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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Digital Transformation, Digital Infrastructure and Educational Transformation in Uganda: A Case of Secondary Schools in Kira Municipality, Wakiso District.
(Makerere University Business School, 2025-09-02) Mwesigwa Enoch Andrew
This study primarily focuses on the role of digital transformation and digital infrastructure in enhancing educational outcomes in Uganda, particularly within secondary schools in Wakiso District. The research aimed to examine the relationships between digital transformation, digital infrastructure, and their collective impact on educational transformation. The researchers employed a descriptive survey design with a cross-sectional approach. Data was collected through structured questionnaires distributed to 45 secondary schools. The study used correlation and regression analyses via SPSS to determine the strength and significance of relationships among the variables. Findings revealed a moderate positive relationship between digital transformation and educational transformation (r = 0.472**) and a stronger positive relationship with digital infrastructure (r = 0.627**). Regression analysis indicated that digital infrastructure has a more substantial impact (Beta = 0.498, p 0.05). The study concludes that robust digital infrastructure, such as networks, educational portals, and Learning Management Systems (LMS), is crucial for driving educational transformation. While digital transformation is important, their effectiveness depends heavily on foundational infrastructure. These findings provide valuable insights for policymakers and educators seeking to improve learning outcomes and equity in education through targeted investments in technology.
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Professional Competences, Accounting Information Systems, Knowledge Management and Performance of Small and Medium Enterprises in Uganda.
(Makerere University Business School, 2024-11-07) Mwesigwa Karugamba Jim
This study examined the relationship between professional competences, accounting information systems (AIS), knowledge management, and the performance of Small and Medium Enterprises (SMEs) in Uganda. The study was motivated by the persistent poor financial performance and high failure rate of SMEs despite their significant contribution to employment creation and economic growth. Specifically, the study sought to examine the relationships between professional competences and SME performance, accounting information systems and SME performance, knowledge management and SME performance, and to determine the mediating effect of knowledge management on the relationship between professional competences and SME performance. The study adopted a cross-sectional survey and correlational research design using a quantitative approach. Primary data were collected through structured self-administered questionnaires administered to managers, owners, and assistant managers of SMEs in Kawempe Division. A sample of 110 SMEs was selected from a target population of 156 enterprises using random sampling techniques. Data were analysed using the Statistical Package for Social Sciences (SPSS) through descriptive statistics, Pearson correlation, hierarchical regression, and mediation analysis. The findings revealed that professional competences, accounting information systems, and knowledge management each had a positive and significant relationship with SME performance. Hierarchical regression results indicated that the three variables jointly predicted firm performance, while mediation analysis established that knowledge management partially mediates the relationship between professional competences and SME performance. The mediation effect accounted for approximately 18% of the total effect, demonstrating that improvements in professional competences enhance organizational performance partly through effective knowledge acquisition, sharing, and application. The study concludes that strengthening professional competences, implementing effective accounting information systems, and institutionalizing knowledge management practices are essential for improving SME performance. It recommends that SME owners and managers invest in continuous professional development, strengthen accounting information systems, and promote knowledge management practices that support organizational learning, innovation, and competitiveness. Policymakers should also develop initiatives that enhance managerial competencies and knowledge management capabilities to foster sustainable growth and improved performance among SMEs in Uganda.
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Tax Knowledge, Tax Administration and Tax Compliance. A Case of Commercial Building Owners in Kira Municipality.
(Makerere University Business School, 2025-09-09) Mwesigwa Raymond
Purpose This study examined the association among taxpayer knowledge, tax management, and tax compliance. It seeks to understand how these factors interact and contribute to the overall compliance with tax regulations. Study design/methodology/approach Employing a cross-sectional study plan, the study relied on primary data collected through questionnaires distributed to a sample population. The data were analyzed using association and regression evaluation to determine the relations between the variables and the impact of autonomous variables on tax compliance. Findings The outcomes designate a constructive and significant relationship between tax knowledge, tax administration, and tax compliance. Specifically, tax knowledge emerged as a critical factor influencing compliance, while effective tax administration was shown to play a substantial role in enforcing tax laws. The findings highlight the need for the Uganda Revenue Authority (URA) to enhance tax knowledge among the general public, as it is identified as a prevalent issue affecting compliance. The ability to pay theory emphasizes the contribution of tax administration in this context. Originality/value This study adds to the prevailing literature by providing an experimental signal on the interplay between our study variables. It identifies the limitations of a cross-sectional study plan that was quantitative, suggesting that future research should explore additional variables that could further elucidate tax compliance. Additionally, the mediating role of tax knowledge in the association between tax administration and compliance warrants further inquiry to develop a comprehensive thoughtful of tax compliance dynamics. The study's findings are valuable for politicians and tax establishments aiming to advance compliance rates through targeted education and effective administration strategies.
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Marketing Innovation, Entrepreneurial Orientation and Business Success Among Traders in Kampala After the Lockdown.
(Makerere University Business School, 2023-11-17) Mwesigye Abel
The study examined the association between marketing innovation, Entrepreneurial Orientation and Business Success among traders in Kampala after the lockdown. The objectives of the study were to; establish the association between Marketing Innovation and success of businesses; assess association between Entrepreneurial Orientation and success of businesses; and examine the joint effect of Marketing Innovation and Entrepreneurial Orientation on the success of businesses. The study adopted a cross-sectional research design along with a quantitative research approach. A sample of 97 traders was used in the study, selected from traders registered with Kampala City Traders Association located in down town Kampala along streets of Nakivubo, William, Luwum, Ben Kiwanuka. Data was obtained from either a business owner or manager using a structured questionnaire. SPSS v. 25 was used to analyze data. The study used frequency tables, correlation and regression analysis to interpret results. This study found a positive association between Marketing Innovation and Business Success. The study also found a positive association between Entrepreneurial Orientation and Business Success. Furthermore, this study established that Marketing Innovation and Entrepreneurial Orientation are significant predictors of Business Success, with Entrepreneurial Orientation turning out as the stronger predictor. The study concludes that both Marketing Innovation and Entrepreneurial Orientation are exceptional factors that lead to Business Success. The study recommends traders in Kampala to exhibit more entrepreneurial orientation, and enhance Marketing Innovation in order to succeed in their businesses. Moreover, this research suggests the need for future studies to investigate the association between marketing innovation, Entrepreneurial Orientation and Business Success but from a broader perspective of Kampala; and conduct longitudinal research examining the association between marketing innovation, Entrepreneurial Orientation and Business Success from a broader perspective of Kampala.
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Assessing Grant Utilization Practices in Kakiri Sub-County, Wakiso District.
(Makerere University Business School, 2025-10-04) Mwijukye Andrew
This study assessed grant utilization practices in Kakiri Sub-County, Wakiso District, Uganda. Despite increasing government and donor investments in community development projects, concerns remain regarding ineffective grant utilization, resulting in financial mismanagement, delayed project implementation, and limited sustainability of project outcomes. The study sought to assess the effectiveness of grant utilization practices, identify the key challenges affecting grant utilization, and propose strategies for improving grant utilization in Kakiri Sub-County. The study adopted a cross-sectional research design using a quantitative approach. Primary data were collected using structured self-administered questionnaires from 68 beneficiaries drawn from 44 grant-funded projects in the education, health, infrastructure, and water sectors. Data were analysed using the Statistical Package for Social Sciences (SPSS Version 20). Descriptive statistics, including frequencies, percentages, means, and standard deviations, were used to analyse and interpret the data. The findings revealed that grant utilization practices in Kakiri Sub-County were moderately effective. Stakeholder involvement in project planning and implementation, staff competence, and the realization of community benefits from completed projects emerged as the strongest aspects of grant utilization. However, weaknesses were observed in timely fund disbursement, adherence to approved project budgets, compliance with project timelines, and sustainability of grant-funded projects. The study further established that inconsistent financial reporting, diversion of grant funds to unauthorized activities, inadequate community engagement, project scope exceeding available funding, corruption, bureaucratic delays, procurement irregularities, weak monitoring and evaluation systems, and limited technical capacity were the major challenges affecting effective grant utilization. Respondents strongly supported strategies such as strengthening financial oversight and accountability, enhancing monitoring and evaluation systems, enforcing procurement regulations, adopting automated financial management systems, improving financial reporting frameworks, promoting stakeholder collaboration and public participation, implementing performance-based funding, conducting regular audits, strengthening staff capacity through training, protecting whistle-blowers, and undertaking legislative reforms to improve grant governance. The study concludes that improving transparency, accountability, financial oversight, stakeholder participation, and institutional capacity is fundamental to enhancing grant utilization and ensuring that grant-funded projects achieve their intended development outcomes. It recommends that local governments and implementing agencies strengthen financial management systems, institutionalize continuous monitoring and evaluation, build staff capacity, promote community participation throughout the project cycle, and leverage digital financial management technologies to improve accountability, efficiency, and the sustainability of grant-funded projects.