Master of Business Administration

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

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FINANCIAL LITERACY AND HOUSEHOLD INCOME AMONG RESIDENTS OF KANGULUMIRA SUBCOUNTY, KAYUNGA DISTRICT
(Uganda Christian University, 2025-09-12) NAGITTA MAUREEN
This study examined the connection between household incomes and financial literacy among Kangulumira Subcounty people. Objectives were; to examine the relationship between financial knowledge and household income, assess the relationship between financial attitude and household income, and analyze the relationship between financial behavior and household income among residents of Kangulumira Subcounty. A cross-sectional research design was used. A sample of 381 household respondents and 2 key informants were involved. Data was analyzed using the Statistical Package for Social Sciences (SPSS) Software and by adopting descriptive and inferential analyses for quantitative data and; thematic analysis for qualitative data. Findings showed that there was statistical relationship for the study variables that is; financial knowledge [r = 0.30, p; 0.006<0.05], financial attitude [r = 0.74, p; 0.001<0.05] and financial behavior [r = 0.49, p; 0.008<0.05] with household income. It was concluded that financial knowledge and household income were significantly related, financial attitude was positively and significantly related to household income and financial behavior was significantly related to household income. The study recommends that Government and development partners should give regular financial literacy training, through work with Subcounty-based financial institutions with a better reach out and involvement of all people at the household level.
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.
The Effect of Perceived Compatibility on the Adoption of Sustainable Supply Chian Practices in Humanitarian Organizations in Mauritania
(2025-09-10) KADIMA MAREBUZA ARISTOTE
This research investigates the effect of perceived compatibility on the adoption of Sustainable Supply Chain Practices (SSCP) among humanitarian organizations operating in Mauritania. Drawing on the Diffusion of Innovation (DOI) Theory and the Technology-Organization Environment (TOE) Framework, the study conceptualizes compatibility in three dimensions: organizational, collaborative, and technological. A cross-sectional quantitative design was employed, with data collected from 63 humanitarian organizations using a structured questionnaire. Descriptive statistics, Pearson correlation, and multiple regression analysis were used to analyze the data. The regression analysis revealed that the model was statistically significant (F = 30.165, p < .001), explaining 76.4% of the variance in SSCP adoption (R² = 0.764, Adjusted R² = 0.738). Findings reveal that all three dimensions of compatibility significantly influence SSCP adoption. Organizational compatibility was the strongest predictor (β = 0.339, t = 8.852, p < 0.001), followed by collaborative compatibility (β = 0.287, t = 3.758, p < 0.001), showing stronger effects than technological compatibility. Specifically, alignment between sustainability goals and internal organizational culture, leadership, resources, staff, as well as external partnerships with donors, beneficiaries, NGOs and government agencies, emerged as key drivers of adoption. Technological compatibility, while statistically significant (β = 0.126, t = 2.891, p = 0.005, played a supportive rather than leading role, its enabling role is often dependent on foundational organizational and collaborative readiness. The type of NGO was found to significantly affect; INGOs showed a notable negative effect (β = -0.156, p = .026) compared to UN organizations, indicating that INGOs adopted SSCPs less than UN organizations, while local NGOs' negative relationship (B = -0.099, p = .147) was not statistically significant, while years of operation and sector of activity had no significant influence. The study contributes theoretically by extending the application of DOI and TOE frameworks to the underexplored context of humanitarian supply chains in developing countries. It also offers practical recommendations for NGOs, donors, and policymakers to foster internal alignment, strengthen collaboration, and improve technological readiness to accelerate sustainability integration. The study end with recommendations for further research, including longitudinal and qualitative approaches in order to gain better understanding of the dynamics of innovation adoption in humanitarian sector. Keywords: Sustainable supply chain practices, perceived compatibility, humanitarian organizations, Mauritania, DOI Theory, TOE Framework, sustainability.
Green Procurement Practices and Environment Sustainability in Private manufacturing Companies in Uganda. Case Study of EABL.
(Uganda Christian University, 2025-09-10) Kwagala Mary
This research examined the relationship between various dimensions of Green Procurement practices and environmental sustainability at EABL in Uganda. Some of the objectives were to establish the extent of green procurement practices being used, to establish the relationship between green purchasing practices and environmental sustainability, to assess the relationship between the adoption of green procurement practices and environmental sustainability, to evaluate the effectiveness of green packaging strategies, and to analyze the efficiency of green distribution methods with regards to environmental sustainability at EABL. This study theoretically employed Institutional Theory, and the Resource-Based View (RBV) Theory. This study also employed a cross-sectional design in which data was collected from both officers and managers at EABL's headquarters who were involved in green procurement. Therefore, before the actual research was taken, there was pre-testing of employees where a simple random sample was used to gain access to employees who had knowledge and sensitive information about the topic of research. The sample size was 66, and the researcher distributed 66 questionnaires, all of which were filled and returned, making a response rate of 100%. Though EABL has effectively integrated green practices into the entire process, from purchasing all the way to distribution. Spearman correlation analysis revealed that green distribution methods had the strongest positive relationship with environmental sustainability (r = 0.787, p < 0.01), explaining 61.9% of its variance. Multiple regression results indicated that green purchasing practices (B = 0.260, p < 0.001) and green packaging strategies (B = 0.223, p < 0.001) significantly enhanced EABL's environmental sustainability, with an adjusted R² of 0.635.The findings indicated that EABL effectively integrated green practices across purchasing, manufacturing, packaging, and distribution, resulting in a strong positive relationship between green purchasing and manufacturing practices and improved environmental outcomes. While green packaging strategies significantly contributed to sustainability, uncertainty regarding the specific impacts of green distribution methods highlighted the need for further research in this area. Recommendations for EABL included ongoing investment in green purchasing initiatives, the establishment of stronger partnerships with suppliers focused on sustainable materials, and prioritization of research and development into green distribution methods to enhance delivery efficiency and reduce carbon footprints.
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.
EFFECT OF GLOBALIZATION ON THE FINANCIAL PERFORMANCE OF MANUFACTURING FIRMS IN NAMANVE INDUSTRIAL PARK
(Uganda Christian University, 2025) Wanda David Grace
This study examined the impact of globalization on the financial performance of manufacturing firms in Namanve Industrial Park, Uganda. The primary objectives were to assess how trade liberalization, international competition, and global sustainable practices influence financial metrics such as return on assets, equity, and profitability. Employing a quantitative research design, the study utilized structured questionnaires distributed to a sample of 60 firms, and the data were analyzed using descriptive statistics, correlation, and regression analysis. The findings revealed that trade liberalization and global sustainable practices had a significant positive effect on financial performance, while international competition showed a borderline negative impact. The regression model explained 23.7% of the variation in financial performance. It was concluded that open trade policies and sustainable practices enhance competitiveness and operational efficiency, whereas intense international competition can pose challenges, particularly for resource-constrained firms. The study recommends that policymakers support trade facilitation and sustainability initiatives through incentives, and that firms invest in innovation and sustainability to better navigate global competition and improve financial outcomes.
INTERNAL AUDIT EFFECTIVENESS AND FINANCIAL ACCOUNTABILITY IN UGANDA’S GOVERNMENT AGENCIES
(Uganda Christian University, 2025-09-02) Johnson Kamya
This study aimed to explore the relationship between internal audit effectiveness and financial accountability in Uganda's government agencies. It addressed the persistent financial accountability challenges faced by these agencies, including budget variances, procurement inefficiencies, and regulatory non-compliance. A cross-sectional research design was employed, targeting 40 government agencies in Uganda. A sample of 38 agencies was selected using proportionate simple random sampling. Data were collected through self-administered structured questionnaires, with responses analyzed using descriptive statistics, correlation analysis, and regression analysis to determine the relationship between internal audit effectiveness and financial accountability. The study found a moderately high level of internal audit effectiveness and financial accountability among Uganda's government agencies. The results indicate a strong and significant positive relationship between internal audit effectiveness and financial accountability (r = 0.716, p < 0.01), with internal audit effectiveness serving as the strongest predictor of financial accountability (β = 0.748, p < 0.001). However, gaps were identified in strategic alignment and stakeholder engagement, indicating areas for improvement. It was concluded that strengthening internal audit effectiveness directly enhances financial accountability in Uganda’s government agencies. It is recommended that policy-makers and institutional leaders invest in capacity-building for internal auditors, safeguard the independence of audit functions, and foster stronger alignment of audit activities with strategic objectives and stakeholder needs. Such reforms would not only improve compliance and reduce inefficiencies but also enhance transparency, fiscal discipline, and public trust in the management of government resources.
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.
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.
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.
Service Quality and Financial Performance of Organizations. A Case Study of Safeboda Bugolobi
(Uganda Christian University, 2025-07-23) Nixon Talemwa
The study was intended to establish the effect of customer service, service quality and financial performance of organizations: a case study of Safeboda Bugolobi, The study was guided by three objectives which include; to examine the customer service and the financial performance of Safeboda, to establish the relationship between service quality and financial performance varies across different industries and to investigate the mediating role of service quality, in the relationship between customer service and financial performance of Safeboda. The study population was 26000 respondents and the sample size of 335 respondents which was derived using (Krejcie R. &., 1970) Krejcie and Morgan. The study adopted a descriptive and cross-sectional research design utilizing quantitative in nature. The findings indicated a strong positive relationship exists between customer service, service quality, and financial performance at Safeboda Bugolobi revealed critical findings. There is a significant positive correlation between customer service and financial performance, indicating that enhancements in customer service lead to better financial outcomes. Additionally, a strong positive relationship was found between customer service and service quality, suggesting that improving customer service directly boosts service quality. It was recommended that Safeboda should prioritize continuous training programs for their customer service staff to ensure they possess the necessary skills and knowledge to provide exceptional service. This will enhance customer satisfaction and loyalty, directly impacting financial performance.
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.
Factors Influencing Saving Mobilization in Saccos. A Study of Financial Literacy, Social Factors and Mobile Technology in Mukono District, Uganda.
(Uganda Christian University, 2025-05-20) Sandra Namisango
This study explores the factors influencing saving mobilization within Savings and Credit Cooperative Organizations (SACCOs) in Mukono District, Uganda, focusing on financial literacy, social factors, and mobile technology. While SACCOs have been instrumental in fostering financial inclusion, particularly in underserved communities, their performance in mobilizing savings remains suboptimal. The research investigates how factors such as financial literacy, peer influence, societal pressure, and mobile technology shape saving behaviors among SACCO members. Despite the potential of these elements to improve savings, Uganda's SACCOs continue to struggle with low deposit levels, pointing to the need for a deeper understanding of these influences and strategies for improvement. The study employed a mixed-methods approach, combining both qualitative and quantitative techniques to gather data from 214 respondents across 16 registered SACCOs in Mukono District. The research findings revealed that while many respondents displayed confidence in their financial literacy, a significant portion lacked a full understanding of key financial concepts. Social factors, including family and peer influence, were identified as strong motivators for saving, with 68.3% of respondents acknowledging their role in shaping saving behaviors. Additionally, mobile technologies, particularly mobile money services, played a significant role in facilitating saving mobilization, with 65.2% of respondents using these services for SACCO transactions. The study concluded that financial literacy, social dynamics, and mobile technology are crucial to improving saving mobilization within SACCOs. It highlighted the need for improved governance structures, targeted financial education programs, and better access to mobile services to enhance saving behaviors. By addressing gaps in financial literacy and leveraging mobile technologies, SACCOs can foster greater economic growth and financial inclusion in Uganda. The research offers practical recommendations for SACCOs to enhance their effectiveness and sustainability, ultimately contributing to the financial empowerment of their members.
The Factors Influencing Turnover Intention in the Ugandan Banking Sector: A case study for commercial banks in Mbale City
(Uganda Christian University, 2025-06-10) ALINGA BONNY MARK
This study aimed to identify the factors influencing turnover intention focusing on the commercial banks in Mbale City, Uganda. The study objectives were to establish how leadership, organizational justice, employee empowerment, and career development influence turnover intentions of employees at their current bank employment. This study utilized a cross-sectional survey design to collect quantitative data. A total of 181 employees participated in the study, representing a sample drawn from a larger population of 332 employees. The study found that employee turnover was notably high, with a mean score of 3.98, indicating that a majority of employees expressed a desire to leave their current jobs. Regression analysis revealed that all four predictor variables leadership, organizational justice, employee empowerment, and career development had significant negative relationships with turnover intention. Specifically, leadership (B = -0.608), organizational justice (B = -0.441), employee empowerment (B = -0.201), and career development (B = -0.437) each demonstrated meaningful predictive power, with career development emerging as the strongest individual predictor, accounting for 43.7% of the variance in turnover intention. The implications of these results are revelant for management practice, policy development, and academic inquiry. Future research is recommended to further explore the interaction of organisational practices and turnover intentions in diverse settings. Addressing these factors can help organisations build a more loyal, engaged, and stable workforce.
Taxpayer Compliance and Public Revenue Performance: A Case Study of the Ministry of Finance and Planning, Republic of South Sudan- Juba
(Uganda Christian University, 2025-06-02) Malong Tong Akol
This study aimed to investigate the effect of tax compliance on public revenue performance in the Republic of South Sudan, specifically focusing on the Ministry of Finance and Planning in Juba. The key objectives were to examine the impact of timely tax filing, voluntary tax payment, and financial reporting on public revenue performance. A correlational research design was employed, using a mixed methods approach to gather both qualitative and quantitative data. The study population consisted of 180 employees from the Ministry, with a sample size of 123 respondents selected through both probability and non-probability sampling techniques. Data was collected using structured questionnaires and interviews and analyzed through content analysis for qualitative data and descriptive, correlation, and regression analysis for quantitative data. Findings revealed that timely tax filing (TTF) has a weak positive correlation with public revenue performance, with a Pearson correlation coefficient of 0.324, significant at the 0.01 level. However, its impact is minimal, accounting for only 3.79% of the variation in public revenue performance. Voluntary tax payment (VTP) shows a weak positive relationship with public revenue performance, with a Pearson correlation coefficient of 0.315, significant at the 0.01 level. VTP has a significant positive effect, indicating that higher voluntary tax payments contribute substantially to improved public revenue performance, accounting for 32.9% of the variation. Financial reporting (FR), on the other hand, exhibits a weak negative correlation with public revenue performance, with a Pearson correlation coefficient of -0.475, significant at the 0.01 level. FR has a significant negative impact, suggesting that improved financial reporting practices are associated with decreased public revenue performance. The study concludes that while timely tax filing is associated with better public revenue performance, its effect is relatively small and statistically insignificant. Encouraging voluntary tax compliance is crucial, significantly enhancing public revenue performance. Conversely, better financial reporting practices are linked with decreased revenue performance, likely due to inefficiencies or complexities in the reporting process. To improve the effect of timely tax filing on public revenue performance, it is recommended to implement more user-friendly e-filing systems, conduct educational campaigns, and introduce incentives for early filers. Enhancing voluntary tax payment requires strengthening trust in tax authorities, simplifying tax payment processes, promoting tax education, and recognizing consistent taxpayers. Addressing the negative impact of financial reporting involves simplifying reporting requirements, modernizing financial reporting systems, providing training and support to taxpayers, and conducting regular audits with feedback to identify and mitigate issues hindering revenue performance.
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.
Leadership Styles and Administrative Employee Performance: A Case of Uganda Christian University
(Uganda Christian University, 2025-06-06) Simon Tusubira
This dissertation was conducted on the topic “Leadership Styles and Administrative Employee Performance; a Case of Uganda Christian University”. The purpose was to study how leadership styles affect employee performance specifically considering three styles; namely, autocratic leadership style, laissez-faire leadership, and democratic leadership style, and their effect on administrative employee performance at UCU.” A quantitative approach with specifically a descriptive research design was adopted. A probability random sampling technique was applied to determine the sample size with a simple random sampling technique for determining inclusion in the sample size. Data collection was done using questionnaires with a proper Likert scale question. Secondary data was reviewed as already-published information. Data was analyzed using the SPSS software. The findings summarized that Autocratic leadership in UCU had a poor correlation with employee performance based on a Pearson correlation of 0.108, which was a very weak positive relationship between the variables because the value of r was close to 0, implying no linear correlation. The p-value greater than both the 0.05 and 0.01 significance levels suggests that the correlation between Employee Performance and Autocratic Leadership is not statistically significant. Secondly, a correlation analysis between Employee Performance and Laissez-faire leadership style showed a 0.502 and a Significance (2-tailed) of 0.000. Thus, indicating a moderate positive correlation which suggests that as Laissezfaire leadership increases, employee performance tends to increase. Finally, the Pearson correlation of 0.412 for democratic leadership indicates a positive relationship between the two variables implying that democratic Leadership increases, and Employee Performance improves on the other hand. The p-value for this correlation is 0.000, which is well below the commonly used significance threshold of 0.05. meaning that the correlation exists at the 0.01 level. The researcher recommended the following; Leaders should focus on building trust and confidence with teams, emphasize collaboration, autonomy, clear communication, and develop a strategy to evolve a balance of traditional reward systems with more personalized, intrinsic methods that align with employees’ preferences for autonomy and trust, and encourage Shared Leadership, with a democratic leadership approach towards managing teams.
Taxation Policies and Financial Performance of Small and Medium Enterprises in Mukono District a Case Study of Mukono Central Division
(Uganda Christian University, 2025-05-23) Anthony Mukama
Therefore, the purpose of this study is to determine how tax policies impact the financial performance of SMEs in Mukono District, and more specifically, in Mukono Central Division. The study's specific goals are to: Evaluate the potential impact of tax awareness and knowledge levels on SMEs' financial health; determine the impact of tax administration criteria on financial performance; and ascertain the potential effects of tax rates on business performance. This study will be conducted using a structured approach, with a focus on the issues that SMEs face as a result of tax policies and their effects on the expansion and sustainability of their businesses. The study adopted a descriptive cross-sectional research design in using qualitative and quantitative data collection methods. Target population were 100 registered small-scale businesses comprised of retail shops, hardware shops, groceries, and general merchandise dealers. The study sample consisted of 80 respondents, which was drawn through both probability and non-probability techniques. Structured questionnaires were used to collect data. To determine the connection between tax laws and financial results, the gathered data was examined using descriptive statistics in the form of means, frequencies, and standard deviations. The study finds a strong positive relationship between tax-related variables and SMEs' financial performance, with tax awareness (r = 0.60), tax administration (r = 0.65), and tax rates (r = 0.70) significantly influencing profitability and growth. Multiple regression analysis confirms that tax awareness (β₁ = 0.35, p = 0.001), tax administration (β₂ = 0.45, p = 0.000), and tax rates (β₃ = 0.50, p = 0.002) are statistically significant predictors of financial performance, with tax rates being the most impactful. The study highlights that tax knowledge enhances compliance, investor confidence, and risk management, while complex regulations and high compliance costs hinder SMEs' profitability. To improve financial performance, policymakers should simplify tax administration, lower tax rates, and introduce incentives that promote business sustainability, ensuring fairness and transparency to encourage 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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