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Recent Submissions
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.
Impact of reward system on the employee performancee: case Study of Centenary Bank Mukono Branch
(Uganda Christian University, 2026-04-21) Laurine Mary Nabukenya
This research report examines the impact of the reward system on employee performance at the Centenary Bank Mukono Branch. The study is structured into five chapters, each addressing critical components of the research. Chapter One introduces the concept of the reward system and its significance in enhancing organizational performance. It outlines the background of the study, emphasizing the relationship between reward systems and employee performance. The chapter states the research problem, objectives, and questions, alongside the scope and significance of the study.
Chapter Two reviews existing literature on the relationship between reward systems and employee performance, providing key theoretical foundations and presenting various models. The chapter defines the objectives of the study, which include:
- Assessing the relationship between the reward system and employee performance.
- Evaluating the effect of extrinsic rewards on employee performance.
- Investigating the effects of intrinsic rewards on employee performance.
Chapter Three discusses the research methodology, specifically employing a quantitative approach and a descriptive survey design. It details sample selection, data collection methods, and instruments, such as questionnaires. The chapter highlights the findings, indicating that a well-structured reward system significantly influences employee motivation and performance. Results show that both extrinsic and intrinsic rewards lead to enhanced employee engagement and satisfaction, showcasing a clear connection between effective reward mechanisms and improved organizational effectiveness.
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
The impact of process automation on service delivery performance of firms in Uganda companies: a case study of Rwenzori bottling company.
(Uganda Christian University, 2025-09-29) David Tuluma
The study examines the impact of automation of processes on the performance of service delivery in Rwenzori Bottling Company in Uganda. The study is particularly interested in the impact of automation on the efficiency and effectiveness of service delivery, the impact of automated inventory management on the availability of product information, and the impact of automated customer interaction technologies on customer satisfaction and response time. A cross-sectional qualitative and quantitative survey was carried out. Descriptive statistics were used for data analysis of data collected through questionnaires from 80 workers The study also verified that automation involves revolutionary enhancement in operational efficiency, response time, and service quality delivery, elimination of human errors, and enhanced customer satisfaction. The automated inventory control systems also proved to deliver effective customer services, enhanced decision-making, and timely product data. Automated customer contact systems also provided more customized contacts, quicker response, and enhanced customer satisfaction. The study argues that there has to be automation for better organizational performance and customer satisfaction. It recommends that the companies invest in quality automated systems with their employees in trained state and operating the systems every now and then to get maximum performance.
Analysing the role of Parish Development Model in improving household wellbeing: a case study of Kirowoza village in Kauga parish Mukono District
(Uganda Christian University, 2026-04-21) Jemimah Mirembe
This study examined the role of the Parish Development Model (PDM) in improving household wellbeing in Kirowoza Village, Mukono District, Uganda. Guided by the Sustainable Livelihoods Approach, the research evaluated PDM's effectiveness, assessed the contribution of PDM-supported practices to household income growth, and identified challenges faced by beneficiaries. A mixed-methods approach was used, with structured questionnaires administered to 30 PDM beneficiary households selected through simple random and purposive sampling. Findings showed that PDM has had a neutral to positive impact on household wellbeing (overall mean 3.1), with notable improvements including reduced household borrowing (mean 4.6), increased investment in income-generating activities (mean 1.7), and better ability to meet daily needs (mean 3.5). However, significant challenges were identified, including delays in fund disbursement (mean 1.1), high input costs (mean 1.0), limited financial literacy (mean 4.0), and weak monitoring systems (mean 2.2). While saving practices were well-received (mean 2.4), beneficiaries showed resistance to formal financial management training (mean 4.8). The study concludes that PDM has potential to improve household wellbeing, but its effectiveness is seriously undermined by implementation weaknesses. Recommendations include strengthening monitoring through regular household visits, streamlining fund disbursement processes, providing practical and continuous financial literacy training, enforcing penalties for fund misuse, and adjusting funding amounts to account for inflation and market price fluctuations.
The role of accounting ethical practices on financial reporting quality of the accountants: a case study of Centenary Bank
(Uganda Christian University, 2026-04-21) Josephine Awel
This research project was carried out to assess the effects of accounting ethics practices on the quality of financial reporting by Centenary Bank Limited, a commercial bank that is among the best in Uganda. Although there are various codes of ethics and regulations governing financial institutions in the country, there still seems to be a disparity between the standards set for ethics in practice and the actuality of what takes place. Corporate scandals and decreased stakeholder confidence continue to pose a threat to the reliability of financial reports. Thus, the study focused on how ethics practices affect the quality of financial reporting. A descriptive cross-sectional research design, which involved both qualitative and quantitative methods, was adopted in this study. The primary data were collected from 135 individuals (91.2%) working at the headquarters (Mapeera House) of the bank, using questionnaires, key informants’ interviews, and observation. The respondents were selected randomly using Yamane formula and stratified as well as purposive sampling strategies. Data were analyzed using descriptive statistical tools such as frequency, percentage, and mean through Microsoft Excel, and discussed using the Agency Theory framework. The results revealed a strong positive relationship between accounting ethics and financial reporting quality. Respondents gave disclosure practices a high mean score of 4.42, strongly agreeing that comprehensive disclosure of accounting policies, risks, related-party transactions, and notes significantly improves the relevance, reliability, and usefulness of financial reports. Similarly, adherence to core ethical principles (integrity, objectivity, professional competence, and due care) recorded an overall mean of 4.49, confirming that ethical compliance enhances faithful representation, timeliness, and stakeholder confidence in financial statements. However, the study also identified notable ethical challenges, including pressure from management to meet profit targets (62.2%), conflicts of interest (48.1%), and inadequate continuous ethics training (34.8%). These issues, though occasionally managed through internal controls, still pose risks to reporting integrity. In conclusion, ethical accounting practices are vital for producing credible, transparent, and reliable financial reports at Centenary Bank. The study recommends regular ethics training in collaboration with ICPAU, increased voluntary disclosures (including ESG), annual ethics audits by regulators, and stronger independent ethical committees. Implementing these measures will help bridge the gap between ethical standards and practice, restore stakeholder trust, and promote good corporate governance within Uganda’s banking sector.
Effect of internal control system on financial performance of companies in Uganda: a case study of Uganda Clays Limited
(Uganda Christian University, 2026-04-22) Mark Akampurira
The purpose of the study was to assess the effect of internal control system on financial performance of companies in Uganda a case study of Uganda clays limited. The study was guided by the following objectives to assess the relationship between internal control systems and the financial performance. identify the challenges faced in implementing effective internal control systems. strategies for enhancing internal control systems to improve financial performance. However, deeper savings behavior is constrained by several factors. The study recommended that Uganda clays limited. Operators should invest in innovative solutions to address agent liquidity problems in rural areas. This could include establishing Uganda clays limited. Vans that rotate through villages on scheduled days,
Book keeping and financial performance: a case study of small-scale industries in Adjumani Town Council –Northern- District
(Uganda Christian University, 2026-04-22) Juru Sharon Kenyi
The research report examined the relationship between bookkeeping practices and financial performance of SSIs in Adjumani Town Council, Adjumani District, Northern Uganda. Specifically, it focused on how records such as sales and purchase records, financial statements, and cash book entries influence business performance of SSIs. A descriptive cross-sectional research design was used, targeting owners and managers of SSIs. Data was collected from 45 respondents of different nature of SSIs using questionnaires, interviews, and observations. To analyze the relationship of book keeping and financial performance of SSIs, the report comprised of the credential information composed of; the problem statement, the study objectives, significance and research questions and relating the variables to come with book keeping as the independent and financial performance being the dependent the literature review and study on book keeping and financial performance of SSIs. The findings from the field revealed that proper book keeping significantly improves the financial performance of the SSIs. Maintaining accurate sales and purchase records enhances profit tracking, cost control, and informed decision-making. Additionally, timely and accurate cash book entries play a key role in improving cash management, reducing financial losses, and supporting business sustainability. The study concludes that effective book keeping practices are essential for the success of the SSIs. In conclusion, the research recommends that business owners and employees should be trained in bookkeeping skills to strengthen their financial management and
improve overall enterprise performance.
Credit risk management and financial performance at Equity Bank Uganda
(Uganda Christian University, 2026-04-22) Grace Nakasango
This study examined the impact of credit risk management on the financial performance of Equity Bank Uganda over the period 2020–2024 using secondary data from the bank’s audited annual financial statements, with Return on Assets (ROA) as the dependent variable and Non Performing Loan (NPL) ratio, Capital Adequacy Ratio (CAR), and Liquidity Ratio as independent variables. Pearson correlation analysis, calculated via the formula r = Cov(X, Y) / (σ_X × σ_Y), revealed a strong negative and statistically significant relationship between NPL ratio and ROA (r = -0.742, p = 0.046), indicating that higher non-performing loans are strongly associated with reduced profitability; a moderate positive correlation existed between CAR and ROA (r = 0.514, p = 0.074), suggesting that stronger capital buffers support better performance; while Liquidity Ratio showed a weak and non-significant positive correlation (r = 0.286, p = 0.198). Multiple linear regression, expressed as ROA = β₀ + β₁(NPL ratio) + β₂(CAR) + β₃(Liquidity Ratio) + ε, explained approximately 79% of the variance in ROA (R² = 0.790, Adjusted R² = 0.580), with the overall model being marginally significant (F = 5.812, p = 0.081) due to the small sample size (N = 5). NPL ratio was found to be the most influential factor with the highest negative influence (B = -0.185, β = -0.742, t = -2.846, p = 0.046). This result indicates that proper management of non-performing loans is the key determinant of profitability. On the other hand, CAR showed a positive effect, but the significance was marginal (B = 0.124, p = 0.074); Liquidity Ratio was not significantly influential (B = 0.042, p = 0.198). It can be concluded from this analysis that efficient management of credit risk is of paramount importance at Equity Bank Uganda, although the number of cases analyzed was relatively smal
Effect of financial management practices on financial performance of small-scale businesses: a case of Kasana Luweero district
(Uganda Christian University, 2026-04-20) Nennifer Mely Justin Juma
Small-scale businesses are very important in Uganda because they help to create jobs, helps in reducing poverty, and support economic growth. However, many of them like 40% fail within 1-3 years in operation and 80% within five years. One major reason for this high failure rate if poor financial management practices, such as weak budgeting, poor cash flow handling, and not managing risks properly. This is especially true in rural areas like Kasana, Luweero District where business owners often lack financial knowledge and support. This study aimed to examine how financial management practices affect the financial performance of SSBs in Kasana, Luweero District. The specific objectives are; (1) to determine the effect of budgeting on financial performance, (2) to examine the effect of risk management on financial performance and (3) to establish the effect of cash flow management on financial performance. The study focuses on the three mentioned objectives and their link to performance indicators like profitability, liquidity, sustainability and business growth. The study also shows the background of study, the problem statement, the research questions, the scope of the study, significance of the study, all these are portrayed in chapter one. Chapter two presents the literature review, which includes the conceptual framework, theoretical framework, and all the literature on earlier research carried out by other scholars. Chapter three displays the methodology that is the different methods used to collect data from the respondents, this research was carried out using cross-sectional survey design where quantitative research approach was also used. The data for this study was collected using questionnaires and interviewing. The study population was approximately 100 and a sample size of 80 respondents of which only 63 respondents managed to answer the questions and return the questionnaires. It also highlights on the validity and reliability of the data collected. Chapter four is about the presentation, analysis and interpretation of the data collected. here tables were used to explain the quantitative data clearly. And chapter five presents the summary of the findings, conclusions and recommendations.
Credit access and financial performance of small and medium enterprises (SMEs):a case study small and medium enterprises in Kumi Municipal Council, North Division
(Uganda Christain University, 2026-04-20) Emmanuel Angulo Ongaba
This study was conducted to find out the relationship between credit and the growth of Small and Medium Enterprises in Kumi municipal council. The study was set to address the following specific objectives: to examine the nature of
credit facilities offered to the small and medium enterprises at Kumi municipal council, to determine the level of growth of small and medium enterprises at Kumi municipal council, to determine the relationship between credit facilities and growth of small and medium enterprises. The researcher uses a descriptive and analytical research design to establish a relationship between the two variables and to exhaust all areas in the research. A sample size of 300 Small and Medium Enterprises from Kumi municipal council was used and sampled. Questionnaires and interviews were also be used to collect data which were processed by tabulation, and also narrations inform of description accounted was for easy understanding of the findings. The findings indicated that 70% respondents were in agreement that credit is very important for the growth of their businesses. The overall evaluation of the study was to find a relationship between credit and growth of Small and Medium Enterprises in Kumi municipal. The study recommended that among other things, there is need to revise the lending policies, terms and conditions for loans, so that they favor the Small and Medium Enterprises. In addition, the interest rates on loans need to be reduced.
Internal audit function and financial performance of commercial banks: a case of ABSA bank, Uganda
(Uganda Christian University, 2026-04-17) Peninah Nakyobe
This study investigated the influence of internal audit practices on the financial performance of commercial banks in Uganda, using ABSA Bank Uganda as a specific case. The research focused on three main areas: the role of the control environment, the impact of risk assessment practices, and the contribution of monitoring activities to overall financialOutcomes. The investigation entailed a cross-sectional research design where quantitative data was majorly used for purposes of collection while qualitative data was acquired via semi-structured interviews. Data was collected from 44 participants who were administered with the structured questionnaire and five participants who were interviewed. Quantitative data was analyzed using descriptive statistics, Pearson Correlation coefficient, and multiple regression using SPSS version 26. Interviews provided more contextual information about the findings but did not play a big role in analyzing data. Ethical principles such as informed consent, confidentiality, and anonymity were strictly adhered to during data collection. The findings indicate that internal audit processes have a strong positive influence on the financial performance of ABSA Bank Uganda. More specifically, the control environment was positively correlated (r = .754, p < .01) and made a substantial contribution to performance improvement (β = 0.325, p = 0.000). Financial performance measures had the strongest association (r = .776, p < .01; β = 0.415, p= 0.000), while monitoring practices demonstrated a substantial positive correlation (r = .740,p < .01; β = 0.224, p = 0.000). Collectively, both these components could explain approximately 60% of variance in financial performance indicators like ROA and ROE. The paper suggests that having a sound control environment in place, conducting effective risk assessment and monitoring are important factors that may contribute to improving efficiency and profitability and minimize risks of commercial banks. Specifically, it is recommended to keep investing into ethical leadership and education, digital risk management, follow-ups from auditing, as well as using technology for more efficient monitoring.
Credit policy and financial performance of commercial banks in Kampala, Uganda: a case study of Pearl Bank Uganda, Main branch
(Uganda Christian University, 2026-04-17) George William B Mutatina
This study sought to investigate the relationship between credit policy, such as interest rate policy, loan approval policy, and loan terms and financial performance of commercial banks in Kampala, Uganda, using a case study of Pearl Bank Uganda Main Branch. The study was undertaken using a quantitative approach with 43 respondents out of a target of 44 (98% response rate) and findings analysed using descriptive statistics. The findings of this study revealed that rigorous credit policy in evaluating credit applications reduces non-performing loans, and flexible loan terms positively relate to returns on assets and returns on equity of commercial banks in Uganda. The study findings also showed that respondents have a consensus on the efficient performance of commercial banks as a result of credit policy application. However, knowledge and application of credit policy could improve efficiency in performing credit functions and regulations. Additionally, workers reached a consensus on the effectiveness of credit policy in improving financial performance in terms of management of credit implementation and minimizing credit risk. However, comprehension and application of credit policy are not consistent in workers and therefore need improvement in financial health evaluation and revenue growth. The major findings include the following: the mean values for the results indicate that increasing interest rates increase net interest margins, though this may be at the expense of loan volume (mean = 3.80), and the criteria for approving loans, such as the LTV ratio, decrease default risk (mean = 3.58). The study recommends balanced credit policies to optimize profitability amid Uganda's 5.9% NPL ratio as of 2023 Furthermore, the research showed that approval criteria assure asset quality and that early reception is required to maximize working capital, improve profitability, and reduce the risk of default. The necessity for reliable information emphasizes the relevance of effective accounting in decision-making. Based on the findings, solutions include credit management through internet-based innovations, financial reporting through the use of computerized accounting packages, and training to improve financial management abilities in credit departments. These improvements may improve the commercial bank's financial performance and operational feasibility.
Tax administration systems and tax compliance among small and medium enterprises :a case study of Bukedea Sub County
(Uganda Christian University, 2026-04-17) Jonathan Emong
This study was confined to SMEs in Bukedea Sub county and assessed the relationship between Tax administration systems and Tax compliance among SMEs in Bukedea Sub county. The dependent variable of this study was Tax compliance and the independent variable was Tax administration systems. This Dissertation contains chapter one (introduction) which high lights about the background and statement of the problem based on the DV, Purpose of study, research objectives, hypotheses, the scope of the study which is confined to the geographical, time and content scope, also highlights about the justification and significance of the study and finally presents the conceptual framework. Chapter two in this dissertation is literature review, this highlights much about empirical review and draws down the themes which include, Tax education and tax compliance, tax registration and tax compliance, tax assessment and tax compliance. Using the constructs of the IV (tax administration system) in relation to the DV, this chapter stresses to reveal any significant relationship between the variables of study. The dissertation contains chapter three (Methodology), where it high lights about the research design , which was cross sectional design , the study population , the sample size , obtained from the study population using Yamane (1967) , sampling techniques , data sources , data collection , method and tool which was pivoted at questionnaire approach , the data collection procedure , validity of the tool which is assessed using the content validity index (CVI) and finally data processing and analysis. Chapter four (Analysis presentation and interpretation of results) from the raw data collected from the field using questionnaires and interview guide. Chapter five (Summary, discussion,conclusion and recommendations) focusses on discussion of the findings of the study and their relation to the
research objectives.
Player management and performance of institutional sports teams: a case of Uganda Christian University
(Uganda Chrisitian University, 2025-06-30) Sharif Olipa
The study examined the effect of player management on the performance of institutional sports teams: a case of Uganda Christian University (UCU). It specifically focused on; establishingthe effect of talent management on the performance of institutional sports teams, assessing the effect of player welfare support on the performance of institutional sports teams, and examining the effect of performance monitoring on the performance of institutional sports teams. The study was carried out using a cross sectional study design where both quantitative and qualitative research approaches were also used. The data was collected using questionnaires and interviews and during data collection; both simple random and purposive sampling methods were used. A sample size of 92 respondents who are sports students of UCU and the sports administrators from the sports department in UCU was also used in the study. The study findings revealed that while talent management at Uganda Christian University (UCU) shows a moderate and statistically significant positive correlation with team performance (r =.321**, p < .05), it is not a significant predictor (β = -0.007, t = -0.061, p = 0.951), suggesting limited direct impact. In contrast, player welfare support demonstrated both a strong positive correlation (r = .487**, p < .05) and a significant predictive influence (β = 0.307, t = 2.623, p =0.010) on team performance, highlighting the importance of comprehensive athlete care.Similarly, performance monitoring showed a strong and significant correlation (r = .480**, p <.05) and was a significant predictor (β = 0.311, t = 2.683, p = 0.009), underscoring the role of systematic evaluation in enhancing sports team outcomes. Finally, the study recommended the need for Uganda Christian University adopt a systematic player recruitment policy, establish a comprehensive welfare system addressing athletes’ physical, emotional, and academic needs, strengthen mentorship and coaching with emphasis on player relationship management, enhance financial and material support for sports teams, and implement regular performance reviews with structured feedback to foster continuous improvement and boost team performance.
The effect of the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) on tax compliance among SMEs in Nakawa division: a case of selected supermarkets in luzira, Nakawa division
(Uganda Christian University, 2026-04-23) Elizabeth Ainembabazi Baingana
This study investigated the effect of the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) on tax compliance among small and medium enterprises, focusing on selected supermarkets in Luzira, Nakawa Division. The study was anchored on four major objectives, which included analysing the effects of EFRIS on the correctness of tax information reporting, evaluating its effects on tax submission, determining its effects on transparency and tax evasion, and investigating difficulties in its adoption and potential remedies. The researcher opted for a cross-sectional research design, which made possible the gathering of data at one point in time from 35 selected supermarkets that are registered in EFRIS and have substantial business volume. Purposeful sampling method was used in selecting supermarkets, while simple random sampling was employed to select respondents, namely managers, accountants, and cashiers. Data were gathered using questionnaires and were statistically analysed using descriptive statistics and Pearson correlation. The study results indicated that EFRIS was effective in improving the timeliness of tax filing and payment, increasing transparency, and minimizing tax evasion. However, there was a negative correlation between EFRIS usage and the accuracy of tax filing, which was mainly attributed to technical issues and lack of user training. The main challenges associated with EFRIS implementation were high costs, poor Internet connectivity, inefficient systems, and poor technical support.
The role of cost accounting practices in pricing decisions of small and medium enterprises in Bugujju trading center, Mukono municipality
(Uganda Christian University, 2026-04-22) Celeste Ikiriza
The study was aimed at analyzing the impact of cost accounting practices on pricing decision-making of SMEs in Bugujju Trading Center, Mukono Municipality. The research aims were to analyze the cost accounting practices that SMEs practice in Bugujju Trading Center; to assess the influence of different cost accounting practices on pricing decisions made by SMEs in Bugujju Trading Center; and to identify the problems facing SMEs in the adoption of cost accounting practices for pricing decision-making and propose solutions for increasing their effectiveness among SMEs in Bugujju Trading Center, Mukono Municipality, Uganda.The hypothesis formulated by the researcher states that there is no significant association between cost accounting practices and pricing decisions among SMEs in Bugujju Trading Center, Mukono Municipality. Descriptive and correlational research designs were used in the study. The research was characterized by the application of a quantitative method of collecting data through questionnaires measuring different aspects of the phenomena under investigation using a five-point Likert scale. The extent to which cost accounting practices were present is characterized by the average score of 3.08 (grand mean), with a corresponding standard deviation of 0.88 for measures such as value-based pricing, cost-plus pricing, and record-keeping and cost classification. In cost-plus pricing, the highest sub-mean of 3.37 was realized compared to other pricing measures, which is indicative of its common practice; conversely, value-based pricing recorded the lowest sub-mean of 2.93. Similarly, a moderate extent of pricing decisions is characterized by an average score of 3.20 (grand mean), with a corresponding standard deviation of 0.88 for measures such as profitability of the business and market competitiveness. From the results, a Pearson r correlation coefficient value of .731** and p-value of .000 was obtained; thus, the presence of a significant positive and moderately strong relationship between cost accounting practices and pricing decisions can be established. The null hypothesis was therefore rejected due to a smaller value of p (< 0.05).xi In conclusion, cost accounting systems, especially cost plus pricing and record-keeping along with cost classification, were found to have had a relatively significant impact on the price decisions made by small and medium-sized enterprises operating within Bugujju Trading Center. Some of the obstacles that stood in the way of the successful implementation of these strategies were lack of understanding of the same, time-intensive nature of record-keeping, and the informal nature of many businesses.
The effect of risk management practices on fraud prevention in mobile money businesses in Namagoma village
(Uganda Christian University, 2026-04-17) Hazel Ninsiima Kalindwa
Mobile money operations are essential for financial inclusion in Uganda; however, their sustainability is persistently jeopardized by elevated instances of fraud. This study evaluated the impact of risk management practices on fraud prevention in mobile money enterprises, utilizing Namagoma as a case study. The research specifically investigated the impact of risk identification, risk analysis, risk mitigation strategies, and regulatory compliance. The research employed a descriptive design to examine the present circumstances. Primary data was gathered through structured questionnaires administered to a sample of 121 mobile money agents. The study achieved a response rate of 76.9%, resulting in 93 completed questionnaires. The data was subsequently analysed utilizing descriptive statistics within the Statistical Package for the Social Sciences. The findings indicated that risk identification facilitates the early detection of suspicious behaviour; however, numerous agents depend on informal peer learning instead of formal training. Risk analysis predominantly depends on insights gained from historical incidents instead of utilizing sophisticated digital tools. Although mitigation controls such as transaction monitoring are considered effective, agents often circumvent security protocols to expedite service for trusted clients, thereby creating vulnerabilities that may elevate fraud risk and compromise the overall efficacy of the risk management framework. Regulatory compliance, including compulsory SIM registration and Know-Your-Customer (KYC) regulations, serves as the foremost safeguard against fraud by eliminating anonymity in transactions. The study concluded that human behaviour and structural business challenges, such as low agent commissions, significantly undermine risk management practices. It is advised that service providers enforce compulsory formal training and reassess commission structures to alleviate the financial pressures that contribute to internal theft. Moreover, mobile money agents must rigorously comply with security protocols for all clients and prioritize fundamental physical security investments.
Urban population growth and access to social services: residents’ perceptions in Kira Municipality, Wakiso district
(Uganda Christian University, 2026-04-15) Precious Margaret Namuli
This study examined residents' perceptions of urban population growth on access to social, economic, and infrastructural services in Kira Municipality, Uganda. Guided by Urban Growth Theory, the study employed a qualitative phenomenological design with 23 participants selected through purposive and snowball sampling. Data was collected through using individual semi-structured interviews lasting 5-15 minutes, audio recordings in English and analyzed thematically. Findings revealed severe overcrowding in healthcare and education, a two-tier system where quality correlates with ability to pay, and a “middle income trap” excluding those too wealthy for free services but too poor for private care. Economic benefits of growth were unevenly distributed while infrastructure failures like poor roads, unreliable water, and electricity outages had life threatening consequences like patient deaths from ambulance delays. The majority of participants perceived service access had worsened though business owners reported improved livelihoods. The study concludes that population growth has outpaced service provision, creating a crisis of access requiring urgent policy intervention. Keywords: Urban population growth, social services, residents' perceptions, Kira Municipality, Uganda, urbanization, service accessibility, infrastructure.