Bachelor of Science in Accounting and Finance
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Item FLUCTUATION IN FOREIGN EXCHANGE RATES AND PROFITS IN COMMERCIAL BANKS CASE STUDY OF STANBIC BANK MUKONO BRANCH(UGANDA CHRISTIAN UNIVERSITY, 2024-09-20) KISAAKYE ESTHER SSEMBIROFinancial performance is determined by the capability to support operational and investment choices as well as plans to reach financial stability in a business. It signifies the degree to which a bank has met its financial goals based on predetermined financial targets and standards. Changes in the exchange rate influence the domestic prices through three channels, via imported consumption goods' prices, imported intermediate goods' costs, and domestic goods priced in foreign currency. Risks from fluctuations in foreign exchange rates The risk of change in foreign exchange rates is deemed as one of the biggest risks to banking organizations. Worst case, high foreign exchange losses might even lead to the failure of banks. The aim of the research was to determine the effects of exchange rate changes on the financial results of commercial banks in Uganda. The research employed a descriptive research design, which was suitable because the goal was to develop a profile on how exchange rate fluctuations impact the financial performance of commercial banks in Uganda. All commercial banks operating in Uganda were included in the target population. The information was sourced from the bank's consolidated financial statements from a secondary source. SPSS, Statistical Package for Social Scientists, was utilized in the data analysis for the study. The research confirmed a positive link between changes in foreign exchange rates and banks' financial performance, assessed by the assets' returns ratio. It was also determined that the correlation between the fluctuations and the returns was not very strong. Results from the analysis of correlation established that a fluctuation in the value of a home currency lead to an effect on the financial performance of the bank. The study concluded that there was a weak relationship between foreign exchange rate fluctuations and the performance of commercial banks in Uganda. The study recommended that relevant authorities-for instance, the central bank of Uganda-should adequately put in measures to safeguard the value of the domestic currency. This would ensure that the value of the same does not fluctuate much day in and day out.Item THE EFFECTS OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE OF AN ORGANIZATION(UCU, 2024-09-09) Natukunda joanItem INTERNAL AUDIT EFFICIENCY AND COMPANY FINANCIAL PERFORMANCE (A CASE STUDY OF MUKONO DISTRICT LOCAL GOVERNMENT)(UGANDA CHRISTIAN UNIVERSITY, 2024-09-04) NUWARINDA SUZANABSTRACT The study was carried out to find out whether internal Audit efficiency affects the company performance in Mukono district Local Government. The specific objectives of the study were; to examine the effects of risk assessment on the financial performance of Mukono district local government, to analyse the effect of control environment on the financial performance of Mukono district local government and to analyse the impact of control activities on the financial performance of Mukono district local government. The study looked at internal auditing as an independent variable and financial performance as a dependent variable. The study concentrated on examining the different internal audit attributes used by organizations, assessing the effect of internal auditing on the financial performance of an organization and examining the relationship between and financial performance as its scope. The study was conducted in Mukono District local government as its geographical scope and it concentrated on the financial performance reports for the last five years as the time scope. The study had a population study of 60 with a sample size of 52 respondents which included political leaders, civil servants and internal and external auditors. The study used primary data and questionnaires were used to as data collection instruments. Data was analyzed using SPSS. The study concluded that internal audit efficiency has a big impact on company’s financial performance in Mukono district local government in terms of risk assessment, control environment and control activities.Item CREDIT RISK ASSESSMENT AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN UGANDA(UGANDA CHRISTIAN UNIVERSITY, 2024-09-03) AIJUKA RINAHABSTRACT The research examined the effect of credit risk assessment and financial performance of commercial banks. The objectives were; to examine the impact of credit risk assessment on financial performance of commercial banks, the challenges faced by commercial banks in credit assessment and suggest possible solutions and the credit risk assessment policies used by Stanbic bank. The study employed a cross sectional survey design in addition to adopting a mixed approach. The study population was 38 where a sample size of 35 was selected using Morgan (1970). Data was collected using questionaire surveys and documents review methods. The study findings revealed that credit risk assessment has a greater contribution to financial performance in reference to Stanbic bank Uganda. The study finally concludes that credit risk assessment relatively predicts financial performance of Stanbic bank. The study recommends that; The management of Stanbic bank should consider putting more emphasis on credit risk management. The management of Stanbic bank should as well put in place good measures to ensure that appropriate credit risk measures are put in place so as to maintain the smooth running of the financial activities. The management should put more emphasis on proper credit risk management and this can significantly help in enhancing financial performance of the Bank.Item RISK MANAGEMENT STRATEGIES AND LOAN DEFAULT RATES IN FINANCIAL INSTITUTIONS IN UGANDA A CASE STUDY OF DFCU BANK MUKONO BRANCH(2024-09-02) CHRISTINE FAITH NASSOZIThe study examined risk management strategies and loan default rates of financial institutions in Uganda a case study of DFCU Mukono branch in Mukono district and was guided by the objectives; To Evaluate how credit monitoring strategy in the reduction of loan default rates in DFCU bank. To examine how do credit risk management practices/ strategy help to control loan defaults in DFCU bank. To analyze the credit recovery strategy in the management of loan default in a bank The study adopted a descriptive survey research design which involved the use of self designed questionnaire in the collection of data. For the purpose of this study the researcher used Mukono branch as her case study which had a population of 35 as stated by DFCU bank Mukono Branch manager. The researcher used a simple random sampling technique for this study because it gave an equal chance to each individual in the population chosen to be the sample actually selected. According to the findings, this study also recommends that banks carry out the following; these are actions, some of these in combination with conventional. For instance, innovative management practices to eliminate risks in the unsecured lending business techniques which have saving deposits against the loan taken policies. Existing borrowers are rewarded for early repayments by future provision of larger loan, routine repayment of the loans in a group meeting where such payments are made. Penalties for defaults on payment by way of late fees, more repayment give rise to more borrowing or discretion periods and educating clients on the literate individuals of the clients, these include; often primarily in the range of three months to one year period gross short loan. They are able to find out on a regular basis what works for the financial institutions an what does not. Which means they are ready to put in change and improvements. Also the board of director has a possibility to hire consultants and other skilled experts in service in product development and introducing effective corporate governance minimum requirements and experience on lending as the business of the financial institution is to lend to the poor.Item THE EFFECT OF FINANCIAL INCLUSIONS ON BANKS PERFORMANCE IN MUKONO DISTRICT: A CASE STUDY OF ALL BANKS IN MUKONO DISTRICT(2024-09-02) Christopher SsemandaThe study explored the effect of financial inclusions on banks performance in Mukono District. The research design had a mixture both qualitative and quantitative approaches were used. A sample of 12 banks in Mukono District was used for the study. Data that was collected using a structured questionnaire and interview guide for employees and key informants and after was analyzed using descriptive statistics for quantitative data while thematic content analysis was used for qualitative data. The findings of the study showed that that financial inclusion strategies had a positive effect on banks performance. Its therefore recommended that Banks should strive to implement better financial inclusion strategies by reducing the requirements for account opening, diversify the banking sector through use better technology, ensure effective customer satisfaction from the services provided by the banks, and as well as have training of training of their customers on how to use the various services provided by the banks.Item MOBILE BANKING SERVICES AND FINANCIAL INCLUSION AMONG SMALL SCALE FARMERS IN RURAL AREAS: A CASE OF NAKISUNGA SUB-COUNTY, MUKONO DISTRICT(Uganda Christian University, 2024-09-04) Precious KasemiireThe study sought to investigate the impact of mobile banking on financial inclusion in rural areas of Uganda, with a specific focus on small scale farmers in Katente Village, Nakisunga sub-county Mukono District. The study was guided by three objectives: examining the relationship between mobile payments service and financial inclusion among small scale farmers, establishing the relationship between mobile savings service and financial inclusion among small scale farmers and finding out the relationship between mobile loans service and financial inclusion among small scale farmers in Nakisunga. The study was carried out using cross-sectional research design where quantitative research approach was utilized. Simple random sampling method was used to get a sample of 36 respondents who were small scale farmers in Katente village, Nakisunga Sub-County, Mukono district and these responded to the questionnaires that were used to collect data. From the study findings, it was revealed that mobile payment, mobile savings, and mobile loan services each significantly enhance financial inclusion among small-scale farmers in Katente Village, with positive relationships observed across all three services (mobile payments: r = .884, mobile savings: r = .856, mobile loans: r = .873, p < .05). Mobile payments facilitate timely transactions and new channels for mobile financial services, mobile savings promoting financial inclusion and fostering the habit of saving among individuals, while mobile loan offers assistance when there is a need for an emergency, finance for investment or business growth. Taken together, all of these services are critical in enhancing financial inclusion for farmers, helping with the farmers’ financial management, and improving their economic welfare. Lastly the research, emphasized the importance of the development of infrastructure and enhanced facilities for mobile money payments to enable the small scale farmers around Katente Village to attain financial inclusion. The study also suggests, there is a need to give more support and education regarding the mobile savings services for the achievement of financial inclusion. Lastly the study recommends satisfactory provision for the development of mobile loan services to meet the expectations of small scale farmers in Katente Village.Item Ms(UGANDA CHRISTIAN UNIVERSITY, 2024-09-20) AMITO BETTY LIZThis study examined how cash management strategies affected the small-scale enterprises in Mukono Central Division's financial performance, emphasizing the value of keeping accurate records of transactions, creating cash budgeting, and controlling accounts receivable. To investigate the connection between working capital management and financial success, a cross-sectional research approach was used. The study's population consisted of 100 small-scale businesses that were registered; a sample size of 75 respondents was chosen using the sample size table developed by Krejcie and Morgan. Software from SPSS was used to examine the data that was gathered utilizing questionnaires. The results show that respondents strongly agreed on the advantages of thorough record-keeping for tax compliance, financial planning, and decision-making. Nonetheless, there are several domains where regulatory compliance and credit assessment could be strengthened by better comprehension and application. The effectiveness of cash budgeting in enhancing financial performance, particularly in controlling cash flows and reducing risks, is also widely acknowledged by small business owners. However, there is still need for improvement when it comes to using cash budgets for revenue development and financial health evaluation, as seen by the disparities in understanding and utilization. The study also emphasizes how important effective accounts receivable administration is for enhancing cash flow, preserving liquidity, and reducing the need for outside funding. It becomes clear that timely payment collection is essential for maximizing working capital, increasing profitability, and lowering default risks. The focus on precise data highlights how crucial sound accounting procedures are to making well-informed decisions. Recommendations based on the results include using computerized accounting software for financial reporting, leveraging internet-based innovations for cash management, and providing training programs to improve SME owners' and managers' financial management abilities. These interventions have the potential to enhance both the financial performance and operational sustainability of small businesses.Item THE EFFECT OF INTERNAL AUDIT ON FINANCIAL PERFORMANCE OF ORGANIZATIONS, A CASE STUDY OF JOBCONNECT LTD, NAMANVE(2024-08-30) HILLARY JAMES SENTONGOThe study was carried out at JOBCONNECT LIMITED, an outsourcing organization that provides human resource solutions to other companies. This is the summary of the five chapters in the study. The study had five chapters that is to say chapter one, chapter two, chapter three, chapter four and chapter 5 Chapter one contained the introduction to the study which was The Effect of Internal Audit on Financial Performance of Organizations, a case of JOBCONNECT LTD. It also summarized the background of the study, statement of the problem, purpose of the study, objectives that favoured the study, research questions, scope of the study that is to say subject scope, geographical scope, time scope then also the rationale of the study and then the limitations of the study. Chapter two was the literature review whereby past researched data was analysed and research gaps were identified. Literally the objectives were explained more deeply relating to already existing data. Chapter three was the research methodology that included the research design that was used, the population studied, the sample size used, sampling techniques used, sources of data, the data collection methods used, data analysis and techniques used. Chapter four basically was interpretation of the data collected and the data was either expressed in percentages, mean and standard deviation. Chapter five was the summary of findings, conclusions based on the findings and recommendations.Item The implication of internal auditing on the financial performance of commercial banks(Uganda Christian University, 2024-08-30) Naleba Napandu FortuneBackground: Most organizations do not see the value of internal auditing because many see it as a means of snooping on others (Ellis, 2000). Little is known about how internal auditing affects the financial performance of Commercial banks in Uganda, even when it is becoming increasingly clear that internal auditing is a crucial instrument for guaranteeing operational effectiveness, risk management and corporate governance. Objective of the study: The main aim of this study is to examine the influence internal auditing on commercial banks’ financial performance. A case study of Centenary Rural Development Bank, Mapeera Branch. Methodology: The study used a cross sectional study design employing a quantitative research approach and survey data collection method. The target population was comprised of 40 employees from the audit and the risk management departments of staff members who included the internal auditors and risk managers. The study participants were selected using purposive sampling method. Data was then collected through administering the questionnaire and responses were rated on a 5-Likert scale and were coded, cleaned and analyzed for descriptive and inferential (correlational and multiple regression analysis) statistics using SPSS software (version 20.0). Findings: Correlation analysis showed a significant and strong positive correlation (r=0.8, p= 0.000, < 0.005) between corporate governance and financial performance. Furthermore, the relationship between risk management and financial performance was significant although it showed a moderately strong positive correlation (r=0.7, p= 0.000, < 0.05). Results from regression analysis revealed that risk management and corporate governance account for 71% in the variation in financial performance of the bank in the financial performance regression model created and this is significant (R2= 0.705; p=0.000; <0.05). Furthermore, results from the regression revealed a non-significant and positive influence of risk management (β=0.051; p=0.699;>0.05) on financial performance of the bank. In addition, the results from the regression analysis revealed a significant and positive influence of corporate governance (β=0.661; p=0.000;<0.05) on financial performance of the bank.Item The Effect of Account Receivable Management on Financial Performance of an Organization: A Case Study of Case Hospital Kampala(2024-08-29) Jocelyn KuteesaThe overall purpose of this research study is to evaluate the impact of accounts receivable management in an organization with emphasis on Case Hospital Kampala. The research study highlights the current accounts receivable practices used at Case Hospital Kampala, how management of accounts receivable affects financial performance and the enhancement of technology under accounts receivable management.Item Computerized Accounting Systems and Financial Performance of Commercial Banks. A Case of Equity Bank Mukono Branch(Uganda Christian University, 2024-09-04) Comfort MuhimbiseAs the intensity of computer use in commercial institutions greatly improved over the years, this has helped them to improve on their overall financial positions by promoting transparency, accountability and efficiency through faster capturing, processing and communication in information. However, despite the high levels of computerization in place, banks are still unable to deliver real time services to customers which result from high costs of employee training and programming procedures and installation of computer systems. The purpose of the study was to examine the effects of computerized accounting systems on the financial performance of commercial banks in Uganda. The study objectives were to identify the computerized accounting systems used by Equity bank Mukono Branch , to examine the effect of computerized accounting systems on the financial performance of Equity bank as well as to establish the relationship between computerized accounting systems and the financial performance of Equity bank. The study used a cross-sectional research design which was often used in assessing respondents' views towards the effects of computerized accounting systems on financial performance of commercial banks. The case study was Equity bank. The study results revealed that in spite of the costs and system failures, computerization of accounting systems has a positive significance on the performance of Equity bank. These positive impacts include reliability and regularity of reports produced quality information and improved service delivery. Findings further revealed that computerized accounting systems lead to a considerable change in reduction of errors hence attaining accuracy, increased business capacity and improved efficiency in terms of service delivery. The researcher recommends that accounting systems should be more implementation and use of computerized accounting systems to a greater extent and there should be proper training of bank staff on modern basic skills in computers and management principles.Item The Effect of Internal Audit on the Financial Performance of Commercial Banks. A Case Study of Stanbic Bank, Mukono Branch(Uganda Christian University, 2024-09-13) Tasha KeinembabaziThe study focused on the effect of internal audit on the financial performance of commercial banks, a case study of Stanbic Bank, Mukono Branch. This study was guided by three key objectives: to determine the effect of internal audit practices on the financial performance of Stanbic bank mukono,to determine the effect of audit risk management practices on the financial performance of Stanbic bank mukono, and to determine the effect of monitoring and control activities on the financial performance of Stanbic bank Mukono.This study used a mixed-methods approach, combining quantitative and qualitative data. Information was collected using well-crafted questionnaires from a sample size of 30 respondents selected using the stratified random probability and the purposive non-probability sampling techniques among those involved in audit and risk management processes at the bank.The findings of the three objectives indicated that proper internal audit practices contribute to good financial performance due to increased transparency, accuracy in reporting, as well as adherence to regulatory standards. The engagement in practices of audit risk management reduces the potential losses resulting in increasing decision-making. Monitoring and control activities have been found as major means of ensuring continuity of financial stability because discrepancies that may occur in the financial practice are timely addressed before they affect the operations adversely.It was, therefore, concluded that robust internal audit mechanisms significantly influence improvement in the overall financial performance of commercial banks. Recommendations to improve the internal audit functions within the banking sector were also provided.Item The Effect of Electronic Tax System on the Financial Performance of Small and Medium Businesses in Burundi Case Study of Rohero District(Uganda Christian University, 2024-08-29) Danie Stella IgiranezaThe purpose of the study was to examine the effect of electronic tax system has on the financial performance of small and medium sized entreprises.in Rohero district. The study was based on three objectives: to determine the effect of tax registration on the financial performance of the small and medium enterprises; to assess the effect the effect of electronic tax payment on the financial performance of small and medium enterprises and to determine the effect of electronic tax determination on the financial performance of small and medium enterprises. It was based on a descriptive survey design on the use of qualitative and quantitative approaches that was adopted to examine the effects of electronic tax system on the financial performance of small and medium businesses. Questionnaires and interview were used to collect primary and secondary sources of data from 30 respondents using a random sampling. Data analysis was done using SPSS. It is made out of five chapters where they consecutively give an overview of the study including the objectives and problem statement; the literature review; the data collection methods; the data analysis and interpretation and the summary conclusions recommendations. The study was carried out over a four months’ period from April to August 2024.Item Impact of Accounting Records Keeping On the Financial Performance of Small Scale Enterprises:a Case Study of Selected Smes in Mukono District(Uganda Christian University, 2024-08-27) Stellah Kirabo NamugumyaThis research dissertation gives an experience I had during my research period at Uganda Christian University. The executive summary gives a summary of what the dissertation is all about. Chapter one of the research dissertation generally shows the introduction of the study, the background of the study, problem statement, objectives, and scope of the study and the significance of the study. Chapter two mainly looks at the literature review where it focuses on the introduction, overview of the main concepts, empirical review of the specific objectives in detail i.e. the most common accounting record practices used by small scale enterprises, the most common accounting record challenges faced by small scale enterprises and the relationship between the accounting record keeping and financial performance of small scale enterprises in Mukono district. Chapter three looks at the research methodology where it introduces it. It also looks at the research design, population of the study, data sources, research instruments i.e. questionnaires, interviews and observations then also continues to look at the measurement of variables, data collection procedures, ethical consideration and then limitation of the study. Chapter four then talks about presentation analysis and interpretation of the results obtained from the respondents during the study. It goes ahead to introduce it then talks about the profile of the respondents i.e. age, gender. Lastly, chapter five gives the summary on each objectives, conclusion and then recommendations. My remarks on the finding are given in the conclusion I also gave recommendations how to overcome and improve on the identified problem in the study.Item Correlation of Audits and Corporation Tax Evaluation and Avoidance: A Case Study at Munatah and Company Consultants(Uganda Christian University, 2024-08-28) Michael Lionel WaakoMunatah and company located in the heart of Jinja City plays a crucial role in the auditing and tax administration in almost the entire region . The topic Correlation of audits and corporation tax evaluation and avoidance basically gives light to the use of principles of auditing in tax administration so as to create a structure from which auditing is relevant to taxation . Auditing being a principle mostly used in performance of a business and rarely applied in other business aspects such as taxation so as to guide entities on how to overcome the burden of tax liability. Transparency and accountability , most principles of auditing provide accountability and transparency as their managers . This is to say application these are used in taxation to determine accuracies and proper computations . Timely assessments of these can yield into a good firm reputation Other aspects such as assessment of the internal controls enable the company determine ways of mitigating the tax liability and come up with proper ways in which taxes are computed and filed by the entity so as to create a proper image in the communityItem The Effect of the Blockchain Technology on Financial Reporting in Celo Uganda: A Case of Celo Uganda(Uganda Christian University, 2024-09-04) Eunice Elizabeth AkolThe purpose of the study was to assess the effect of the blockchain technology on the financial reporting process of Celo Uganda. This study was guided by the following research questions: What is the relationship between Blockchain Technology and Financial Reporting? What specific mechanisms does Blockchain employ to ensure the accuracy, dependability and transparency in financial Reporting? What are the potential risks and challenges associated with the implementation and integration of Blockchain Technologies into financial reporting? The study used was Celo Uganda. The total population of 45 staff was targeted for the study though, 36 managed to respond. The primary data was collected using structured questionnaires. Qualitative data was analyzed and the output was presented using a descriptive statistic of percentages and by narration. This study investigates the transformative potential of blockchain technology on financial reporting, examining its capacity to enhance transparency, accuracy, and efficiency. By leveraging a mixed-methods approach, combining both qualitative and quantitative data, this research analyzes the effects of blockchain adoption on financial reporting quality, auditability, and stakeholder trust. The findings reveal that blockchain-based financial reporting systems can significantly reduce errors, improve real-time disclosure, and increase stakeholder confidence. However, the study also identifies key challenges, including regulatory uncertainty, scalability limitations, and industry-wide adoption hurdles. The research contributes to the existing literature by providing insights into the benefits and obstacles of integrating blockchain technology into financial reporting, offering recommendations for stakeholders seeking to harness its potential.Item Examining the Impact of Internal Audit on Organisational Performance: A Case of Save the Children Uganda(Uganda Christian University, 2024-08-22) Scovia AnyaitOver time, internal auditing has undergone tremendous change. The evolution of the Internal Auditing Function (IAF) was described by Ramamoorti (2003), who pointed out that at first, the IAF was limited to financial compliance. By 1947, operational and performance characteristics of organizations were added to this responsibility by the Statement of Responsibilities of Internal Auditing. Sawyer (1981) defined internal auditing as an impartial evaluation procedure to guarantee policy compliance, resource efficiency, and alignment with company objectives. Initially, the primary focus of internal auditing was financial audits to verify adherence to regulatory requirements and accounting standards. The early 20th century professionalization of the industry was greatly influenced by the 1941 founding of the Institute of Internal Auditors (IIA) (IIA, 2023). The function's purview was expanded to include operational and performance factors in 1947 with the release of the Statement of Responsibilities of Internal Auditing (IIA, 2023). Internal auditing is a vital role that is implemented in organizations to offer impartial and unbiased evaluations of risk management, control procedures, and governance frameworks. Even though internal auditing is acknowledged as important, many firms struggle to maximize its capabilities in order to improve organizational performance. This study focuses on Save the Children Uganda's (SCU) internal audit procedures. SCU is a well-known global non-governmental organization (NGO) that works to better the lives of children and communities.Item Assessing the Interplay Between Liquidity Levels and Financial Performance of Businesses. “A Case Study of Abayita Ababiri, Entebbe Town Council”(Uganda Christian University, 2024-09-02) Huzaifah LwangaThe schoolwork pursues to determine the stimulus of liquidity administration on the viability and evolution of minor and medium-sized organisations in Uganda. The schoolwork's definite objectives remained to scrutinize the grade of liquidity supervision, productivity, and SME progress in designated expanses of Uganda. Entebbe's pecuniary chronicle commenced throughout the colonist epoch, when it obliged as the directorial pivot of British people in Uganda. Before, sparkling marketplaces, bazaars and vigorous occupation courses arranged the underpinning for a blossoming economy. Nevertheless, the civic underwent its reasonable segment of encounters, predominantly throughout the hot-blooded yonks subsequently after Uganda's unconventionality in 1962. Dogmatic mayhem and pecuniary ambiguity pitched a shroud over originalities, assembling liquidity a valuable article of trade as assurance diminished and bazaars malformed. Throughout these tempestuous epochs, Entebbe initiatives required to revolutionize and acclimatize rapidly in order to subsist. The anecdote of Momma Sarah's drapery workshop is a poignant specimen. Once civic mayhem interrupted source appearances and consumers became anxious, Mommy Sarah long-drawn-out her merchandise charities and moulded alliances with home-grown artisans, so long as a unswerving rivulet of proceeds unfluctuating in the furthermost problematic aeras. The 1980s foreshadowed a newfangled stage of development of pecuniary alteration, pigeon-holed by souq liberalization and the launch of a supplementary self-motivated saleable scenery. Entebbe's premeditated position as the realm's prime intercontinental aerodrome has made it a crucial thespian in Uganda's pecuniary renaissance. The inundation of day-trippers and nominees enhanced the home-grown economy, snowballing petition for harvests and amenities. By way of the new span arrived, Entebbe endured a high-tech uprising that transformed the means industries functioned. The starter of cyberspace finance and portable currency transformed the pecuniary milieu, permitting industries consummate entree to principal and liquidity. Corporations such as Juma's Microchip technology advanced from these progresses, using cyberspace podia to influence newfangled sooqs and rally money movement supervision. viii Contempt these happenings, Entebbe's pathway to pecuniary permanency has remained manifest by impediments. The international monetarist predicament of 2008 triggered shock-waves through the metropolis's economy, divulging faults in liquidity supervision procedures. Industries who had overstretched themselves confronted the punitive authenticity of impoverishment, whereas those with vigilant money investments windswept the gale. Entebbe's unconquerable essence endured the whole shebang. Nowadays, the city is a acknowledgement to the achievement of ingenuity and obstinacy in the aspect of destitution. From the pressurised marketplaces of the ancient to the hi-tech shopfronts of these days, the back-and-forth of liquidity and pecuniary permanency deceits at the sentiment of every single corporate pronouncement completed in Entebbe.Item The Effect of Credit Risk Management on the Financial Performance of Commercial Banks in Uganda: A Case Study of Absa Bank, Mukono District(Uganda Christian University, 2024-09-02) Shamiru MulondoThe study investigated the effect of credit risk management on the financial performance of commercial banks in Uganda, a case study of Absa bank, Mukono. The general objective of the study was to examine the effect of credit risk management on financial performance of commercial banks in Uganda, it was further guided by three other objectives that is to say ; To evaluate how the credit policies adopted by commercial banks in Uganda influence their overall financial performance, to analyse the effect of credit risk management practices on the financial health of commercial banks, to assess the relationship between credit analysis and financial performance. A population of 22 respondents from Absa bank, Mukono was used. A simple random sampling technique was used and all the members of the finite population were given an equal chance to be included in the sample since the target respondents were either engaged or had an idea about the effect of credit risk management on financial performance of commercial banks, these were in a better position to respond to the research questions appropriately. This removed the possible bias that may have arisen as the result of research favouring some respondents. Data was collected using Questionnaires as a data collection instrument.