Master of Business Administration

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

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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.
Service Delivery and Customer Retention in Cosmetic Industry in Burundi: A Case Study of Movit Products Company Outlet Bujumbura City, Bujumbura Mairie Province
(Uganda Christian University, 2024-09-21) Dennis Twinamatsiko
This study examined the effect of service delivery on customer retention in the cosmetic industry in Burundi, focusing on Movit Products Company Outlet in Bujumbura. The study aimed to assess the effects of service reliability, responsiveness, assurance, and the moderating effect of external environmental shifts on customer retention. Using a cross-sectional survey design with both quantitative and qualitative approaches, 216 out of 264 targeted participants responded. The study findings revealed that service reliability had a significant and positive relationship with customer retention at (r = .765**, P < 0.01). However, much being a positive predictor, service reliability insignificantly predicted customer retention at (Beta = .026, p=.613 >0.05). Then, service responsiveness was positively and significantly related with customer retention at (r = .746**, P < 0.01) and it positively predicted customer retention at (Beta =.570, p=.000 <0.05). It was also revealed that service assurance and customer retention related at (r= .797**, P < 0.01) and it was also found to be positively and significantly predicting customer retention at (Beta =.449, p=.000 <0.05). The results indicated that the combined constructs of service delivery including service reliability, service responsiveness and service assurance, collectively accounted for 67.8% (Adjusted R Square = .67.8) of the variance in customer retention at Movit outlets. The findings further revealed that External Environmental Shifts when introduced in the model produced the significant results of Path C = 0.360, p-value = 0.000>0.05 which means that External Environmental Shifts have significant moderating effect in the relationship between service delivery and customer retention. Recommendations include implementing a reliable online delivery system, reviewing pricing strategies for affordability, establishing a robust feedback management system, prioritizing customer-centric training, and conducting market analyses to understand external shifts.
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
The Effects of COVID-19 on Staff Motivation
(Uganda Christian University, 0030-09-23) Lynn Comfort Kemigisha
This study investigates the Psychological Effect of the COVID-19 Pandemic on Staff Motivation, focusing on Mengo Hospital. Employing a convergent parallel mixed research design, the research collected qualitative and quantitative data concurrently through returned questionnaires from 60 participants. The study identified various psychological effects, including fear of family infection, isolation, concerns about compensation, mental exhaustion, and increased work burden. Notably, a negative correlation between the psychological effect of COVID-19 and employee motivation was observed. To mitigate these effects, the study suggests counseling, training, provision of protective equipment, and community health education to combat nurse stigmatization. Recommendations include government appreciation and rewards for frontline workers, such as nurses, to maintain motivation and adequate compensation. Additionally, the Human Resource Department at Mengo Hospital is advised to grant leave allowances to prevent burnout during peak pandemic times. The researcher calls for government efforts to recruit more health workers and provide subsidized education to ensure a sufficient workforce during crises like epidemics and pandemics.
Technological Innovations and Business Efficiency
(Uganda Christian Univerity, 2023-10-02) Deborah Natabo
The purpose of the study was to establish whether organizations are making use of technology to drive business efficiency and to establish whether technology has had any positive impact on the organizations. The association between the measures of technological innovations and business efficiency for organizations in Kampala District was ascertained during the study. The study employed quantitative methods of data collection and analysis based on a sample size of 144 respondents. Results revealed that the most effective contributor to business efficiency is online marketing (R of 0.894), followed by online business tools (R of 0.722), then labour-saving technologies (R of 0.655) and the least contributor is remote working (R of .0372). The test also revealed that organization's technological innovations have a statistically significant positive relationship with business efficiency since all p values were below the alpha of 0.05 and as such the null hypothesis was rejected. The recommendations were that organizations should embrace technology to boost their profitability, improve productivity, improve customer experience and improve the speed and efficiency of distribution and delivery processes.
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.
Environmental Uncertainity and Performance of SME's : A Case of Covid-19 Pandemic in Kapchorwa District
(Uganda Christian University, 2023-09-29) Faith Chepkurui
The study sought to establish the effect of environmental uncertainty on performance of SMEs during covid-19 pandemic in Kapchorwa district. The study specifically addressed the effects of environmental dynamism, environmental complexity and environmental munificence on performance of SMEs during COVID-19 pandemic. The study was based on a cross sectional research design where quantitative research approach was used. A sample size of 64 respondents who were owners and managers of the businesses were surveyed. Based on correlation analysis, it was established that all the dimensions of environmental uncertainty were positively related to performance of SMEs. The specific maginitude of association for the different dimensions of environmental uncertainty included environmental dynamism (r =.980), environmental complexity (r =.957) and environmental munificence (r =.985). The findings indicated a very significant correlation between environmental uncertainty and performance of SMEs (r =.985). From the findings of the study, it recommended that businesses to become agile and flexible in order to deal with the environmental uncertainty. This will help them to turn the uncertainty/instability into a fortune through innovations. Environmental uncertainty still proves to be one of the best opportunities for SMEs to grow and generate major profits however, its greater lowers firm performance. It further recommended that environmental dynamism, complexity, and munificence are important theoretical dimensions. Finally, the research recommended that there is need to do a comparative study on performance of SMEs under the effect of environmental uncertainty during the period of the COVID-19 pandemic and the pre COVID-19 pandemic period. Key words: Environmental uncertainty, environmental dynamism, environmental complexity, environmental munificence, SME performance.
Soft Skills and Graduate Employability: A Case of Business Administration Graduates of Uganda Christian University
(Uganda Christian University, 2023-09-27) Robert Oumo
The purpose of this dissertation was to examine the relationship between Soft Skills and Graduate Employability of Business Administration Graduates of Uganda Christian University. The study objectives were to determine the relationship between Leadership Skills, Teamwork Skills, Integrity Skills, Analytical Thinking Skills, Creativity Skills and Graduate Employability. The study used a Cross-Sectional Design supported by both quantitative and qualitative approaches. The sample size was 285 respondents, derived from the study population of 1050. Ten (10) representatives of firms took part in the study for qualitative data. The results indicated that each of the dimensions of Soft Skills had a positive and significant relationship with Graduate Employability, that is; Leadership Skills (r=.604**, p<0.01); Teamwork Skills (r=.785** p<0.01); Integrity Skills (r=.688** p<0.01); Analytical Thinking Skills (r=.644** p<0.01) and Creativity Skills (r=.801** p<0.01). Furthermore, the results show that the predictors can explain 44.9 percent of the Variance in Graduate Employability (Adjusted R Square = .449). Creativity Skills are the best predictor of Graduate Employability (Beta = .551 Sig, p<.01), followed by Leadership Skills (Beta = .534, Sig, p<.01) and then Analytical Thinking Skills follow (Beta = .451 Sig, p<.01). Teamwork and Integrity Skills were also significant with lower variances in predicting Graduate Employability, that is (Beta = .363 Sig, p<.01) and (Beta = .277 Sig, p<.01), respectively. It was recommended that Universities should encourage the formation of many University Clubs, Societies and other acceptable groups in which students are exposed to practical development of Soft Skills. It was further recommended that Staff Members be attached as Patrons to each group. Universities should consider having a Course Unit specifically for teaching Soft Skills to meet employers’ needs, apart from teaching them integrated in existing Courses. To give this kind of training, Lecturers should be developed in teaching Soft Skills, and then, they can develop the students.
Internal Control Systems and Performance of Government Entities: A Case of Uganda National Roads Authority (UNRA)
(Uganda Christian University, 2023-09-27) Solomon Ajuna
This study investigated the effect of the internal control systems on performance of Uganda National Roads Authority (UNRA). The study was anchored on three objectives which included; examining the relationship between physical audits and performance of UNRA, assessing the relationship between separation of duties and performance of UNRA and thirdly, investigating the relationship between asset usage guidelines and performance of UNRA. The study considered a descriptive research design considering quantitative research approach. Data was collected from 211 participants using questionnaires. The findings revealed that all constructs of internal control system (physical audits, separation of duties, and asset usage guidelines) combined, influence the performance of UNRA by 58.6%. Separation of duties was the highest predictor of UNRA at Beta = .560 and with a positive significant relationship at r =.622**, Physical audits was also significant predictor of UNRA performance at Beta = .338 and with a relationship at r = .602** while asset usage guidelines was an insignificant predictor of performance of UNRA at Beta = -.061 despite showing a positive relationship at r = .602**. The study recommended that UNRA needs to implement a systematic and regular inspection process, it also necessitates that UNRA has to establish a comprehensive framework for conducting periodic reviews and validation audits. UNRA needs to implement a system of checks and balances within the organization to ensure effective oversight over those individuals who review the work of their co-workers and also, it requires introduction of periodic rotations to prevent any single individual from having prolonged control over a specific process. It was also recommended that UNRA needs to prioritize the regular inspection and maintenance of assets and needs to establish a clear and effective tracking system to monitor asset usage and promptly identify any instances of misuse or unauthorized utilization.
Tax Administration and Compliance of Small and Medium Enterprises in Uganda: A Case of Small and Medium Enterprises in Lira City
(Uganda Christian University, 2023-09-25) Moses Obua
ABSTRACT The challenge of development in Uganda is lack of financial support to enhance economic growth. The need for local revenue generation poses a big challenge as many people/ organizations tend to dodge payment of taxes. The purpose of this study was to evaluate the role of tax administration on tax compliance by SMEs in Lira city. The objectives of this study are (1) To analyze the effects of tax rates on the compliance of SMEs in Lira City, (2) To examine how tax knowledge influences tax compliance of SMEs in Lira City, (3) To explore the extent to which fines and penalties affect tax compliance among SMEs in Lira City. The study was conducted using a triangulation of designs which included; a case study research design and an explanatory research design. A sample of 194 SMEs was used in this study selected purposively and simple randomly. Data was collected from the field coded and analyzed through descriptive statistics with the help of SPSS. Literatures both primary and secondary sources concerning the problem under investigation were got. Both questionnaire and an interview guide were employed to collect data from the respondents that composed of SMEs administrators, accountants, field workers, CEOs, owners and officials from URA who were conveniently selected to provide in-depth information about the problem under investigation. The study findings revealed a significant effect of tax Knowledge on tax compliance among SMEs in Lira City (β=.819; p<.05). The regression results also revealed a significant effect of fines and penalties on tax compliance among SMEs in Lira City (β=.094; p<.05). The research findings also confirm an insignificant effect of tax rate on tax compliance in SMEs in Lira City (β=.204; p>.05). The study therefore concludes that tax knowledge and tax fines and penalties are very important variables for the success of tax compliance among SMEs in Lira City. The study therefore recommends that it is important that the rates be fair and affordable to the tax payers. The study also recommends that tax knowledge be enhanced by embracing government support in-terms of tax trainings.
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).
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.
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.
Post Audit Practices and Internal Control Implementation in Local Government in Uganda: A Case of Wakiso District
(Uganda Christian University, 2019-11) Christine Nandugga
The original objective of auditing was to detect and mitigate errors and fraud. Auditing evolved and grew rapidly after the industrial revolution in the 18th century with the growth of the joint stock companies, the ownership and management became separate. The shareholders who were the owners needed a report from an independent expert on the accounts of the company managed by the owners needed a report from an independent expert on the accounts of the company managed by the board of directors who were the employees. The objective of auditing shifted and auditing was expected to ascertain whether the accounts were true and fair rather than detection of errors and frauds (Gupta &Pagare, 2005) Internal control served as a simple administrative procedure comprised mainly of checking accuracy of transactions, pre-payment verification and control, counting assets and reporting on past events to various types of management. But in recent times, a combination of forces has led to a quiet revolution in the profession (Barra, 2010). Governments are now moving toward higher levels of transparency and hence local governments must demonstrate accountability in the use of public money and efficiency in the delivery of services (Lacotelli, 2003). Internal control provides a number of important interventions which include detecting and mitigating fraud and monitoring compliance with company policy and government regulation (Aikins, 2011).
Factors That Account For Occupancy Rates in Hostels: A Case of Students Hostels Hosting Makerere University Business School Students
(Uganda Christian University, 2019-12) Olivia Namuyiga
The industry of accommodating students of higher institutions of learning in Uganda has become popular due to the increasing number of institutions of higher learning, hostel operators need to be vigilant and aware of customers‟ needs and demands. As such there is a need to acknowledge both the internal and external factors that influence occupancy rates in order to gain a sustainable competitive advantage. Hostel owners/operators and hostel organizations can use this information to better market their hostel and it will help them to determine which amenities they will need to have to meet customer demands.
Mobile Money Services and Growth of Small and Medium Enterprises in Mukono Municipality
(Uganda Christian University, 2019-11) Madinah Nakityo
This study set to examine mobile money services and the Growth of Small and Medium Enterprises in Mukono Municipality. The study examined the influence of mobile payments on the growth of SMEs, established the influence of mobile finance on the growth of SMEs and determined the effect of mobile banking on the growth of SMEs in Mukono Municipality. A descriptive survey design using a sample of 108 respondents was adopted. Simple random sampling technique was used to select the respondents and data was collected using well designed structured questionnaires. Findings reveal that SMEs accept payments through mobile money from their clients and this is revealed by a mean value of 3.6204. It was found that the presence of mobile finance relieves SMEs from the problem of having to open a bank account as shown by mean value of 3.5630. The study also found that mobile banking enables SMEs to withdraw cash from their bank account and this is shown by the mean value of 3.6944. In addition, mobile money services have positive correlation to the growth of SMEs equal to 0.837 and the p-value is .000 which is less than 0.01. In conclusion, there is a strong positive relationship between mobile payments, mobile finance, mobile banking and the growth of SMEs. The study recommends that SMEs should put emphasis on mobile payments in order to make business to transfer when making purchases from suppliers, customer to the business transfers when customers buy goods from the business and for debt collection and for credit sales so as to ensure improved performance and growth. SMEs should use mobile finance services so as to assist them to pay for their insurance premiums, accumulate assets and obtain credit. In addition, SMEs should also use mobile banking (m-banking) to undertake financial transaction linked to their account and have access to services such as performing balance checks, account transactions, payments, credit applications and other banking transactions through a mobile device.
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.
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.
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.
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.

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