Browsing by Author "Agaba, Moses"

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    Financial Accountability Mechanisms in Local Governments in Uganda: a case of Kabale District Local Government
    (Journal of Accounting and Taxation, 2021-04-20) Arinaitwe, Perpetua; Eton, Marus; Agaba, Moses; Turyehebwa, Abanis; Ogwel, Bernard Patrick; Mwosi, Fabian
    The purpose of the study is to present financial accountability mechanisms in local governments, with reference to Kabale district local government. A cross-sectional research design, which used both quantitative and qualitative approaches to collect and analyze data, was adopted. Both simple random and purposive sampling techniques were used to select 117 respondents from 174 subjects. Questionnaires and personal interviews were used to collect data from respondents. Frequencies and percentages were used to analyze quantitative data, while direct quotes from interviews conducted among key informants formed the basis for qualitative analysis. Quantitative analysis was aided by software for document analysis (SPSS V 20.0). The study found out that service delivery was the most commonly used financial accountability mechanism, followed by financial reporting, expenditure control and budget. The paper therefore, concluded that service delivery is the most used mechanism of financial accountability, though the district’s local budget seemed unclear on reflecting the priorities of the local people. This paper suggests that the local government should ensure that the district’s budget demonstrates community preference; salaries and wages should be paid in accordance with the district’s approved budget; expenditures on development should always be as per the approved budget, and the mode of financial reporting, particularly on liabilities should be standardized.
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    Small Medium Enterprises (SMEs), Environmental Management and Poverty Reduction in Western Uganda
    (International Journal of Research and Innovation in Social Science (IJRISS), 2019-06) Eton, Marus; Ayiga, Natal; Agaba, Moses; Mwosi, Fabian; Ogwel, Benard Patrick
    The study aimed at assessing the role of SMEs and environment management in poverty reduction in Western Uganda. The study is a descriptive and correlation study design. The data was collected by use of structured and closed-ended questionnaires. The findings revealed a strong association between (SMES and environmental management) and poverty reduction (r =.644; sig. <.05). The study found that SMEs lack access to innovative technologies, which are essential in buttressing SME roles in poverty reduction. The study revealed that very few financial resources are directly channeled to SMEs amidst ever-increasing interest rates on loans. Government policies on SMEs are deficient in terms of technical, technological, financial, and managerial infrastructures needed for effective contribution to economic growth and poverty reduction. The study further suggests that SMEs can resolve problems of poverty and unemployment if they can access cheap capital. The study, therefore, recommends that government should prioritize the SME sector in budgets to enhance its contribution to economic growth and poverty reduction.