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Recent Submissions
The Impact of FinTech in Financial Services.
(Uganda Christian University, 2025-09-15) Night James Phebe
This study examined the Impact of Financial Technology (FinTech) on financial services in Mukono District, Uganda between 2016 and 2024. It explored how mobile money adoption, agent banking and internet penetration influence financial access, transaction efficiency, SME revenue growth and customer satisfaction. Using a mixed-methods design with 267 respondents, the study found that over 70% of previously unbanked individuals now use digital finance tools, saving time and money. SMEs reported improved sales and cash flow. Despite benefits, challenges like fraud, poor digital literacy and limited rural connectivity persist. The study concludes that FinTech significantly enhances financial inclusion in Mukono and recommends stronger policies, consumer education and innovation to sustain progress.
Key words: FinTech, Mobile Money, Agent Banking, Financial Inclusion, Mukono, Uganda
THE IMPACT OF CUSTOMER SERVICE QUALITY ON BANK CUSTOMER RETENTION: A CASE STUDY OF PRIDE BANK MBALE
(Uganda Christian University, 2025-09-15) INGRID LEAH KIMONO
This study explores the impact of customer service quality on bank customer retention at Pride Bank Mbale. In today’s competitive financial sector, banks increasingly rely on the quality of service they provide as a key differentiator in maintaining loyal customers. The research is guided by three objectives, to asses the impact of service quality on customer retention, to examine the relationship between service quality retention and to investigate how responsiveness in service delivery influences customer loyalty.
A case study design is adopted focusing exclusively on Pride Bank Mbale. Data were collected from 43 respondents using questionnaires supported by secondary sources and analyzed through descriptive statistics and correlation analysis. This approach provided both numerical insights and interpretive depth making it possible to link customer service to customer retention outcomes.
The findings revealed that customer service quality plays a vital role in shaping customer perceptions and influencing their decision to remain with the Bank. Specifically, responsiveness, timely handling of inquiries and complaints and personalized attention emerged as strong drivers of retention. Correlation results showed a positive and significant relationship between service quality and customer loyalty, suggesting that improvements in service delivery directly enhance retention levels. However, the study also noted that reliance on a single case study limits generalizibility, as the findings may not fully reflect dynamics in other banks or contexts.
In conclusion, the research demonstrates that customer service quality is not merely a support function but a strategic tool for sustaining long term relationships with clients. The study recommends that Pride Bank Mbale continue to invest in staff training, enhance complaint handling mechanisms and prioritize responsiveness in order to strengthen customer trust and loyalty. These lessons hold broader implications for the Ugandan banking sector where competition continues to intensify and retaining existing customers is more cost effective than acquiring new ones.
ASSESSING THE EFFECTIVENESS OF INTERNAL CONTROLS IN PREVENTING FINANCIAL FRAUD: A CASE OF EQUITY BANK, MUKONO BRANCH
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-15) WALUBITSA PATRICK
The study aimed at assessing the effectiveness of internal controls in preventing financial fraud: a
case of Equity Bank, Mukono Branch. It specifically focused on; examining the relationship
between control environment and preventing financial fraud, establishing the relationship between
risk assessment and preventing financial fraud, and exploring the relationship between control
activities and preventing financial fraud in Equity Bank, Mukono.
In addition to using both quantitative and qualitative research methods, the study was conducted
using a cross sectional study design. Both basic random and selective sampling techniques were
applied during the data gathering process, which involved the use of questionnaires and interviews.
The study also employed a sample size of 44 respondents who work for Equity Bank in Mukono
and the bank's top management.
The study findings revealed that internal controls in Equity Bank, Mukono are significant in
preventing financial fraud, with the control environment, risk assessment, and control activities
being significant. Respondents agreed that strong control environment reinforces ethical behavior,
responsibility, and openness (r = .521**, β = 0.225, t = 3.693, p = 0.000), and risk assessment
ensures frauds are discovered earlier and better internal controls (r = .587**, β = 0.243, t = 3.668,
p = 0.000). In addition, rigid control procedures like appropriate policies, segregation of duties,
transaction authorization, compliance monitoring, and regular revision were determined to have
the greatest effect on fraud prevention (r = .680**, β = 0.496, t = 7.426, p = 0.000). The above
findings highlight the evidence that systematic internal controls are strategic and very effective in
anti-fraud prevention at the bank.
Finally, the study recommended the need for strengthening the control environment, refining the
risk assessment procedures, implementing robust control activities, maintaining effective
monitoring mechanisms, and providing continuous staff training to facilitate timely detection,
evasion, and minimization of financial fraud, thus increasing accountability, transparency, and the
overall effectiveness of the internal controls of the bank.
An evaluation of risk management strategies and their operational effectiveness among small and medium enterprises in Mukono Municipality
(Uganda Christian University, 2025-09-17) Evalyne Kyomugisha
The study aimed at evaluating risk management strategies and their operational effectiveness among small and medium enterprises in Mukono Municipality. In particular, it focused on; examining the relationship between risk identification and operational effectiveness of SMEs, establishing the relationship between risk assessment and operational effectiveness of SMEs, and exploring the relationship between risk mitigation and operational effectiveness of SMEs in Mukono Municipality. Furthermore, the study was conducted using a cross-sectional survey research design, where quantitative research approach was also employed. A sample size of 133 SMEs operating in Kauga, Mukono Municipality was selected using simple random sampling method although 120 of them responded to the study. Data was collected using questionnaires and later analysed using SPSS. The ethical considerations while collecting data were fully considered by the researcher. The study findings established that risk identification (r = .866**, p< .05), risk assessment (r =
.892**, p< .05), and risk mitigation (r = .885**, p< .05) each have a strong positive and significant influence on the operational effectiveness of SMEs in Mukono Municipality, with effective risk identification enhancing proactive management and employee involvement,
thorough risk assessment improving decision-making, resource allocation, and adaptability, and comprehensive risk mitigation strengthening resilience, reducing disruptions, and ensuring operational and financial stability. Finally, the study recommended that SMEs in Mukono Municipality strengthen formal risk documentation, consistently adopt standardized risk assessment frameworks, integrate assessment findings into strategic planning, expand the use of financial protection tools like insurance and hedging, and leverage advanced technology for early risk detection and prompt mitigation, thereby enhancing operational effectiveness, resilience, and long-term financial stability.
THE IMPACT OF AUDITING CHALLENGES IN DETECTING AND PREVENTING FRAUD IN ORGANISATIONS : A CASE STUDY OF RWENZORI BOTTLING COMPANY.
(Uganda Christian University, 2025-09-16) ALINAITWE HARRIET
In the contemporary business environment, effective auditing practices are
indispensable in the detection and prevention of fraud, which poses a substantial
threat to both the financial stability and reputational standing of organisations. This
study explores the case of Rwenzori Bottling Company, one of Uganda’s leading
beverage manufacturers, to examine how auditing challenges namely the shortage of
experienced auditors, weak internal control systems, and limited access to reliable
auditing tools undermine the organisation’s ability to safeguard against fraudulent
activities. While the adoption of advanced auditing technologies has notably
enhanced fraud detection capabilities globally, especially in developed economies,
their efficacy in the Ugandan context remains limited by inadequate human resource
capacity and infrastructural gaps. Drawing on both global literature and regional
insights, this research seeks to assess the current state of auditing within Rwenzori
Bottling Company, identifying key shortcomings and proposing strategic
recommendations aimed at strengthening audit effectiveness. By fostering a culture
of accountability and transparency, the study underscores the importance of
harmonising technological innovation with skilled human expertise to uphold
corporate governance and financial integrity. The research further outlines the
study’s background, objectives, key questions, and scope including its geographical,
thematic, and temporal parameters thereby laying a comprehensive foundation for a
meaningful inquiry into audit-driven fraud prevention within Uganda’s private sector.
THE EFFECTIVENESS OF INTERNAL CONTROL PROCEDURES IN PREVENTING INACCURATE FINANCIAL REPORTING AMONG HOTELS IN MUKONO MUNICIPALITY: A CASE STUDY: COLLINE HOTEL.
(Uganda Christian University, 2025-09-16) ADOK JOLLY CHARITY
This study assessed the effectiveness of internal control procedures in preventing inaccurate financial reporting in Colline Hotel. The specific objectives of the study were to examine the effectiveness of internal audit in preventing inaccurate financial reporting, to assess the effectiveness of risk assessment in preventing financial reporting inaccuracies and to investigate the effectiveness of segregation of duties in preventing inconsistent financial reporting. A descriptive cross-sectional design using both quantitative and qualitative approaches was used to collect a sample of 50 respondents. The researcher used questionnaires to collect data. The measurement of central tendency was used to analyse quantitative data and regression and correlation analysis technique for qualitative data.
A good relationship between internal audit and financial performance was found out during the study. The study is shows a high positive significance relationship between risk assessment and financial performance. Also, a high positive significant relationship between segregation of duties and financial performance is shown by the study.
The conclusion drawn by the study is that the existence of internal control mitigates possibility of committing fraud among the staff members and any other members of the organization. The management of any organization is capable and has a task of putting up internal control system and its performance monitoring. The system should be proficient for the purpose of detecting and preventing inaccurate reporting and when this happens effectively, most organizations will be in position to financially perform well. There should be properly accessible and its performance well inspected consistently by the management for proficient performance. Internal control procedures have a vital role in providing precise measurement of data.
This study recommends that organizations should pay careful attention to monitoring and evaluating through provision of independent checks of processes and evaluation of activities consistently and making sure that internal reviews of establishment of internal control systems within functions are administered regularly.
INTERNAL AUDIT AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN UGANDA: A STUDY OF ABSA BANK UGANDA LIMITED MUKONO DISTRICT
(Uganda Christian University, 2025-10-16) MUTEBWA ATETE TRINA
The study examined the effect of internal auditing on financial performance of
commercial banks in Uganda focusing on ABSA bank Mukono branch. Internal audit
was looked at from the perspective of audit quality, risk management, and Internal
controls. This study selected 24 respondents who were from the internal audit,
finance& accounting, risk & compliance, operations, and others department. The
researcher conducted questionnaires to all member of the target group as it was
considered as the most relevant method to collect data. The data was carried out
using descriptive statistics which include Frequency distribution, mean and
standard deviation. Tables were used for simplicity of understanding and
expression in the data analysis.
From the results, the study concludes that risk management, audit quality, and
internal controls had a strong relationship with commercial banks financial
performance, this research discovered that effective management of risks is
relevantly related to improved financial performance of ABSA Bank Uganda,
internal audit quality is strongly positively associated with financial performance
indicators, ABSA Bank Uganda carries out internal audit activities in accordance
with accounting and regulatory needs for effectiveness and credibility.
The study recommends the need for ABSA Bank Uganda to continue improving its
risk management processes, to invest in continual training and capacity building
for internal audit staff, to adopt internal audit as a tool for cost containment and
operational effectiveness to enhance financial performance of banks.
CREDIT RISK MANAGEMENT AND LOAN PERFORMANCE OF COMMERCIAL BANKS IN UGANDA: A CASE OF ABSA BANK, MUKONO, UGANDA
(Uganda Christian University, 2025-09-11) Bantu Regina
The study examined the effect of credit risk management on loan performance of commercial banks in Uganda with specific focus on ABSA Bank, Mukono, Uganda. It specifically focused on examining the relationship between credit risk identification and loan performance, establishing the relationship between credit risk assessment and loan performance, and exploring the relationship between credit monitoring and loan performance in ABSA Bank, Uganda. 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 44 respondents who are employees of ABSA Bank, Mukono and the top management of the bank was also used in the study. The study findings revealed that credit risk management practices; credit risk identification, credit risk assessment, and credit monitoring at ABSA Bank, Mukono branch, significantly and positively influence loan performance, with Pearson’s correlations showing strong relationships: credit risk identification (r = 0.672, p < 0.05), credit risk assessment (r = 0.596, p < 0.05), and credit monitoring (r = 0.654, p < 0.05), indicating that effective practices enhance repayment rates, reduce defaults, and strengthen the loan portfolio. Finally, the study recommended that ABSA Bank, Mukono branch, strengthen credit risk identification with advanced tools, maintain updated credit assessment guidelines, enhance continuous credit monitoring, provide regular staff training on modern risk management techniques and adopt risk-based client categorization to improve repayment rates, reduce defaults and sustain financial stability.
The effect of awareness of fintech applications on the utilization of fintech applications among Uganda Christian Univeristy students
(UCU, 2025-09-17) Rebecca Malinga
This study examined how Uganda Christian University (UCU) students' use of financial technology (fintech) tools was influenced by their understanding of these applications. Assessing students' understanding, analyzing usage, finding adoption hurdles, and investigating the effect of awareness on fintech usage were among the goals. The Technology Acceptance Model and the diffusion of innovation theory served as the foundation for the study. According to these theories, awareness and perceived utility play a crucial role in the adoption process.
133 students were surveyed using standardized questionnaires as part of a quantitative study approach. Descriptive statistics, frequency distributions, and regression analysis were used in the study.
The findings revealed that the majority of students (50.4%) had high to very high awareness of fintech applications, although a minority (19.5%) reported low awareness. Utilization levels were generally high, with 55.7% of respondents indicating frequent use, while 17.3% reported low to very low usage. The main barriers to fintech adoption were limited awareness (24.1%), poor internet connectivity (21.8%), high transaction costs (18.8%), and lack of trust in technology (15.8%). Regression analysis showed that awareness significantly and positively influenced utilization (β = .684, p < .05), explaining 49.3% of the variance in fintech usage.
The study concluded that awareness is a strong predictor of utilization, but infrastructural and economic barriers constrain adoption. It recommended that universities and fintech providers intensify sensitization campaigns, reduce transaction costs, and improve internet access. Further research should examine the mediating role of digital literacy and compare fintech adoption across universities.
AN EXAMINATION OF THE ROLE OF FAMILIES IN FAITH FORMATION IN KALIRO PARISH, KALIRO ARCHDEACONRY, CENTRAL BUSOGA DIOCESE OF THE PROVINCE OF THE CHURCH OF UGANDA
(Uganda Christian University, 2025-09-05) MUWEREZA MICHEAL
This study examined the significant role of families in the faith formation of individuals within Kaliro Parish, Kaliro Archdeaconry, Central Busoga Diocese, Church of Uganda. Faith formation is a vital component of spiritual growth and development, and the family, as the primary social unit, serves as the foundational environment where Christian beliefs, values, and practices are first introduced and nurtured. The research explored how families contribute to the spiritual upbringing of children and youth, the challenges they encounter in this responsibility, and the strategies used to strengthen the transmission of faith across generations.
A mixed-methods approach was employed, combining qualitative data collected through interviews and focus group discussions with quantitative data obtained from surveys administered to parish members. The findings revealed that families remain central to faith formation, acting as the first teachers of Christian doctrines and moral values, while the Church plays a complementary role through formal catechesis and communal worship. Nonetheless, contemporary challenges such as societal changes, economic pressures, and limited church resources hinder family participation in faith formation.
The study concludes by recommending strategies to enhance family involvement in faith development. These include fostering stronger collaboration between the Church and families, providing targeted pastoral support, and integrating family-based faith formation programs into parish activities. This research contributes to a deeper understanding of how faith is nurtured in local church contexts and underscores the indispensable role families play in sustaining Christian discipleship in the Central Busoga Diocese.
AN ASSESSMENT OF THE CAUSES OF DOMESTIC VIOLENCE AMONG ANGLICAN FAMILIES IN KASHONGI ARCHDEACONRY, NORTH ANKOLEDIOCESE OF THE CHURCH OF UGANDA
(Uganda Christian University, 2025-09-05) Ahumuza Elia
This study assessed the causes of domestic violence among Anglican families in Kashongi Archdeaconry, North Ankole Diocese. The objectives of the study were; to identify the socio-cultural factors that contribute to the prevalence of domestic violence among Anglican families in Kashongi Archdeaconry, to assess the economic conditions that influence the incidence of domestic violence among Anglican families in Kashongi Archdeaconry, and to evaluate the role played by Church leadership in addressing domestic violence in Anglican families in Kashongi Archdeaconry. Across-sectional research design, using a sample size of 66 participants was adopted. Simple random sampling and purposive sampling techniques were used to select the respondents and data was collected using well designed structured questionnaire and interview guide. Findings revealed that that misinterpretation of religious scriptures is a key contributing factor of domestic abuse, 95.5% of the respondents strongly agreed on the claim. It was also established that some men feel pressured to assert control when they fail to provide economically and 87.9% of the respondents strongly agreed on the claim. In addition, it was established that the Church addresses domestic violence as a private rather than public issue and 84.9% of the respondents agreed on this observation. In conclusion, this study’s findings reveal that domestic violence among Anglican families in Kashongi Archdeaconry is driven by socio-cultural beliefs, economic hardship, and limited Church intervention. Addressing these issues requires community sensitization, economic empowerment, and a stronger, more proactive role from Church leadership in publicly confronting abuse. The study recommends that the Church should address domestic violence by transforming harmful socio-cultural norms through community sensitization, theological training, and engagement with cultural leaders. It also advocates for responsible women’s economic empowerment, and stronger Church-based support system.
An Assessment of Infidelity Among Married Couples in Soroti Parish, Soroti Archdeaconry in the Diocese of Soroti
(Uganda Christian University, 2025-05-21) Joshua Elimu
The study assessed infidelity among married couples in Soroti parish, Soroti archdeaconry in the Diocese of Soroti. The study was guided by the following objectives: To establish the causes of infidelity among married couples in Soroti parish, to identify the effects of infidelity among married couples in Soroti Parish and to establish the role of the church in mitigating infidelity among married couples in Soroti Parish.
The study adopted a descriptive survey research design and a qualitative approach. The researcher conducted interviews where the researcher asked questions based on the objectives that were posed to the respondents, and their answers were recorded. The study established that the reasons for infidelity among married couples in Soroti parish were generally encompassed emotional discontent, where one spouse may feel overlooked or unvalued; sexual incompatibility or differing levels of desire; ineffective communication leading to unfulfilled needs; opportunities and temptations, such as frequent interactions with others or situations that promote cheating; personal characteristics like impulsivity or a past of unfaithfulness; seeking revenge for real or perceived grievances; low levels of commitment or feelings of dissatisfaction with the relationship; societal or cultural attitudes that may implicitly condone extramarital relationships; and challenging life situations or crises that can weaken the bonds of marriage. Typically, these elements interact with one another, raising the chances of infidelity. Marital infidelity in Soroti Parish has had manifested effects that have impacted emotional health, social harmony, financial stability and physical wellbeing. Therefore, addressing these issues requires collaborative effort involving individuals, families, community leaders and the clergy.
The study concluded that the married couples in Soroti parish had experienced infidelity. The churches in Soroti parish had endeavored to adopt various interventions such as marital counseling program aimed at strengthening marital relations in families within the parish. The church leadership had also preached and taught about sanctity of marriage with the aim of healing the broken hearts and encouraging unity in families and the entire community.
EFFECT OF DIGITAL BANKING ON CONSUMER SATISFACTION
(Uganda Christian University, 2025-09-12) AKAO LILIAN
The study evaluated how customer satisfaction at the Opportunity Bank Mukono branch was affected by digital banking. The following goals served as the study's compass: to determine how customer satisfaction at Opportunity Bank Mukono Branch is impacted by the speed of digital transactions; to evaluate the impact of accessibility to digital banking on customer satisfaction at Opportunity Bank Mukono Branch; and to investigate the impact of digital banking's adaptability on customer satisfaction. The descriptive survey design was modified for the investigation. According to Amin (2005), the survey design is a technique that entails gathering data from members of a target population while taking into account the population's present situation in relation to the research variables The target population of this study was 125 and the sample size was 96. The results show that speed of digital transactions has a significant impact on consumer satisfaction (mean range: 3.73–4.06), with ease of transactions and round-the-clock access being important factors. Although there are obstacles to online banking, accessibility to digital banking has a significant impact on satisfaction (mean range: 3.68–3.98), especially through handy mobile banking. Digital banking's adaptability has a moderate impact on customer satisfaction (mean range: 3.35–3.61), with obstacles including complicated updates and low digital literacy lowering agreement. The Opportunity Bank Mukono Branch was advised to make an investment in a strong IT infrastructure in order to reduce transaction failures and network delays. In order to target underserved clients, the bank should also increase the number of mobile banking access points and collaborate with mobile money agents.
IMPACT OF SAVING HABITS ON FINANCIAL BEHAVIOUR OF UNIVERSITY STUDENTS
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-12) NAKALEMA JANE PATRICIA
This study aimed to explore how students’ saving habits influence their financial behaviors, focusing on BBA 3:2 Students 2022-2025. There were three specific objectives: to examine the relationship between saving habits and financial behavior among university students, to identify the factors that influence saving habits among students at Uganda Christian University, and to identify the problems affecting saving habits and financial behavior among university students, along with suggesting potential solutions. Through a cross-sectional research design approach, the researcher was able to understand the relationship between saving habits and financial behaviors among university students. The researcher received a total of 53 responses out of the 60 students expected to complete the survey. Therefore, the response rate was 88.3% (53/60). The high response rate indicated the students’ willingness to inform about their saving habits and financial behaviors. The researcher reports the findings using descriptive statistics, including mean, median, frequencies, and proportions of the different included variables. The mean (SD) age of the students was 25.5 (SD 3.34), with a composition of female (58.5%) and male (41.5%), specializing in finance (41.5%) and accounting (37.7%), management (15.1%), and marketing (5.7%). Approximately 75.5% reported having some money saved, with about 24.5% of the students having no money saved anywhere. Overall student’s responses indicated that almost all students (96.2%) either agreed or strongly agreed that having good saving habits helps them to manage their finances better, indicated by a high mean score of 4.5, with the majority of them agreeing (45.3%) or strongly agreeing (30.2%) that they regularly save money, which improves their overall financial behaviour. After conducting a bivariate correlation analysis test to check for the relationship between saving habits and financial behaviors, the correlation coefficient (R-Value) of 0.285 indicated that there was a significant weak positive relationship between saving habits and financial behaviors. Some problems that affected students’ saving habits and financial behaviors included unexpected expenses, difficulties encountered by students to save, lack of financial education or training for students, digital saving tools or campus programmes, issues with peer influence, students prioritizing immediate wants over long-term saving, and lack of income-generating opportunities for students.
Students suggested organizing savings awareness campaigns on campus (75.4%) and making saving easier through digital tools or on campus (54.7%) to improve their saving habits and encourage more frequent saving.
The findings of this research indicate a statistically significant correlation between saving habits, such as setting savings goals and budgeting, and financial behaviours. Financial literacy within the university among students is crucial to empower students to understand why they should save, set saving goals, and learn how to track their budget and expenses.
BOOK AND FINANCIAL PERFORMANCE OF SMALL-SCALE ENTERPRISES IN BUGUJJU TRADING CENTRE MUKONO DISTRICT
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-12) MANDRE ISAAC
The research report recognized the relationship between book keeping and financial performance of small-scale enterprises in Bugujju Trading Centre. To analyze the relationship between book keeping and financial performance and it also comprised of the credential information for the Research report and be composed of the statement of the problem, 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 small-scale enterprises, overview of the challenges associated with book keeping and the types of books kept by the small-scale enterprises and analyze and evaluated what different scholars and researchers validate these variables. the research methodology which was also called the research design that was a cross-section research design, the research population was 50 and the sample size (n) was 44, interviews and questionnaires were the method I employed to collect data from the field which was composed of different nature of small-scale enterprises in Bugujju Trading Centre quality of data that was to say validity and reliability, various methods of data presentation the specific objectives of the study. The findings showed that proper book keeping can results into proper decision making in short- investments, and expansion of businesses can be archived by efficient and effective book from the field are analyzed and describe in this was section of the research study. The data offered in table format enabled easy interpretation of business responds about the types of books they kept, the monthly average income and expenses of the enterprises, the conclusion, recommendations of the research study being undertaken, where by the small-scale business owners and employees recommends that if there was any opportunity that will be availed to educate and trained them about book keeping practice they willing and more interested to be part of the exercise to effectively improve on their basic book keeping skills and knowledge that enhance their enterprises financial health.
THE INFLUENCE OF DIGITAL FINANCE ON THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN UGANDA
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-12) ADONGO BRIDGET
The influence of digital finance on small and medium businesses in Mukono is, therefore, analyzed in this paper to appreciate how such digital finance technology influences business performance. The study further discovered the use of Digital Finance by SMEs which has great benefits, bettering transaction speed, minimizing operational costs and maximizing revenue growth. The research, in its findings shows the use of digital financial services and how this technology is of great advantages to the small medium businesses though there are small challenges involved when using these services like fraud, network issues and inadequate technical skills. This study merges both quantitative and qualitative approaches in data collection to measure the effectiveness of digital financial services and also identifies the barriers faced. From the findings, it is observed that overcoming the challenges is very important for full benefits of digital financial technologies. The research shows that digital financial services need to be combined with the business operations for better performance and growth of the businesses. This calls for support and combined effort from the service providers, government and other stakeholders for the growth of the small medium businesses
CREDIT RISK MANAGEMENT AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN UGANDA
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-12) OPIO JOREEM ALLAN
This study investigated the effect of credit risk management on the financial performance of commercial banks in Uganda, focusing on ABSA Bank, Mukono District. The banking sector played a vital role in economic growth of a country like Uganda, but rising non-performing loans (NPLs) due to weak risk management practices hence leading to significant challenges, as evidenced by historical bank failures for example Crane Bank in 2016. The main objective was to examine how credit policies, credit appraisal, and credit monitoring influenced financial performance, measured by Return on Assets (ROA) and Return on Equity (ROE). A quantitative cross-sectional design was utilized, with data collected from 22 employees using structured questionnaires. Findings revealed strong positive correlations between credit policies, credit appraisal, credit monitoring, and financial performance. Multiple regression analysis confirmed a significant combined effect, with credit policies exerting the greatest influence. The study recommended strengthening credit policies through regular updates, enhancing staff training for improved appraisal and monitoring, and ensuring independent monitoring systems to boost profitability and financial stability. Further research was suggested to explore the integration of digital technologies, such as artificial intelligence, in credit risk management to enhance efficiency and accuracy.
IMPACT OF ONLINE BANKING ON SAVING BEHAVIOUR OF STUDENTS AT UGANDA CHRISTIAN UNVERSITY,MUKONO
(Uganda Christian University, 2025-09-12) DHIKUSOOKA JOEL KISIBO
The study investigated the impact of online banking on the saving behaviour of students at
Uganda Christian University (UCU), Mukono. The research focused on understanding the
extent to which students use online banking services, the relationship between online banking
and saving behaviour, and the challenges that students face in using these digital financial tools.
A descriptive survey research design was adopted, combining both quantitative and qualitative
approaches to provide a comprehensive analysis of students’ online banking habits and saving
patterns. The study targeted BBA 3:2 students, with a sample of 64 respondents selected using
simple random sampling, achieving a response rate of 82.8%.
Findings revealed that the majority of students (75.5%) actively use online banking platforms,
reflecting high adoption of digital financial services among university students. Students in
Finance and Accounting disciplines were more likely to engage with online banking, likely due
to their academic exposure to financial management concepts. Both male and female students
were adequately represented, providing diverse perspectives on the role of technology in
facilitating savings.
The study established a positive but weak correlation between online banking usage and saving
behaviour (r = 0.312, p = 0.027), suggesting that while online banking enhances saving habits,
other factors such as financial literacy, income levels, and personal discipline also influence
savings. Key motivators for using online banking included convenience, accessibility, and
goal-oriented saving, while high transaction costs, poor internet connectivity, and limited
digital financial literacy were identified as major challenges. Students expressed willingness to
save more if user-friendly digital tools and campus awareness programs were available.
The study concluded that online banking is a valuable tool for promoting disciplined saving
behaviour among students at UCU, although institutional and technological support is required
to maximize its impact. Recommendations include organizing workshops to improve digital
financial literacy, enhancing campus internet connectivity, and designing student-friendly
online saving tools. The study also suggested future research on comparative studies across
universities, longitudinal tracking of saving behaviour, and the effects of digital financial
interventions on students’ financial discipline.
Impact of accounting standards in the credibility of financial reporting
(Uganda Christian university mukono, 2025) Kemigisa Agnes
The findings showed that compliance with accounting standards improved the transparency and accuracy of financial reports and helped strengthen investor confidence. At the same time, the study identified several challenges, including the complexity of IFRS, high implementation costs, limited staff expertise, and system constraints, which sometimes slowed down effective
application. Overall, the study concluded that accounting standards play a key role in enhancing the credibility of financial reporting at Absa Bank Uganda Limited. It recommends ongoing staff training, greater investment in modern reporting systems, stronger regulatory follow-up, and improved internal controls. These recommendations are intended to help both the bank and regulators overcome the existing challenges. The study also adds to the limited research on IFRS adoption in developing countries, especially in the Ugandan banking sector.
THE EFFECT OF FINANCIAL LITERACY ON PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN MUKONO
(Uganda Christian University, 2025-09-15) MARK OMARA OCHAN
The small and medium enterprises sector has a crucial role in the economy of Uganda and highly
contributing to employment, economic growth and income generation. Small and medium enterprises
in mukono operate in sectors like retail, manufacturing, agriculture and services though most of them
face challenges that hinder their growth and sustainability. Low financial literacy among small and
medium enterprises owners and managers is one of the key blocks affecting budgeting, recordkeeping,
investment decision, debt management and the whole financial planning aspect. This study
investigated the effect of financial literacy on performance of small and medium enterprises in mukono
district between 2019 to 2024. A research (descriptive) was conducted targeting 150 small and
medium enterprises, with a random stratified random sampling of 109 owners and managers. All the
data was collected using questionnaires and analysed using descriptive and inferential statistics. The
study indicates a moderate financial literacy among small and medium enterprise owners and
managers with strong knowledge of budgeting and planning but moderate financial behaviours and
attitudes. Small and medium enterprises performance was also relatively moderate and the
sustainability is rated higher than profitability and growth. Nevertheless, a positive relationship was
observed between financial literacy and business performance which shows that higher financial
knowledge enables managers and owners to make informed decisions, manage resources effectively,
access finance and improve overall outcomes. The study summarizes that enhancing financial literacy
is important for improving small and medium enterprise profitability, growth and sustainability.
Recommendations basically include practical training workshops, targeted financial education
programs and policy interventions by government and financial institutions. The research highly
contributes to the understanding of financial literacy’s importance in small and medium enterprise
performance and the countries development.