Masters in Business Administration-MUC

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Appraisal Practices and Employee Performance of an Organisation: A case of Elgon Millers
(2023-11-06) Dorothy Chelangat
This study sought to assess the effect of appraisal practices and employee performance in Elgon Millers. The study objectives were to: establish effect of target setting practices on employee performance, determine effect of evaluation practices on employee performance; examine effect of communication practices on employee performance and to determine the effect of corrective action practices and employee performance. The study population was 170 employees from Elgon Millers Mbale. The study employed simple random sampling techniques in coming up with a sample size of 118 respondents. The primary data collection method used was a questionnaire. The collected data was analyzed using descriptive statistics in SPSS version 20. Linear correlation coefficient analysis and multiple regression analysis were also used to determine the effect of the independent variables on dependent variables. The study found that target setting practices were significant in predicting the relationship with employee performance with r = 0. 903**, p value = .000 and β = -0.261 with p-value = 0.000<0.05. The regression coefficient of target setting practices was negative and significant in predicting the employee performance. Further the study found that evaluation practices had a positive and significant relationship with employee performance with r = 0. 976**, p value = .000 and β = 0.941 with a p-value = 0.000<0.05. The regression coefficient of evaluation practices was positive and significant in predicting employee performance. The study further found that communication practices had significant effect in predicting employee performance with p-values less than 0.05 with a p-value of 0.000, r = 0. 934**, and β = -0.309. The regression coefficient of communication practices was negative and significant in predicting employee performance. The study also found that corrective action practices were significant in predicting the relationship with employee performance with r = 0. 913**, p value = .000 and β = 0.640 with p-value = 0.000<0.05. The regression coefficient of corrective action practices was positive and significant in predicting the employee performance. The study recommends that that Elgon Millers should put more emphasis on target setting practices by trying as much as possible to involve the employees in the target setting process, Elgon Millers should find a way to actually incorporate their views in the final target document. The management of Elgon Millers should continue to promote Evaluation practices inform of peer evaluation reviews in order to ensure objectivity throughout the appraisal process. The study additionally recommends that the Management of Elgon Millers should also put much more emphasis on communication practices by providing an acceptable means by which the employees can raise their grievances as concerns. Also the study recommends that Elgon Millers should implement a main corrective action towards non-performance
Budgeting and Financial Performance of Tororo Cement Ltd, Tororo (U)
(Uganda Christian University, 2024-08-02) Samuel Kakusa Mbusa
The study investigated the effect of budgeting on financial performance using a case study of Tororo Cement Ltd. The study objectives were; to examine the effect of Budget Planning on the performance of Tororo Cement Ltd, to examine the effect of Budget Control on the performance of Tororo Cement Ltd, and to examine the effect of Budget Participation on the performance of Tororo Cement Ltd. The study used survey and case study designs which triangulated quantitative and qualitative approaches. The sample size of 80 respondents was selected using the Krejcie & Morgan (1970) table. Data was analyzed using mixed methods with the content technique of analysis for qualitative and SPSS for quantitative data. The latter included descriptives and inferential statistical analysis. The findings revealed that budget planning has positive significant effect on financial performance of Tororo cement factory Limited, that budget control has a positive significant effect on financial performance of Tororo cement factory Limited and that budget participation has a significant effect on financial performance of Tororo cement factory Limited. The coefficient regression results indicated that budget participation had the most significant influence on financial performance (ß=0.341; t=20.1188; sig=0.088), followed by budget planning (ß=0.335; t=17.783; sig=0.000) and then Training (ß =0.324; t=15.146; sig=0.000). The study concluded that budgeting in general terms has a significant effect financial performance of Tororo cement limited. The study recommended that; management should ensure that budget planning is properly and that it should be done early enough. That Management of the factory should ensure that budget controls are strictly followed and adhered to by all officers and finally, management of the factory should ensure that the heads of departments in the organization are not left out in the budgeting process.
Cash Management Practices and Financial Performance of Agri-business Enterprises in Mbale City
(Uganda Christian University, 2024-08-09) Christine Kiige Nankya
This research was set to examine the effect of cash management practices on the financial performance of agribusiness enterprises in Mbale City. The objectives of the study were; to determine the effect of cash budgeting on financial performance of agribusiness enterprises, to establish the influence of cash control on financial performance of agribusiness enterprises and to determine the effect of book keeping on financial performance of agribusiness enterprises in Mbale City. A cross-sectional study design, using a sample of 152 agribusiness enterprises in Mbale City was adopted. Purposive sampling and simple random sampling techniques were utilized to choose the respondents and information was gathered with a well-designed structured questionnaires and interview guide. The study findings revealed that cash control was the strongest predictor of financial performance of agribusiness enterprises (beta=0.349 and p=0.000), followed by cash budgeting (beta=0.318 and p=0.000) and then book keeping (beta = 0.299 and p=0.000). It can therefore be concluded that cash budgeting, cash control and book keeping have strong influence on the financial performance of agribusiness enterprises. The study recommends that agribusiness enterprises should focus more on cash budgeting by preparing adequate budgets so as to ensure effective allocation and utilizations of the available resources in an effort to improve financial performance. The research also recommends that agribusiness enterprises should put in place proper cash control measures such as separation of obligations, good authorization, sufficient records and documents, physical controls, and sovereign checks on performance over cash payments, cash received, and cash banked so as to avoid likely loopholes that may affect financial performance. In addition, agribusiness enterprises should ensure proper bookkeeping by adequately recording all the business transactions in the ledger books or an accounting and bookkeeping software. This will help to determine if the business is making profits or losses.
Corporate Governance and Organisational Performance in Civil Societies in Kapchorwa Municipality: A case of Kapchorwa Civil Society Organization Alliance
(Uganda Christian University, 2023-11-03) Eunice Chebet
In Uganda, Civil Society Organizations (CSOs) play a central role on both service delivery and development of democracy while also contributing to achieving equality, justice and poverty reduction. Therefore, they need to have good corporate governance structures to efficiently play their roles in society. This research study sought to examine the effect of corporate governance on organizational performance in civil societies in Kapchorwa municipality using Kapchorwa Civil Society Alliance (KASCOA) as a case. The study sought to address three specific objectives; (1) to determine the effect of board structure on organizational performance of KACSOA in Kapchorwa district; (2) to analyze the effect of board committees on organizational performance of KACSOA; (3) to assess the effect of board competency on organizational performance of KACSOA. A cross sectional design was adopted with a sample of 86 respondents comprising of staff of KASCOA who were chosen through purposive and simple random sampling methods. Primary quantitative and qualitative data was collected from the respondents using self-administered structured questionnaires and personal interviews. Secondary data was obtained from existing related literature including annual reports from KACSOA. Results from the study indicated that all the three variables were statistically significant at 5 percent level of significance. Board committee had the highest positive and significant effect on performance of KASCOA (Beta= 0.975, P=0.000), followed by board competency (Beta= 0.968, P=0.000), and board structure had the lowest significant effect on organizational performance (Beta= 0.916, P=0.000). Drawing from the findings and conclusions, there is need for KACSOA to increase budget compliance, improve its board structure through increasing diversity especially in terms of gender, and to increase the representation of all organization’s stakeholders on the board in order to increase their satisfaction. It is further recommended that KACSOA should form more competent boards that maintain high board and committee accountability, and to monitor the human resource management. Lastly, there is need for the board to efficiently perform its roles and make regular reviews on its own performance in order to boost board competency, thus improved corporate governance and hence a better organizational performance.
Credit Management and Financial Performance of Commercial Banks: A Case of Centenary Bank Mbale Branch
(Uganda Christian University, 2024-09-17) Eunice Buwule
The efficient management of credit plays a very important role in the financial performance of commercial banks. This research focused on exploring the impact of credit analysis, credit risk controls, and credit collection policy on the financial performance of Centenary Bank Mbale Branch. The objectives of this study were to assess the effect of credit analysis on the financial performance of the bank, to determine the influence of credit risk controls on financial performance, and to analyze the effects of credit collection policy on financial outcomes. The researcher used descriptive research design that aims to systematically obtain information to describe a population. It helps answer the what, when, where and how questions regarding the research problem rather than the why, data was collected from Centenary Bank Mbale Branch, utilizing both qualitative and quantitative research methods. Findings from the study revealed that credit collection policy is the greatest contributor to financial performance with a beta value (β) = 0.702; Sig = 0.000, Credit analysis is second contributor to financial performance with beta value (β) = 0.364; Sig = 0.018 and Credit analysis is the least contributor to financial performance with a beta value (β) = 0.110; Sig = 0.030 The study concludes that credit analysis and financial performance are significantly corrected and that having proper credit risk control plays a significant role in ensuring improved financial performance of the bank while Credit collection policy significantly affects financial performance of the bank and this implies that putting more emphasis in further strengthening the policy will help enhance financial performance of the bank. It was recommended, the bank should put more emphasis on ensuring that credit analysis is thoroughly carried out so as to ascertain the capacity of a client to repay their credit. The bank should put more emphasis on ensuring that risks are controlled as this shall reduce exposure to making losses. The management of the bank should from time to time review the existing credit collection policy as this shall help close any gaps in credit collection and hence boost the bank’s financial position
CREDIT RISK MANAGEMENT AND THE FINANCIAL PERFORMANCE OF PRIDE MICRO FINANCE NORTHERN REGION
(2024-10-25) ADUNI JACKLINE WINIFRED
The study was about the effect of credit risk management on the financial performance of Pride Micro Finance Northern Region. The objectives of the study were to; find out the effect of risk avoidance, risk transference, risk mitigation and risk acceptance on the financial performance of Pride Microfinance Northern region. The researcher used a descriptive design that had qualitative and quantitative approaches. The target population for this study was 120 and it comprised of; Branch Managers, Credit Supervisors, Credit Officers and Loan clients from the five branches of Pride Microfinance-Northern Region. Out of a study population of 120 the researcher drew a sample of 92 respondents. The findings of the study were that; Pride Micro Finance has strong credit management policies, has efficient risk identifiers, encourages collective decision making while giving out loans, effective loan screening, asks for a higher value collateral than the loan amount; but rarely adjusts loans according to level of credit risk. Pride Micro Finance has been applying risk transfer methods; third party takes on the responsibilities for the financial risks; all loans are insured, and uses fixed transfer terms that are not subject to any changes in market conditions. The bank has been carrying out business and financial risk assessments before giving loans to their clients and it does not charge differently on loans regardless of the credit risks. However, credit officers have not been strictly adhering to the 5Cs of loan assessment before giving out loans and have not been effectively carrying out post disbursement monitoring of clients. Pride Micro Finance management is aware and has put in place systems that enhance its sustainability even in the event of loan defaulting and it has other sources of funding other than credits that can make it continue with its operations. The study recommends that; Management should strengthen the application of risk control measures to reduce the vulnerability to loss of funds in credit department; Credit supervisors to enforce post-disbursement monitoring of loan clients; Credit officers to ensure strict adherence to credit assessment guidelines before issuing out loans to clients and management should identify more paying sources of funding to enhance its stability in case of loss of money in credit.
E-banking and Financial Performance in Commercial Banks in Uganda: A Case Study of Selected Branches in Stanbic Bank Eastern Region
(Uganda Christian University, 2024-08-09) Jorem Otim
This research report was carried out to present the factual findings concerning the effect of E banking on financial performance of selected Stanbic banks in Eastern Uganda and finds out possible solutions to the financial challenges facing the selected banks, the objectives were to determine the effect of internet banking on financial performance of selected Stanbic Banks in Eastern Uganda, to establish the effect of ATM banking on financial performance of selected Stanbic Banks in Eastern Uganda, to determine the effect of mobile banking on the financial performance of selected Stanbic Banks in Eastern Uganda The research design used in this study was descriptive research design. Both quantitative and qualitative approaches were used in this study. The population of the study constituted of 80 respondents from whom a sample size of 66 was selected. The researcher use random sampling and purposive sampling techniques. The finding shows that internet banking has a positive and significant effect on financial performance. The findings also reveal that ATM banking is the second contributor to financial performance with a Beta value of 0.450 at 0.007 level of significance. The findings further reveal a moderate positive and significant effect of Mobile banking and financial performance as the least contributor to financial performance with a Beta value of 0.021 at 0.929 level of significance. Therefore the researcher recommends that the management of Stanbic Bank should continue promoting internet banking through introducing internet enabled soft wares and programmes that enable the clients to access their account transactions. This shall ensure convenience among the client’s thus increasing customer transaction frequencies and processing time and costs.
Effect of Internal Audit on Financial Performance in Mbale District Local Government
(Uganda Christian University, 2024-07-10) Nelson Kamoti
This study was to examine effect of internal audit on financial performance in Mbale District Local Government. The study was guided by the following research objectives: To examine the effect of compliance audit on financial performance in Mbale District Local Government. To assess the effect of value for money audit on financial performance in Mbale District Local Government. To establish the effect of forensic audit on financial performance in Mbale District Local Government. This research was undertaken to establish the effect of internal audit on financial performance of Mbale district local government. The study adopted a descriptive research design and both qualitative and quantitative approaches were used as a way of triangulation. The population of study of 113 was selected from a study population of 160 using Krejcie and Morgan table (1970). The study findings showed that all the three dimensions that included compliance audit, value for money and forensic audit have a statistically significant effect on financial performance of Mbale District Local Government. In conclusion, the study conducted on the Mbale District Local Government in Uganda found that compliance audit, value for money, and forensic audit all have a statistically significant effect on financial performance. It is recommended that: The results suggest that effective financial management practices, including compliance with laws and regulations, maximizing value for money, and preventing and detecting fraudulent activities, can positively impact the financial performance of local governments. These findings align with previous research on financial performance in local governments in Uganda, which has highlighted the importance of effective financial management and accountability mechanisms. It is essential for local governments to prioritize financial management and adopt comprehensive approaches to improving financial performance, including strengthening institutional capacity, enhancing accountability mechanisms, and improving revenue mobilization
Effect of Internal Organizational Factors on Employee Performance of Commercial Banks in Eastern Uganda. A Case Study of Centenary Bank, Mbale Branch
(Uganda Christian University, 2024-08-02) Jonnah Nyango
This study examined the effect of internal organizational factors on employee performance at Centenary Bank, Mbale branch. Specifically, the study examined the effect of organizational structure, management support, and organizational culture on employee performance. The study was grounded on the Contingency Theory. The research employed a positivist research philosophy with descriptive analysis. The population of this study was 75 employees of Centenary Bank Mbale branch. The sample respondents were 63 respondents drawn from the Centenary Bank Mbale branch of which only 59 returned the questionnaires for results analysis. Questionnaires and interview guides were the main data collection tools while analysis involved the use of both qualitative and quantitative statistical techniques. The study established a positive and significant effect of, organization structure r=0.964, management support, r=0.985, and organization culture, r= 0.973, on employee performance. The study concluded that internal organization factors have a significant impact on employee performance. As such the research concluded that effecting changes in the organization structure, management support and organization culture will significantly lead to better employee performance. In regard to the organization structure and culture, the study recommends that bank should align their structure to the changing operating environment and ensure awareness of the corporate culture among employees. Further, managers are advised to instill a culture of involving employees in decision-making and extend the rewards and recognition systems which will be instrumental to fostering management support. Lastly, due to changing environment, the study recommends that bank should develop relevant infrastructure to support remote working and improve on the available facilities to employees at the workplace.
Effect of Succession Planning on Organization Performance: A Case of World Vision in Mbale
(Uganda Christian University, 2024-08-30) Emmanuel Ojilong
This study sought to analyze the effect of succession planning on organization performance, with a specific focus on world vision in Mbale. The research questions that guided the study included talent management impact on World vision’s performance, existing succession planning processes on World vision’s performance, effects of skills and competencies gap analysis in World Vision. Descriptive research design was used in this study. This study used descriptive statistics to analyze the data that was obtained from the field. Regression and correlation analysis were used to determine the nature and the strength of the relationship between the independent and the dependent variables. The results of the study were presented using figures and tables. The study showed that world vision had a systematic approach to attract and retain high performing employees, achieved through talent management which promoted the workforce efficiency and productivity within the NGO. The NGO used coaching practices to assist employees to meet organizational goals, and to enhance the performance of its employees. The study revealed that succession planning processes at the NGO involved preparing for change in leadership, and it ensured that high performing employees were retained and rewarded. Individual employee career goals and objectives were important to the NGO’s succession planning, because it identified key attributes that were essential for leadership development in critical roles. The NGO however, faced barriers to its succession planning and leadership development, even though it focused on its sustainability. The study showed that the NGO had the ability to identify the skill levels and competencies of workers who could meet its requirements, and as a result, its credibility had been adversely impacted by its employees’ skills and competencies. The leadership team of the NGO encouraged employees to participate in decision-making for the benefit of the NGO, as well as playing a fundamental role in building leadership capacity by developing and preparing high potential employees for now and the future. On talent management, the study concludes that the NGO had measures in place that encouraged employees to remain in the organization for the optimal period of time, and its compensation plan was considered an effective technique and utilization of knowledge acquired by the NGO had been used to transform its potential capabilities to realize and dynamic capabilities. The study recommends the managers of World vision to create retention programs for the firm. On skill gap and competency analysis, the study recommends World vision metrics such as employee turnover rates, engagement levels, and training effectiveness that are pivotal in shaping strategic organisation interventions in increased performance through succession planning.
EFFECTS OF MANAGER’S SOFT SKILLS ON EMPLOYEE PERFORMANCE: A CASE OF MALABA BORDER IMMIGRATION CLUSTER
(2024-09-28) Kaguruka Jessy
The study examined the effect of manager’s soft skills on employee performance of Malaba immigration border post in Tororo District in Eastern Uganda. The study was guided by the following specific objectives; to determine the effect of manager’s work ethics on employee performance, to examine the effects of manager’s communication skills on employee performance and to analyze the effect of manager’s Leadership skills on employee performance. The study used qualitative and quantitative approaches and a case study design. Questionnaires were used to collect data from 51 respondents. Descriptive statistics, and linear regression analysis were used to analyze data. The study findings indicated that manager’s work ethic was insignificant to employee performance with Beta values of .036 at P=0.674, while manger’s communication skills with Beta value of 0.717 at P=0.000 and manager’s leadership skills with Beta value of 0.249 at P=0.000 were found to be positively and significantly related to employee performance. The study recommends that managers should be more proactive in ethics and integrity and also maintain communication skills and practice good leadership skills. Keywords: Soft skills, Ethics, communication skills, leadership skills, and employee performance
Human Resource Management Practices and Employee Performance at Soroti Regional Referral Hospital
(Uganda Christian University, 2024-07-27) Winfred Ideru
The study examined the effect of human resources on employee performance in soroti regional referral hospital. The specific objectives included; to find out the influence of employee rewards on staff performance at Soroti regional referral hospital; establish the impact of employee training on staff performance at Soroti regional referral hospital and to find out the impact of employee selection and recruitment on staff performance at Soroti regional referral hospital. A descriptive cross sectional design was used in this study triangulating quantitative and qualitative approaches. Mixed methods of data collection analysis were used in this study. Results revealed the existence of a positive significant relationship between employee rewards and employee performance (R=.523; sig=.000); a positive significant relationship between employee training and employee performance (R=.614; sig=.000) and a positive relationship between employee selection and recruitment and employee performance (R=.583; sig=.000). The multiple regression results revealed that all the three independent variables positively influenced employee performance by 58.3%. The regression coefficient results indicated that employee training had the most effect in influencing employee training by 30.4% followed by employee selection and recruitment at 28.3% and lastly employee rewards at 14.8%. The study concluded that Soroti regional referral hospital embrace employee rewards such as financial rewards together with provision of satisfying work content rewards such as promotion, recognition, status symbols and praise for better employee performance. The study also concluded that Soroti regional referral hospital should put a lot of emphasis on employee training as this enhances interpersonal relations, decision making, networking skills, monitoring communication, discipline and conflict management which improve employee performance. And finally the study concluded that Soroti regional referral hospital should consider follow employee selection and recruitment based on merit. Generally the study recommends mainly the need to foster employee training is as a way to enhance employee performance.
INTEREST RATES AND LOAN PERFORMANCE IN BRAC UGANDA, BUDUDA BRANCH
(2024-10-23) WANALE NORAH NABUDO
The study assessed the influence of interest rates on loan performance in Brac Uganda, Bududa Branch. The objectives of the study included: examining the influence of fixed interest rate on loan performance, finding out the effect of annual percentage rate on loan performance, and establishing the relationship between the prime rate and loan performance. To arrive at empirical results, the methodology used both qualitative and quantitative techniques, thus triangulation, to arrive at the level of loan performance in particular. A descriptive research design guided and informed the study. The research was carried out using mainly questionnaires. A sample of 278 respondents was arrived at based on Krejcie and Morgan's (1970) Sampling Frame out of the 1,001 targeted participants. The findings of this study were analyzed using SPSS v 20, and a regression was used to establish the relationships between interest rates and loan performance. The rigorous process of interpretation of data was simultaneously carried out, a process that enabled the study to answer the research questions. Study findings revealed that fixed interest rate positively influenced loan performance (β = .625), annual payment percentage significantly affected loan performance (β = .32.1), and the prime rate had a positive significant relationship with loan performance (β = .344). Therefore, as measures to improve loan performance at Brac, the researcher recommended that before loans are disbursed, there should be proper assessment and appraisal and the bank should uphold the continuous monitoring and evaluation of clients‘ businesses that have subscribed to the fixed interest loans. The study further recommended advising and providing information to clients on trending business practices on the market, which will help them meet their repayment needs. The bank should avoid over-financing prime rate borrowers because prime rate borrowers may seem safer due to their loyalty and yet in an actual sense, they sometimes take too long to clear their huge loans or fail. Finally and most importantly, the bank should institute electronic financial cards to track the loan statuses and the performance of clients and also, put in place independent community loan assessment teams. Further research can be done on the relationship between fixed interest rates and loan recovery; the factors affecting loan recovery in rural communities; and the role of prime interest rates on the timely recovery of loans. Key words: Interest rates, fixed interest rates, annual percentage rate, prime rate, and loan performance
Intergrated Revenue Administration System and Local Revenue Performance in Mbale City
(Uganda Christian University, 2024-09-19) Stephen Khaukha
Uganda adopted the integrated revenue administration systems (IRAS) and it has demonstrated positive outcomes in addressing challenges related to local revenue management and administration and led to an improvement in revenue performance. In Nansana Municipality, revenue collections increased by 94 % from UGX 2,762,064 in FY 2018/2019 to UGX 5,366,264 in FY 2021/2022 and taxpayer compliance rose by 27 % from 56 % to 83 % over the same period. However, in Mbale City, local revenue collections increased by only 10.3 % from UGX 1,477,000 in FY 2018/2019 to UGX 1,629,250 in FY 2021/2022 and taxpayer compliance rose by only 10 % from 37 % to 47 % over the same period. This study therefore was to determine the effects of the IRAS on local Revenue performance using Mbale City as a case study because despite the implementation of the IRAS, its local revenue performance was comparatively dismal. A cross-sectional survey research design alongside purposive and simple random sampling using 181 respondents was employed. Both qualitative and quantitative methods of data collection specifically key informant interviews and Questionnaire administration were used. The study findings using simple regression analysis revealed the following: The automated taxpayer enumeration is positively correlated to local revenue performance accounting for 14.7% at p=0.000. meaning 85.3% is accounted for by other factors; The automated revenue assessment is positively correlated to local revenue performance accounting for 25.6% at p=0.000. meaning 74.4% is contributed by other factors; The automated local revenue collection is positively correlated to local revenue performance accounting for 23.0% at p=0.000 meaning 77% is accounted for by other factors. The study reveals that in the revenue administration system there are factors other than the automation of the enumeration of tax payers, assessment of revenue and its collection that affect local revenue performance. The study recommends that besides the automation of the revenue administration system which has already been done, Mbale City should now shift attention to the other factors that affect local revenue performance that automation has not addressed. These factors are reflected in the strong disagreement by the respondents to the constructs in the questionnaires as follows: Continuous joint political and technical mobilization and sensitization; Transparency by public display of the numbers in each category of local revenue; Public tax education and sensitization on the benefits of tax; Facilitation of the internal audit unit to do independent verification; Facilitation to ensure close supervision of field staff by senior officers; Facilitation of political leaders to do regular monitoring of technical supervision; Setting of voluntary compliance timelines and use of non-coercive collection methods; Ensuring transparency in the use of the taxes collected to deliver services; Tagging revenue sources to specific service delivery infrastructural projects
Internal Audit System and Financial Performance of Local Governments: A Case of Mbale City
(Uganda Christian University, 2024-08-11) Sarah Babita
This study focused on internal audit systems and financial performance of local governments; a case of Mbale City. The study was guided by the following specific objectives; to find out the effect of audit environment on financial performance of Mbale City, to ascertain the effect of risk assessment on financial performance of Mbale City, to ascertain the effect of internal control activities on financial performance of Mbale City, and to establish the moderating role of human factors in the relationship between internal audit system and financial performance of Mbale City. The research employed a cross-sectional survey research design, using a sample of 170 respondents. Simple random sampling and purposive sampling techniques were used to select the respondents and data was collected using questionnaire and interview guide. The findings indicate that internal control activities were the strongest predictor of financial performance of Mbale City (β=0.202 and p=0.013). Audit environment was the second strongest predictor of financial performance of Mbale City (β=0.098 and p=0.311). Finally, risk assessment was the least predictor of financial performance of Mbale City (β=0.068 and p=0.491). It can be concluded that audit environment, risk assessment, and internal control activities all have a positive and significant effect on financial performance. The study recommends that organizations should ensure the independence and adequate resourcing of the internal audit unit, implement robust risk assessment frameworks, and regularly review and update internal control policies to improve financial performance. Additionally, fostering a positive organizational culture that values transparency and accountability, along with providing training and development opportunities for staff, can enhance overall financial performance.
INTERNAL CONTROL SYSTEMS AND FINANCIAL PERFORMANCE OF UGANDA TECHNICAL COLLEGES A CASE OF UGANDA TECHNICAL COLLEGE LIRA
(2024-10-28) Diogo Daniel
The study investigated and sought to establish the relationship between internal control systems and financial performance in Uganda Technical Colleges in Uganda. A case of Uganda Technical College Lira. Internal controls were looked at from the perspective of Control Environment, information and communication and Control Activities whereas financial performance focused on Profitability, Increase in Assets and Growth as measures of financial performance. The Researcher set out to establish the causes of persistent poor financial performance from the perspective of internal controls. The research was conducted using both quantitative and qualitative approaches using Survey, Correlation and Case study as Research Designs. Data was collected using Questionnaires and Interview guide as well as review of available documents and records targeting basically Heads of Departments, College Management, Governing council members and Finance and Accounts staff as respondents from a sample size of 42 College staff. Data was analyzed using the Statistical Package for Social Scientists where conclusions were drawn from tables, figures from the Package. The study found that management of the College is committed to the control systems, actively participates in monitoring and supervision of the activities of the College, all the activities of the College are initiated by the top-level management. It was further revealed that there is a clear separation of roles, weaknesses in the system are addressed, and there is a training program for capacity building in the in college. However, the study also found out that there is lack of information sharing and inadequate security measures to safeguard the assets of the College, it was also noted that there isn’t enough cash to meet intended College goals, that the fees charged to students are not appropriate to cover College costs, that all fees meant to be remitted to the College are not collected. It was however, revealed that all revenues and expenditures are properly classified, and that assets of the College have generally increased. The study established a significant relationship between internal control system and financial performance. The investigation recommends competence profiling in the Internal Audit department which should be based on what the College expects the internal audit to do and what appropriate number staff would be required to do this job. It also recommends that the College establishes and manages information management system to enable all parties within the College to freely access and utilize the official information. There should be a strategy to improve the generation of additional finances for the College. The Study therefore concludes that internal control systems do function although with hiccups and that there is a significant relationship between internal control systems and financial performance in Uganda Technical Colleges.
INVENTORY MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF BUGISU COOPERATIVE UNION, MBALE CITY
(2024-10-25) NAMBOZO PHOEBETH
This study sought to establish the relationship between inventory management practices and financial performance of Bugisu Cooperative Union. The objectives of the study were: to examine the relationship between storage management practices and financial performance of Bugisu Cooperative Union, to establish relationship between materials handling practices and financial performance of Bugisu Cooperative Union and to examine the relationship between lead time management practices and financial performance of Bugisu Cooperative Union. The study used a cross sectional survey research design on a population which entailed the employees in different departments like administration, Stores, Operations/Production departments and others. A total of 86 respondents were selected for the study and 76 responded making the research valid. The researcher used both purposive sampling and simple random sampling techniques in selecting the samples. The study was guided by a quantitative paradigm, but with substantial complementary qualitative methods. Questionnaires were self- administered which provided sufficient data from the sample selected, and interviews were used in order to get detailed data to complement and triangulate data which was collected using questionnaires. Data from the questionnaires was analyzed quantitatively using Statistical Package for Social Scientists (SPSS) where correlation was used to establish the relationship between inventory management practices and performance. Data from questionnaires was presented in form of frequency tables and bar graphs. The study findings confirmed that storage management practices have a significant positive relationship on financial performance of an organization (r=0.956), material handling practices and financial performance have no significant relationship (r = 0.978) and lead-time management practices have no significant related on financial performance of organizations (r=- 0.978). The study recommends that organizations should adopt proactive attitudes towards the issue of proper inventory management practices. Being proactive requires maintenance of the right level of inventory at any point in time. The organizations should avoid the dangers that are inherent in keeping too little or too much of stock.
Microfinance Services and Financial Performance of Private Primary Schools in Industrial Division, Mbale City
(2023-10-23) Christopher Eretu Olinga
Mobile Banking Services and Financial Performance of Financial Institutions in Eastern Uganda, a Case Study of Equity Bank (Ltd), Mbale Branch
(Uganda Christian University, 2024-09-17) Kulsum Kagoya
The study investigated the effect of mobile banking services on financial performance of banks in Uganda focusing on Equity Bank as a case. The study undertook three objectives; to establish the effect of mobile financial information services, mobile transfer and mobile deposits on financial performance of equity bank, Mbale Branch. The study adopted a cross sectional design triangulating both quantitative and qualitative approaches. A population size of 50 was targeted where a sample size of 44 respondents was drawn from it. Data was collected using both interviews and questionnaires while the analysis involved the mixed approach. Qualitative data was analyzed using the induction method using thematic approach while quantitative data was analyzed by use of SPSS. The latter involved use of descriptive followed by inferential statistics. Results of the study found the existence of a positive significant relationship between mobile financial information services and financial performance (r=0.501; P=0.000). Results also found the existence of a positive significant relationship between mobile transfer and financial performance (r=0.619; P=0.000). Also results revealed the existence of a positive and significant effect of mobile deposit and financial performance (r=0.663; P=0.000). Multiple regression results indicated that all the three variables accounted for 55.5% of financial performance while the remaining 44.2% was attributed to other factors. Of the three variables, standardized coefficients regression results revealed that mobile transfers was the most significant predictor of financial performance (β=0.351) followed by mobile deposits (β=0.295) and lastly mobile financial information services (β=0.290). The study recommended that management and the leadership of financial institutions in eastern Uganda such as Equity Bank should conduct mobile banking services if they have to improve their financial performance levels.
ORGANISATION CULTURE AND EMPLOYEE PERFORMANCE: A CASE OF INTRAHEALTH INTERNATIONAL IN UGANDA
(2024-10-30) ACHA BRENDA
The study investigated organization culture and employee performance at IntraHealth International. The objectives of the study were; to ascertain the effect of organization norms, management practice and organizational processes on employee performance in IntraHealth International in Uganda. The study used both qualitative and quantitative approaches to research. A sample size of 61 respondents was used in the study. The instruments for data collection mechanisms was Questionnaires with 91.8% response rate and use of interview guide with 80% response rate. The results of the study showed that norms and values are present, well-articulated and they have a significant positive effect on performance at IntraHealth. The results of the study also indicated that management practice had a high overall mean implying that management practice had a significant effect on the performance of employees and organization at large. The study also confirmed that the organizational processes at IntraHealth enhanced employee performance and has significant effect on the performance of employees. The researcher recommends that Intrahealth management should continually enhance norms and values by setting up adequate systems like planning and budgeting to support the implementation of norms and values. The researcher recommends for the positive management practices to be sustained especially relating to routine feedback from supervisors, managers through open communication flows, this will allow for an open environment where issues affecting performance are address as and when they happen. The researcher also observes that since Organization processes have significant effect on employee performance IntraHealth needs to improve on certain process flows to enhance efficiency, effectiveness, monitoring tools that track planned vs actual performance outcomes. And also recommends putting in place formal mechanisms that enables learnings from best practices to ensure continuous improvement and innovation. In conclusion, the study discovered that organization culture has a significant effect on employee performance at IntraHealth and therefore recommends for management to enhance parameters of organization culture that enables continuous improvement and innovation at IntraHealth International.

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