MUBSIR

 

Communities in MUBSIR

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Now showing 1 - 5 of 13
  • Conference Proceedings, Workshops ,Technical and Working Papers
  • Faculty of Business Administration (FOBA)
    This Community hosts scholarly and institutional research outputs from the Faculty of Business Administration at Makerere University Business School. It promotes open access, research visibility, and long-term preservation in accordance with the MUBS Institutional Repository Policy.
  • Faculty of Commerce
    This Community contains scholarly and institutional outputs from the Faculty of Commerce, including: Postgraduate theses and dissertations, Peer-reviewed journal articles, Conference papers and proceedings, Policy briefs and technical reports, Research datasets and digital archives, Books and book chapters, Working papers and preprints, Institutional publications and faculty reports All submissions comply with the MUBS Institutional Repository Policy (2025), including metadata standards (Dublin Core), licensing requirements, embargo provisions, and digital preservation protocols.
  • Faculty of Computing and Informatics.
    This community contains scholarly research outputs from the Faculty of Computing and Informatics, including: Postgraduate dissertations and theses, Faculty research publications, Conference papers and proceedings, technical reports, Working papers, Research datasets (where applicable) Teaching and learning materials approved for repository inclusion All materials are deposited in accordance with the MUBS Institutional Repository Policy and are subject to quality review and metadata standards as prescribed by the Library and Repository Administration.
  • Faculty of Economics, Energy and Management Sciences. (FEEMS)
    This community contains theses, dissertations, journal articles, research papers, policy briefs, datasets, and other scholarly outputs related to economics, energy, and management sciences produced at MUBS. It supports open access, research visibility, and compliance with institutional and global scholarly communication standards.

Recent Submissions

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Financial Capacity, Tax Morale and Tax Compliance among SMEs in Jinja City, Uganda.
(Makerere University Business School, 2025-10-25) Birungi Godfrey
Tax compliance among SMEs is a pressing issue in tax administration in Uganda. The critical problem of non-compliance among SMEs impacts the revenue collection and provision of goods and services in Jinja city. The specific objectives for the study were to examine the relationship between financial capacity and tax compliance among SMEs in Jinja City; to assess the relationship between tax morale and tax compliance among SMEs in Jinja City; to determine the combined effect of financial capacity and tax morale on tax compliance among SMEs in Jinja city and to understand tax compliance among SMEs in Jinja City. The study utilized the quantitative method complemented by qualitative insights and descriptive analysis. Quantitative data was collected from a sample of 295 SMEs through a structured questionnaire and analysed using SPSS software. In addition, qualitative data was obtained from 6 purposively selected tax officials through interviews and was analysed thematically to supplement and validate the quantitative findings. The findings revealed that both financial capacity and tax morale significantly correlate with tax compliance, with financial capacity exerting a strong influence. Further analysis indicated that factors such as the duration of SMEs operation, asset value, number of employees and sales turnover also significantly affect tax compliance levels among SMEs. This study recommends that policy makers and tax authorities integrate tax education into digital and social skills and trainings as well as nudging strategies. Incorporating financial resilience indicators could help mitigate noncompliance and promote non deterrence approaches. The study highlights tax compliance dimensions such as timely returns and payments and emphasizes enhancing tax morale as a long-term policy. Tax authorities are encouraged to adopt non deterrence strategies like education and awareness, reminders, waivers, and simplifying tax processes to motivate SMEs.
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Leadership Styles, Teamwork and Performance of Youth Livelihood Projects in Zombo District.
(Makerere University Business School, 2025-08-04) Binega Kizito
This study investigated the relationship between leadership styles, teamwork, and performance of youth livelihood projects (YLP) in Zombo District Local Government. A descriptive cross-sectional survey design was employed using quantitative approach. Data were collected from 168 project beneficiaries and implementers through structured questionnaires. The findings revealed a significant positive relationship between leadership styles and teamwork (r = 0.784, p < 0.01), and between teamwork and project performance (r = 0.857, p < 0.01). Mediation analysis using the Sobel test confirmed that teamwork significantly mediates the relationship between leadership styles and performance of YLP (Z = 5.495, p < 0.001). Thus, partial mediation with a significant indirect effect was achieved. Conclusively, leadership styles significantly influenced teamwork in Youth Livelihood Projects (YLP) in Zombo District with respect to being democratic. Thus, a strong democratic leadership style would more likely result in the achievement of the intended project objective to which the project resources are allocated. Therefore, it was recommended that project managers embrace the democratic principles of leadership in order to enhance productivity and performance among the project team. Effective leadership should start right from the project's inception to make the various stakeholders, especially the community, own the project and willingly execute their roles effectively when called upon. Since this study has focused mainly on leadership style, teamwork, and performance, future research can be carried out on leadership style, employees’ performance, teamwork, and project sustainability, among others. Some participants took longer to complete the questionnaires, which delayed the research process and the final report. This compelled the researcher to make frequent calls and, at times, make physical follow-ups, which is why the work had to be delayed until this time.
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Improving Financial Resource Planning Within the News Papers in Education Program at Monitor Publications Ltd.
(Makerere University Business School, 2023-11-28) Kule Ibrahim
Financial resources are paramount in facilitating implementation of almost all activities within a given project. Without finance, the project cannot efficiently meet day-to-day expenditures or sustain resources such as labor. It is important for projects to ensure effective financial resource planning throughout the lifetime of the project. However, the Newspapers in Education project (NiE) has been characterized with tendencies of dismal financial resource planning, and these have been mainly manifested in inadequate budgeting, forecasting and reporting practices. In some instances, the project has run without a clear budget while where it exists, it is not followed. The study adopted a descriptive and cross sectional research design which allowed for the collection of quantitative data using self-administered questionnaire. The study population comprised of 200 employees in departments of Editorial, Marketing, sales & distribution, Finance and Commercial that are working under the NiE program. The Yamane (1973) formula was used to determine the sample size as 133 employees. The data was then entered into a computer using MS Excel which was later exported to Statistical Package for Social Scientists (SPSS) version 27 for analysis. The results revealed that there is uncertainty about Monitor Publications Ltd undertaking adequate budgetary planning. The results also revealed that there is uncertainty about budget plans being updated as financial information comes in. It was also discovered that members of the governing body are involved in financial planning and planning. The results revealed that respondents were uncertain about the shortage of budget allocation by other stakeholders (i.e., community participation, school internal income) and limitation of disseminating financial reporting to concerned bodies on time. The results further revealed that there was uncertainty about absence of participation by concerned bodies in budget preparation. The results revealed that Monitor Publications Ltd should have clear financial planning and there should be available set financial goals and objectives for the NIE programme to be successful. The results further revealed that there is need to review the project financial plan periodically after the implementation and analyzing the current and future plans of the project before making any financial decision. The findings of the study revealed that much as management of Monitor Publication ltd has put in place policies to guide on the resource mobilization, finance resource planning and sponsorship policies for the Newspapers in Education program, there are still pertinent issues which need to be considered for the success of the program. It was established from the research that reports are provided to senior management, board of directors and funders at least on quarterly basis but there is still poor financial budget report system by the NiE project according to time schedule, there is also lack of training for NiE project accountant personnel, auditors and other finance workers. Therefore, as long as there is still poor financial budget system and no training for NiE project personnel, NiE program will continue to struggle with funds and utilization. The results further revealed that there is a problem of reporting and documenting financial activities of the NiE program as well having inappropriate control and follow up from Monitor Publications Management and finance office. Management needs to have a clear financial plan with well set goals and objectives for the NiE project to ensure a seamless process in the execution of the program.
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Project Risk Management, Stakeholder Participation, and Performance of Construction Projects in Mukono District.
(Makerere University Business School, 2025-12-02) Dhamuzungu Kange Hope
The research examined the relationships among project risk management, stakeholder participation, and performance of construction projects in Mukono district, aiming specifically to determine the individual and combined effects of Project risk management and stakeholder participation on the performance of construction projects. Grounded in stakeholder theory, the research employed a quantitative cross-sectional design and selected a sample size of 196 from a population of (400) construction projects using Krejcie and Morgan table for sample size calculation (1970) and employed simple random sampling to choose the heterogeneous construction projects. Data was analyzed using SPSS version 23, with validity and reliability confirmed by the content validity index and Cronbach's alpha coefficient. Descriptive statistics, including means and standard deviations, described the data, while correlational analysis was used to test the strength of the relationships between variables, and regression analysis was used to assess the impact of predictor factors on the outcome variable. The results revealed that Project Risk Management and Stakeholder Participation together explain 38.5% of the variation in the performance of construction projects (Adjusted R² = 0.380), with the remaining 61.5% due to other factors. Project risk management is a strong and significant predictor of construction project performance while stakeholder participation has a smaller, positive but marginally significant effect on project performance. The study recommends that construction projects should assign clear budget, designate a risk owner, allocate contingency budgets, and maintain a risk register. They should improve early risk identification, integrate risk management into procurement, contracts, and stakeholder engagement, and use model findings for guidance. They should benchmark projects, expand data collection, and adopt a portfolio approach to address both measured and unmeasured risk.
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Medium Enterprises Attitude, Behavior and Access to Finance: A Case of Government Credit Programs.
(Makerere University Business School, 2025-11-21) Bataringaya Herman
Access to finance remains a critical determinant of enterprise growth, competitiveness, and sustainability, particularly for medium enterprises (MEs) operating in developing economies. Despite the existence of government credit programs aimed at improving financial inclusion, many enterprises continue to experience challenges in accessing affordable credit. This study examined the influence of the attitude and behavior of medium enterprises on access to finance through government credit programs among enterprises participating in the East African Crude Oil Pipeline (EACOP) MSME Linkages Project across ten districts in Uganda. The study was guided by the Theory of Planned Behavior, which posits that attitudes and behaviors significantly influence decision-making and outcomes related to financial engagement. Literature suggests that positive attitudes toward credit programs, financial literacy, awareness of government financing initiatives, and proactive financial behaviors enhance enterprises’ ability to access formal credit, while negative perceptions, inadequate documentation, and limited knowledge constrain participation. A cross-sectional descriptive research design was adopted, utilizing a quantitative approach. Data were collected from 288 respondents selected from a population of 600 medium enterprise actors comprising owners, supervisors, and staff in the EACOP project districts. Structured questionnaires were used for data collection, and data were analyzed using the Statistical Package for Social Sciences (SPSS) through descriptive statistics, correlation analysis, and multiple regression techniques. The findings revealed strong positive and statistically significant relationships between attitude and access to finance (r = 0.901, p < 0.01), behavior and access to finance (r = 0.967, p < 0.01), and the combined effect of attitude and behavior on access to finance. Regression results further showed that both attitude (β = 0.188, p < 0.001) and behavior (β = 0.799, p < 0.001) significantly predicted access to finance, with behavior emerging as the stronger determinant. Together, the variables explained 94.3% of the variation in access to finance (R² = 0.943). The study concludes that access to finance among medium enterprises is not solely dependent on the availability of government credit programs but is significantly influenced by enterprises’ attitudes and financial behaviors. Positive perceptions of credit programs, sound financial practices, financial literacy, and awareness of financing opportunities enhance enterprises’ ability to secure funding. The study recommends strengthening financial literacy initiatives, increasing awareness of government credit schemes, simplifying application procedures, and promoting positive financial behaviors to improve access to finance among medium enterprises in Uganda.