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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Financial management procedures and service delivery in local governments of Uganda: a case study of nama sub-county, Mukono district local government
(Uganda Christian University, 2026-05-08) Joyce Kirabo
This research was conducted with the aim of investigating the relationship that exists between financial management practices and service delivery in Nama Sub-county in Mukono District Local Government. This research was also conducted with the aim of investigating the objectives of assessing the effect of budget approval on service delivery, the effect of revenue collection on service delivery, and the influence of expenditure control on service delivery in Nama Sub-county. The research design that was used in this research study was a case study research design that was mixed in nature. For this research study, the target population was made up of 80 people, including technical staff, political leaders, parish chiefs, and heads of health centers, primary schools, and community members. According to Krejcie and Morgan (1970) table, the sample size that was used in this research study was made up of 68 people. Correlation analysis indicated that there is a strong positive correlation between budget approval and service delivery (r = 0.682, p < 0.01), revenue collection and service delivery (r = 0.594, p < 0.01), and expenditure control and service delivery (r= 0.735, p < 0.01). Regression analysis indicated that budget approval is a significant predictor of service delivery (β = 0.281, p < 0.05), revenue collection is a significant predictor of service delivery (β = 0.187, p < 0.05), and expenditure control is a significant predictor of service delivery (β = 0.474, p < 0.001). The three variables together explained 65.9 percent of variance for service delivery (R² = 0.659). The study concluded that financial management procedures have a strong and significant effect on service delivery in Nama Sub-county. Qualitative study results indicated that budget approval is often delayed, political disagreements are common, political interference is a barrier to revenue collection, and unretired imprest is a barrier to service delivery. The study also recommended that the Sub-county improves its control of expenditure by implementing a policy which states that no new imprest is to be issued to officers who have outstanding accountability. The Sub-county Council is also to establish a joint budget committee to resolve differences before a full council to approve the budget by 31st May
The relationship between internal controls and risk management in public sector institutions: a Case Study of Uganda Clays
(Uganda Christian University, 2026-05-08) Grace Ninisiima
In this study, the interaction between internal controls and risk management in the public sector organizations through the example of Uganda Clays Limited was discussed. It poses the question of whether robust internal controls will enhance the risk management and the overall performance. The research aimed to combine a survey (quantitative) and interviews (qualitative) with Uganda Clays employees. Findings indicate that companies that have a strong internal control also have an excellent risk-management practice. Employees claimed that with good controls, financial reports were more reliable, and fraud and errors were minimized, and the company was within the confines of the laws. They observed as well that incorporation of risk management increased performance and reduced losses of money, which enhanced the stability of the organizations. The study highlights the importance of risk-conscious culture and the ongoing training of the staff. Lastly, it provides feasible recommendations to the public sector organizations with a view to enhancing internal control and risk-management systems and eventually enhance good governance, accountability and service delivery.
Financial literacy on youth unemployment: case study of university graduates in Koboko municipality,Koboko district
(Uganda Christian University, 2026-04-21) Dennis Kenyi
This study examined the impact of financial literacy on youth unemployment among university graduates in Koboko Municipality, Koboko District, Uganda. The study was motivated by the persistent challenge of graduate unemployment despite government interventions aimed at improving youth livelihoods. Specifically, the study investigated the relationship between financial literacy and employment status, the role of financial literacy in entrepreneurial engagement, its influence on sustainable self employment, and the challenges graduates face in applying financial knowledge.A quantitative cross sectional research design was employed, using a structured questionnaire to collect data from a sample of 100 university graduates, of which 92 responses were analyzed. Both descriptive and inferential statistical techniques were used to analyze the data, including frequencies, percentages, and correlation analysis. The findings revealed a significant positive relationship between financial literacy and employment outcomes. Graduates with higher levels of financial literacy particularly in budgeting, saving, and responsible borrowing were more likely to be employed or engaged in self-employment. Financial literacy was also found to positively influence entrepreneurial engagement, although sustainability of businesses remained a challenge. Furthermore, financial literacy significantly contributed to the ability of graduates to achieve stable and sustainable self-employment. However, the study identified key challenges, including limited access to financial training and difficulties in applying financial knowledge in real life situations. The study concludes that financial literacy is a critical factor in reducing youth unemployment by enhancing employability, promoting entrepreneurship, and supporting sustainable livelihoods. It recommends the integration of practical financial literacy training into university curricula, increased support from government and development partners, and continuous financial skills development among graduates.
Financial management and sustainability of selected business enterprises in Kampala Central Business District
(Uganda Christian University, 2026-04-17) Allan Atwiine
This study aimed to examine how financial management practices influence the SMEs performance operating in Kampala Central Business District, Uganda. The study followed three main objectives: to analyze the effect of financial reporting on SME performance, to assess how working capital management affects performance, and to evaluate the role of budgeting in improving SME outcomes. The research adopted both survey and descriptive research designs in order to clearly explain the study variables. Descriptive surveys were particularly useful in identifying relationships between variables and providing a clear quantitative description of the situation, while also observing behaviors. The study mainly focused on quantitative data analysis. The results showed that financial reporting practices among SMEs were fairly satisfactory, with an average score of 3.5. Working capital management was rated slightly higher, with a mean of 3.69, while budgeting also showed a satisfactory level with a mean of 3.44. Overall, the profitability of SMEs was moderate, reflected by a mean score of 3.4. Further analysis revealed that financial reporting has a significant effect on SME performance (R² = 0.153, p = 0.000), meaning it contributes positively to business outcomes. Similarly, working capital management was found to significantly influence performance (R² = 0.234, p = 0.000), indicating its strong role in ensuring business success. Budgeting showed the highest impact among the three variables (R² = 0.286, p = 0.000), confirming that it plays a major role in improving SME performance in Kampala. From these findings, the researcher concluded that proper financial reporting is essential for enhancing SME performance, especially since it relates closely to managing the cash conversion cycle. The study also noted that SMEs that maintain a good balance between components of working capital—such as cash, receivables, inventory, and payables—tend to perform better. In addition, budgeting was found to be very important, particularly when businesses seek financial support from banks, as lenders often require financial projections before issuing loans. Budgeting also helps businesses track their progress toward achieving set goals. Based on the results, the study recommended that SME owners should establish strong systems for monitoring financial transactions, ensuring that all payments are properly recorded and tracked to improve financial efficiency and reduce errors. It also suggested that business owners and managers should adopt effective working capital management practices, such as using flexible and efficient methods of collecting funds, to improve performance. Overall, SMEs are encouraged to carefully implement financial management in order to enhance profitability, growth, and market share. However, since these practices can be time-consuming and require resources, they should be applied properly and consistently to achieve the desired financial goals.
Budgetary Controls and the Financial Performance of Small Businesses in Bugujju, Mukono, Uganda
(Uganda Christian University, 2026-05-05) Jokwan Nyawech
This study assessed the correlation between budget control and the financial performance of small firms based in Bugujju, Mukono, Uganda. The study was specifically concerned with; finding out the correlation between budget planning and financial performance of small firms in Bugujju, identifying the correlation between budget implementation and financial performance of small firms in Bugujju, and assessing the correlation between budget reviewing and financial performance of small firms in Bugujju. The study was conducted utilizing a quantitative research approach and a cross-sectional survey research design. Questionnaires were employed to gather the data, and a straightforward random sample technique was applied. This study employed a sample size of 44 registered small enterprises in Bugujju, Mukono Municipality, each represented by a manager or owner. The study findings established that budgetary controls specifically budget planning, implementation, and review are widely practiced among small businesses in Bugujju and significantly enhance financial performance through improved financial discipline, resource allocation, accountability, and decision-making; this is supported by strong positive and statistically significant relationships between budget planning (r = 0.663, p < 0.05), budget implementation (r = 0.587, p < 0.05), and budget review (r = 0.645, p < 0.05) with financial performance. Lastly, the survey encouraged that small businesses in Bugujju institutionalize formal finances planning, reinforce finances implementation, conduct everyday price range reviews, combine beyond overall performance into future budgets, and undertake effective tracking and reporting mechanisms to decorate economic discipline, responsibility, resource utilization, and average monetary overall performance.
Electronic tax system and business taxation performance: a case study of engineering firms in Uganda
(Uganda Christian University, 2026-04-23) Ester Kessy
This research paper analysed how the effect of the introduction of electronic tax systems on the performance of business taxation on the engineering businesses in Uganda. This research aimed at fulfilling the following three objectives; first, in gauging the effects of e-tax (e-tax) system on the business taxation performance; second, to examine the relationship between e- tax compliance and taxation efficiency and thirdly, to determine the challenges facing engineering firms in enforcing the tax system. The theoretical framework relied on the Technology Acceptance Model (TAM) in which technology acceptance can be regarded as the perception of usefulness and effortlessness. It takes into consideration the Theory of Compliance, which studies the effects of enforcement and support structures on the behavior of taxpayers. It used a cross-sectional survey which was done through qualitative and quantitative methods with an objective of 100 registered firms in Uganda. The sample was selected among a group of 80 participants who was a representation of managers, accountants, and engineers through purposive and stratified sampling techniques. The structured questionnaire and document review were used as a source of data collection. Data were analysed through SPSS, both to give a descriptive and inferential statistics analysis and qualitative data analysed thematically. electronic taxation systems are effective in business taxation performance in terms of improved accuracy in tax calculation, minimization of filing errors, and submission in a timely manner. Correlation analysis proved that there were strong positive relationships in e-tax utilization and taxation performance and regression analysis showed that the e-tax utilization justified a significant proportion (61%) of the variance of the taxation performance. issues that have affected this include bad ICT infrastructure and the inability to depend on the internet to carry out business at remote project sites, low levels of digital literacy and lack of proper training among staff members in firms. This research concludes that even though the electronic tax systems have a positive relationship with the performance of the business in terms of tax remittance through compliance and accuracy, and the system design in order to realize the benefits fully. To rectify such a knot the study has suggested to the engineering companies to invest in constant employee training and taxation boards who invest in digital infrastructure, especially in project engineering company customizing the system to suit financial realities of the engineering industry. These results give sector a results that usable in wider policy development to enhance digital taxation in the engineering sector in Uganda and can act as a case study during other policy developments in project-based industries.
Electronic tax adoption and tax compliance among Small and Medium Enterprises: a case study of Fort Portal Central Fort Portal Municipality Kabarole District Uganda
(Uganda Christian University, 2026-04-22) Collins Ninsiima Azoora
This study explores the relationship between electronic tax adoption and tax compliance among small and medium enterprises in FortPortal Municipality Kabarole district Uganda . While Uganda Revenue Authority has accelerated digital integration through systems like EFRIS. Despite intended benefits , many users expressed dissatisfaction with major roll outs like the Electronic Fiscal Receipting and Invoicing System that faced immediate pushback . The research adopted a cross sectional ,mixed methods design utilizing questionnaires from 151 valid respondents and 12 purposive interviews . The data was analysed using SPSS and thematic analysis to better understand the objectives of the study them being , adoption levels, impact on compliance and existing challenges. The findings reveal that e-tax adoption in Fort Portal is moderate and unevenly distributed with higher and better results in hospitality and wholesale sectors. Adopters reported timeliness and 24/7 filling access as key benefits but overall impact on compliance costs remained neutral as businesses struggle with upfront investments. The study identified system downtime during peak periods (mean - 4.42) and high infrastructure costs (mean - 4.28) and digital literacy gap as major barriers to sustained use. The study concludes that while electronic tax systems offer genuine administrative benefits , they have not yet shifted the broader compliance culture due to persistent technical and skill issues. Recommendations include implementing targeted digital literacy training in local languages , simplifying the user interface .
Digital marketing adoption and SME's sales performance: a case study of Abaita Ababiri
(Uganda Christian University, 2026-04-17) Daniel Ainebyona
This research was conducted with the objective to examine the correlation between adaptation of digital marketing and sales performance of Small and Medium Enterprises in Abaita Ababiri. It had three objectives as follows: ‘to determine the digital marketing platforms used by SMEs to determine the extent to which sales performance was experienced by the SMEs and to determine the relationship between digital marketing and sales performance cross sectional survey research design was applied data was collected using a quantitative method from 30 respondents in Abaita Ababiri Questionnaires was used for data collection data was analyzed using SPSS package The results obtained indicate that among the digital platforms Social Media ranks highest at 36.7%, followed by Mobile Marketing with 26.7%. The study also indicates that most of SMEs 66.7% have small digital marketing budgets less than 50,000/= Ugandan shillings. The correlation between variables through Pearson Correlation reveals that there is a significant strong positive correlation r=0.742 between digital marketing adaptation and sales performance with a significance value of p= 000 This research concludes that digital marketing enhances small business sales growth in suburban localities. High data prices and low technical expertise on the other hand still deter complete utilization of digital services the research further advises SME associations in that locality to conduct hands on digital literacy training programs telecommunication companies on the other hand should give attractive business data bundles to SMEs businesses should consider using local languages such as Luganda to enhance customer base connectivity in Abayita Ababiri.
The impact of fintech on financial inclusion in Mukono District, Uganda
(Uganda Christian University, 2026-04-16) Phillip Pavel Oketayot
This paper sought to investigate the effect of Financial Technology (Fintech) on financial inclusion in Mukono District, Uganda. Even though there have been tremendous improvements in the provision of financial services through mobile money in Uganda, the rural dwellers are still faced with several challenges that impede their access to formal financial services, such as lack of knowledge about technology, insufficient infrastructure, and socio-cultural issues. This study employed a quantitative research design where correlation and cross-sections were used. The participants for this study comprised 200 people who resided in rural areas and users of Fintech in Mukono District. It was found that 62% of the participants were highly adopted in fintechs using mobile money services like MTN Mobile Money (88.5%) and Airtel Money (66.5%). The findings from multiple linear regression analyses indicated that the three variables combined significantly predicted 61.8% of the variability in financial inclusion (F(3,196) = 132.76, R2 = 0.618, p < 0.001). Fintech adoption was the most significant predictor of financial inclusion (β = 0.452, p < 0.001), and socio-economic factors played a partial mediating role in this relationship (indirect effect = 0.27, SE = 0.04, p < 0.01 Tertiary education, household income per month, and gender emerged as major socio-economic factors influencing the adoption of fintech and financial inclusion. Through cross-tabulation, it was discovered that individuals who had received tertiary education were nearly two times more likely to use fintech than those who had only primary education or lower (χ2 = 38.24, p < 0.001). There remained a gender gap, where women were less likely to access digital financial services because of cultural barriers, lack of mobile phones, and financial freedom. Conclusion: This research study reveals that there is an enormous transformational power for fintech to boost financial inclusion in rural Uganda. However, such transformation can only be achieved by overcoming socio-economic and technological obstacles that are prevalent among women, poor people, and individuals with little formal education. This study suggests several recommendations to address the challenges mentioned above.
The effects of mobile money usage on the financial performance of SME'S in Uganda
(Uganda Christian University, 2026-05-11) Shamilah Ahumuza
The study was aimed at investigating the impact of mobile money usage on the financial Conclusions made in this study show that the quantitative approach was chosen by the researcher to their impact on each other. Mobile money usage includes factors like adoption of mobile money, document to give them any form of financial documentation. Information generated from B2B for collecting data on SMEs in Uganda in relation to the effect of mobile money usage on their business resource in that 88% of SMEs use it as a prerequisite to engaging in markets. According In conclusion, it can be stated that adoption, frequency, and type of mobile money usage influence ability to operate despite any geographical barriers. Secondly, transaction frequency was another financial illiteracy hinders complete exploitation of the opportunities created. 2023. The study focused on analyzing the relationship between the two variables that were mobile transaction statements and saving transactions reduces the information barrier and provides a as the time spent on making travel, risk of theft, and accounting mistakes, thus increasing profit intermediary. For 70% of SMEs, particularly in rural settings, mobile money statement is the first Financial Intermediation theory. revenue, profitability, and access to credit. frequency of usage, and purposes of use while the financial performance indicators include sales variables, that is, mobile money usage and financial performance of SMEs in Uganda. These were to TAM, the usefulness of quick and remote transactions has enhanced revenue through SMEs’ The researcher applied several theoretical concepts to understand the relationship between the two money usage and financial performance of small and medium enterprises in Uganda with respect and affirming Transaction Cost Economics Theory. Thirdly, mobile money acts as a great financial Mobile money technology has transformed from being just a “payment convenience” to a valuable performance of small and medium enterprises in Uganda in relation to the findings of Finscope Technology Acceptance Model (TAM), Transaction Cost Economics theory, and finally the financial performance using the data set of Finscope 2023 as the main data source for the study. means to obtain finance without having to offer any collateral.Fourthly, high transaction cost and crucial variable that facilitated operational efficiency by minimizing hidden transaction costs such financial performance of SMEs in Uganda.
Microfinance credit terms and the financial performance of small-scale enterprises in Mukono Central Division
(Uganda Christian University, 2026-05-08) Emmanuel Muwanguzi
The growth and sustainability of SSEs is crucial for Uganda's economy. Small businesses help with progress in the economy by offering job opportunities and lifting people out of hardship. Even so, a large number of these small-scale enterprises struggle just to stay in business because capital remains hard to get. Loans from Micro-finance institutions have become a common solution towards stability for these Small-Scale enterprises. In addition to that is what comes with those loans, for example like how much they have to pay back, time constraints on payments, or needing assets upfront can shape whether a business is successful or barely survives. This research used a cross-sectional survey method combining numbers and personal insights where the quantitative and qualitative approaches were used. All officially listed small scale enterprises in Mukono Central Division made up the group being studied. Representation across different business types was balanced through random selection. Information came mainly from a questionnaire form filled out directly by participants, shaped around what the study aimed to find. Before full use, the form underwent testing for accuracy via the Content Validity Index (CVI). Its consistency in results would later be checked using Cronbach’s Alpha measure. Data entered into SPSS 20 went through coding before examination. To outline patterns, measures like averages, frequency counts, proportions, and spread around the mean shaped the summary approach instead of just listing numbers. Relationships linking credit conditions from microfinance lenders to business money results emerged via regression plus correlation methods. From start to finish, respect guided every step participant knew their role, could leave anytime, privacy stayed protected. Each person learned why the work mattered, trusted details shared would stay private, applied strictly for learning reasons. Results might quietly show those running lending groups, local decision makers, small shop owners in Mukono Central Division how adjusting loan rules could strengthen cash outcomes and also ensure the Sustainability of Small-scale enterprises.
The effect of financial inclusion on household saving patterns in Uganda
(Uganda Christian University, 2026-05-06) Nicholas Mulumba Mujjuni
This study analyses the effect of financial inclusion on household saving behaviour, in Uganda according to the national representative FinScope Uganda 2023 Survey (N = 3,176 adults, weighted). Financial inclusion is also measured in three dimensions access (formal bank account ownership and proximity), usage (active mobile money use and SACCOs/VSLAs), and capability (financial literacy index) and household saving is also measured in two dimensions participation (any saving) and formality (use of semi-formal/community formal channels). The survey-weighted logistic regression results show that the active use of the mobile money is a strong predictor of the likelihood of any saving (OR = 4.67, p < 0.001) and formal/semi-formal saving (OR = 3.71, p < 0.001). Formal bank account ownership is an important predictor of semi-formal saving (OR = 2.19, p < 0.001) but does not affect overall saving participation. Surprisingly, both of them have negative correlation with above-median financial literacy (OR = 0.55 and 0.51, p < 0.001), which would suggest that more financially literate households may not rely on precautionary or group savings strategies. The urban/rural subgroups and the presence of gender, age, education, income and region are strong in the impacts. The study finds that the most influential element of saving behaviour in Uganda is the digital financial services, and the traditional bank accounts supplement the semi-formal channels. Responses to the policy should then be to augment the availability of credible mobile money infrastructure, to develop product-specific savings products and to provide behaviourally-targeted financial literacy programmes as opposed to knowledge-only interventions. Keywords: Financial inclusion, household saving, mobile money, financial literacy, Uganda, FinScope 2023.
The impact of internal controls on the financial sustainability of savings and credit cooperative societies (saccos) a case study of tumaini saccos in arusha, Tanzania
(Uganda Christian University, 2026-04-23) Hannah Stanley Hotay
This study examined how different components of internal control systems influence the financial sustainability of Savings and Credit Cooperative Organizations (SACCOs), focusing on Tumaini SACCO in Arusha, Tanzania. The study specifically aimed to assess the effect of the control environment on financial sustainability, evaluate how control activities and monitoring practices contribute to financial performance, and establish the relationship between internal controls and financial sustainability within the SACCO. A cross-sectional research design was adopted to analyze the relationship between the study variables. The study targeted 47 employees from different departments of Tumaini SACCO, from which a sample of 42 respondents was selected using appropriate sampling techniques. Data was collected using structured questionnaires and later analyzed with the help of SPSS software. Descriptive statistics, including means and standard deviations, were used to summarize the data, while correlation and regression analysis were applied to determine the strength and nature of the relationship between internal controls and financial sustainability. The findings revealed that Tumaini SACCO has relatively strong internal control systems in place, supported by a well-established control environment, defined control activities, and ongoing monitoring practices. Although risk assessment measures were present, some gaps were noted, particularly in the regular review and updating of risk management strategies. The SACCO also showed strong performance in terms of financial sustainability, with key indicators such as profitability, liquidity, and loan recovery rated highly. In addition, the results indicated a very strong positive relationship between internal control systems and financial sustainability, with a correlation coefficient of 0.992. The regression analysis further showed that internal controls account for 98.5% of the variations in financial sustainability. Based on these findings, the study concluded that effective internal control systems play a significant role in enhancing the financial sustainability of SACCOs.
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

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