need to meet urgent financial needs. Loan affordability recorded a relatively higher mean (3.57), indicating that while students perceive mobile money loans as somewhat affordable, concerns about high interest rates, transaction charges, short repayment periods, and penalties persist. Regulatory factors also showed a moderate influence (mean = 3.40), with taxes discouraging borrowing while consumer protection policies increased trust in mobile lending platforms. Digital financial literacy recorded the lowest mean (3.16), highlighting a significant knowledge gap among students, particularly in understanding interest calculations and repayment schedules. This study concludes that the factors determining the demand for mobile money loans, like loan affordability, regulatory factors, and digital financial literacy, play an important role in influencing the demand for these loans by university students
The impact of parish development model on household income in Jinja city: a case study of Old Boma ward, South division
(Uganda Christian University, 2026-04-28) Alice Tusubira
This study examined the impact of the Parish Development Model (PDM) on household income among beneficiaries in Old Boma Ward, Jinja City Southern Division. Poverty remains one of Uganda’s major development challenges, so the government introduced the PDM in 2022 in addition to other programs to move households engaged in subsistence activities into the money economy. The Parish development model was aimed to support households at the parish level by offering them easier access to revolving funds and therefore enterprise support. This study aimed to assess how the model has improved household income and in return overall household welfare through improving their income generation activities and abilities. The study adopted a descriptive cross-sectional design and used both quantitative and qualitative methods. Data was collected from beneficiaries and parish leaders through questionnaires and interviews in order to get the perspective of the beneficiaries but also of the implementers and community leaders for a 360 view. Asking a variety of stakeholders was also very useful in coming up with more reasonable and achievable solutions to the faced problems.
Impulse buying behavior and management of personal finances: a case study of Uganda Christian University students
(Uganda Christian University, 2026-04-24) Sheila Adoch
The research investigated how students at Uganda Christian University exhibit impulse buying behavior and their ability to handle financial matters according to their self-reported financial practices. The study was guided by four objectives; To examine the influence of emotional triggers on management of personal finances, to assess the impact of peer influence on management of personal finances, to establish the effect of advertising on management of personal finances, to determine the impact of social media on management of personal finances. The research employed a quantitative research method through its implementation of a descriptive research design. Primary data were collected through a structured questionnaire which were administered to 67 students who represented different students of the BBA class. The researcher used descriptive statistics which included frequencies, percentages, means and standard deviations to analyze the data. The researcher also used correlation and regression analysis as the inferential statistical method for examining how impulse buying behavior relates with management of personal finances. The research provides more knowledge on the purchasing behavior of students at the university while putting emphasis on the need to increase financial awareness among young adults. The findings of this research can guide academic institutions, policy makers, and educators in introducing financial literacy programs that improve the financial management skills of students and bring about more responsible spending practices
Working capital management on the profitability of retail Businesses in Gayaza market, Gayaza town. Wakiso district: case study retail vendors of gayaza market, Gayaza town
(Uganda Christian University, 2026-04-21) Joan Joy Ilomu
Effective working capital management has been identified as major strategy that has an impact on financial sustainability and profitability among retailers operating in gayaza market. The study specifically found out that effects of working capital components of cash, inventory and accounts receivable management on business profitability. This study used hybrid way in collecting data as mixed method design which semi structured interview and survey were used to gather data from vendors. The main purpose of the data collection got from this study is to serve as book of reference in coming up with good practice of maximizing existing working capital so that profitability can be fulfilled. However, the finding is to hopefully provide more knowledge on the existing practices as well as practical recommendations for business owners from the retail and micro business sector.
The role of internal control systems in enhancing financial performance of small and medium enterprises in Mukono Municipality Central Division
(Uganda Christian University, 2026-04-21) Collin Rukundo
Small and Medium Enterprises (SMEs) are a cornerstone of Uganda’s economy, contributing significantly to employment, GDP, and local development. However, many face high failure rates within the first three to five years, largely due to poor financial management, fraud risks, cashflow challenges, and weak internal control systems. This study examined the role of internal control systems in enhancing the financial performance of SMEs in Mukono Municipality Central Division. The study adopted a descriptive-correlational design with a quantitative-dominant mixed methods approach. Data were collected from 93 SME owners and managers along the Mukono Mall to Collins Hotel commercial corridor using structured questionnaires based on the COSO (2013) framework. Data were analysed using descriptive statistics (frequencies, means, standard deviations) and inferential statistics (Spearman’s rank correlation and simple linear regression) in STATA software. Findings revealed moderate adoption of internal control systems, with strong emphasis on physical asset security (Mean = 4.09) and owner emphasis on honesty (Mean = 3.97), but weak segregation of duties (Mean = 2.89) and risk assessment. A moderate positive relationship existed between internal control systems and financial performance (ρ = 0.564, p < 0.01), explaining 33.9% of variance in performance (R² = 0.339, β = 0.614, p < 0.001). Major challenges included high cost (83.9%), owner-managed structures (76.3%), and low knowledge of formal controls (68.8%). The study concludes that simplified, practical internal controls contribute meaningfully to SME financial performance in this localized urban setting, but implementation is constrained by resource poverty and informality. Recommendations include low-cost control adoption by owners, targeted training by policymakers and USSIA, and refined lending criteria by financial .
Financial accessibility and growth of SMEs in Kawempe Division Kampala
(Uganda Christian University, 2026-04-22) Hope Kakivuna
This study examined the relationship between financial accessibility and the growth of Small and Medium Enterprises (SMEs) in Kawempe Division, Kampala. The study was guided by three specific objectives: to establish the relationship between financial awareness and SME growth, to determine the effect of credit policy on SME growth, and to assess the influence of interest rates on SME growth. A quantitative research approach using a cross-sectional survey design was adopted. Data were collected from a sample of 52 respondents, including SME owners, government officials, and community leaders, using structured questionnaires.The findings revealed that financial awareness significantly contributes to SME growth by improving decision-making, budgeting, and overall financial management. Credit policies were found to positively influence SME growth, particularly through accessible application procedures and flexible lending terms. However, high interest rates were identified as a major constraint, limiting borrowing and reducing profitability among SMEs. Overall, the study concludes that while access to financial services is crucial, the conditions under which these services are provided greatly determine SME growth and sustainability.The study recommends enhancing financial literacy programs, designing SME-friendly credit policies, and regulating interest rates to create a more supportive financial environment. These measures would promote SME growth, employment creation, and economic development in Kawempe Division and Uganda at large
Book keeping and financial performance: a case study of small-scale industries in Adjumani Town Council –Northern- District
(Uganda Christian University, 2026-04-22) Juru Sharon Kenyi
The research report examined the relationship between bookkeeping practices and financial performance of SSIs in Adjumani Town Council, Adjumani District, Northern Uganda. Specifically, it focused on how records such as sales and purchase records, financial statements, and cash book entries influence business performance of SSIs. A descriptive cross-sectional research design was used, targeting owners and managers of SSIs. Data was collected from 45 respondents of different nature of SSIs using questionnaires, interviews, and observations. To analyze the relationship of book keeping and financial performance of SSIs, the report comprised of the credential information composed of; the problem statement, the study objectives, significance and research questions and relating the variables to come with book keeping as the independent and financial performance being the dependent the literature review and study on book keeping and financial performance of SSIs. The findings from the field revealed that proper book keeping significantly improves the financial performance of the SSIs. Maintaining accurate sales and purchase records enhances profit tracking, cost control, and informed decision-making. Additionally, timely and accurate cash book entries play a key role in improving cash management, reducing financial losses, and supporting business sustainability. The study concludes that effective book keeping practices are essential for the success of the SSIs. In conclusion, the research recommends that business owners and employees should be trained in bookkeeping skills to strengthen their financial management and improve overall enterprise performance.
Effect of financial management practices on financial performance of small-scale businesses: a case of Kasana Luweero district
(Uganda Christian University, 2026-04-20) Nennifer Mely Justin Juma
Small-scale businesses are very important in Uganda because they help to create jobs, helps in reducing poverty, and support economic growth. However, many of them like 40% fail within 1-3 years in operation and 80% within five years. One major reason for this high failure rate if poor financial management practices, such as weak budgeting, poor cash flow handling, and not managing risks properly. This is especially true in rural areas like Kasana, Luweero District where business owners often lack financial knowledge and support. This study aimed to examine how financial management practices affect the financial performance of SSBs in Kasana, Luweero District. The specific objectives are; (1) to determine the effect of budgeting on financial performance, (2) to examine the effect of risk management on financial performance and (3) to establish the effect of cash flow management on financial performance. The study focuses on the three mentioned objectives and their link to performance indicators like profitability, liquidity, sustainability and business growth. The study also shows the background of study, the problem statement, the research questions, the scope of the study, significance of the study, all these are portrayed in chapter one. Chapter two presents the literature review, which includes the conceptual framework, theoretical framework, and all the literature on earlier research carried out by other scholars. Chapter three displays the methodology that is the different methods used to collect data from the respondents, this research was carried out using cross-sectional survey design where quantitative research approach was also used. The data for this study was collected using questionnaires and interviewing. The study population was approximately 100 and a sample size of 80 respondents of which only 63 respondents managed to answer the questions and return the questionnaires. It also highlights on the validity and reliability of the data collected. Chapter four is about the presentation, analysis and interpretation of the data collected. here tables were used to explain the quantitative data clearly. And chapter five presents the summary of the findings, conclusions and recommendations.
Credit access and financial performance of small and medium enterprises (SMEs):a case study small and medium enterprises in Kumi Municipal Council, North Division
(Uganda Christain University, 2026-04-20) Emmanuel Angulo Ongaba
This study was conducted to find out the relationship between credit and the growth of Small and Medium Enterprises in Kumi municipal council. The study was set to address the following specific objectives: to examine the nature of credit facilities offered to the small and medium enterprises at Kumi municipal council, to determine the level of growth of small and medium enterprises at Kumi municipal council, to determine the relationship between credit facilities and growth of small and medium enterprises. The researcher uses a descriptive and analytical research design to establish a relationship between the two variables and to exhaust all areas in the research. A sample size of 300 Small and Medium Enterprises from Kumi municipal council was used and sampled. Questionnaires and interviews were also be used to collect data which were processed by tabulation, and also narrations inform of description accounted was for easy understanding of the findings. The findings indicated that 70% respondents were in agreement that credit is very important for the growth of their businesses. The overall evaluation of the study was to find a relationship between credit and growth of Small and Medium Enterprises in Kumi municipal. The study recommended that among other things, there is need to revise the lending policies, terms and conditions for loans, so that they favor the Small and Medium Enterprises. In addition, the interest rates on loans need to be reduced.
Tax administration systems and tax compliance among small and medium enterprises :a case study of Bukedea Sub County
(Uganda Christian University, 2026-04-17) Jonathan Emong
This study was confined to SMEs in Bukedea Sub county and assessed the relationship between Tax administration systems and Tax compliance among SMEs in Bukedea Sub county. The dependent variable of this study was Tax compliance and the independent variable was Tax administration systems. This Dissertation contains chapter one (introduction) which high lights about the background and statement of the problem based on the DV, Purpose of study, research objectives, hypotheses, the scope of the study which is confined to the geographical, time and content scope, also highlights about the justification and significance of the study and finally presents the conceptual framework. Chapter two in this dissertation is literature review, this highlights much about empirical review and draws down the themes which include, Tax education and tax compliance, tax registration and tax compliance, tax assessment and tax compliance. Using the constructs of the IV (tax administration system) in relation to the DV, this chapter stresses to reveal any significant relationship between the variables of study. The dissertation contains chapter three (Methodology), where it high lights about the research design , which was cross sectional design , the study population , the sample size , obtained from the study population using Yamane (1967) , sampling techniques , data sources , data collection , method and tool which was pivoted at questionnaire approach , the data collection procedure , validity of the tool which is assessed using the content validity index (CVI) and finally data processing and analysis. Chapter four (Analysis presentation and interpretation of results) from the raw data collected from the field using questionnaires and interview guide. Chapter five (Summary, discussion,conclusion and recommendations) focusses on discussion of the findings of the study and their relation to the research objectives.
The effect of risk management practices on fraud prevention in mobile money businesses in Namagoma village
(Uganda Christian University, 2026-04-17) Hazel Ninsiima Kalindwa
Mobile money operations are essential for financial inclusion in Uganda; however, their sustainability is persistently jeopardized by elevated instances of fraud. This study evaluated the impact of risk management practices on fraud prevention in mobile money enterprises, utilizing Namagoma as a case study. The research specifically investigated the impact of risk identification, risk analysis, risk mitigation strategies, and regulatory compliance. The research employed a descriptive design to examine the present circumstances. Primary data was gathered through structured questionnaires administered to a sample of 121 mobile money agents. The study achieved a response rate of 76.9%, resulting in 93 completed questionnaires. The data was subsequently analysed utilizing descriptive statistics within the Statistical Package for the Social Sciences. The findings indicated that risk identification facilitates the early detection of suspicious behaviour; however, numerous agents depend on informal peer learning instead of formal training. Risk analysis predominantly depends on insights gained from historical incidents instead of utilizing sophisticated digital tools. Although mitigation controls such as transaction monitoring are considered effective, agents often circumvent security protocols to expedite service for trusted clients, thereby creating vulnerabilities that may elevate fraud risk and compromise the overall efficacy of the risk management framework. Regulatory compliance, including compulsory SIM registration and Know-Your-Customer (KYC) regulations, serves as the foremost safeguard against fraud by eliminating anonymity in transactions. The study concluded that human behaviour and structural business challenges, such as low agent commissions, significantly undermine risk management practices. It is advised that service providers enforce compulsory formal training and reassess commission structures to alleviate the financial pressures that contribute to internal theft. Moreover, mobile money agents must rigorously comply with security protocols for all clients and prioritize fundamental physical security investments.
Black tax and employee savings in schools in Mukono municipality: A case study of Our Lady of Africa Schools
(Uganda Christian University, 2026-04-17) Ian Jabel
Many working Ugandans are faced with a challenge of not being able to save as a result of the harsh reality of having to support their families financially. Though most studies have concentrated on internal job related factors as drivers of employee savings, this study seeks to assess employee savings in relation to Black tax, an external factor. The study was based on working staff in schools in Mukono municipality. The main aim of the research was to establish the impact of black tax on employee savings, particularly focusing on the staff working in our lady of Africa schools.The study employed across sectional research design, using the qualitative and quantitative approaches. The quantitative research was conducted using a questionnaire formulated with open and closed ended questions, these were used to collect data from 60 respondents, as the sample size. The analysis of data was conducted and the tests of the relationship among the variables was done. The results indicated moderate perceived impact of black tax on saving behavior (overall mean = 3.870), moderate experience of common forms (overall mean = 3.551), and moderate use of strategies (overall mean = 3.384). Key items with high agreement included family support reducing savings, sibling support, and encouraging family independence. No major demographic differences were observed in the patterns. The report further presents in chapter five, the discussions of these major findings, together with the conclusions and recommendations in relation to the conclusions and then the areas of further research to advance the study by any other interested scholars.
Effects of credit management on financial performance of saccos in Uganda. A case study of kyaka ii farmers sacco in kyegegwa district
(Uganda Christian University, 2026-04-10) Juliet Iradukunda
Saving and Credit Cooperative Societies (SACCOs) are important in advancing financial inclusion and economic empowerment in rural, agricultural and refugee hosting districts in Uganda. However, continuous issues like liquidity shortages, on-performing loans and limited profitability arise from poor credit management practices. This study investigated the effects of credit management specifically debt appraisal, risk monitoring and collateral security on the financial performance of Kyaka II Farmers SACCO in Kyegegwa District, Uganda. Employing a descriptive longitudinal survey design, the research targeted 63 respondents including managers, board members, finance officers, auditors, credit officers and members. A sample of 54 respondents was selected using Yamane’s (1967) formula, with purposive sampling. Data was collected through structured questionnaires on a five point Likert scale and semi structured interviews. Financial performance was measured through return on equity, return on assets and net profit margin. Findings revealed general moderate credit management practices. Collateral security exhibited the strongest positive impact enhancing recovery rates and repayment discipline. Debt appraisal showed significant positive effects improving portfolio quality through rigorous borrower assessments. Risk monitoring also showed a relatively positive impact. The study concludes that prioritizing collateral security and debt appraisal boosts SACCO sustainability in vulnerable contexts. It contributes to insights of microfinance literature and recommends policy enhancement for SACCO management and development partners to foster training and guidelines thus reducing default risks and increasing financial outcomes.
Influence of youth engagement strategies on insurance uptake among young people in Uganda case study mukono district local government
(Uganda Christian University, 2026-04-15) Dalian Ayesigwa
This study examined the influence of youth engagement strategies on insurance uptake among young people in Uganda, using Mukono District Local Government as a case study. It was prompted by low insurance penetration among youth despite their vulnerability to financial shocks and the growing use of digital and social media by insurers. The study assessed digital platforms and mobile applications, social media marketing, and financial literacy programs in enhancing youth awareness and uptake of insurance. Data were collected from 103 respondents using quantitative and qualitative methods and analyzed using descriptive statistics and Pearson correlation. Results showed a strong positive correlation between youth engagement strategies and insurance uptake at r = 0.733, p = 0.012. Socio-demographic findings revealed that 24.27% of respondents were aged 28-37 years, while 23.30% were 48-57 years. Males made up 54.37% and females 45.63% of the sample, indicating higher male participation. On employment, 47.57% were employed, 38.83% were students, and 13.60% were unemployed. On digital platforms, 64.1% agreed they use mobile apps to manage finances regularly with a mean of 3.81, and 67.9% preferred mobile apps to learn about financial services. Social media findings showed 63.1% used it as their primary source of insurance information, and 67.9% trusted insurance information shared on social media. Financial literacy programs improved understanding of insurance for 67.9% of respondents with a mean of 3.76, and 51.4% said the programs encouraged them to consider buying insurance
Credit risk management and financial performance in finance trust bank, Uganda
(Uganda Christian University, 2026-04-15) Winnie Nkata Nambuule
This study which examined credit management and the financial performance of financial institutions in Uganda was carried out at the Finance Trust Bank branch in Kampala. This study examined the effect of credit risk management practices on the financial performance of Finance Trust Bank (FTB) in Uganda. The research specifically investigated the influence of credit risk identification, assessment, and control practices on key financial performance indicators, including profitability, revenue growth, return on assets, and overall financial sustainability. The study concludes that effective credit risk management is critical for enhancing financial performance in Ugandan commercial banks. It recommends that FTB and other financial institutions continuously strengthen their risk identification, assessment, and control systems, including regular stress testing, collateral management, and use of advanced credit scoring models, to sustain profitability and minimize non-performing loan
Financial literacy and retirement planning behavior among adults in Uganda
(Uganda Christian University, 2026-04-14) Tracy Vivian Asege
This paper has explored the significance of financial literacy as a motivation of retirement planning behaviour among Ugandan adult people based on three aspects: financial knowledge, the ability to compute financial education and heterogeneity by gender and education level. The research was based on a cross sectional quantitative design using primary data of the 2025 Uganda Financial Literacy Survey of 52 working adults. Four hypotheses were tested by using descriptive statistics and correlation analysis as well as ordinary least squares (OLS) regression with log linear specification and an interaction term. The findings indicated that financial knowledge ( = 0.182, p < 0.01) financial education (= 0.134, p < 0.05), and computation capability ( = 0.156, p < 0.01) significantly positively influenced retirement planning behaviour, with financial knowledge having the most significant effect. The advantages were not, however, evenly shared: male and higher educated adults had stronger literacy planning relationships, which was measured by significant interaction terms and subgroup regressions. The model was able to explain 61-68% of the variation in the retirement planning. The researchers conclude that financial literacy improves retirement preparedness; however, women and less educated adults who receive less benefit need specific interventions. Suggestions can be made to incorporate financial literacy into school curricula, increase gender sensitive education programmes, enhance training on computation skills, and enroll vulnerable population groups in formal pensions. Keywords: financial literacy, financial knowledge, ability to compute, financial education, retirement planning, Uganda.
A dissertation report on a study topic risk management Practices and performance of Christian based higher Education institutions, a case study of Uganda Christian University main campus
(Uganda Christian University, 2026-04-15) Cranima Leus Nyapidi
This study aims to evaluate the association of risk management practices and performance of Christian based higher education institutions. This cross-sectional study applies the quantitative and qualitative approach of study. Primary data was used through the administration of questionnaire and data was analyzed using SPSS. The study was driven by the following objectives: (i) To explore the influence of risk identification on the performance of Christian based higher education institutions (ii) To determine the relationship risk response and performance of Christian based higher education institutions. (iii) To determine the effect of risk monitoring on performance of Christian based higher education institutions. To achieve these objectives descriptive statistics, correlation analysis and regression analysis were utilized in analyzing the data. The strong positive correlation between the independent variable and the dependent variable demonstrated that the better Christian based higher education institutions manage risk, the higher their performance is and better they achieve their institutional missions, stakeholder satisfaction and sustainable development. The findings recommend that institution should set a central risk register which is reviewed on quarterly basis gradual integration of risk transfer mechanism like insurance while minimizing the highly risky practice. Identification of clear institution risk appetite and tolerance, continuous education of staff and faculties about risk management and its importance for institutional performance and long-term sustenance of mission should be done.
Accounting standards compliance and quality of financial reporting of corporate institution
(Uganda Christian University, 2026-04-14) Julie Nnyanzi
Compliance with accounting standards is essential in ensuring the quality and credibility of financial reporting, especially in the banking industry where stakeholders rely on accurate and reliable financial reporting. This study sought to investigate the impact of compliance with IFRS on the quality of financial reporting at Stanbic Bank Uganda. This study was informed by the need to determine whether the bank’s compliance with IFRS translates into financial reports that are relevant, reliable, transparent, and useful in decision-making. The specific objectives of the study were: To examine the impact of compliance with accounting standards on the quality of financial reporting; To examine the quality of financial reports in terms of their relevance, reliability, and transparency; and To identify the challenges facing Stanbic Bank Uganda in achieving compliance with IFRS. A descriptive and explanatory research design was used in this study. The study targeted Stanbic Bank Uganda headquarters in Kampala. Data collection instruments used were questionnaires and financial reports. Data analysis was done using statistical analysis. The target population in this study comprised employees of Stanbic Bank Uganda, specifically those working in the accounting, auditing, finance, and compliance departments. These include accountants, auditors, finance officers, compliance officers, and management. The total target population is estimated at 80 employees working in the aforementioned departments. A sample of 67 respondents was selected using Yamane’s (1967) sample size calculation. The study was guided by the desire to provide useful information for bank managers, regulators, and stakeholders, as well as contribute to the small body of empirical studies on IFRS compliance and financial reporting quality in Uganda. It revealed that adhering to accounting standards has a significant positive effect on the quality of financial reports in terms of accuracy, reliability, and transparency. Stanbic Bank Uganda was singled out as a firm that generates quality financial reports due to effective governance, IFRS compliance, and effective auditing practices. However, the study also revealed that there are challenges in adhering to accounting standards, such as the complexity of the rules, inefficiency in the system, and inadequacies in terms of skills required for effective compliance. This calls for continued investment in technology and skill development for effective compliance with accounting standards, as revealed in the findings. Stanbic Bank Uganda, for example, has a clear way forward in terms of improving governance, adhering to IFRS, and improving system integration for effective operation, reducing inefficiency and waste in the system. Continued commitment to greater transparency, effective internal control, and cooperation with regulatory bodies is crucial for effective and reliable financial reporting.
Saving behaviour and financial resilience among Ugandan adults
(Uganda Christian University, 2026-04-14) Jaspher Oula Agwa
Financial strain remains a major challenge among Ugandan adults due as a result of income instability, health emergencies as well as the rising costs of living. This study examined the relationship between saving behaviour and financial resilience while making use of secondary data from Finscope Uganda 2023 survey. The study mainly focused on saving behaviour, level of financial resilience, and the relationship between the two. Findings revealed that 64% of Ugandan adults saved, although most relied on informal methods such as home saving, constituting to 56.2%. Saving was also found to be largely irregular, those saving occasionally with 35.9%. Financial resilience was also found to be moderate with mean of 0.52., at the same time having low resilience capabilities of only 29.4% The study further established a positive and significant relationship (r = 0.462, p <0.01) between saving behaviour and financial resilience, with regression results which confirmed that improved saving behaviour increases resilience of individuals. The study concludes that even though saving is seen to be common, its informal and irregular nature still limits its effectiveness in enhancing financial resilience. A recommendation is directed toward drive that promotes regular saving, emergency-focused saving and use of formal saving mechanisms so as to strengthen individual and household financial resilience among Ugandan adults.

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