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EFFECTS OF STRESS ON THE HOUSEHOLD DEVELOPMENT, KYANAMIRA SUBCOUNTY, KABALE DISTRICT.
(UGANDA CHRISTIAN UNIVERSITY, 2025-10-14) ANKUNDA BLESSING
ABSTRACT
This study explored the effects of stress on household development in Kyanamira Subcounty, Kabale District. It was guided by three main objectives: to identify the causes of stress within households, examine how stress affects household development, and propose strategies to reduce stress and promote family well-being. A descriptive survey design was used, combining both qualitative and quantitative approaches to gain a well-rounded understanding of the issue. The research involved 99 participants, including household members, local leaders, community development officers, and health workers, who provided data through structured questionnaires and interviews.
The study's descriptive survey approach allows for the collection of both qualitative and quantitative data. To ensure that all groups were fairly represented, stratified random sampling was employed. Focus groups, key informant interviews, and structured questionnaires were used to collect data. While qualitative data was thematically investigated to reveal deeper patterns and insights linked to household stress and development, quantitative data was analysed using descriptive statistics such as frequencies and percentages.
The results showed that households are impacted by a number of stressors. One of the main causes was financial instability, which made it hard for families to pay for necessities like food, medical care, and education. Family disputes (such domestic abuse and marital problems), pressure from the workplace, particularly for breadwinners, and health problems including chronic disease and incapacity were additional stressors. Household members' stress levels were also observed to rise in response to peer pressure, societal expectations, and the demands of modern living. It has been demonstrated that stress has a broad impact on household development. People who were under stress found it difficult to concentrate and work efficiently, which resulted in lower income levels and decreased economic production. There were also more incidences of anxiety, depression, high blood pressure, and related disorders, which had a negative impact on mental and physical health. Family ties were upset by prolonged stress, which frequently resulted in divorce, neglect, and bad parenting. Additionally, it resulted in poor financial decision-making, which had an adverse effect on financial planning, savings, and investments. Stress in the family was linked to children's low academic performance and difficulties focusing.
The study suggested a number of stress-reduction techniques to deal with these issues. These included providing community-based guidance and counselling services via peer support groups and experts. To increase household income, the government and non-governmental organizations were urged to support economic empowerment initiatives such as financial literacy, income-generating activities, and vocational training. The study also underlined how crucial it is to improve family ties through dispute resolution techniques, parenting classes, and open communication. It was believed that raising awareness of mental health issues through community initiatives was essential to assisting people in recognising and better managing stress.
The creation and execution of supportive policies by local governments, such as workplace mental health programs, accessible and reasonably priced healthcare, and community wellness programs, were among the other recommendations. Parents and students were encouraged to learn stress management techniques in schools. In order to lessen the financial strains that lead to stress, broader economic activities like job creation and better credit availability were also considered essential. According to the study, creative stress-reduction techniques catered to the unique circumstances of rural areas should be the focus of future research. The study concluded that stress significantly affects health, productivity, relationships, and education in Kyanamira Sub County, which in turn affects household development. In order to successfully address stress-related issues and advance long-term, sustainable development, it advocated for a cooperative, multi-sectorial strategy involving legislators, community leaders, non-governmental organizations, and households themselves.
SALES AND INVENTORY MANAGEMENT SYSTEM A CASE STUDY OF KANABA ELECTRONICS IN KABALE MUNICIPALITY
(UGANDA CHRISTIAN UNIVERSITY, 2025-10-08) TUKWATSA ACKLINE
This current research project focuses on developing a sales and inventory management
system that would be especially designed for Kanaba Electronics, which is based in
Kabale Municipality. The study outlines gaps in current sales and inventory management
practices and uses advanced data analytics to bridge the gaps. The system design is
aimed at enhancing inventory accuracy, the quality of financial reporting, and
streamlined decision-making processes. Methodologies utilized include surveys,
interviews, and extensive system testing. The study reveals tangible improvements in
operational effectiveness, inventory accuracy, and financial completeness. In addition,
the system reduces human error, implements predictive analytics, and provides real
time reporting, thus making it an invaluable tool for small businesses which want to
automate their processes.
THE YOUTH MINISTRY AND ANGLICAN CHURCH DEVELOPMENT IN RUBAARE ARCHDEACONRY, SOUTH ANKOLE DIOCESE PROVINCE OF UGANDA
(Uganda Christian University, 2025-08-14) MUHANGUZI EVAN
The study was conducted to assess the role of the youth ministry in the development of the
Anglican Church in Rubaare Archdeaconry, South Ankole Diocese. Guided by three specific
objectives—to analyze the contributions of youth ministry to church growth, identify the
challenges hindering its effectiveness, and propose practical strategies for enhancing youth
engagement—the research adopted a descriptive design and employed both qualitative and
quantitative methods. A total of 52 respondents were sampled from various church roles to provide
diverse perspectives. The findings revealed that youth ministry significantly contributes to the
church's spiritual, social, and structural development through active involvement in evangelism,
worship leadership, community service, and outreach programs. However, the effectiveness of
youth ministry is constrained by limited financial support, lack of mentorship, exclusion from
leadership structures, and intergenerational misunderstandings. The study proposed several
strategies to enhance youth engagement, including mentorship programs, financial empowerment,
youth inclusion in leadership, and the promotion of creative and digital ministries. The study
concluded that youth ministry is a vital force in church development and sustainability, and its full
potential can only be realized when young people are not only seen as future leaders but also
empowered as active participants in the church’s current mission. It recommended intentional
mentorship, inclusion in decision-making, and structured support systems to strengthen youth
contributions to the holistic growth of the church.
DECODING DIGITAL IDENTITIES AND EXPLORATION OF WHATSAPP STATUS CONTENT AND LECTURERS’ PERCEPTIONS OF UGANDA CHRISTIAN UNIVERSITY- BISHOP BARHAM UNIVERSITY COLLEGE KABALE STUDENTS’ ACADEMIC AND SOCIAL IDENTITY
(UGANDA CHRISTIAN UNIVERSITY, 2025-08-15) ARINDA IVONE
THE ROLE OF MOTHERS UNION IN CHILDREN’S MINISTRY. A CASE STUDY OF KIGARAMA ONE C.O.U PARISH, KIGARAMA ARCHDEACONRY, WEST ANKOLE DIOCESE.
(UGANDA CHRISTIAN UNIVERSITY, 2025-08-15) ABAHO ABIAS
The Mothers’ Union plays a vital role in nurturing and shaping the spiritual, moral, and
social development of children within the church and community. This study examines
the contribution of the Mothers’ Union to children’s ministry, focusing on its programs,
teaching approaches, and supportive roles in promoting Christian values among the
younger generation. Using both qualitative and quantitative methods, the research
highlights how Mothers’ Union members engage in Sunday school teaching, mentorship,
and the organization of activities that foster holistic child development. Findings reveal
that the Mothers’ Union provides a stable foundation for children’s spiritual growth,
moral guidance, and social skills, while also collaborating with church leadership and
parents to address challenges such as limited resources and changing societal values.
The study concludes that strengthening the capacity of the Mothers’ Union through
training and resource provision can significantly enhance the effectiveness of children’s
ministry, ensuring that children grow in faith, knowledge, and character.
THE INFLUENCE OF FEMALE CLERGY IN ANGLICAN CHURCH OF UGANDA: WITH SPECIFIC REFERENCE TO THE DIOCESE OF KIGEZI, ALL SAINTS ARCHDEACONRY
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-04) AKATUHURIRA FRANK BINDEBA
ABSTRACT
The study examined the influence of female clergy in Anglican Church of Uganda with
specific reference to the Diocese of Kigezi, All Saints Archdeaconry. It looked at the
contributions, challenges and possible solutions to the challenges faced by female
clergy in performing their tasks and assignments in the Anglican church of Uganda in
the Diocese of Kigezi and especially in All Saints Archdeaconry.
The study used cross sectional research design. The qualitative method in data analysis,
questionnaires and Interview guides as instruments in data collection were used. The
sample size had 31 respondents including 7 female clergy, 6 male clergy and 18 lay
Anglican Christians.
The study found out that female clergy have significant duties that they play in the
growth of the Anglican Church. These roles included: spreading Christianity, being role
models, educators and uniting people, the challenges faced included family issues like
raising up children, caring for husbands, there was also disunity and lack of time to fully
do their work. The solutions to the challenges included having debates, seminars and
emphasising education for all.
The study concluded that; female clergy promote church growth through spreading
Christianity, being role models to other women, fostering unity and cooperation in the
church of Uganda especially in the Diocese of Kigezi.
A SCALABLE MULTI-STORE E-COMMERCE PLATFORM WITH CUSTOMISABLE DASHBOARDS A CASE STUDY OF RUBAARE TOWN COUNCIL, NTUNGAMO DISTRICT
(UGANDA CHRISTIAN UNIVERSITY, 2025-06-25) NATUKUNDA JOSEPH
This research aims at the creation of a scalable multi-store e-commerce platform for small and medium-sized enterprises (SMEs) in Rubaare Town Council, Ntungamo District, Uganda. The fast expansion of online commerce offers opportunities as well as challenges to local businesses seeking to improve their market outreach. However, most SMEs encounter major obstacles, such as disjointed management systems and increased operating expenses. This research aims to address these issues by proposing a centralized platform that will enhance user experience, operational efficiency, and customer engagement.
To achieve this aim, qualitative data were collected through interviews and observations of key stakeholders, including business owners, e-commerce specialists, and users of existing platforms. The findings demonstrate a clear need for an interface that is both user-friendly and customizable, in addition to centralized management and integrated payment systems to promote efficiency in operations. A prototype platform was developed and tested with regard to demonstrating significant improvements in usability and participant satisfaction. The research concludes that a customized multi-store e-commerce platform has the potential to greatly improve the operational capacities of SMEs, allowing them to compete favorably in the online market. Recommendations are made to business owners, developers of platforms, and policymakers on how to establish a conducive environment for the development of e-commerce in Uganda.
PROCUREMENT PRACTICES AND RISK MANAGEMENT IN LOCAL GOVERNMENT; A CASE STUDY OF KANUNGU DISTRICT LOCAL GOVERNMENT
(UGANDA CHRISTIAN UNIVERSITY, 2025-07-30) NINSIIMA LAUBEN
The study investigated procurement practices and their role in risk
management within Kanungu District Local Government. The objectives of
the study were: to identify the procurement practices employed by Kanungu
District Local Government, to examine the indicators of risk management
within the procurement process in the district, and to evaluate the
contribution of effective procurement practices to risk management. A
descriptive survey design was employed, and data was collected from a
sample of 80 respondents, including procurement officers, district officials,
and service providers engaged in procurement activities. Findings from the
study revealed that while there is some level of transparency and fair
competition in the procurement system, several weaknesses persist, including
limited adoption of e-procurement, unclear procurement policies, and a lack
of emphasis on sustainability and cost-effectiveness. Additionally, the study
found out that although supplier evaluation and monitoring mechanisms exist,
critical elements of risk management such as contingency planning,
performance guarantees, and regular audits were either lacking or not well
institutionalized. This implies that the district remains vulnerable to
procurement inefficiencies and contractor-related risks. Furthermore, while
certain practices like competitive tendering and policy clarity contribute to
mitigating risk, the absence of staff training, ethical standards enforcement,
and integrated risk strategies limits the district’s capacity to manage
procurement-related risks effectively. The study concluded that effective
procurement practices are essential in strengthening risk management
frameworks and improving service delivery. It recommended that Kanungu
District Local Government should adopt clear procurement policies, fully
embrace e-procurement systems, institutionalize regular risk assessments,
and invest in staff training and ethical procurement standards. These
measures are vital for promoting transparency, accountability, and
sustainable procurement, thereby reducing risks and enhancing performance
in public service delivery.
THE EFFECTS OF MALE CIRCUMCISION [IMBALU] ON THE ACADEMIC PERFORMANCE OF PRIMARY SCHOOL CHILDREN IN NABWEYA SUB-COUNTY, BUDUDA DISTRICT.
(Uganda Christian University, 2025-08-20) BISIKWA ALICE JENIPHER
The study was on the effects of Male Circumcision (Imbalu) on the Academic Performance of Primary School Children in Nabweya Sub-County, Bududa District. The study was guided by three specific objectives. To find out how male circumcision has led to the decline in the performance of children, to examine how pre-circumcision dance has affected attendance in school during male circumcision season, and to identify the impact of the “circumcision dance (Inemba)” on the participation of children in school activities during male circumcision season. The researcher adopted a descriptive survey design which employed both qualitative and quantitative data collection methods. A total of 80 respondents was targeted for the study from which only 72 was sampled to participate in the study. Simple random and purposive sampling was used to select the respondents. Both qualitative and qualitative analysis was conducted. The study found out that male circumcision period affects the academic performance of children in the area, this is so because they absent them themselves from school, also the study found out that pre-cultural dance hinders leaners attendance in school because if they have a candidate to circumcise, the family members and friends are required to participate in the dance in preparation of the circumcision till the circumcision is done. The study as well found out that the cultural dance in most cases affects children’s participation in school. This is so because the children tend to follow the cultural dance and forget about going to school. From the findings of the study, the following recommendations were made in line with the major objectives which guided the study; Male circumcision should be put in seasons when pupils are not school going so that they don’t dodge school to attend to the functions, there is need to train the people on better treatment methods so as to enhance faster healing among the candidates so that they resume school as fast as possible. There should be limit to the number of a days taken to dance the cultural dance in preparation for circumcision so as to avoid wasting of time for the learners before resuming back to attend school.
High Fuel Price and Performance of Organisations: A Case Study of Nile Plastics Company Limited in Uganda
(Uganda Christian University, 2025-10-08) Ambrose Okello
This study explores the impact of escalating fuel prices on organizational performance, using Nile Plastics Company Limited in Uganda as a case study. The research examines how high fuel costs influence key performance indicators, including operational expenses, sales volume, profitability, and market share. A descriptive, cross‑sectional design was employed, with quantitative data collected via structured questionnaires distributed to staff across departments within the company. Findings indicate that high fuel prices driven by geopolitical tensions, fluctuations in exchange rates and elevated taxation substantially increase operational costs, disrupt supply chains, and erode profitability and sales performance. Mitigation strategies such as efficient route planning, bulk purchasing, and cost-cutting measures are implemented but are largely reactive and insufficient. The study recommends more proactive measures, including government tax incentives, investment in alternative energy sources, and enhanced contingency planning by organizations. These insights are significant for policymakers and businesses in the oil, gas, and manufacturing sectors aiming to strengthen resilience against fuel price volatility.
Keywords: fuel prices, organizational performance, operational costs, supply chain, mitigation strategies
Assessing the Workforce Diversity and Inclusion in the Oil and Gas Industry
(Uganda Christian University, 2025-10-08) Beatrice Acouth Paul Kuol
The study examined the workforce diversity and inclusion in SUDD petroleum operating company, Juba South Sudan. The company's workforce is highly diverse, with 60% of employees from different ethnic backgrounds, 30% female representation in the workforce and 20% of employees from various religious backgrounds. The study was guided by the objectives to examine the collaboration on inclusion, to examine the commitment on inclusion and to examine the ability on inclusion Sudd Petroleum operating Company, Juba South Sudan. The study adopted a descriptive design, the researcher selected 52 respondents using Krejucie, Robert, Morgan, Daryle table of 1970. The correlation analysis revealed a positive and statistically significant relationship between workforce diversity and inclusion at Sudd Petroleum Operating Company. The Pearson correlation coefficient of r = 0.340 indicates a moderate positive relationship, suggesting that as workforce diversity increases, inclusion within the organization also tends to improve. The significance value of p = 0.014 (p < 0.05) confirms that this relationship is statistically significant and not due to random chance. The regression analysis indicates that collaboration, commitment, and ability jointly have a significant but modest effect on inclusion at Sudd Petroleum Operating Company. The model shows a correlation coefficient of R = 0.400, with an R Square of 0.160, meaning that about 16% of the variation in inclusion is explained by the three predictors. The company should invest in building employee competencies through continuous training, mentorship, and skills development programs. The organization should strengthen teamwork and cross-departmental engagement by creating platforms for shared decision-making, promoting transparent communication, and encouraging joint problem- solving. The study concludes that SPOC employees generally possess the skills and capacities to engage inclusively, but gaps remain in managerial capabilities, training provision, and organizational responsiveness to inclusion challenges.
The Influence of Music on the Church Worship in North West Ankole Diocese
(Uganda Christian University, 2025-10-13) Joshua Akampurira
The study aimed at exploring the influence of music on the church worship in
North West Ankole Diocese. The study objectives included; to assess how music
can spiritually influence the church worship, to examine the obstacles
undermining the functions or roles of music in church worship, and to suggest
practical measure by which the stakeholders can work to improve the extensive
music ministry and there by fill the apparent gap. The study employed a
descriptive research design.
The study concluded that music has a great influence on the church worship in
North West Ankole Diocese. The Church music department should be given
adequate resources to effectively and timely buy the modern musical instruments.
There is need for participatory budgeting and planning so as to have enough
budgets for the purchase of planned instruments, and motivating the music
leaders. This should be done alongside Clergy supervision and direct involvement
to make sure that there is value for money within Church; and areas of further
research were suggested.
The Effect of Homelessness on the Overall Welfare of Children: A Case of Mukono State, Uganda
(Uganda Christian University, 2025-10-20) Pretty Anirwoth
Children need the nurturing of their parents, especially mothers in order to become responsible adults. However, in Mukono state, a number of children are becoming homeless and joining the street. This study investigated the effect of homelessness on the overall welfare of children: A case of Mukono state, Uganda. The study was guided by the following three objectives to: examine how homeless children in Mukono state survive, describe the effect of homelessness on the physical welfare of children and explore the effect of homelessness on the mental and social welfare of children. The qualitative research approach was used in the study, the research design was case study. Data was collected from 15 participants, using a structured interview guide. Data was analyzed using content analysis. The findings of the study have revealed that homeless children experience hardship on the streets where they take shelter, they lack food, shelter, clothing and the need love to live a happy and developmental life. Again, homeless children are raped, impregnated, join bad groups like prostitution, gangs and get frustrated with life. Some of the recommendations suggested were: Government implement effective children protection laws, regulations and services, friendly behavior to street children be promoted as a way for encouragement these children to come back home. Community and school counsellors should be employed by the government to provide life skills education. Efforts should be made by the government to provide adequate facilities and support for professionals such as probation officers, police officers to enable them perform their duties effectively of preventing and managing child.
Performance Management Practices and Employee Retention in Organizations
(Uganda Christian University, 2025-09-22) Patience Birungi
This research investigated how performance management practices contributed to employee retention at Housing Finance Bank. In particular, it paid attention to training and development, fairness of the evaluation, the quality of feedback, and clarity of goals. The survey was conducted with the help of a descriptive approach, where 32 employees were used based on a survey methodology, including structured questions, quantitative answers, and qualitative ones. The quantitative data were discussed in terms of frequencies and percentages to determine the tendencies and the degree of agreement, whereas the qualitative comments were used to provide a context and deeper understanding of the employees.
The results showed that despite the fact that only 57.9% employees provided active participation in the goal-setting, the majority of them knew their performance targets and were aware of how they aligned with the strategic objectives of the bank. Whereas there are employees who complained about the unequal availability of opportunities, most of them said there was timely feedback and useful. There were also challenges observed on the availability of training and fairness of performance appraisals. Generally, performance management practices were observed to have a lot of impact on the intentions of the employees to stay in the organization.
It suggests to improve structured feedbacks and to have transparent and equitable assessments, to have better access to training, to have performance-based recognition and increase participatory goal-setting as a way to increase employee engagement, satisfaction and retention in the long term.
Credit Policy and Performance of Commercial Banks in Kampala, Uganda: A Case Study of Post Bank Uganda (PBU), Main Branch
(Uganda Christian University, 2025-09-17) Derick Atumanya
The stability and growth of the Ugandan economy are significantly influenced by the performance of its commercial banking sector. A well structured credit policy is a critical management tool for mitigating risk, ensuring loan portfolio quality and ultimately determining a bank's financial performance. This study investigates the relationship between credit policy and performance of commercial banks with a specific focus on Post Bank Uganda's main branch in Kampala. The research adopted a case study design, utilizing a mixed methods approach. Primary data was collected through questionnaires administered to a sample of staff at Post Bank Uganda's main branch and interviews with key management personnel. Financial performance was measured using key indicators such as Return on Assets (ROA), Return on Equity (ROE) and the level of Non Performing Loans (NPLs). Data was analyzed using both descriptive and inferential statistics.
The study found that specific components of Post Bank Uganda's credit policy have a statistically significant and positive relationship with the bank's performance. A well defined credit policy was shown to contribute to higher profitability (as measured by ROA and ROE). The research also identified external economic factors and stringent loan appraisal processes as influential elements impacting the effectiveness of the credit policy
The study concludes that a robust and effectively implemented credit policy is a fundamental driver of improved financial performance for commercial banks in Uganda. It enhances asset quality, maximizes returns, and minimizes credit losses. It is recommended that Post Bank Uganda, and similar financial institutions continuously review and adapt their credit policies to align with dynamic market conditions invest in advanced credit risk assessment technologies and enhance staff training in credit management to sustain and improve performance.
Keywords: Credit Policy, Financial Performance, Commercial Banks, Non Performing Loans, Return on Assets, Post Bank Uganda, Kampala.
The Effect of Leadership Styles on Employee Performance in Nonprofit Organizations: A Case of Sikyomu Development
(Uganda Christian University, 2025-09-18) Mary Gorreth Nanziri
The study aimed at examining the effect of leadership styles on employee performance in nonprofit organizations: a case of Sikyomu Development. It specifically focused on; examining the
relationship between transformational leadership and employee performance, establishing the
relationship between autocratic leadership and employee performance, and exploring the
relationship between laissez-faire leadership and employee performance in Sikyomu
Development.
The study was conducted utilizing a cross-sectional study design, with both quantitative and
qualitative research methods used. Data was obtained by questionnaires and interviews, and both
basic random and selective sample approaches were used. The study also included a sample size
of 40 respondents who are top management and lower-level employees of Sikyomu Development.
The study findings revealed that transformational leadership enhances workers' performance and
motivation at Sikyomu Development Organisation (r = .644**, p < .05) by encouraging individual
recognition, participation in decisions, vision, teamwork, and innovation. In contrast, autocratic
leadership lowers performance (r = -.556**, p > .05) according to over-controlling, low
communication, and reduced employee autonomy, even though it offers quick decision-making
and oversight for lower-skilled workers. Laissez-faire leadership had a generally positive but
multi-faceted effect on performance (r = .623**, p < .05), since providing autonomy and decisionmaking freedom enhances independence, self-confidence, and innovativeness among selfmotivated employees, but ambiguity and inconsistent performance among less regimented
employees.
Finally, the study recommended the need for Sikyomu Development to enhance transformational
leadership, reduce overreliance on authoritarian methods, use laissez-faire leadership with caution
and guidance, establish leadership programs, and implement systematic feedback and appraisal
systems to promote employees' motivation, creativity, accountability, and overall performance.
The Effect of Taxation Compliance on the Financial Performance of Small and Medium Enterprises in Mukono District: A Case Study of Mukono Central Division
(Uganda Christian University, 2025-09-19) Esther Nasasira
This study centered on tax compliance and the financial performance of small and medium enterprises (SMEs) in Mukono District with a focus on Mukono Central Division. Specifically, the research evaluated the relationship between tax compliance and profitability, early tax filing and liquidity in business, and the effect of proper tax record keeping on financial stability. Descriptive cross-sectional study using quantitative approach was employed and 80 registered SMEs were the target from which 66 respondents were chosen using simple random sampling. Structured questionnaires were utilized to collect data, and descriptive statistics including means, percentages, and standard deviations with the assistance of SPSS software were used to analyze the data.
The findings showed that tax compliance positively contributed to the financial performance of SMEs. Compliance with taxation laws and making timely payment of taxes were highly correlated with profitability since compliance did not attract any penalties and enhanced business reputation. Timely filing of taxes was found to ease liquidity through the maintenance of cash flow stability, prevention of unexpected expenses, and allowing for easier financial planning. Furthermore, improved record-keeping of taxations significantly contributed to fiscal sustainability through decision-making that is well-informed, reduced risk, and greater investor and lender confidence.
The study identified tax compliance, prompt reporting, and maintaining proper records as the most important SME financial performance and sustainability determinants. Based on the findings, it is suggested that tax authorities and government institutions pursue continuous tax education programs, simplify filing procedures through technology-driven systems, provide selective incentives to SMEs, and increase the transparency of tax administration. Additionally, SMEs should adopt modern accounting systems and electronic equipment for improved precision in taxation records and to enable strategic financial management. Taken together, these actions can improve SME growth, profitability, and financial stability in the long run.
The Effects of Internal Control System on the Revenue Performance of Uganda Revenue Authority
(Uganda Christian University, 2025-09-19) Annah Grace Ngabi
This study investigated the influence of internal control systems on the revenue performance of the Uganda Revenue Authority (URA) with specific reference to the Nakawa Branch in the Central Region of Kampala, Uganda. The study was guided by three main objectives: to quantify the effectiveness and adequacy of the internal control elements instituted at URA, to examine the linkage between internal controls and revenue performance, and to ascertain the challenges faced in maintaining effective internal control systems. A descriptive cross-sectional study design employing both qualitative and quantitative methods was utilized in a bid to understand the phenomenon clearly. The target group was 350 workers in major departments which form part of internal control systems and income generation, and 187 respondents were chosen through stratified random sampling for survey and purposive sampling for key informant interviews. The study confirmed that internal controls of URA are fairly effective with particular strength in control environment, information and communication systems, and control activities. These were put in place in order to enhance accountability, minimize leakages of revenue, and achieve timely and accurate reporting of revenue. The risk assessment and monitoring mechanisms were found to be effective but varied with perception by staff and, therefore, may represent areas for improvement. The study also listed some of the limitations to the application of internal controls, for example, limited financial resources, technological factors, lack of training, change resistance, and human resource constraints. In face of these constraints, the study found a strong positive relationship between effective internal control mechanisms and revenue performance, proof that strong control mechanisms bear much responsibility for financial stability and effectiveness in operations. According to the findings of the study, the study recommends that URA invest in modern computerized information systems, facilitate regular staff training programs, conduct regular monitoring and evaluation of internal controls, ensure sufficient resources, and employ measures to reduce resistance to change. Strengthening these areas will enhance the effectiveness of internal controls, facilitate ease of revenue risks, and in turn increase the revenue performance of URA.
Keywords: Internal control systems, revenue performance, Uganda Revenue Authority, control environment, risk assessment, monitoring, information systems
Digital Financial Services (DFS) and Financial Inclusion of Small and Medium Enterprises (SMEs) in Uganda
(Uganda Christian University, 2025-09-18) Elvie Kasoki Kyana
The present study investigated the effects of Digital Financial Services (DFS) on the financial inclusion of Small and Medium Enterprises (SMEs) in the Mukono Municipality of Uganda. The study was interested in mobile money, digital lending, agency banking, and online banking effects on SME access to credit, effectiveness of transactions, savings, and credit. Descriptive research design that employs qualitative and quantitative approaches was employed. Questionnaires were utilized to gather data and SPSS was utilized to analyze data with the help of descriptive and inferential statistics to examine the connection between DFS adoption and financial inclusion.
Findings indicated that mobile money significantly enhanced financial inclusion through enhanced access, transaction simplicity, and enhanced money management. Agency banking and digital lending also enhanced financial inclusion through source of funds, reduction in cost of transaction, and enhancing access to financial services. Convenience and money management were offered by online banking with low take-up because of security concerns but moderate frequency of use. Demographical traits like age, education, and experience in business were found to influence the adoption and usage of DFS.
The study concluded that DFS plays an important role in promoting financial inclusion of SMEs in Mukono Municipality. Some of the proposed recommendations are enhancing security for online banking, adopting digital financial literacy initiatives, increasing agency banking reach, and promoting affordable digital credit. The study also proposed additional research on comparative impacts of DFS platforms, longitudinal impacts of DFS on SME financial inclusion, and the impact of digital literacy on DFS adoption.
The Effect of Human Resource Management Practices on the Growth of Small and Medium Sized Enterprises in Mukono Central Division
(Uganda Christian University, 2025-09-19) Jonathan Nkuwe
The foundation of Uganda's economy is made up of small and medium-sized businesses (Small
and Medium Sized Enterprises (SMEs), which reduce poverty, generate revenue, and create jobs.
However, poor human resource management (Human Resource Management) practices frequently
limit their ability to develop. With an emphasis on hiring and selection, training and development,
and performance evaluation, this study examined how Human Resource Management practices
affected the expansion of Small and Medium Sized Enterprises (SMEs) in Mukono Central
Division. SME management and staff were surveyed, interviewed, and had their documents
reviewed as part of a mixed-methods approach. Descriptive statistics were used to assess
quantitative data, and theme analysis of qualitative data yielded both quantifiable insights and
more profound viewpoints.
The results showed that hiring and selection practices in Small and Medium Sized Enterprises
(SMEs) are often open, merit-based, and backed by precise job descriptions that increase
productivity and lower employee attrition. Performance was shown to be improved by training and
development, while funding for ongoing initiatives is still minimal. Employee motivation and
productivity were increased by the widespread use of performance reviews, which were closely
associated with incentives and promotions. Overall, the study found that by enhancing
performance, profitability, and expansion, Human Resource Management practices greatly aid in
the growth of Small and Medium Sized Enterprises (SMEs). To maintain competitiveness and
long-term growth, it advises Small and Medium Sized Enterprises (SMEs) to boost training
expenditures, maintain equity and openness in hiring, and improve employee welfare monitoring.