Masters Degree Dissertations

Permanent URI for this collectionhttps://hdl.handle.net/20.500.12504/189

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Browsing Masters Degree Dissertations by Subject "Firm size"

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    Benefits, firm size and adoption of international financial reporting standards for small and medium enterprises in Uganda
    (Kyambogo University (Unpublished work), 2019-10) Namujjuzi, Sylvia
    The objectives of the study were to analyse the influence of cost saving benefits on the adoption of IFRS for SMEs in Kawempe division urban council, to analyse the influence of decision making benefits on the adoption of IFRS for SMEs in Kawempe division urban council, to establish the moderating influence of firm size on the relationship between cost saving benefits and adoption of IFRS for SMEs in Kawempe division urban council and to establish the moderating influence of firm size on the relationship between decision making benefits and adoption of IFRS for SMEs in Kawempe division urban council. Four null hypotheses were tested based on the objectives. The study aimed at examining adoption of International Financial reporting standards for Small and Medium Sized Enterprises in Uganda with an emphasis of examining the influence of benefits that SMEs perceive from adopting IFRS for SMEs and how these benefits influence adoption of these standards contingent to firm size. The study was underpinned on the Economic Network theory and the Agency theory. A cross sectional survey design was utilised and both quantitative and qualitative data was collected using questionnaires and interviews. A total population of 851 SMEs was considered to obtain quantitative data using questionnaires and a sample of 267 SMEs was obtained using Krejcie & Morgan table (1970), data was obtained from only 230 SMEs using quota sampling and simple random sampling methods giving a response rate of 86.14 percent. Qualitative data from interviews was obtained from 10 respondents using purposive sampling method. Prerequisite tests were carried out were data was tested for normality and multicollinearity, all data was normally distributed and lacked collinearity effects. A multivariate analysis, using a binomial logistic regression model was performed to address objectives one and two while objective three and four was analyzed using a hierarchical multiple regression model. Findings from the logistic regression showed that Cost saving benefits have a positive significant influence on adoption of IFRS for SMEs and therefor the null hypothesis was not supported (p< 0.05) while Decision making benefits have a non-significant influence on adoption of IFRS for SMEs therefore null hypothesis was supported (p>0.05). Findings from the hierarchical regression showed that Firm size has a positive significant moderating influence on the relationship between cost saving benefits and adoption of IFRS for SMEs and therefore the null hypothesis was not supported (p<0.05). Further more, Firm size has a positive significant moderating influence on the relationship between decision making benefits and adoption of IFRS for SMEs and thus the null hypothesis was not supported (p<0.05). It was concluded that adoption of IFRS for SMEs can be enhanced if emphasis is put on all the benefits of adoption as well as firm size. The study recommends that policy makers should develop a concrete policy and support strategies to enhance adoption benefits and in so doing, the different firm sizes need to be put into consideration. Future studies can consider carrying out the same study while involving SMEs in other areas of Uganda and the scope of the study would also be extended by involving comparative studies with other countries. Key Words: Benefits, firm size, Adoption, International Financial Reporting Standards for Small and Medium Enterprises and Small and Medium Enterprises
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    Entreprenuerial orientation and access to bank credit by small and medium enterprizes among Katwe metal fabricators
    (Kyambogo University (Unpublished work), 2021-06) Babulya, Yiyo
    The study examined the entrepreneurial orientation and Access to Bank credit controlled by the size of the firm among Metal Fabrication Small and Medium Enterprises; a Case of Katwe. The study was motivated by the dwindling low rate uptake of access to bank credit among Metal Fabrication SMEs in Katwe. The objectives of the study were to examine the influence of networking on access to bank credit among metal fabrication SMEs in Katwe, to determine the influence of innovativeness on access to bank credit among metal fabrication SMEs in Katwe, to assess the influence of risk-taking on access to bank credit among metal fabrication SMEs in Katwe. Three research question were generated based on the objectives. The study adopted the credit rationing theory to conceptualize the variables as used in the study. A cross sectional survey design was adopted where both quantitative and qualitative data was collected. A sample of 169 Metal Fabrication SMEs were determined using Krejcie & Morgan table out of a population of 300 SMEs was selected. Using a simple random sampling 169 questionnaires were administered to collect quantitative data, only 129 questionnaires were filled and returned constituting a response rate of 76.33%. Qualitative information was collected using an interview guide for triangulation purposes from SME owners, Branch managers, relationship Manager (SMEs), and Chairperson of Katwe metal fabrication association, representative from Uganda development Bank using an interview guide and selected using a purposive sampling method. Diagnostics tests were performed as a prerequisite for the parametric analysis for example data was tested for normality and multicollinearity. In the study, analysis was done at different levels first with descriptive statistics and by a multiple regression analysis. The findings of the study revealed a positive significant influence of networking on access to bank credit (Beta =0.390, P value =0.006), a negative significant influence of innovativeness on access to bank credit (Beta =-0.228, P value =0.008) and a negative significant influence of risk-taking on access to bank credit (Beta =-0.218, P value =0.046). The study recommended that efforts should be made to ensure that these metal fabrication SMEs should connect because networking provides avenues through which the government can channel money such as the “Emyoga Scheme” introduced by His Excellence the President of the Republic of Uganda Additionally, every SMEs should include innovativeness in the organization’s core values. SMEs should work hand in hand with financial providers to understand their level of risk appetite and develop a follow-back position in case of losses for business continuity purposes for example taking insurance. Future study could be directed to finding the moderating effect of financial characteristics between entrepreneurial orientation and access to bank credit Key words: Entrepreneurial orientation, Networking, Innovativeness, Risk-taking, firm size, Access to bank credit and Small and Medium Enterprises