Master of Business Administration

Permanent URI for this collectionhttps://hdl.handle.net/20.500.11951/803

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Accounting Practices and Performance of SMEs: A Case of Mukono Central Division
(Uganda Christian University, 2015) Nicson Katisme
The study sought to establish the accounting practices utilized by the SMEs, the motivation for and against the utilization of these practices and whether the utilization of accounting practices of interest have performance implications for SMEs with same magnitude. The study adopted a survey research approach to achieve the three study objectives. The study also adopted purposive sampling method to get 90 SMEs who participated in the study. The study utilized correlation mean and standard deviation to address objectives one and two of the study and correlation and regression analysis to address the third objective of the study. The study found that an improvement in keeping and preparing purchases and sales ledgers to be associated with improvement in SME performance. The findings also revealed that most of the SMEs to a moderate extent are motivated to utilize accounting practices to keep track of their business activities. However, the study also discovered that most of the SMEs are constrained from utilizing these practices mostly because of lack of training in accounting. The results revealed that accounting practices have some significant implications on the performance of the SMEs in Mukono central division. This finding was based on the regression and correlation analysis. With these findings the study makes a contribution of providing empirical evidence that has been widely missing to channel the presently passionate discussion surrounding the issues of accounting practices and performance of SMEs in the study context.
ADOPTION OF ACCOUNTING INFORMATION SYSTEM AND FINANCIAL PERFORMANCE OF UGANDA WILDLIFE AUTHORITY
(Uganda Christian University, 2025-09-23) Lukwita Michael
This research examined adoption of accounting information system and financial performance of Uganda Wildlife Authority (UWA). The objectives of the study were; to assess the effect of data storage on financial performance, to examine the effect of internal controls on financial performance, and to evaluate the effect of data reporting on financial performance of Uganda Wildlife Authority. A cross-sectional study design, with a sample of 70 partakers from the headquarters of the Uganda Wildlife Authority (UWA) was adopted. Purposive sampling and simple random sampling techniques were utilized to pick the respondents and data was congregated with a properly-designed structured questionnaires and interview guide. The findings of the research indicated that data reporting has the robust effect on financial performance of Uganda Wildlife Authority (Beta = 0.266, p = 0.036). Internal control has a weak positive impact on financial performance of Uganda Wildlife Authority (Beta = 0.048, p = 0.697); and data storage has almost no effect on the financial performance of Uganda Wildlife Authority (Beta = 0.007, p = 0.955). A conclusion can be drawn that data storage has non-significant effect on the financial performance of Uganda Wildlife Authority, internal control has a relatively small effect on the financial performance of Uganda Wildlife Authority, and data reporting has a strong influence on the financial performance of Uganda Wildlife Authority. The study recommends that Uganda Wildlife Authority should focus on optimizing existing data storage systems for cost-efficiency. The research also recommends that Uganda Wildlife Authority should enhance internal control systems to improve operational efficiency. In addition, Uganda Wildlife Authority should prioritize improving data reporting systems to enhance decision-making.
Agent Sales Strategies and Insurance Uptake: A Case of Jubilee Life Insurance, Uganda
(Uganda Christian University, 2025-09-05) Omunyokol Steven
Despite insurance’s critical role in financial inclusion, Uganda’s insurance penetration remains alarmingly low at 0.876%, lagging regional counterparts like Kenya (2.4%). This study investigated agent sales strategies on insurance uptake at Jubilee Life Insurance in Uganda, addressing the persistent challenge of low insurance penetration in the country. The purpose was to assess how distribution, differentiation, and promotional strategies, moderated by customer socio-economic status, influence insurance uptake, aiming to provide insights for enhancing agent performance and market growth. Employing a mixed methods approach, the research useddescriptive quantitative design with 100 agents from eight branches, selected through proportionate stratified random sampling, and qualitative data from 15 client interviews using purposive sampling. Data was collected using Likertscale design questionnaires and semistructured interviews, analyzed using SPSS for ordinalregression and thematic analysis with NVivo. Findings revealed a positive but statistically insignificant relationship for distribution (β = 0.095, p = 0.828) and promotional strategies (β = 0.669, p = 0.066) with insurance uptake, failing to reject the null hypotheses of no significant impact. In contrast, differentiation strategy showed a positive, significant effect (β = 1.864, p = 0.000), rejecting its null hypothesis, while SES significantly moderated the relationship (p = 0.821). Qualitative themes highlighted trust, awareness through personal networksand convenience as key uptake drivers. These results align with Matul et al. (2013) on distribution’s limited impact but contrast with Churchill and Matul (2012) on its significance, while supporting Roth et al. (2007) on differentiation’s effectiveness, differing from Churchill et al. (2013). The study underscores that tailored strategies and SES considerations are critical for boosting uptake in Uganda’s context, recommending enhanced differentiation, multi-channel distribution and targeted promotions. These findings contribute to understanding sales strategy performance in lowpenetration marketsoffering practical guidance for Jubilee and the industry and suggesting further research into trust and digital platforms to address persistent barriers.
ANALYSING THE LOAN APPRAISAL PROCESS, LOAN TERMS, MONITORING, AND TECHNICAL SUPPORT AS DETERMINANTS OF LOAN PERFORMANCE AMONG SMALL AND MEDIUM ENTERPRISES IN UGANDA: A CASE STUDY OF BORROWERS AT THE MICROFINANCE SUPPORT CENTRE
(Uganda Christian University, 2025-07-11) Tumuhimbise Remigio
The financial performance of Small and Medium Enterprises (SMEs) remains critical for economic growth and poverty reduction in Uganda. Despite their significance, many SMEs continue to face challenges in sustaining satisfactory loan repayment performance. This study examined the determinants of loan performance among SMEs in Uganda, focusing on borrowers from The Microfinance Support Centre Limited (MSC). Specifically, the study assessed the influence of the loan appraisal process, loan terms, and monitoring and technical support on SME loan performance. A cross-sectional research design was adopted, employing both quantitative and qualitative approaches. Data were collected from 108 SME borrowers using structured questionnaires and from eight MSC management staff through key informant interviews. Quantitative data were analysed using descriptive statistics, Pearson correlation, and simple linear regression to examine relationships between variables. Qualitative data were subjected to thematic analysis to provide contextual interpretation of the quantitative findings. The results revealed that the loan appraisal process had a statistically significant and positive influence on SME loan performance (r = .479, p < .01), explaining 43.4 percent of the variance. Key factors included the thoroughness of financial analysis, accuracy in risk assessment, and transparency in credit evaluation. Loan terms also showed a strong positive relationship with loan performance (r = .639, p < .01), accounting for 58.4 percent of the variance, with interest rates, loan tenure, and repayment flexibility emerging as significant contributors. Furthermore, monitoring and technical support exhibited a moderate positive effect (r = .413, p < .01), explaining 35.9 percent of the variation in SME loan performance, with regular follow-ups and targeted business support identified as critical drivers. The study concludes that enhancing loan appraisal rigour, tailoring loan terms to SME financial realities, and strengthening monitoring and technical support mechanisms are essential for improving SME loan performance. It recommends targeted capacity-building for credit staff, improved loan restructuring processes, adoption of digital monitoring tools, and the development of sector-specific technical support packages for SMEs.
Automated Teller Machines (ATM) Adoption Strategies and Customer Satisfaction in Commercial Banks in Uganda: A Case of Centenary Rural Development Bank Branches in the Central Business District of Kampala
(Uganda Christian University, 2021-07) Immaculate Mary Nanyanzi
The primary objective of the study was to assess the effect of ATM adoption strategies on customer satisfaction at Centenary Rural Development Bank in Kampala Central Business District. Specifically, the study assessed how perceive ease of use affects customer satisfaction at Centenary Rural Development Bank; established the extent to which perceived usefulness affects customer satisfaction at Centenary Rural Development Bank; and examined the relationship between ATMs adoption strategies and customer satisfaction at Centenary Rural Development Bank. The study used a cross – sectional research design and a mixed research approach (qualitative and quantitative approaches). A sample size of 310 respondents was selected from a study population of 1600 using of Krejcie & Morgan’s table and a response rate of 60% was obtained after distribution of the research instruments. Descriptive analysis was used where frequencies, percentages, mean and standard deviation were used. In addition, Pearson’s correlation and regression analysis were used to analyse the relationship between competitive strategies and life insurance uptake, and to determine the most significant predicator variable among the independent variables respectively. The study findings established: a significant positive relationship between perceived ease of use and customer satisfaction (r = 0.487, N=184, p = 0.000); and a significant positive relationship between perceived usefulness and customer satisfaction (r =0.493, N=184, p = 0.000). The researcher concluded that perceived ease of use and perceived usefulness of ATMs significantly contribute to customer satisfaction at Centenary bank where a positive change in customers’ perception regarding the ease of use and usefulness of ATMs would lead to a positive change in customer satisfaction. The researcher recommended that there should be sensitization of customers on the use of ATM as this will improve the clientele effective understanding on how to use ATM to make transactions, which creates a positive perception regarding the ease of use of ATM and induce customer satisfaction. The researcher also recommended that banks should provide constant security at ATM points, improve on ATM card security measures, install ATMs in more convenient and secure places and re-design ATM system user inter-face to possess more clear direction of inserting the card without try and error method as this will change the customers’ negative perception about the usefulness of ATMs thus, strengthen customer satisfaction.
BUDGETING PRACTICES AND FINANCIAL PERFORMANCE OF PRIVATE SECONDARY SCHOOLS IN MUKONO DISTRICT, UGANDA
(UGANDA CHRISTIAN UNIVERSITY, 2025-09-01) ASIIMWE ANDREW
The primary objective of this study was to examine the relationship between budgeting practices and financial performance of private secondary schools in Mukono District, Uganda. The study was carried out in Mukono District. The population of the study consisted of private secondary schools in Mukono District. Mukono had 88 private secondary schools. 50 of which had been in existence for a period of not less than 5 years. Only 30 out of the overall 88 private schools were selected. These schools formed the unit of analysis and provided room for comparison, saving time and resources for the researcher. A sample size of 90 respondents was selected from the target population of 30 in private secondary schools. These schools were selected based on Krejcie and Morgan (1970)’s guide for sample selection. From the target population, 30 headteachers, 30 bursars, and 30 principals were selected using simple random sampling. Stratified sampling was used to group respondents into categories of headteacher, bursar, and principal. The schools were randomly selected, with at least five schools per subcounty in Mukono District. The findings highlight the significance of well-established budgeting practices in contributing to overall financial performance. Schools with systematic review processes, documented policies, and clear strategic alignment demonstrated higher financial stability and growth. The study found that schools with robust budgeting practices, including systematic reviews, board approvals, and strategic alignment, were better positioned for financial success. This highlights the need for schools to prioritize structured budgeting processes as a fundamental aspect of financial management.
Capital Structure and Financial Performance of Small and Medium Enterprises in Uganda: A Case Study of Kabale Municipality, Kabale District
(Uganda Christian University, 2024-10-14) Kiconco Charity
The study was carried out to establish the effect of capital structure on the financial performance of SMEs in Kabale Municipality. Specifically, the study concentrated on establishing the effect of debt capital on financial performance of SME’s in Kabale Municipality, the effect of equity capital on financial performance of SME’s in Kabale Municipality and determining the effect of retained earnings on financial performance of SME’s in Kabale Municipality. The study involved 225 respondents from 3 sectors of food processing, real estate, and accommodation and food services and it adopted cross-sectional designs using both quantitative and qualitative Research approaches. Data analysis was done using SPSS and interpreted using mean range 5- point Likert scale and Pearson correlation analysis. This study found out that there is a positive and significant relationship between effectiveness in debt capital and financial performance of selected SMEs in Kabale Municipality. The relationship between the two variables is supported by the r. value of 0.391**and significant value of 0.000. This finding implies that any unit improvement in effective use in debt capital among the selected SMEs in Kabale Municipality can lead to improvement in the level of financial performance among SMEs in Kabale by 39.1 %. The study also found out that any variation in equity capital implementation will lead to a positive and significant variation in financial performance. This finding is confirmed by the Pearson Correlation value (r) of 0.411** and significant value of 0.000 which is far less than the standardized significant value 0.05. This finding suggests that any unit improvement in effectiveness in equity capital among the selected SMEs in Kabale Municipality can lead to improvement in the level of financial performance by 41.1 %. Lastly this study found out that effective use of retained earnings can significantly and positively impact on financial performance of the selected SMEs in Kabale Municipality. This finding is supported by the significant value of 0.000 and the Person Correlation of 0.698**. This finding means that the financial performance of the selected SMEs in Kabale Municipality will be boosted by 69.8% in every unit improvement in the effective use of retained earnings among SMEs. Based on the conclusions related to the specific objectives, it can be concluded that there is a significant relationship between capital structure and financial performance among SMEs in Kabale Municipality-Uganda.
Collaborative Ties and Product Standards Adherence: A Case of SME Manufacturers in Kampala, Uganda.
(Uganda Christian University, 2025-09-09) Ignatius Tumwebaze
This research examined the influence of collaborative ties on adherence to product standards among Small and Medium Enterprises (SMEs) in Kampala, Uganda, emphasizing the effects of institutional, customer, and supplier collaborative ties. Empirical data from 95 SMEs that responded to the questionnaires indicated that 73% had formed institutional collaborative ties, 91% had established customer collaborative ties, and 81% had developed supplier collaborative ties. The research revealed that supplier collaborative ties exerted the most substantial influence on adherence to product standards, evidenced by a standardized coefficient (β) of 0.434, followed by customer collaborative ties (β = 0.308) and institutional collaborative ties (β = 0.213), all exhibiting positive and statistically significant correlations with p < 0.01. Enhancing these collaborative ties will ensure that SMEs consistently meet product standards. We can significantly increase adherence and quality in the marketplace by prioritizing this optimization. Recommendations for enhancing adherence to product standards include fortifying institutional support, promoting customer engagement, and strengthening supplier alliances.
COMMUNITY PARTICIPATION AND SUSTAINABILITY OF COMMUNITY PROJECTS IN NTUNGAMO DISTRICT: A CASE STUDY OF THE YOUTH LIVELIHOOD PROGRAMME
(Uganda Christrian University, 2025-05-25) KANYESIGYE JOSEPH
The study sought to examine the relationship between community participation and the sustainability of community projects in Ntungamo District, with specific focus on three dimensions of participation: participatory planning, participatory implementation, and participatory monitoring and evaluation. A cross-sectional research design was employed, using a quantitative approach. Data were collected from 252 respondents including project beneficiaries, implementers, and local leaders using structured questionnaires and interview guides. The sample was selected using purposive and simple random sampling to ensure representation from sub-counties benefiting from YLP. Data were analyzed using SPSS Version 25. Descriptive statistics summarized respondent characteristics and perceptions, while Pearson correlation and multiple regression analyses were used to test the relationships between the variables. The findings revealed that all three dimensions of community participation had a statistically significant and positive influence on the sustainability of community projects. Participatory planning (β = 0.156, t = 2.680, p = 0.008) demonstrated that involving community members in identifying needs and designing interventions increases project ownership and continuity. Participatory implementation (β = 0.169, t = 2.509, p = 0.013) showed that active engagement of local stakeholders in executing project activities enhances resource commitment and relevance. Participatory monitoring and evaluation (β = 0.581, t = 8.098, p < 0.001) was found to be the strongest predictor, indicating that inclusive feedback and assessment mechanisms significantly drive community accountability and project sustainability. The study concluded that community participation plays a critical role in sustaining development projects in Ntungamo District. It was therefore recommended that government ministries and implementing partners institutionalize participatory practices at all project stages, strengthen local structures to support implementation, and integrate community-led M&E frameworks to ensure long-term benefits of youth livelihood interventions.
Competitive Strategies and Life Insurance Uptake in Uganda: A Case Study of Kampala Central Business District
(Uganda Christian University, 2021-06) Jonan Bwire
The study examined the effect of competitive strategies on life insurance uptake in Uganda using Kampala Central Business District as a case study. The specific objectives of the study included to: establish the extent to which differentiation strategy affects life insurance uptake in Uganda; assess how cost leadership strategy affects life insurance uptake in Uganda; and examine the extent to which distribution channel affects life insurance uptake in Uganda. A cross – sectional research design was used with a mixed research approach employing both qualitative and quantitative approaches. A sample size of 306 respondents was selected from a study population of 1500 using of Krejcie & Morgan’s table. Descriptive analysis was used where frequencies, percentages, mean and standard deviation were used. In addition, Pearson’s correlation and regression analysis were used to analyse the relationship between competitive strategies and life insurance uptake, and to determine the most significant predicator variable among the independent variables respectively. A pre-test was done and all variables had an alpha value greater than 0.70 thus, considered reliable for the study. The study revealed a significant positive relationship between differentiation strategy and life insurance uptake at Pearson’s correlation coefficient (r = 0.291, N=181, P =0.000). The study also established a significant positive relationship between cost leadership strategy and life insurance uptake (r =0.169, N=181, p=0.023). It was also established that there exists a significant positive relationship between distribution channel and life insurance uptake at Pearson’s correlation coefficient (r = 0.241, N=181, p=0.001). The R square was 0.12 indicating that differentiation strategy, cost leadership strategy and distribution channels explain 12.0% of the life insurance uptake. The researcher concluded that differentiation strategy, cost leadership strategy and distribution channel strategy have a significant positive effect on life insurance uptake. The researcher recommended that there should be more differentiation of life insurance products and services offering, as this will enable companies experience growth in the areas of premium volumes, market share, and profitability levels. The researcher also recommended that the cost of life insurance premiums should be further reduced to allow even low income earners afford life insurance policies. Finally, the researcher recommended that there should be streamlined product distribution channels such that customers are able to receive reliable and accessible products/services at very competitive prices.
Computerised Accounting Systems and Operational Performance of Kyambogo University
(Uganda Christian University, 2023-10) David Waiswa Mwesigwa
This study was carried out to investigate the effect of computerized accounting system on operational performance of Kyambogo University. Three main objectives that guided the study were; to assess the effect of computerized accounting system software, system hardware and determine the extent to which computerized accounting system personnel affects operational performance of public Universities in Uganda. The study reviewed literature to obtain theoretical and empirical underpinning of the study. Across sectional survey that involved the use of mixed methods was used in the study. The study population was 159 of which 87 were academic staff and 72 were administrative staff. The Krejcie and Morgan’s (1970) sample size determination table was used to determine the sample size giving 61 academic staff and 50 administrative staff. Purposive sampling technique was used to select respondents to participate in the study. The study tools were questionnaire and interview guides. The major findings of the study indicated that there was a significant positive correlation between computerized accounting software and operational performance (r = 0.093, p = 0.432 > 0.05). The study showed that there is a statistically significant positive relationship between computerized accounting hardware and operational performance (r = 0.397, p = 0.000 < 0.05). Research shows that there is a significant positive relationship between computerized accountants and operational performance (r = 0.578, p = 0.000 < 0.05). Furthermore, the regression analysis indicated that the adjusted R2 value in the model explain 5.7% of the variation in the operational performance of the University of Kyambogo, p>0.50. In table 4.8 shows the normalized beta coefficients of the independent variables (software, hardware and personnel) included in the model: Software greatly affects the performance. Specifically, software with the lowest contribution β = 0.051< 0.05. This means that a single software improvement unit will result in a 5.1% improvement in the University of Kyambogo’s operational performance. Followed by staff with moderately significant influence with β=0.167, p<0.05 and finally hardware with β=0.252, P<0.05. The study concluded that majority of the hardware materials were not compatible to influence operational efficiency. It was deduced that IFMIS software also known as oracle was so slow in responding to bulky transactions and finally, Personnel normally experience challenges of computer failure, network problems with regarded their operational performance potential. The study advocated for improving computer hardware compatible with the software system to resolve networking challenges and boost operational efficiency. The study recommended that there is need for IFMIS computerized software to be upgraded and redesigned to suit the purpose, overcome slowness in responding to bulky transactions. Personnel normally experience challenges of computer failure, network problems with regarded their operational performance potential. The university should make provisions for routine system maintenance to overcome frequent breakdown of computer hardware
Consumer Beliefs and Brand Revitalization: Case Study of OMO Detergent Brand
(Uganda Christian University, 2019) Mashingaidze Peter Tinashe
In an ever changing world powerful brands have to adopt to the new trends and evolve to match the market demand. Brand revitalization involves the company adapting change in product attributes to challenge the new competition as an attempt to bring back the product to life, to perform better and new approaches are implemented which may include market expansion, modification of product and brand repositioning, (Gregory Hamel, 2016). Consumer belief is influenced by the brand attributes as a consumer seeks to find favorable price, function and perception towards the product. Brand revitalization helps to timely adjust changing trends being able to meet the changing attributes needs and desires of consumers and deal with competitive threats. This gives a brand the advantage to stay ahead of the curve in recognition of current and future strategic and competitive challenges. Starting the revitalization process before the brand fades sets a track record to be followed by the organization on the performance of the brand, Chekitan and Kevin, (2014). The Park Hotel India used a seven step process Chekitan and Kevin, (2014), Light and Kidodon (2009) used the six step analysis of brand revitalization.
Corporate Governance and Performance of Selected Civil Society Organisations in Uganda
(Uganda Christian University, 2023-10-02) Maria Gorretti Mazzi
The study was about the relationship between corporate governance and performance of Civil Society Organisation in Kampala district. A case study of Kampala District. It was guided by three objectives i) To find out the relationship between board composition and performances of CSO in Kampala district, ii) To find out the relationship between Board Evaluations and performance of CSOs in Kampala district, iii) To find out the relationship between duality of CEO and performance of CSOs in Kampala district. The descriptive research design and a mixed research approach were adopted by the study to seek respondents’ opinions on the effects of corporate governance and Performance. The population of the study was 70 with a sample size which was derived using Kreijic Tables of 59 respondents. It is also shown the Adjusted R square of .194 which indicates that 19.4% of the variations that do arise in performance are because of variations in corporate governance. The null hypothesis was rejected as the assessment revealed that STF and SRHR Alliance Uganda corporate governance has a positive relationship with performance. In conclusion, the study notes that Board composition is critical to the success of CSOs. A board that is aligned with the goals and priorities of the organization, has a central strategy, and takes corrective action to ensure that the CSO remains on track, is more likely to perform well. In recommendation, the study suggests that CSOs should conduct a comprehensive review of the current board composition of CSOs in Kampala district. There is also need to consider the diversity of the board composition, including gender, age, ethnicity, professional background and expertise.
Corporate Governance Practices And Organizational Operational Performance Among The Non- Governmental Organizations. A Case Of Water, Sanitation and Hygiene (WASH) Based Organizations Within Kampala District.
(Uganda Christian University, 2025-05-21) Sarah Natukunda
This study investigates the influence of corporate governance practices specifically stakeholder engagement, transparency and accountability, and ethical behaviour on organizational operational performance among Water, Sanitation, and Hygiene (WASH) Non-Governmental Organizations (NGOs) in Kampala, Uganda. Using a quantitative approach, the study employed a linear regression model to analyze data collected from 162 respondents within these organizations. The regression analysis yielded an R-square of 0.403, indicating that the model explained 40.3% of the variance in organizational performance, with a standardized error of estimate at 0.60188. The findings revealed a strong positive correlation (R = 0.635) between the variables studied, signifying a significant relationship between corporate governance practices and operational performance. Specifically, transparency and accountability (β = 0.454, t = 5.247, p = 0.000) and ethical behavior (β = 0.311, t = 3.770, p = 0.000) were significant predictors of organizational performance. However, stakeholder engagement (β = 0.023, t = 0.292, p = 0.771) was found to be statistically insignificant, underscoring the need for improved stakeholder involvement in the operational frameworks of these NGOs. The ANOVA results further supported the regression findings, with a significant F-statistic (F = 26.465, p = 0.000), indicating that the mean scores on corporate governance practices and operational performance significantly differed among the WASH NGOs. The study concludes that while transparency, accountability, and ethical behaviour are critical to enhancing operational performance, the impact of stakeholder engagement remains underutilized. Recommendations include the adoption of more inclusive stakeholder engagement strategies to maximize the operational effectiveness of WASH NGOs.
Corporate Governance Principles and Environmental Sustainability in NGOs in Uganda: A Case Study of Restless Development Uganda
(Uganda Christian University, 2025-08-07) NOEL WADADA
This study examined the influence of corporate governance principles on environmental sustainability in non-governmental organizations (NGOs) in Uganda, using Restless Development Uganda as a case study. Specifically, it explored the effects of accountability, transparency, and fairness on the implementation of environmental policies, environmental impact assessments, and sustainability reporting. A cross-sectional correlational design was employed, using a quantitative approach. Structured questionnaires were administered to 65 respondents through a census approach. Data was analyzed using descriptive statistics, Pearson correlation, and multiple regression analysis with the aid of SPSS version 25. Findings revealed a statistically significant positive relationship between corporate governance and environmental sustainability. Accountability showed the strongest positive correlation (r = 0.611, p < 0.01) and emerged as the most influential predictor (β = 0.493, p < 0.01). Transparency also had a significant effect (β = 0.289, p < 0.05), while fairness contributed moderately (β = 0.213, p < 0.05) to environmental performance outcomes. The study concludes that strengthening governance structures—particularly mechanisms that promote accountability and openness—is critical to achieving environmental goals within NGOs. It recommends that NGOs institutionalize regular stakeholder engagement, transparent reporting, and equitable decision-making to enhance environmental sustainability practices.
CORPORATE SOCIAL RESPONSIBILITY PRACTICES AND PERCIEVED BRAND REPUTATION OF SOFT DRINK COMPANIES IN UGANDA
(Uganda Christian University, 2025-09-24) ASINGUZA FLAVIA
This research explores the effect of Corporate Social Responsibility (CSR) practices on the perceived brand reputation of soft drink companies in Uganda, focusing on Pepsi wholesalers in Mbarara. The study examines three key CSR practices: environmental sustainability programs, community development projects, and ethical marketing efforts, aiming to understand how these initiatives influence Pepsi Uganda's brand reputation among its wholesalers. The research was conducted using a quantitative data from 66 respondents to provide a comprehensive analysis of the relationship between CSR and brand perception. The findings revealed a significant positive correlation between environmental sustainability programs and brand reputation. With a Pearson Correlation coefficient of 0.3117 and a regression coefficient of 0.287, environmental initiatives such as plastic waste reduction and water conservation were shown to have a moderate but significant influence on brand reputation. Similarly, community development projects, such as local educational and healthcare support, were found to have the strongest impact on brand perception, with a correlation coefficient of 0.9613 and a highly significant regression coefficient of 0.812, accounting for the majority of the variance in brand reputation. These findings underscore the importance of Pepsi Uganda’s engagement in meaningful community initiatives, which contribute to both societal welfare and the company’s long-term brand equity. Community involvement strengthens the connection between the company and its stakeholders, promoting loyalty and trust. Lastly, ethical marketing practices, while theoretically vital, showed limited impact on brand reputation, with a weak correlation coefficient of 0.0613 and a non-significant regression coefficient of 0.055. Although 51.5% of respondents strongly agreed that Pepsi Uganda's advertisements are honest and transparent, the weak correlation between ethical marketing and environmental sustainability suggests a disconnect in how ethical practices are perceived in relation to the company’s broader CSR efforts. To bridge this gap, Pepsi Uganda must integrate its ethical marketing narratives more closely with its environmental and community initiatives.
Creative Climate, Employee Engagement and Employee Innovative Behavior at Uganda Revenue Authority
(Uganda Christian University, 2025-07-07) Petronella Kezia Ampurira
Guided by the principles of Social Exchange Theory, this study explored the interplay between employee innovative behavior, engagement, and the creative climate at the Uganda Revenue Authority (URA). The research specifically sought to: (i) evaluate the significance of the link between employee engagement and a creatively supportive work environment, (ii) investigate the association between employee commitment and innovative workplace practices, and (iii) examine whether employee engagement serves as a mediating variable in the relationship between innovation-oriented practices and a climate conducive to creativity. To execute this study, the researchers of this paper had chosen a cross-sectional design and through simple random sampling, they had collected the views of a sample of 480 URA employees. The method divided into two types of data collection: questionnaires (receiving a 82.9% rate for the response) and interview guides (managed to come back with an 86.6% response rate). To be precise, the data of a numerical nature throughout the study was the main subject of the statistical description and regression, but the qualitative answers were used in the content and thematic analysis. The findings of the research show that the coefficients for both the relations of creative climate with engagement and engagement with innovation are significant points undertaken that signify the increase in the rates of the target variables (engagement, and innovative behavior) when the predictor variables (creative climate, and engagement) increase by 1 respectively, i.e., for the first coefficient, 0.360/(b=0.360) and for the second, 0.401 (b=0.401). Beyond the primary findings, the study also highlighted the mediating influence of employee engagement on the link between a creative organizational climate and innovative behavior. The discussion reinforced this relationship, emphasizing that elements such as employee involvement, autonomy, and mutual trust are crucial drivers of engagement and innovation. The research concluded that at URA, fostering innovation and engagement is unfeasible without an environment that aligns with both creativity and employee needs. Consequently, the study recommends that URA leadership cultivate a culture that nurtures creativity—empowering employees with the freedom and resources necessary to generate and implement new ideas, thereby enhancing the organization’s adaptability and long-term growth.
Credit Management and Financial Performance of Microfinance Institutions in Kamuli a Case Study of Pride Microfinance Kamuli Branch
(Uganda Christian University, 2025-09-25) Molly Longok
The study examined the effect of credit management on financial performance of microfinance institutions in Kamuli a case study of pride microfinance Kamuli branch. The study had three objectives; to examine the effect of credit terms on financial performance of Pride Micro finance, Kamuli Branch, to analyze the effect of credit assessment on financial performance of Pride Micro finance, Kamuli Branch, to investigate the effects of credit control and financial performance of Pride Micro Finance, Kamuli Branch. The study adopted a cross-sectional survey and employed both quantitative and qualitative approaches to research. The study targeted a population of 141 and a sample of 103 respondents was selected using Yamane sample size formula. Both interview guides and survey questionnaires were used to collect data and analysis involved mixed approaches. Findings revealed the existence of a positive and significant effect between credit terms and financial performance (r=0.441; P=.000), a positive and significant effect between credit assessment and financial performance (r=0.587; p=.000) and a positive and significant effect between tax clinics and income tax compliance (r=0.699; p=0.000). The regression coefficient results revealed that credit control was the most significant predictor of financial performance (ß=.524; Sig=.000) implying that credit management in Pride Microfinance in Kamuli district largely depends on good credit control policy, credit limit policies, good enforcement of credit policies and the like. The study concluded that all three independent variables are positive determinants of income tax compliance. The study recommended that the leadership of Pride Microfinance in Kamuli district should apply strengthen its credit management polices embracing credit terms, credit assessment and credit control as a way for promoting good financial performance and increasing business sustainability of Pride Microfinance in Kamuli district and beyond.
Credit Management Mechanism and Financial Performance in Utility Companies in Uganda: A Case of Umeme Limited
(Uganda Christian University, 2025-05-30) Wilson Egessa
This research sought to analyze the effect of credit management mechanisms on the financial performance of utility companies in Uganda with specific reference to Umeme Limited. This research utilized the Information Asymmetry Theory to discuss potential information gaps between utility providers and their customers in credit terms, standards, and collection processes. The new enhanced financial evaluation process bifurcates the information asymmetry which refers to the inequality that arises from the differences in knowledge between the managers in business and the lenders. The investigation is based on earlier evidence which shows that a lack of equality in information results in problems like moral risk and adverse selection. The study was aimed at assessing the impact of credit terms, credit standard and credit collection procedures on Umeme’s financial performance. Details of the research finding also indicated that credit terms do not significantly influence (R² = 0.045; p > 0.05) on financial performance. Compared to the credit standards (R² = 0.0768; p < 0.05) and the credit collection (R² = 0.2139; p < 0.0001), the credit standards and credit collection are the most effective factors in influencing financial outcomes. The most significant influence of credit collection procedures showed effective credit management practices on financial performance. As a result of those findings, the study advised that Umeme re-design its credit collection processes to include tighter monitoring and follow-up procedures which could include automated reminders and increased interaction with customers. Topics for future research include: exploring alternative credit management practices, as well as regulatory effects on utility companies. It is also recommended that the organization has a well-established training program for credit personnel that outlines appropriate and clear flexible credit terms according to the needs of the customers and ensures on-time payment of dues without worst atmosphere from either of the organizations which would improve both financial performance and customer satisfaction. Establishing this relationship provides understanding of credit management practices and their impact on financial performance of utility companies and thus would be useful for Umeme (and other utility companies) to manage credit-related risks for improving their overall financial stability.
Credit Risk Management and Financial Performance of Financial Institutions in Uganda. A Survey of Financial Institutions in Mukono Municipality
(Uganda Christian University, 2023-10-10) Brenda Samalie Kayaga
The study examined the effect of credit risk management on financial performance of financial institutions where specific objectives were to find out the influence of credit risk control and analysis on financial performance, relationship between credit risk management and financial performance among financial institutions. From a sample of 63 respondents, the researcher used qualitative and quantitative approach to collect data. Questionnaires were used to collect the data and was analyzed with SPSS. The correlation and regression analysis were carried out to find out the relationship between credit risk analysis and control on financial performance. From the research findings, credit risk analysis showed positive significance towards the financial performance of the bank with 0.001 significance level 2 tailed which is less than 0.01. However, from the correlation and regression analysis, credit risk control had a negative significance on financial performance with .625 which is greater than 0.01 significance level 2 tailed. This implies that any change of every unit in credit risk control affects financial performance of the banks and vise-versa. The study concludes that effective credit risk control improves the financial performance of the banks and it recommends that proper credit analysis and credit risk control should be highly monitored to improve the return on equity (financial performance).

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