Department of Business Administration and Enterprenuership

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Accounting information systems and decision-making: a case study of ministry of finance planning and economic development.
(Kyambogo University [unpublished work], 2016-12) Tumwesigye, Robert
The study focused on examining the relationship between the accounting information systems and decision making at MoFPED. It was guided by the following specific objectives to; establish the effect of data entry on decision making at the MoFPED, examine the influence of data presentation on decision making at the MoFPED and assess the effect of data reporting on decision making at the MoFPED. The study adopted a case study design where both qualitative and quantitative methods were applied in data collection and analysis. The study gathered both primary and secondary data. Primary data was obtained through interviews and questionnaires to randomly selected employees. Secondary data included; MoFPED Resource Centre (RC) which streamlines the flow of information within the Ministry and published reports. Regression analysis was used for the data analysis and drawing inferences from the findings. The findings revealed that accounting information system 1s an indispensable tool in decision making. The findings MoFPED revealed that AIS was used to capture data collected, store, manage, process, retrieve and report financial reports, to attain an effective control and coordination of activities. MoFPED adopted AIS in order to support decision system, communication, monitoring, knowledge management and controlling activities. The Ministry used AIS to capture, present data and reporting through financial reports to aid optimal decisions. Reports such as IPPs aided Decisions such as payroll and decentralization management to avoid delayed salaries for civil servants. The study concludes that, using AIS to capture, present and report quality financial information on a timely basis enhances realization of effective decisions such as implementing performance management and service delivery through decentralization of the payroll. Further still the study deduces that use of AIS requires high level of accuracy in financial transactions and recordkeeping and to make financial data easily available to those who legitimately need access to it, all while keeping data intact and secure in order to balance the diversification of financing, accountability, and autonomy in public entities. The study recommends that, Management of the MoFPED should impart staff with training and knowledge transfer in using AIS to conduct financial analysis. MOFPED should evaluate accounting policies used in the set time table and it should be revised according to the principal and standard for giving more useful accounting information systems in case of need. There is need to transform AIS in order to meet the challenges due to the funding reform by realigning their organizations with the environment, redesigning themselves to achieve new goals, redefining staff roles and responsibilities, and reengineering their organizational processes.
Accounting information systems and firm performance of small and medium enterprises in Nakawa division
(Kyambogo University (un published work), 2019-11) Acen, Maureen
This study was set to investigate the relationship between accounting information systems and firm performance of SMEs in Nakawa division of Uganda. Specifically, the study examined the relationship between system quality and firm performance, assessed the relationship between information quality and firm performance, and analyzed the relationship between system threats and firm performance of SMEs in Uganda. A survey design was adopted and a sample of 144 SMEs was selected from all 240 SMEs that are established in Nakawa division. The findings of the study were based on correlation analysis. The findings of the study unveiled the following key insights. First, accounting information systems had a statistically significant relationship with firm performance. Further the study established that system quality had a statistically positive relationship with firm performance. The study also revealed that information quality had a statistically significant relationship with firm performance. Finally, the study revealed that system threats have a statistically negative relationship with firm performance. The study concluded that accounting information systems are critical to the production of quality accounting information on a timely basis and ensures that all levels of management get sufficient, adequate, relevant and true information for planning and increases the control and enhances the performance of a firm. The study recommends that SMEs need a well-designed and operating accounting information system to enable them manage its most valuable resource which is information. Further research should include intervening and moderating variables and study this effect, and further research may conduct longitudinal studies that may study the relationship over a long period of time.
Advertising and sales performance: a case of roofings Uganda limited
(Kyambogo University [unpublished work], 2018-11) Balikurungi, Teddy
This study explored the effect of advertising on sales performance of steel manufacturing companies in Uganda using Roofings Uganda Ltd as a case study. This study was needed due to evidence indicating that though Roofings Uganda Ltd was spending an increasing amount of funds on advertising, this was not being reflected her sales. The study specifically examined the effect of print media, billboard and broadcasting advertising on sales performance of Roofings Uganda Ltd. The research design used was a case study design and both qualitative and quantitative approaches were used. A sample of 48 employees and 3 key informants from the accounting and marketing departments, were used for the study. Data was obtained using a structured questionnaire for employees and structured interview guides for key informants. Data was analysed using descriptive, inferential statistics (quantitative data) and content analysis for qualitative data. The findings suggest that advertising in totality contributed 31 % (r2change =.312) to the performance of Roofings. In terms of individual factor contributions, it was found that print media contributed 11.4%, billboards, 5% and broadcasting 17.4%. Broadcasting made higher contribution, followed by print media and finally by billboards. With regard to print media advertising, leaflets were more effective than newspapers. Their pointed information and colourful illustrations enable a company to tell a clients and potential customers key qualities, uses and benefits of products. Billboard advertising was less significant due to the fact that, the forms used were very traditional and did not reach out to many potential clients. Broadcasting advertising contributed more to sales performance of Roofings due to the fact that it reached to more potential clients given the fact that people spend more time on TV and radio than reading. TV advertising had higher efficiency levels when compared with all classic advertising channels. TV advertising campaigns strongly affected sales volume than other advertising media. This is partly because the potential market was more visual and so spent more time on TV and the TV was able to effectively highlight products' quality, cost effectiveness and brand image. The study recommends that for advertising to contribute more to sales performance of steel manufacturing companies, they need to strengthen print media advertising by increasing its frequency. News Papers adverts should adopt the features of leaflets by having better colourful descriptions of products, with pointed benefits. Billboard advertisements should be re-cast to include messages that strongly impacts on clients' decisions purchase a product. Traditional billboard media should be dropped in favour of electronic billboards, because it is often ignored or tuned out.
Agency banking and financial inclusion in Uganda
(Kyambogo University(Unpublished work), 2021-04) Nabatanzi, Ritah
The purpose of the study was to examine the effect of agency banking on financial inclusion in Mukono Municipality. Specifically, the study evaluated the effect of geographical coverage on financial inclusion in Mukono Municipality, the effect of agent transaction volumes on financial inclusion in Mukono Municipality and the effect of number of banking agents engaged on financial inclusion in Mukono Municipality. The study used the agency theory to guide the conceptualization. Using a cross-sectional survey design, primary data was collected by the use of questionnaires and interview guides. A target population of 85 respondents who included bank agents, supervisors, managers and employees was considered and quantitative data was obtained from 60 respondents out of a sample of 70 respondents and the response rate was 85.71%. Simple random sampling was used to collect quantitative data while qualitative data was collected using purposive sampling method from a sample of 8 interviewees and a response rate of 100%. Prerequisite tests were carried out to meet parametric assumptions and these were; Shapiro Wilk tests for normality, scatter plots to check for linearity and multicollinearity tests that were gauged using zero order correlation matrix and Variance Inflation Factors. The study used descriptive statistics to describe the relevant aspects of the phenomenon, Pearson correlation was used to check the relationship among the study variables and finally when data was deemed fit, a multiple regression analysis was performed to address the study objectives. The findings of the study revealed that geographical coverage was a significant predictor of financial inclusion (Beta =0.503, p value =0.000). The number of banking agents engaged was also found to significantly predict financial inclusion (Beta =0.258, p value =0.010). The results of agent transaction volumes were found not to predict financial inclusion (Beta =0.184, p value =0.116). The study concluded that agency banking model is a success as regards to deepening financial inclusion and thus recommended that geographical coverage of agency banking as well as the number of banking agents engaged were found to affect financial inclusion thus efforts have to be made to increase the number of outlets providing bank agency services so as a greater geographical coverage is achieved. Future studies need to be conducted in other areas of Uganda and also increase the sample size to check the robustness of this study.
Antecedents of agency banking adoption in Uganda’s banking sector: a case study of equity bank clients in Kamala
(Kyambogo University (un published work), 2019-10) Nazziwa, Jacintah
The study examined the antecedents of Agency banking adoption on Equity Bank clients in Kampala. The study specifically examined the effect of perceived trust on Agency banking adoption on Equity bank clients in Kampala, assessed the effect of perceived usefulness on Agency banking adoption on Equity bank clients in Kampala, and examined the effect of perceived ease of use on Agency banking adoption on Equity bank clients in Kampala. The study adopted the Technology Acceptance Model (TAM) to conceptualize the variables as used in the study. In the study, a case study research design was adopted; convenience sampling technique was used to select a sample of 132 customers from a population of 200 respondents. Out of the 132 questionnaires administered, only 81 questionnaires were filled and returned constituting a response rate of 61.4%. Quantitative and qualitative approaches were used to collect data from Equity bank customers and agents with the help of questionnaires and interview guides respectively. In the study, analysis was done at different levels first with descriptive statistics, followed by correlation and later regression analysis. The findings of the study revealed that perceived trust was the strongest predictor of Agency banking adoption among Equity bank customers (Beta=0.368, p=.000), this was followed by perceived usefulness (Beta=0.272, p=0.004) and lastly perceived ease of use (Beta=0.261, p=0.007). The study recommended that efforts should be done to enhance perceived trust, perceived usefulness, perceived ease of use in a bid to increase agency banking adoption. Future studies should be done in relation to agency banking and customer satisfaction as well as agency banking and financial performance. Key words: Perceived trust, perceived usefulness, perceived ease of use, agency banking adoption.
Assessing the effect of internal control systems on financial performance: a case of the coordinating office for the control of trypanosomisiasis in uganda (coctu).
(Kyambogo University [unpublished work], 2014-12) Mpangire, Hanan
The study assessed the effect of internal control systems on financial performance in the agriculture sub sector. Primary data was collected using questionnaires, and interview. A total of 50 respondents participated in this study. Secondary data included review of documents and records such as management reports, Audit reports and other related literature. Data was analyzed using the Statistical Package for Social Scientists (SPSS). The dimensions of internal control systems in this study were (control environment, monitoring, and control activities) and they were linked to the dimensions of performance (liquidity, accountability, and reporting). Details revealed that control environment is linked to liquidity (r = 0.294, p≤0.01),control environment was also linked to accountability (r = 0.338, p ≤0.05), and control environment was related with reporting (r = 0276, p ≤0.01).Similarly, the study found that audit as a dimension of internal control system, was related with all the dimensions of financial performance in the following details; audit and liquidity was related (r = 0.091, p ≤0.01), internal audit was related with accountability (r = 0.447, p≤0.01), internal audit and reporting have a significant relationship (r = 0.389, p ≤0.01). In addition, control activities as a dimension of internal control system and all the dimensions of financial performance are related; control activities and liquidity are related ( r = 0.291, p ≤0.01), control activities and accountability are related (r = 0.411 , p ≤0.01), and control activities and reporting are related (r = 0.299, p≤0.01). On assessment, it was recommended that there was an urgent need for Management's action to correct errors in the system as an indication of Management's commitment to the operation of the internal control system. Management should always monitor, cross check and review the financial reports as well as carrying out similar studies in other government institutions. Having known the significance of Internal Control Systems on the financial performance, COCTU needs to ensure continuous review of the Internal Control System in the changing environment.
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, Adrine
According 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.
Budget management practices and service delivery in non-governmental organizations in Uganda: a case study of cornerstone development Uganda.
(Kyambogo University [unpublished work], 2016-12) Mumbya, Moses
The study investigated the relationship between budget management practices (budget formulation, budget implementation, and budget controls), and service delivery (timely services, beneficiaries' satisfaction, accessibility to services, and professionalism of staff) in NGOs in Uganda. A quantitative survey on budget management practices was conducted among administrators (Nl8) and staff (N73) of Cornerstone Development Uganda Limited. Data was analyzed using descriptive and inferential statistics. Results reveal that budget formulation at Cornerstone Development Uganda was centralized. Budget formulation was related with service delivery through meeting the needs of service centres acting as tool of planning, offering timely services, and helping service providers to perform their duties. Budget implementation was related with service delivery through facilitating proper resources utilization, helping the firm to deliver timely and satisfactory services, and help in resources allocation. Budget control ensures accountability and professionalism, regulates unnecessary expenditure, ensures timely service delivery and acts as an evaluation tool. The findings showed that there is a positive relationship between budget management and service delivery in Non-Governmental organisations in Uganda. The findings suggest that organisations need to encourage departmentalized budgeting, empower budget management committees and involve all stakeholders in budget formulation. It is recommended that further studies on budget management practices and staff professionalism, in relation to service delivery be carried out also in the public sector.
Business model innovation and performance of micro, small, and medium-sized enterprises in Nakawa division, Kampala capital city authority
(Kyambogo University [unpublished work], 2023-10) Eriyau, Moses
Due to evolving business models in the digital economy, how value is provided is also changing quickly. This study focused on investigating the effect of business model innovation on the performance of MSMEs. It was guided by three specific objectives that included; (i) to examine the effect of value proposition on performance, to assess the effect of value creation on performance, and to establish the effect of e-business on the performance of MSMEs. The study adopted a cross-sectional survey design and applied both qualitative and quantitative approaches. Data was gathered from a sample of 130 respondents. Both questionnaire and interview methods were used to gather data from the specified respondents. In order to address the study objectives, quantitative data was analysed using regression analysis to establish how business model innovation affects the performance of MSMEs. In the process, the contribution of value proposition, value creation, and e-business on performance was established. The findings revealed that value proposition, value creation, and e-business all had a significant positive effect on the performance of MSMEs. The study, therefore, concluded that business model innovations play a vital role in driving MSMEs' performance. As a result, the study recommends managers and owners to actively manage, update and continuously monitor their business models, business models should be examined and updated in light of recent market and technology developments, MSMEs should also prioritize stakeholders' interests and determine how to strike a balance between their requirements and expectations when defining the value proposition. And MSMEs should consider the creation of value at cost-effective pricing. Owners and managers of these firms need to generate value at market-competitive pricing. Lastly, the study recommends management adopt e-business innovations such as online marketing to improve service delivery and that there should be space for feedback from customers to know where they did not do well, as it will help the organization be more effective.
Business planning and performance of small and medium scale enterprises in Mukono municipality
(Kyambogo University[unpublished work], 2015-11) Wakhakunyu, Geofrey
This study focused on assessing the impact of business planning and performance of Small and Medium Scale Enterprises in Uganda. The study was guided by the following study objectives namely;assessing the Nature of Business Planning and how it affect performance of SMEs in Mukono Municipality, analyzing the internal business planning factors that affect business performance of SMEs in Mukono Municipality and examining the External Business Planning Factors that affect business performance of SMEs in Mukono Municipality. The study was guided by a cross sectional design conducted from a population of 45 CEOs of SMEs in Mukono Municipality. The study found out that internal business planning factors such as setting specific objectives, availability of business plans and employees' awareness of core values affect performance of SMEs. More still, the study found out that external business planning factors including changes in government policies, environmental regulations and policies as well as political environment affect performance of SMEs. Furthermore, the study found out that external business planning has an overall impact on the performance of SMEs. The following recommendations were therefore made; SMEs should set objectives and goals, develop simple and clear vision, mission, core values as well as strategic plans that guide their operations. More still managers of SMEs should create awareness to all stakeholders about key business planning issues that affect the performance of the business.
Career development and employee performance in Uganda a case of Uganda nation bureau of standards
(Kyambogo University (unpublished work), 2018-12) Kyomugisha, Caroline
The study intended to determine the contribution of career development and Employee performance at Uganda National Bureau of Standards (U BS). The specific objectives of this study included to determine the job training contributes employee performance in UNBS: to exam inc how career mentoring contributes to employee performance in U BS and to establish the contribution of job orientation and employee performance in UBS. In this stud y, a case research design was used and both qualitative and qualitative approaches were adopted. Data was collected using questionnaires and interviews. from a sample of I03 respondents where a response rate of 81 respondents was realized and considered for data analysis. The study findings revealed chat job training significantly contributes on employee performance in this organization. The findings also revealed that career mentoring significantly contributes on employee performance in this organization. It was also revealed that job orientation significantly contributes on employee performance in this organization. However, the three selected dimensions of career development moderately contributes on employee performance. It means that the explanatory power of this model is moderately positive since a unit change in job training. career mentoring and job orientation can increase on the performance of employees. Basing on the first objective, this study recommends that this organization may make employee development a priority: This is a common interview question and also make sure that performance appraisals are consistent. This study further recommends that this organization may create a new approach to communication. Introduce new ways to communicate throughout the organization. From the last objective. this study recommends that during the employee induction process, the trainer may use a lot of visuals. and try to avo id text based training. This is because human beings are much more likely to remember the images rather than text.
Contract administration and contract performance in local governments of Uganda a case study of Mitooma district local government
(Kyambogo University (unpublished work), 2019-11) Atamba, Keleth
Contract administration is a key component of contract management that ensures that post award contract activities are hand led carefully and responsibly so that the real outcomes from the contract can serve and satisfy the intended users efficiently and effectively hence achieving value for money. In Mitooma District Local Government (DLG), almost 90% of the money spent under procurement is through contracting with different stakeholders. However, 40% of the contracts have not performed well due to poor post award stage management; records were not we ll managed, no clear mechanisms for handling claims, disputes and payments were not based on the agreed milestones (Mitooma DLG, 20 18). In order to understand the interplay between records management, dispute resolution, change management and contract performance, a research was conducted to examine contract administration as a key component of contract management and its influence on contact performance in Mitooma District Local Government. A mixed method approach was adopted by the researcher; a quantitative survey (using digital Kobo collect) was carried out on a sample size of 52 respondents of the targeted population randomly selected in Mitooma District Local Government. This was followed by semi structured interviews with 5 district officials purposively selected. The study findings revealed a correlation coefficient of 0.463 between records management and contract performance which implied that there was a positive relationship between records management and contract performance. The correlation was significant since the p-value 0.001 was less than 0.01. Further analysis revealed a 0.380 correlation coefficient between dispute resolution and contract performance which implied that there was positive relationship between dispute resolution and contract performance. The correlation was significant since the p-value 0.005 was less than 0.0 1. Abivariate analysis between change management and contract performance revealed a 0.583 correlation coefficient which implied that there was a positive relationship between change management and contract performance. The correlation was significant since the p-value 0.000 was less than 0.01. The study recommended that Mitooma DLG should put in place a central database where all contract records can be kept, ensure that the records are kept under key and lock. proper documentation be done to ensure that each party understands their roles. Risk projections should be assessed before contract implementation and risk mitigation strategies devised. Dispute resolution mechanism should be developed and agreed upon before conflicts arise.
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, Joseph
This 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.
Contract management and service delivery in local governments: a case of Mukono District local government
(Kyambogo University [unpublished work], 2014-01) Kwikiriza, Godfrey
The study was designed to examine the effect of contract management on service delivery in local governments using a case study of Mukono District local government. The study was guided by the thee objectives that is; to examine the effect of contract planning on service delivery in Mukono District local government examine the influence of contract evaluation on service delivery in Mukono District local government and to evaluate the influence of contract implementation on service delivery in Mukono District local government. A cross-sectional research design was used for the study since data was collected as single point in time and this enabled the researcher to collect detailed and in-depth data from Mukono District government staff. The researcher used questionnaire and interview guide to collect data from the respondents and the sample size of 175 respondents was selected. The findings of the study indicated that there is a moderate linear relationship between contract planning, contract evaluation, contract implementation and service delivery (r = .762). Contract planning, contract evaluation and contract implementation account for 55.4% variance of service delivery. Thus, this implies that; Contract planning affect service delivery in Mukono District local government, Contract evaluation influences service delivery in Mukono District local government and Contract implementation influences service delivery in Mukono District local government. The study recommends that the district contract committee should ensure that there strict adherence procurement regulations and compliances with contract procedures in order to ensure efficient service delivery. In short, improving contract management can lead to efficient service delivery'.
The contribution of organisational factors to the performance of the public service pension scheme in Uganda
(Kyambogo University [unpublished work], 2014-01) Nelima, Lydia
The 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.
Control activities and fraud control in MTN Uganda mobile money services
(Kyambogo University [unpublished work], 2018-12) Ainomugisha, Faith
This study sought to establish the relationship between control activities and fraud control in MTN Uganda Mobile Money services using a correlation analysis for a sample of Sixty-six (66) respondents. The three specific objectives of this study were to: examine the relationship between segregation of duties and fraud control in MTN mobile money services in Uganda, establish the relationship between fraud awareness and training and fraud control in MTN mobile money services in Uganda and lastly establish the relationship between independent checks and fraud control in MTN mobile money services in Uganda. The researcher employed a case study research design. Purposive sampling method and simple random sampling methods of sampling were used to select respondents to, the data collection instruments. The study used closed ended questionnaires which were administered by the researcher though drop and pick method. Sixty-six (66) respondents out of a population of eighty (80) were selected. Data was analyzed using descriptive statistics and correlation analysis. Details of the results from the test revealed that the control activities have a positive and significant relationship with fraud control apart from Segregation of duties whose relationship was found to be insignificant. The findings of this study are of invaluable benefits to the management of MTN Uganda and other stakeholders since they are bound to enable them streamline the control systems to control fraud. Ultimately, the findings can ensure improved fraud control. It was recommended that management should fight by all means to improve organizational processes, policies and procedures to reduce or eliminate the causal factors of fraud is the single best defense against fraud. This will address the weakness within the organisation structure that normally exposes resources to risk of loss due to fraud.
Corporate governance and financial performance of private institutions of higher learning in Uganda: a case of Islamic university in Uganda
(Kyambogo University(unpublished), 2016-01-25) Akullo Otim, Janet
The study was conducted on Corporate Governance and Financial Performance of Private Institutions of Higher Learning in Uganda, using a case of lslamic University of Uganda (lUlU). (The Universities and Tertiary Institutions Act, 2001, Amendments Act, 2003). Despite the National Council for Higher Education efforts in implementing Corporate Governance structures in private Universities, by appointing the Governing Council; comprising of the Chancellor and his executive, there are still challenges in Corporate Governance leading to widened disparities between shareholders and directors in Institutions of higher learning. The research objectives were to; to assess the relationship between the Council, Executive Board, Audit committee, ownership structure and Financial Performance of lUlU. A case study research design was employed and both quantitative and qualitative approaches were used. Data was collected using questionnaires and interviews from University Council, University Secretary's department, Finance/Procurement department and Academic Registrars department. Total of 36 questionnaires were administered to Employees of lUlU. However by the end of the exercise only 30 questionnaires were collected posing a response rate of 83.3% and non-response of 16.7%; it implied that more than 50% of the sample participated in the exercise. Pearson's Correlation Coefficient for Corporate Governance and Financial Performance was r = 0.689**, with probability value (p = 0. 000) that is less than a = 0. 01 level of significance showing a strong positive relationship between Corporate Governance and Financial Performance at the one percent level of significance. Basing on the findings, a strong positive significant relationship between council and financial performance of lUlU was witnessed r=0.845 and also strong positive significant relationship between Executive Board and financial performance of lUlU was witnessed r=0 .766, a strong positive significant relationship between Audit Committee and financial performance of lUlU was witnessed r=O. 755 and finally a strong positive significant relationship between policies and financial performance of lUlU r=0.701. The recommends that, lUlU should, devote more time and commitment to perform their oversight functions and appointment to the committee should take care of technical competency (qualification and experience) of the members. The audit committee should be more independent and they should be obliged to report fraud and any observed non-compliance with the internal controls and policies. Proper accounting and disclosure with reasonable accuracy at any time the financial position of the University, the excess revenue/profits should be distributed to the shareholders.
Corporate governance and financial sustainability of savings and credit cooperatives (saccos) in Uganda: a case of the hunger project Saccos.
(Kyambogo University (unpublished work), 2019-10) Namuli, Annet
The purpose of this study was to examine the effect of corporate governance on financial Sustainability of SACCOs, with a view of addressing governance issues within THPU SACCOs. The study had three basic objectives; co examine the effect of Board Composition on financial sustainability of THPU SACCOs, to analyze the effect of Board Leadership on financial sustainability of THPU SACCOs and to assess the effect of Board size on the financial sustainability of THPU SACCOs. The researcher adopted a case study research design. To enable the researcher have an in-depth investigation into THPU SACCOs, the researcher involved multiple sources of data collection instruments including questionnaire, interviews and review of documents to allow triangulation of findings. The population size was the management scaff and the BODs of THPU SACCOs. The investigation revealed a high degree of correlation between Board Composition and financial sustainability, with a correlation coefficient of 0. 721 and a positive significance level of 0.000. The study further revealed that 52.1 % of financial sustainability can be explained by Board Composition. The investigation funher indicated that Board Leadership has a correlation of0.329 with a significant level of0.008 and a variance of 10.8%, meaning that only 10.8% of financial sustainability can be explained by Board leadership. Board size however, indicated a weak correlation of 0.225 with an insignificant value of 0.071, implying that,financial sustainability of TH PU SACCOs cannot be explained by the size of the Board. The study re<:ommended that SACCOs should appoint more outside directors, emphasize effective use of sub committtees, design a policy that attracts the young blood on Board and hire experienced managers with knowledge and skills. The study further recommended that, the attendance during Board meetings for all board members should be emphasized. Lastly, the study recommended an optimal Board size. This will enable SACCOs improve their performance and eventually achieve their objective of financial sustainability. Key words: Corporate governance , Financial sustainability, Savings and credit cooperatives , Board composition, Board leadership and Board size.
Corporate governance and service delivery in public institutions of Uganda: the case of Uganda national roads authority
(Kyambogo University [ Unpublished work], 2016-11) Adio, Mirriam
This study examined the effect of corporate governance on service delivery in public service organizations taking Uganda National Roads Authority as a case study. The study explored how accountability, transparency and decision making processes in UNRA have affected her services delivery. A total of 256 respondents, including 14 key informants from top management and 242 non management employees, participated in the study. Primary data was obtained using a questionnaire and a structured interview guide and secondary data from public reports. Data was analyzed using descriptive and inferential quantitative as well as qualitative methods. The findings have revealed that: Accountability, transparency and participatory decision making, practices that originated from profit oriented organizations can increase services delivery in public organizations. These aspects increase organizational effective and employee engagement. This promotes efficiency and effectiveness in resources utilization and goals achievement. In UNRA, these practices were not fully implemented due lack of commitment among top management, weak monitoring and supervision by the Board and central government. This scenario eclipsed service delivery objectives leading to low organizational commitment among employees. The result was low job performance among employees and subsequently poor service delivery. The study recommends that: UNRA develops an organisational culture that promotes strong organisational commitment to accountability and transparency. There is need to have a strong governing board that is able to regularly monitor the performance of top management against key resultant areas of their job descriptions. The central government ministry responsible for the oversight of this organization should step up her supervisory role to ensure effective governance in this organisation.
Corporate governance practices and financial performance of firms: a case of listed companies on the Uganda securities exchange
(Kyambogo University [unpublished work], 2023-10) Nabawagga, Maureen
The purpose of the study was to establish the effect of corporate governance practices on financial performance, a case of listed firms on the Uganda securities exchange. The study specifically examined the effect of board size, board independence and separation of ownership and control on return on sales, return on assets and return on equity. The study therefore adopted three hypotheses that were used to test the objectives and was guided by two theories, the agency theory and stakeholder theory. The study used a longitudinal research design adopting a quantitative approach. The study population was all firms on the Uganda securities exchange with a target population of fifteen firms. The study used regression analysis to address the study objectives, a Hausman specification test permitted use of the random effects model as the most appropriate. The study established that there is a significant effect of board size and separation of ownership and control on financial performance. However, it revealed that the number of non-executive members has a statistically insignificant effect on firm financial performance. The study therefore recommended that existing listed companies of USE should consider downsizing the board membership seeing that it has no ensuring benefits but rather increased costs resulting in poor or low returns and also advocate for increase in ownership concentration as this would increase financial performance.

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