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.
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.
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.
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.
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).
Determinants of Personal Saving Levels in South Sudan: Evidence from Selected Areas of Juba City
(Uganda Christian University, 2018-11) Samuel Maker Mading
The purpose of this study was to establish the determinants of personal saving levels in South Sudan: evidence from selected areas of Munuki Block in Juba City. The objectives of the study included to examine the demographic factors that influence the personal saving levels; to identify the personality aspects or traits that influence the personal saving levels; to establish the economic situations that influence the personal saving levels; and to assess the relationship between the demographic factors, personality aspects/traits, economic situations and personal saving levels. The study employed cross sectional research design and both quantitative and qualitative research approaches were used. Both primary and secondary data sources were used for the study. A survey was conducted by administering questionnaires to 181 respondents. Questionnaires were used in gathering primary data and the secondary data sources included journals, internet, textbooks and newspapers. Statistical package for social sciences (SPSS) was used for data analysis. Frequencies, descriptive, Pearson’s correlation and regression analyses were used to establish the influence and relationship between the study variables. Specifically, the results of the study showed that all the dimensions of demographic factors, personality aspects and economic situations had different effects on some forms of personal saving levels.The study concluded that level of education, level of income, and aggregate economic situations had significant positive relationship with aggregate personal savings while aggregate personality aspects and interest rates had non-significant positive relationship with aggregate personal saving levels in the selected areas of Munuki Block in Juba City, South Sudan. The researcher mainly recommended that government and financial institutions should provide favorable environment for savers by curbing inflation, setting up saving schemes, providing financial trainings, increasing interest rates for the savers to earn more interest on their saved capital. Individuals should involve in income generating activities such as business, agriculture and well-paying jobs so as to increase their earnings and create a better room for savings,avoid impulsive shopping and reduce on the levels of consumption of expensive goods and services, stick to the monthly saving routine, monitor and assess their savings, budgets and make sure that savings are always at the optimal levels.Furthermore, future research could use the same or other data collection methods so as to obtain more objective data to establish whether similar results could be obtained.
Does Working Capital Management Affect Growth of SMEs: A case study selected SMEs in Mukono District
(Uganda Christian University, 2015-10) Brenda Mbone Kiverenge;
Management of working capital which aims at maintaining an optimal balance between each of the working capital components, cash, receivables, inventory and payables is a fundamental part of the overall strategy to create value and competitive advantage in businesses. The study focused on effects of the working capital practices utilized by the SMEs on the growth. The study employed a quantitative research design approach to achieve its objectives. A sample of 94 SMEs was studied. In addition, questionnaire was used to collect primary data from the field. The data collected was analyzed using descriptive statistics to determine the various variables. The study employed a regression analysis and the Pearson’s correlation analysis was used to test the significant of the relationship between WCM and growth of SMEs in Uganda. The study found that an effective managing working capital will associate with improvement in SME growth. The findings also revealed that most of the SMEs to a moderate are motivated to utilize WCM practices to keep track of their business activities. This finding was based on the regression and correlation analysis. The study also found out that firms face serious challenges as they move along with working capital management. 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 WCM and growth of SMEs in the study context.
E-governance and Employee Performance in the Ministry of Health Headquarters, Kampala, Uganda
(Uganda Christian University, 2025-05-17) Livingstone Matsiko
This study examined the relationship between e-governance and employee performance in the Ministry of Health (MoH) headquarters, Kampala, Uganda. Specifically, the study investigated the relationship between e-application, e-database, and e-feedback on the one hand and employee performance on the other hand. The study adopted a correlational study design, enabling the performance of both correlation and regression analysis. Data was collected from 209 MoH staff using questionnaires and an interview guide. Quantitative data were analyzed using SPSS software (SPSS V25), while qualitative data were analyzed using thematic analysis. The multiple regression results indicated a positive but not significant relationship between e-application and employee performance (β=0.132, t = 1.838, P=0.067). On the other hand, e-database had a positive significant relationship with employee performance (β = 0.286, t = 4.133, P <0.001). Similarly, the results found a strong positive significant relationship between e-feedback and employee performance (β =0.460, t = 5.798, P <0.001). Whereas all three variables were associated with employee performance, the relationship was significant for e-database and e-feedback. Further, multiple regression results showed that duration on the Job had a significant negative relationship with employee performance (β =-0.366, t =-5.482, P<0.000) and a non-significant negative relationship was observed with the level of education (β = -.165, t = -2.384, P=018). Therefore, it was concluded that e-database and e-feedback systems significantly enhance employee performance at MoH, while e-application showed a positive but not statistically significant relationship. This suggests that the potential of e-applications requires further investigation and enhancement. It is recommended that the MoH revise the National e-Health Policy and National Human Resources for Health policy to incorporate strategies for e-database and e-feedback systems. Additionally, the MoH should advocate for increased investment in technological infrastructure, conduct training and capacity-building programs for staff, and engage stakeholders to ensure the successful implementation and utilization of e-governance technologies. Lastly, further research should be conducted to explore the impact of e-application systems on employee performance and address any factors hindering their effectiveness.
The Effect of Public Revenue Management on Service Delivery: Case Study of Mpatta Sub-County Mukono District
(Uganda Christian University, 2019-06) Justine Evah Nagujja
There is a lot of scandals in the public sector in Uganda and dwindling levels of aid. This deems important for this study to be conducted. Chapter one covers the background to the study, statement of the problem, purpose of the study, research objectives, research questions, hypothesis of the study, conceptual framework, justification, significance of the study, time scope and the definition of key terms.
Effects of Hybridwork Arrangements on Leave Utilisation Among Employee’s: A Case of Childfund International
(Uganda Christian University, 2025) Teddy Aloikin
The shift to hybrid work arrangements after Covid19 significantly changed employee behaviors, particularly in the way they use their allocated leave days. This study explored the effects of hybrid work arrangements on leave utilization among employees, a case of Childfund International, with a focus on three key aspects, I.e autonomy, work experience and sense of belonging. The study was directed by the self- determination theory (SDT), the researcher explored how these three psychological needs as stated by the SDT shape employee’s motivation to take leave in a hybrid work context. The study adopted the sequential explanatory mixed methods research design, that combines quantitative and qualitative approaches to gather comprehensive insights allowing for a better understanding of the research phenomenon. In phase one, quantitative data was collected using a structured questionnaire administered to 76 employees, while in phase two, qualitative data was collected through in-depth interviews guided by the interview guide with 12 key informants. Findings in phase one indicate that autonomy negatively impacts leave utilization, as employees feel they are able to manage personal matters without the need to formally request time off. Work experience on the other hand positively impacts leave utilization, as senior employees are more confident in planning and requesting for leave compared to junior employees. A strong sense of belonging also negatively impacts leave utilization as employees with a greater sense of belonging tend to stay engaged in work related activities even while on leave to show commitment. The study provides recommendations to optimize leave utilization and enhance employee well-being in hybrid work settings, including fostering a culture that encourages leave-taking, implementing clear policies on leave management, and providing targeted support for junior employees. This research contributes to the growing body of literature on hybrid work arrangements and offers practical insights for organizations seeking to balance flexibility with employee well-being.
Electronic Insurance Management Information System and Employee Performance at Britam Insurance Company Uganda Limited
(Uganda Christian University, 2025-05-08) Doreen Nakubulwa
This study investigated the effect of the Electronic Insurance Management Information System (EIMIS) on employee performance at Britam Insurance Co. Limited. The specific objectives were to examine the effect of the electronic application process, assess the impact of the electronic payment system and evaluate the influence of electronic feedback mechanisms on employee performance. A cross-sectional study design was adopted, allowing for data collection at a single point in time. A mixed-methods approach (triangulation) was employed, using quantitative data from a population of 101 staff and sample size of 89, selected through purposive and simple random sampling techniques. Data were collected using questionnaires for operational staff and interviews with top and middle management. The quantitative data were analyzed using SPSS V25 for descriptive statistics, while qualitative data were analyzed using content analysis. The results indicated that the e-application process had a significant positive effect on employee performance (Beta = 0.312, t = 2.769, P = 0.007), showing that improvements in the process enhanced productivity by streamlining workflows and reducing administrative delays. Similarly, the e-payment system significantly improved employee performance (Beta =0.347, t =2.655, P=0.010), suggesting that efficient payment processes reduced transactional delays and ensured timely financial disbursements. The e-feedback mechanism had a positive but non-significant effect on employee performance (Beta =0.236, t=1.860, P=0.067), implying that while feedback systems had potential, they required further optimization to deliver more impactful results. The study concluded that adopting and enhancing the EIMIS at Britam Insurance positively impacted employee performance, particularly through the e-application and e-payment systems. However, the e-feedback system needed improvements in terms of timeliness and relevance to increase its effectiveness. These findings underscored the importance of investing in technological systems to boost employee productivity and overall operational efficiency. Based on the findings, it was recommended that Britam Insurance continue to enhance the user experience of the e-application process, optimize the e-payment system's processing power and security, and improve the timeliness and relevance of feedback mechanisms. These strategies would further improve employee performance and organizational outcomes.
Electronic Tax System and Local Revenue Collection Performance: A Case Study of Uganda Revenue Authority
(Uganda Christian University, 2019-04) David Ejiku
This study was set to examine the effect of electronic tax system on the revenue collection performance of Uganda Revenue Authority. The study established the effect of internet payment/filing system on revenue collection performance, examined the effect of mobile payment/filing system on revenue collection performance, analyzed the effect of electronic billing machine on revenue collection performance, and established the relationship between electronic tax system and revenue collection performance of Uganda Revenue Authority. A descriptive survey design, using a sample of 90 respondents was adopted. The respondents were chosen from Uganda Revenue Authority Domestic Tax Department. Simple random sampling was used to select the respondents and data was collected using well designed structured questionnaires. Findings revealed that internet payment/filing system facilitates registration of taxpayers, this is shown by the mean value of 4.26. It was found that clients pay tax easily from anywhere by use of their mobile phone as reflected by mean value of 4.09. It was also found that theuse of electronic billing machinesacceleratestheprocessing of accountingandfinancialdocumentation as reflected by the mean of 4.23. Furthermore, there is a significant positive relationship between electronic tax system and revenue collection performance (r = 0.977, P<0.01). The researcher recommends that URA management should ensure that there is country wide training to clients on usage of various e-tax applications for efficient revenue collection. For example, training on mobile application and EBM usage.
Electronic Tax System and Tax Compliance in Uganda: A Case Study of Nakawa Division
(Uganda Christian University, 2019-12) Moureen Nakitende
This study set to examine electronic tax system and tax compliance in Uganda. The study examined the effect of electronic tax system on tax compliance, established the challenges faced by the tax payers in using electronic tax system and suggested ways of improving the electronic tax system to enhance tax compliance. A descriptive survey design using a sample of 242 respondents was adopted. Simple random sampling and purposive sampling techniques were used to select the respondents and data was collected using well designed structured questionnaires and interview guide. Findings reveal that e-filing is easy for taxpayers which increases tax compliance as reflected by a mean value of 4.45. It was also established that tax payers are faced with a challenge of intermittent power supply and Internet outages and this is revealed by a mean of 3.63. It was also established that the use of automation of revenue collection system increases the revenue collection as shown by a mean value of 3.48. In conclusion, there is a direct relationship between internet payment system, electronic billing machine, mobile payment system and tax compliance. The study recommends that URA should adopt the use internet payment system to allow tax officers to issue assessments and refunds more quickly and lower corruption by reducing face-to-face interactions. URA should adopt the use mobile tax payment system so that clients can pay tax easily from anywhere by use of their mobile phone. In addition,EBM should be provided to different business enterprises across the country for easy accessible by customers, so that quick service and convenience is maintained hence increasing tax compliance.
Employee Motivation and Job Satisfaction. A Case Study of Christian Aid South Sudan
(2025-05-22) Tabu Rose Banja
Employee motivation and job satisfaction are critical factors influencing organizational performance and employee retention. This study focused on how personal characteristics, intrinsic, and extrinsic motivation factors influence job satisfaction in a challenging context like non-governmental organizations (NGOs) in South Sudan, aiming to enhance understanding and management practices in such environments. A cross-sectional research design was employed, involving 60 employees from Christian Aid South Sudan. Data was collected through structured questionnaires and analyzed using IBM SPSS 25. Descriptive statistics, correlation, and regression analyses were conducted to assess the relationships between motivation factors and job satisfaction, as well as the influence of demographic characteristics. The study found a significant positive relationship between extrinsic motivation factors and job satisfaction, emphasizing the importance of financial rewards and work conditions in enhancing employee satisfaction. However, intrinsic motivation factors demonstrated a negative but statistically insignificant relationship with job satisfaction (β = -0.273, p = 0.090), suggesting that higher levels of intrinsic motivation were unexpectedly linked with lower satisfaction. Additionally, personal factors such as career aspirations, work-life balance, and perceived impact of work showed a significant positive relationship with job satisfaction (r = 0.481, p = 0.000), highlighting their role in shaping employee satisfaction. The study concludes that while extrinsic motivators are crucial for enhancing job satisfaction, intrinsic motivators require better alignment with organizational goals and employee expectations. Moreover, personal motivation factors like career aspirations and work-life balance are essential for sustaining employee satisfaction. It is recommended that Christian Aid South Sudan invest in strategies that enhance intrinsic motivators, such as offering more opportunities for professional growth and recognition. Further research is also needed to investigate the underlying reasons for the negative relationship between intrinsic motivation and job satisfaction in this specific context.
Environmental Sustainability Practices And Operational Efficiency At Nile Breweries Uganda Ltd.
(Uganda Christian University, 2025-05-21) Paul Kato
This study investigated the effect of environmental sustainability practices on operational efficiency at Nile Breweries Uganda Ltd. The specific objectives were to examine the effect of pollution prevention practices, resource efficiency practices, and sustainable product stewardship on operational efficiency. A cross-sectional study design was used, enabling data collection at a single point in time. A mixed-methods approach was used which involved collecting quantitative data from 214 members of operational staff and qualitative data from 10 middle level managers and 3 members of Top. The respondents were sampled using purposive sampling and simple random sampling techniques. Data were collected using questionnaires and interview guide. Quantitative data was analysed using percentages, mean, standard deviation, correlation, and multiple regression analysis, whereas qualitative data was analyzed using thematic analysis as per the objectives of the study. The findings indicated that resource efficiency practices had a significant positive effect on operational efficiency (β = 0.476, t = 5.491, p = .000), demonstrating that enhanced resource management significantly boosts operational performance. Similarly, sustainable product stewardship had a significant positive effect on operational efficiency (β = 0.328, t = 3.950, p = .000), implying that proactive stewardship practices effectively can improve operational efficiency. On the other hand, Pollution prevention practices had a positive but not-significant effect on operational efficiency (β = 0.005, t = 0.062, p = .951), indicating that while pollution prevention practices may be beneficial environmentally, these practices alone do not significantly and sustainably influence operational efficiency. Basing on the findings, it was concluded that adopting and enhancing resource efficiency and sustainable product stewardship practices positively affect operational efficiency at Nile Breweries. However, implementation of pollution prevention initiatives require additional support to maximize their operational benefits. Therefore, it was recommended that management of Nile Breweries strengthen investment in resource-efficient technologies, advance sustainable product designs and packaging, and enhance employee training and awareness programs. Further it was recommended that management support regulatory frameworks, enact clear industry-specific standards, and incentives for adopting sustainability practices which are expected to further improve operational efficiency and sustainability outcomes within the brewing industry in Uganda.

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