School of Management and Enterprenuership
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Item A new dimension to neo‐institutional sociology: some evidence from the adoption of new budgetary practices in local governments in Uganda(Emerald Group Publishing Limited: African Journal of Economic and Management Studies, 2013-04-05) Kasumba, StephenThe purpose of this study was to investigate the extent to which institutional pressures can be deployed to reinforce each other in creating and sustaining new budgetary practices. Design/methodology/approach This paper adopted a qualitative case study to investigate the macro dynamics for the adoption of new budgetary practices in local governments in Uganda, based on Kampala District. Data were collected from archival records and official documents as well as in‐depth semi‐structured interviews with various officials, including those in local governments, central government and aid agencies, such as the World Bank and Danida, which had significant influence in changing the institutional practices of local governments in Uganda. Findings The study revealed interconnections and various layers of institutional pressures that influenced the adoption of new budgetary practices in local governments in Uganda. In addition, mimetic actions of the national government of Uganda were not only for the acquisition “best” organisational practices, but were also used as strategic mechanisms for influencing the decisions of donors of resourceful institutions within the organisational field of international development. Practical implications This paper demonstrates how institutional pressures for the adoption of new organisational practices can be intertwined with the view of reinforcing each other in creating and sustaining new practices, such as budgetary practices. Originality/value The paper provides a new perspective to neo‐institutional sociology for the understanding of the macro dynamics for accounting changes in the context of a developing country.Item Risk management and service delivery in the transport industry: a case study of kenfreight Uganda Ltd(Kyambogo University [unpublished work], 2013-09) Tumusanyukira, Gloria B.This study focused on assessing the impact of risk management on service delivery in the transport industry at Kenfreight (u) Ltd. The study was guided by three main objectives which were to; identify the risks involved at Kenfreight (u) Ltd, establish the means of mitigating the various risks at Kenfreight (u) Ltd and analyse the influence of risk management on service delivery at Kenfreight (u) ltd A descriptive research design was used. The study was qualitative and quantitative in nature. Questionnaire and interview guide were used to collect data and the sample size of 46 respondents was selected using purposive and simple random sampling techniques. In line with the first objective of this study, the findings revealed that the transport industry in general and Kenfreight (u) ltd in particular faces the following risks/challenges: Complexity of today's supply chain networks; Due to more transported goods management of the cargo is risky; Risk of theft; Risk of damage or spoilage of goods; Unreliable exchange rate; Unreliable fuel prices is a risk; Lengthy procedures pose a risk and Customs delays also pose a risk. Concerning the second objective, the study revealed that risk management is a process which involves four general stages of: Risk Planning, Risk Assessment, Risk Handling and Risk Monitoring and Reporting or evaluation. The study also revealed different means of mitigating risks in the transport industry which included; use of technology-based continuous condition monitoring, identification of triggering events and vulnerabilities, implt;:mentation of operative risk management principles, use of financial hedging to reduce the risks associated with exchange rate fluctuation and improving monitoring and security checks. On the last objective, the study revealed that Risk management helps to overcome shortages of critical items which could result into halting the operations of an organisation, Supply risks management positively affects the operations of an organisation by improving the level of customer satisfaction due to eradication of fluctuations in the level of service delivery, and, Time to market is usually improved when risks are well managed beforehand which improves the competitiveness of an organisation . The recommendations of the study are that in order to mitigate risks, Kenfreight (u) ltd should: use technology-based continuous condition monitoring, identification of triggering events and vulnerabilities, implementation of operative risk management principles, use financial hedging to reduce the risks associated with exchange rate fluctuation and improving monitoring and security checks. In conclusion, it is clearly a big challenge for any organisation to be able to achieve effective service delivery in today's volatile business environment. For the transport industry, there are always risks of unpredictable international fuel prices which impact on the operation costs of transport companies. Such changes need to be given special consideration in the framework of risk management as a basis to implement a stable and effective service delivery platform.Item The effects of inventory management on sales performance in small and medium enterprises (smes): a case study of Lyalabbisi farm supply limited(Kyambogo University(unpublished), 2013-10) Kimera, DennisThe study examined inventory management and sales performance. The objectives of the study includes; the effects of material planning on sales performance, the effects of stock levels on sales performance, and the effects of inventory management on sale performance in SMEs. The researcher used a quantitative cross sectional survey design during data collection and secondary sources such as text books, journals, magazines, internet, reports and conference proceedings. The study also reveals empirical and theoretical literature on the variable of the topic of study. Findings indicated that there are effects of inventory management on sales Performance in small and medium enterprises (SMEs). The researcher recommends that Lyalabbisi Farm Supply Limited should forecast market for its products so that it stocks enough inventories to avoid under stocks, fix the stock levels to avoid inadequate stocks or stock outs; minimize its inventory expenses by using skilled labour, increase its sales by widening the market for its products, identify the order quantity that minimizes total cost of stock holding, stock ordering and purchase costs in order to maximize profits, put into consideration inventory management when planning for better profits in the coming years; and minimize the cost of production as lowest as possible. Therefore inventory management must be emphasized in Lyalabbisi Farm Supply Limited as a way of improving sales performance of the company and raising its profitability. This should be done by sensitizing inventory management in the company that is to say making sure all employees understand inventory management and its importance to the company.Item Contract management and service delivery in Public sector: a case of Uganda electricity transmission company(Kyambogo University [unpublished work], 2013-10) Mary, Ziribagwa MargaretContract management has become a core competency critical to an organization's competitive advantage. Recent studies had shown that organizations with established and mature contract management practices are able to generate millions of dollars in additional savings and have a competitive advantage over their competitors. This study looked at the impact of contract management on service delivery in public sector with a case study of Uganda Electricity Transmission Company (UETCL). Specifically the study reviewed contract management practices and how they influence the service delivery of public organizations. The researcher adapted a case study design using both qualitative and quantitative methods. The data was generated from questionnaires, interviews and review of available documents in line with contract management and service delivery. Data collected was analyzed using Pearson product moment correlation coefficient (PMCC) to make conclusions. The findings of the study indicated that the contract management practices that is contract mobilization, contract monitoring, performance management and contract completion were effectively managed in UETCL. The service levels were in place and finally it was established that contract monitoring and performance management had a positive significant relationship on service delivery. It was recommended that if service delivery is to be improved in public sector organizations, the policy makers and other stake holders should enhance the contract management practices through data collection systems to create access to contract information and clear benchmarks to check supplier performance based on contract terms. This can be achieved through establishing a performance management framework that would provide a contract management framework with agreed targets for the providers to meet.Item Procurement risk management and contract performance in the public sector a case study of ngora district local government(Kyambogo University [unpublished work], 2013-10) Nyangoma, MiriaAchievement of Stake holders' value in any Organization is a core goal through delivery of maximum service and organizational effectiveness. Therefore recent studies have shown that effectively managing risks can lead to significant savings in resources, timely delivery and improved quality of services and relationships with clients. The purpose of the study was to examine the relationship between Procurement risk management and contract performance in the public sector with Ngora District as a case study. The study was guided by three objectives that is; to examine the risks in the procurement process, establish contract performance indicators and their relationships within the Local Government. This study involved both quantitative and qualitative approaches using a case study design. The data collection instruments used were self-administered questionnaires, observation and the structured interview guide. Data collected was analyzed using Pearson's product moment correlation co efficient to generate regressions and correlation between the variables. The findings revealed several risks like inadequate specifications and showed that contract performance indicators needed to be identified early and communicated to the service providers before contract implementation to enable each party understand their obligations. Further the findings revealed that procurement process risks had a positive significant relationship with contract performance in the public sector. It was thus recommended that if contract performance is to be improved in public sector organizations, policy makers and other stakeholders need to develop a culture of risk management as procurement risks are inherent and appears at each stage in the procurement process. This would ensure streamlined procurement planning backed by a procurement policy and a framework on risk management.Item Internal control and fraud prevention in government institutions. a case study of the office of the prime minister(Kyambogo university [unpublished work], 2013-11) Balyejusa, NelsonThis study aimed at establishing the relationship between internal controls and fraud prevention in Government Institutions specially in the office of the Prime Minister.This study was guided by the following objectives to examine the relationship between system evaluation and fraud prevention , to examine the methods of accountability used to prevent fraud in the office of the Prime Minister; to establish the relationship between control activities and fraud Prevention: to identify strategies for preventing fraud in the office of the Prime Minister and to establish the relationship between environmental influence and fraud prevention. The study employed a cross sectional survey design since the data was collected a cross section of selected departments. 126 respondents who participated in the study were sellected through purposive and simple random sampling among the Directors, under secretaries. technical staff. and support staff. Several methods were used to collect data: self-administered questionnaires, interviews, review of primary documents and secondary literature. Findings revealed that there was a positive significant relationship between all the study variables of internal controls and fraud prevention. Results showed that internal controls influence fraud prevention. It is therefore recommended that government should allow separation of duties and set up strong structures of system evaluations and account Ability strategies which are periodically monitored by external bodies like the Inspector General of Government, auditor General and others in addition to refresher trainings to employees and empowering the internal auditors. It thus be concluded that internal control systems have a direct bearing on fraud prevention.Item Employee ethics, internal control compliance and quality. Of public funds management in Uganda government agencies-case of east African civil aviation academy- Soroti(Kyambogo University[unpublished work], 2014-01) Abunyang, Felix WilliamThe research was conducted with an aim of establishing whether employee ethics and compliance to internal controls could have any influence on the quality of public fund management in government agencies with the East African Civil Aviation Academy (EACAA) being the case study. To achieve this, three objectives were prepared; To access the level of employee ethics at EACAA, To evaluate the level of compliance to internal controls at EACAA, To access the quality of public fund management at EACAA. The study employed a cross sectional research design and data was collected mainly by use of questionnaire. Using the SPSS computer package, data was analysed through descriptive, correlation and regression analysis to measure the degree of influence between independent (Employee ethics) and dependent (quality of Public fund management) variables respectively. The findings reveal that employee ethics was fairly good though was affected by low levels of whistle blowing. Compliance to internal controls was low being affected by mainly the low staffing levels in the internal audit department. In the same vain, the quality of public fund management was low due to low effectiveness of employees at managerial level as well as uneconomic way of allocating funds. It is recommended that to improve the levels of employee ethics, there is need to motivate the staff financially, increase staffing in the internal audit department so that compliance to internal controls is enhanced, adherence to value for money will improve the quality of public fund management by effectively, efficiently and economically using the funds for there intended purposeItem Freight forwarding outsourcing and supply chain efficiency in Uganda: a case study of Mukwano Industries Ltd.(Kyambogo University [unpublished work], 2014-01) Makumbi, GraceIn support of modern supply chain management approaches, organizations world over are rapidly outsourcing their non-core functions in order to drive sustainable competitive advantage and supply chain efficiency. In Uganda, firms have hurriedly outsourced their freight forwarding function to third parties in the hope of realizing substantial cost savings, improved service levels and competitive advantage, since freight forwarding costs in Uganda significantly account for up to 40% of the value of imports and 7 5% of the value of exports. Much as various literature sources applaud outsourcing, current studies have demonstrated high failure rates on the global and local scene! This study therefore questions whether the hype of firms in Uganda to quickly outsource freight forwarding on the promise of realizing cost savings, improved service quality and delivery precision alone is justified, that is whether freight forwarding outsourcing influences supply chain efficiency, and to what extent it does. A case study design, incorporating questionnaires and interviews, was used to test the variables, wherein 37 samples were drawn, and results analyzed using correlation and regression tools to examine the influence of freight forwarding outsourcing on supply chain efficiency, and the extent to which decision-making, planning and administration influence supply chain efficiency. A 0.731 and 0.822 correlation coefficients were registered against planning and administration respectively, while administration registered the highest significant Beta coefficient of 0.944. It was established from the above that, contrary to expectation, freight forwarding outsourcing may not necessarily result in supply chain efficiency, owing to supplier profit margins, supplier deficiencies in the human resource composition, supplier non-compliance issues, non-aligned working culture and lack of collaboration in the outsourcing relationship. In conclusion, I recommend that outsourcing initiatives should emphasize outsourcing decision-making and planning with a strategic dimension, foster collaboration and win-win approaches in establishing and sustaining outsourcing relationships and putting more emphasis on the administration of the outsourcing relationship, while keeping the human resource factor in mind.Item Financial remuneration and employee productivity in public universities in Uganda: a case study of Kyambogo University(Kyambogo University [unpublished work], 2014-01) Annuciata, Adongo MaryThe study sought to establish the effect of financial remuneration on employee productivity at Kyambogo University. The study adopted a cross sectional survey design from which a population of 522 from which a sample of 307 was drawn. A self-administered questionnaire and an interview guide were used to collect responses. Measurement of the variables of the study were done and subjected to rigorous data processing and analysis using the relevant statistical computer software packages. The findings on financial remuneration indicated that most staff members were employed elsewhere to supplement their incomes from the University, were unable to develop themselves out of the salaries they earned from the university, staff were unhappy with the way they were remunerated by the university and therefore, felt that they needed to spend their valuable time elsewhere. The findings on employee productivity revealed that, staff members lectured what they knew best, were always available to supervise students allocated to them much as administrators in charge of registration for instance did not perform their tasks as expected sighting delays in registering students even when all the schools dues had been cleared by the students, on the other hand, there was regular cases of students' marks missing. Findings indicated that there were positive and significant relationships between financial remuneration and employee productivity. Results from regression analysis findings revealed that the model could only explain 54.5% in variance of employee productivity. In conclusion, the findings revealed that financial remuneration was significant predictors of employee productivity. This is in confirmation that financial remuneration is a key determinant of employee productivity of the university. The study recommends that the management of the university should develop strategies that foster employee productivity with emphasis on financial remuneration. Likewise, the management should put a lot of attention on financial remuneration as a determinant of employee productivity since it was the strongest predictor of employee productivity. Similarly, in order to promote desirable employee productivity, the university needs to put in place effective internal controls that support financial remuneration.Item Determinants of capital structure of small and medium enterprises: a case of Katwe Metal Works and fabricators in Rubaga division, Kampala district.(Kyambogo University [unpublished work], 2014-01) Nsimbi, Magunga N. DorothyThe study sought to establish the effect of the determinants of the capital structure of Small and Medium Enterprises (SMEs). The study adopted a cross sectional survey design from which a population of 228 SMEs from which a sample of 140 SMEs was drawn. A self-administered questionnaire was used to collect responses. Measurement of the relationships of the study were done and subjected to rigorous data processing and analysis using the relevant statistical computer software packages. Findings indicated that there were positive and significant relationships between profitability and capital structure; firm size and capital structure; growth on capital structure; and asset structure and capital structure of SMEs with growth having the highest relationship with capital structure. Results from regression analysis revealed that among all the study variables; profitability, growth, size and asset structure, growth was the strongest predictor of capital structure. Further, the findings revealed that the model could only explain 57 .7% in variance of capital structure. In conclusion, the findings revealed that all the business characteristics were significant predictors of capital structure. This is confirmation that profitability, growth, size and asset structure are key determinants of the capital structures of SMEs. The study recommends that SME owners or managers should develop strategies that foster capital structure with emphasis on the business determinants that were used by the researcher to study firm capital structure. Likewise, the management of SMEs should put a lot of attention on growth as a business determinant of\SMEs since it was the strongest predictor of capital structure. Similarly, in order to promote desirable capital structures, firm owners need to put in place effective internal controls that support firm capital structures.Item Supply chain information management and service delivery in public health sector organizations a case study of national medical stores(Kyambogo University [unpublished work], 2014-01) Pule, SamuelThis study intended to examine the relationship between supply chain information management and service delivery efficiency in public health sector organizations. The four objectives of the study were to: examine the relationship between supply chain information processing and service delivery; assess the relationship between supply chain information storage and service delivery; evaluate the relationship between supply chain information flow and service delivery; and lastly, examine the relationship between supply chain information management and service delivery. The researcher employed a descriptive, case study and correlational designs. Using a researcher's made questionnaire, data was collected from a sample of 56 respondents from National Medical Stores (NMS) and 63 respondents from Mulago Hospital and Kisenyi Health Centre IV. Data analysis was done using frequencies, percentages, means, standard Deviation (SD) and the Pearson Correlation Coefficient (PCC) analysis. Findings revealed that, the level of supply chain information storage was highest at average mean of 4.06, followed by the level of supply chain information processing at an average mean of 3.95, and lastly, supply chain information flow at an average mean of 3.91. The overall mean of supply chain information management constructs therefore came to 3.97, interpreted as high. On the other hand, service delivery management indicated an overall mean of 2.94, interpreted as undecided. Of its constructs, quality service delivery management ranked highest at an average mean of 3.81, followed by cost management in service delivery at an average mean of 3.65, and lastly, timely service delivery management at an average mean of 1.94. With this therefore, the relationship between supply chain information management and service delivery was indicated to be positive and significant at (r = 0.244, Sig. = 0.02). This implied that the alternative hypothesis of the study was accepted, and the researcher concluded that efficient supply chain information management positively affects service delivery. It was recommended that; NMS create an environment that encourage health centres and Hospitals to easily make requisitions whenever there is a need of drugs, there is need for more supply chain professionals at NMS to bridge the gap that exist between operations work and prevailing numbers of staff, there is need to invest in Information Communication Technologies (ICT) to boast inter-organizational relationship and information flow between NMS, Hospitals and health centres throughout the country.Item Information system managed inventory and organizational performance. A case study of joint medical stores in Uganda(Kyambogo University [unpublished work], 2014-01) Kasamba, Alex OfoyuruIn Uganda to date, organizations like the Joint Medical Stores constantly strive to maintain optimum inventory level to be able to meet its requirement and avoid over or under inventory level that can impact the financial figures. The use of information systems in Inventory management is so fundamental since it enhances flexibility and provides competitive advantage due to the ability to respond rapidly to customer requirement. Information system managed inventory such as Enterprise Resource Planning (ERP), Material Distribution Planning (MDP) and Material Requirement Planning (MRP), may improve organizational performance in terms of cost management, efficiency, quality control and quick response. With that effect, the researcher was motivated to carry out a research on information system managed inventory and organizational performance taking a case study of Joint Medical Stores in Uganda. However, there were also other objectives and these included the following; to examine the influence of Enterprise Resource Planning system on the performance of the Joint Medical Store; to establish the effect of Material Requirement Planning information system on the performance of the Joint Medical Store and to assess the influence of Distribution Requirement Planning information system on the performance of the Joint Medical Store. The researcher used questionnaires and interviews to obtain data. Results from the questionnaires and interviews were used to draw frequency and percentage tables on the background of the respondents, peoples' attitudes, opinions, habits, education level among other issues in relation to information system managed inventory and organizational performance. Results of the study showed that the information system also can lead to improved service levels due to better coordination or replenishment orders; Enterprise Resource Planning boosts the planning functions. The study fu1ther found out that there is a significant and positive relationship between information systems managed inventory and organizational performance. The study recommends that, there should be improvement in the information system because it leads to improved service levels due to better coordination or replenishment orders.Item Contract management and procurement performance in public sector in Uganda, case study of the Microfinance Support Centre Limited (MSC)(Kyambogo University [unpublished work], 2014-01) Mwebesa, JosephThis study titled, "Contract Management and Procurement Performance in public sector; a case of the Microfinance Support Center Limited was carried out in the Microfinance Supp01t Center Limited, P.O Box 33711 Kampala, Uganda, East Africa. The study was prompted by increasing poor contract management practices in public organizations characterized by implementation of substandard works, delivering mal-functional goods, delayed payments, delayed implementation of contracts, lack of monitoring reports among others. The main objective of the study was to examine how procurement performance can be improved through effective contract management in public sector entities in Uganda. The researcher looked at roles undertaken by different stake holders in contract management, contract management challenges, and the strategic interventions that can be undertaken to improve procurement performance through effective contract management at the Microfinance Support Center Limited. A cross-sectional research design was employed with both quantitative and qualitative methods. A questionnaire was used to collect all quantitative data while interviews were conducted to collect qualitative data for purposes of this study. The findings of the study revealed that there is a significant positive relationship between effective contract management and procurement performance in public sector. The findings further revealed that public organizations can improve procurement performance through carefully implementing contract management activities as stated in procurement contract. Based on the findings of this study and the subsequent conclusions reached, the study was able to come up with recommendations: To overcome the challenges it is essential to pay service providers on time stated in the procurement contract, drop service provider that fail their contractual obligations, it is also important to appreciate procurement contract review as an ongoing process and consider changes in environmental variables such as inflation that need to be properly handed so that they do not fail contract execution. Public organizations should properly follow PPDA guidelines; appoint a contract manager where required by law, monitor progress of contracts and submit reports to PDU, inspect quality of products, among others.Item Influence of organisation resources on employee performance in government parastatals: a case of uganda national bureau of standards (UNBS).(Kyambogo University [unpublished work], 2014-01) Innocent, NamaraThe study assessed the influence of organisation resources on the employee performance in government parastatals. It was based on a case study of Uganda National Bureau of Standards (UNBS). For purposes of this study, organization resources were: employees' knowledge, skills, and Information Communication Technology. Much as a few studies have been carried out to try and address issues affecting employee performance at UNBS, (Ochwo 2010, Muggaga 2010, Kaleebi 2011), none has tackled organisational resources (Knowledge,Skills and ICT) as possible factors that could have principle influence on employee perfomance at UNBS. It is on the basis of this observation, that the researcher carried out this study. From a population of 120, a sample size of 99 respondents was selected. The study used a cross-section survey design. The specific objectives which supported the study stated that: 1 To establish the influence of skills on employee performance in UNBS. 2 To evaluate how knowledge influences employee performance in UNBS. 3 To establish the relationship between Information communication technology and employee performance in UNBS. The findings of the study revealed that UNBS employee skills, knowledge and use of Information Communication Technology (ICT) influence employee performance (RSquare= 0.318). Skills were found to be the most significant influencer of employee performance (r = 0.522; p ≤ 0.01). It is however evident that UNBS management does not offer regular training (mean = 2.5641), the ICT in place was not user friendly (67% of the respondents), UNBS does not reward efficient employee performance 76.9% and staff morale was not boosted 43.6%. Based on the findings of the study, it was recommended that UNBS carries out regular training, put in place adequate and user friendly ICT infrastructure, ensure that efficient employee performance is rewarded, and put in place motivation moves and incentives to boost staff morale.Item Fixed assets verification procedures and safety of fixed assets in organizations: case study of Kyambogo university(Kyambogo University[unpublished work], 2014-01) Akatuhereza, Edson RelicThe study focused on fixed asset verification procedures and safety of fixed assets at Kyambogo University. The study was guided by three main objectives that is; to ascertain whether the existence of security personnel leads to safety of fixed assets, to ascertain whether authorization for acquisition and use of fixed assets leads to safety of fixed assets and to establish whether regular physical inspection of fixed assets leads to safety of fixed assets in Kyambogo university. The study adopted a case study design to establish and collect significant data using qualitative and quantitative approaches. A sample size of 178 respondents was selected for the study. Questionnaires and interviews were used to collect the data of the study which was analyzed using Pearson's correction and regression analysis. The findings of the study indicate that fixed asset verification procedure together with its attributes of the existence of security personnel, authorization for acquisition and use of fixed assets and regular physical inspection of fixed assets have a direct bearing on safety of fixed assets. The study indicates that fixed assets verification affects safety of fixed assets by 97 .5%. Security Personnel affects safety of fixed assets (t = 5.968) followed by Authorization for acquisition and use affixed assets (t = 3.114) and Regular physical inspection affixed assets (t = 2.277), respectively. The study recommends that fixed assets verification should be reviewed continuously in order to ensure safety of fixed assets. It can therefore be concluded that fixed assets verification procedures positively influences the safety of fixed assets.Item Audit practices and performance in fraud detection and prevention in the public sector in Uganda case of Kiruhura district(Kyambogo University[unpublished work], 2014-01) Katusiime, AdrineAccording to Coram, Ferguson, Moroney (2006), fraud encompasses an anay of irregularities and illegal acts characterized by intentional deception, either for the benefit or detriment of the organization by internal or external persons. It comprises all acts, omissions and concealments involving a breach of a legal or equitable duty and resulting damage to another. This study set out to analyze the Audit Practices used in detecting and preventing fraud in Kiruhura district. The objectives of the study were to examine the: current audit practices used by internal auditors; tools used by internal auditors to detect fraud; level of experience and professionalism required of internal auditors in detecting and preventing the fraud risk; performance of the various audit practices in detecting and preventing fraud. The study findings indicated that: internal audit practices (internal control system (60%); supervision of transactions; whistle blowing (86.7%); segregation of duties (93.3%) are in excellent position to identify fraud schemes and scenarios and evaluate the controls in place to prevent them; the tools used by organizations such as financial model of fraud risk assessment perform, computer based audit techniques to perform analytical procedures, and use of computer programs and checklists are in a better position to detect and prevent fraudulent activities in organizations; and auditors must possess a given set of professional skills and a high degree of professionalism to be able to detect and prevent fraudulent cases in organizations. The study recommends organizations should use a good mix of audit practices with a good number of the tools used while emphasizing on the use of auditors that are well trained and practice a high level of professionalism to effectively detect and prevent fraud in organizations.Item The effect of e-procurement systems on internal customer service in statutory bodies a case study Uganda revenue authority(Kyambogo University[unpublished work], 2014-01) Nalukwago, RuthThe study was to examine the effect of e-procurement system on internal customer service in Uganda Revenue Authority. The study was guided by three main objectives that is; to establish the rationale for introducing e-procurement system in URA, to examine the effect of implementation of the e-procurement system on internal customer service in Uganda Revenue Authority and to examine strategies of improving internal customer service using e-procurement system in Uganda Revenue Authority. The study adopted a cross sectional study design because data was collected at one single point in time. The design assisted the researcher to examine in details the influence of e-procurement on internal customer service. A sample size of 66 respondents was selected for the study and questionnaire and interview were used to collect the findings of the study. The findings of the study indicated e-procurement in URA was introduced purposely to improve procurement efficiency, save costs, reduce lead times, mitigate delays, reduce mistakes and errors, reduce inventory levels, reduce high customer complaints and that it is faster, cheaper, allows the purchasing function to focus on more value adding activities, promotes compliance and accuracy. That, there are some success stories registered such as increased efficiency accuracy in purchasing information, cost saving by 56% and better decision making. However, it was discovered that there challenges encountered such as lack of high-speed connections, computer illiteracy, problems in capturing of e-signatures, regulatory barriers, transaction risks which adversely affect customer utilization of the e-procurement. It is recommended that URA should develop a user friendly e-procurement system, train its staff, and make capturing of e signatures easier and that the government need to enable and facilitate electronic transactions. Conclusively, a well-managed e-procurement system leads to efficient internal customer service.Item Financial remuneration and employee productivity in public universities in Uganda: a case study of kyambogo university(Kyambogo University[unpublished work], 2014-01) Adongo, Mary AnnuciataThe study sought to establish the effect of financial remuneration on employee productivity at Kyambogo University. The study adopted a cross sectional survey design from which a population of 522 from which a sample of 307 was drawn. A self-administered questionnaire and an interview guide were used to collect responses. Measurement of the variables of the study were done and subjected to rigorous data processing and analysis using the relevant statistical computer software packages. The findings on financial remuneration indicated that most staff members were employed elsewhere to supplement their incomes from the University, were unable to develop themselves out of the salaries they earned from the university, staff were unhappy with the way they were remunerated by the university and therefore, felt that they needed to spend their valuable time elsewhere. The findings on employee productivity revealed that, staff members lectured what they knew best, were always available to supervise students allocated to them much as administrators in charge of registration for instance did not perform their tasks as expected sighting delays in registering students even when all the schools dues had been cleared by the students, on the other hand, there was regular cases of students' marks missing. Findings indicated that there were positive and significant relationships between financial remuneration and employee productivity. Results from regression analysis findings revealed that the model could only explain 54.5% in variance of employee productivity. In conclusion, the findings revealed that financial remuneration was significant predictors of employee productivity. This is in confirmation that financial remuneration is a key determinant of employee productivity of the university. The study recommends that the management of the university should develop strategies that foster employee productivity with emphasis on financial remuneration. Likewise, the management should put a lot of attention on financial remuneration as a determinant of employee productivity since it was the strongest predictor of employee productivity. Similarly, in order to promote desirable employee productivity, the university needs to put in place effective internal controls that support financial remuneration.Item The contribution of organisational factors to the performance of the public service pension scheme in Uganda(Kyambogo University [unpublished work], 2014-01) Nelima, LydiaThe study focused on investigating the relationship between organizational factors and performance of the public service pension scheme with Ministry of Public Service as the case study. This was achieved by analyzing the relationship between pension policies and performance of the public service pension scheme; procedural levels and performance of the public service pension scheme; & records management and performance of the public service pension scheme. The study employed a cross sectional research design and both quantitative and qualitative approaches. In total, a sample of 155 respondents included top administrators, pensioners and officials in the public service pension scheme. In collecting the data, the researcher used both secondary and primary sources. Data collection methods used was questionnaires and interviews, and was analyzed using Pearson correlation coefficient, Analysis of variance and regression analysis. The study findings revealed that: there is a significant relationship between pension policies and performance of the public service pension scheme; procedural levels and performance of the public service pension scheme are significantly positively related and, records management and performance of the public service pension scheme are significantly positively related. In conclusion therefore; a) A backlog in the pension scheme performance can also result from poor records; for example, when files get lost often b) Lengthy procedures results in spending too much time in locating files and attending to them. Misplacing important files and documents can incur losses in terms of expending resources in searching for these files. Customer satisfaction will also be jeopardized if procedural levels are lengthy. It was recommended that; i) There is need for reform of the schemes based on the inability of the scheme to balance its liabilities with the financing obligations. In order to address the problem of benefit financing, policymakers may consider systemic reform of the scheme from the current non-contributory defined benefit scheme to a pre-funded scheme on either defined benefit basis or defined contributory scheme. ii) The Ministry of Public Service should provide full, regular and easily accessible information about pension scheme for example publishing periodical documents with information about the pension scheme. (iii) The pension scheme should be decentralized such that cases are handled at district level to avoid lengthy procedural levels and expenses entailed in making frequent movements to Kampala.Item Influence of working conditions on employee commitment in the public health sector in Uganda: a case of Wakiso district.(Kyambogo University(Unpublished work), 2014-01) Drileba, PaulThe purpose of the study was to assess the influence of work conditions on employee commitment in the public health sector a case for Wakiso District. The study was guided by these four objectives: (a) to examine the effect of remuneration,(b) to analyze the effect of physical environment, ( c) to examine the effect of flexible working hours and also (d) to assess the effect of employee relations on commitment of the Health Workers in Wakiso District Health Units. The study took quantitative and qualitative approaches using cross sectional survey design involving 215 health workers filling questionnaires and 25 key informants interviewed. Data was collected and analyzed and presented as frequencies and descriptive summaries. Quantitative data was analysed using Statistical Product and Service Solutions (SPSS) software while qualitative data was analysed using the pragmatic content analysis (PCA). The findings revealed that (a) close to half 49% of respondents expressed strong dissatisfaction with their salary and 49% .of Health Workers were involved in other forms of employment to make ends meet; (b) 44% of the respondents disagreed with their current work conditions being conducive for effective performance; (c) 61 % of respondents confirmed that work-family balance had been achieved; and (d) 60% of respondents thought they related well with management and colleagues at work. It was therefore concluded that low pay and the deplorable work conditions seem to be some of the causes of Health Workers' dissatisfaction in the health sector. The study finally recommended that the right package of financial and non-financial incentives; and conducive physical work conditions be provided to enhance employee loyalty hence commitment to serve the population where they are located.