Browsing by Author "Wasswa Asaph Senoga"

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An Exploration of Financial Control Practices in the Selected Church of Uganda Dioceses of Central Uganda
(Uganda Christian University, 2023-09-21) Wasswa Asaph Senoga
This study explores financial control practices within the Church of Uganda dioceses of central Uganda, employing an Interpretivist paradigm approach and semi-structured interviews with diocesan secretaries and diocesan treasurers. It explores strategies employed to mitigate financial fraud, evaluates the effectiveness of these strategies, and identifies factors contributing to financial malpractice within the church context. The exploration of strategies to mitigate financial fraud revealed several control measures, including vigilant supervision, auditing, segregation of duties, ethical training, transparency, clear policies, promotion of honesty, structured authorization processes, and physical control measures. The evaluation of the effectiveness of these control strategies highlighted their positive impact on transparency, minimized financial risks, and responsible financial management. Challenges in implementation included resource limitations, stakeholder resistance, data privacy concerns, and the complexity of monitoring a large number of volunteers. Additionally, the study unveiled various factors contributing to financial misconduct, such as financial pressures, low remunerations, greed, family expectations, compensation issues, technological proficiency, and organizational culture. It also identified trusting church environments, deficient segregation of financial responsibilities, and limited financial resources as opportunities exploited by church personnel in perpetrating fraud. In conclusion, this research significantly contributes to our understanding of financial control practices within the Church of Uganda dioceses in central Uganda. It not only sheds light on both effective strategies and persistent challenges in mitigating fraud but also highlights the critical need for improved financial governance within the church community. Recommendations stemming from this study include the implementation of enhanced training programs for church personnel, particularly in the areas of ethics and financial management. Additionally, it suggests the allocation of more resources to support robust financial control measures and the establishment of independent oversight bodies to monitor financial practices within the church. These measures, if adopted, can help safeguard the financial integrity of religious organizations and promote responsible stewardship of resources. Furthermore, future research can explore similar themes in different denominations or religious traditions to build upon the foundation laid by this study.
Effect of Financial Skills, Knowledge, and Attitude on The Financial Behaviour of Clergy
(International Journal of Reseach and Innovation in Social Science, 2025-09-01) Wasswa Asaph Senoga
Financial literacy, covering knowledge, skills, and attitudes toward money, may empower clergy to make more discerning financial decisions. This study examined how the financial knowledge, skills, and attitudes of clergy in the Mukono diocese influenced their financial behaviour. The data collection approach employed was quantitative research, and 94 clergy from the Mukono diocese were selected using purposive sampling. We employed multiple linear regression analysis. The results reveal that financial knowledge, financial skills, and financial attitudes all exert a significant effect on financial behaviour. We evaluated hypotheses H1, H2, and H3, and all three were affirmed. The independent factors X1 (financial skills), X2 (financial knowledge), and X3 (financial attitudes) significantly positively influence the dependent variable (financial behaviour). This survey indicates that clergy possess considerable financial acumen. Clergy can demonstrate responsibility and awareness by utilizing their financial skills, knowledge, and attitudes to make more insightful decisions.
Effectiveness of Regulatory Compliance, Auditing, Physical Assets Control Practices on Financial Performance in Churches
(International Journal of research innovation in social science, 2023-04-22) Wasswa Asaph Senoga
The purpose of this study is to explore the effect control practices of compliance with rules and policies, internal auditing, and Physical access control to assets and financial documents in enhancing the financial performance of churches. The study was guided by agency theory. The positivist philosophy guided the selection of appropriate methodologies for this research. It adopted a survey research design with a quantitative approach to explore the relationship between the variables and test hypotheses. This study used primary data gathered from questionnaires issued to twelve church leaders in the central dioceses of the Church of Uganda. Cronbach’s alpha was applied to test the reliability of the research instruments. A multiple regression model using SPSS version 20 was used to analyze the obtained data and test the hypotheses. The findings demonstrated that compliance with rules and policies, internal auditing, and Physical access control to assets and financial documents have a substantial influence on the financial performance in the administration of church money. Based on the findings, the church management should develop effective compliance with rules and policies, internal auditing, and Physical access control to assets and financial documents to improve the church’s financial performance.
The Effect of Accountability, Transparency, And Integrity of Church Leaders on Fraud Prevention in The Management of Church Funds
(International Journal of Reseach and Innovation in Social Science, 2023-01-01) Wasswa Asaph Senoga
The purpose of this study is to explore the present practices of accountability, transparency, church leaders’ integrity, and fraud prevention activities in handling church finances. The study was guided by agency theory, Stakeholders theory, and the Theory of Planned behavior. The positivist philosophy guided the selection of appropriate methodologies for this research. It adopted a survey research design with a quantitative approach to explore the relationship between the variables and test hypotheses. This study used primary data gathered from questionnaires issued to twelve church leaders in the central dioceses of the Church of Uganda. Cronbach’s alpha was applied to test the reliability of the research instruments. A multiple regression model using SPSS version 20 was used to analyze the obtained data and test the hypotheses. The findings demonstrated that accountability, transparency, and Integrity of Church leaders have a substantial influence on the prevention of fraud in the administration of church money. Based on the findings, the church management should develop effective accountability, Transparency, and integrity system to attract potential donors and make church money management affordable.
The Impact of Strategic Leadership and Committee Practices, Ethics Training, and Whistleblowing on Fraud Prevention in Churches
(International Journal of Research and Innovation in Social Science, 2024-05-24) Wasswa Asaph Senoga
Purpose – The purpose of this paper is to examine the impact of strategic leadership and committee practices, ethics training, whistleblowing, and their effects on the Fraud prevention of Churches. Design/methodology/approach – Data were collected from 12 surveys conducted in the church of Uganda dioceses in central Uganda. Regression analysis was conducted to examine the relationships between the impact of Strategic leadership and Committee practices, ethics training, whistleblowing, and fraud prevention. Findings – The findings revealed that strategic leadership and committee practices, ethics training, and whistleblowing significantly contribute to positive fraud prevention for Church finances. Practical implications – In order for Churches to prevent fraud, serious emphasis on strategic leadership, ethics training, and whistleblowing is vital. Originality/value – According to the author’s understanding, this is one of the first empirical studies to assess the impact of strategic leadership and committee practices, ethics training, and whistleblowing on fraud prevention in the Church of Uganda.