Browsing by Author "Mwesigwa Karugamba Jim"

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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. Specifically, the study investigated the relationship between professional competences and SME performance, accounting information systems and SME performance, knowledge management and SME performance, and examined the mediating role of knowledge management in the relationship between professional competences and SME performance. The study was motivated by the persistent poor performance and high failure rate of SMEs in Uganda despite their significant contribution to employment creation and economic growth. The study adopted a cross-sectional survey design using a quantitative research approach. Primary data were collected using 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 proportionate and random sampling techniques. Data were analysed using the Statistical Package for Social Sciences (SPSS Version 21). Descriptive statistics, Pearson correlation, hierarchical regression, and mediation analysis were employed to examine the relationships among the study variables. The findings revealed a positive and significant relationship between professional competences and SME performance, as well as between accounting information systems and SME performance. Knowledge management was also found to have a positive and significant relationship with SME performance. Hierarchical regression analysis showed that professional competences, accounting information systems, and knowledge management jointly predict SME performance, while mediation analysis established that knowledge management partially mediates the relationship between professional competences and SME performance, indicating that improvements in managerial competencies enhance firm performance partly through effective knowledge acquisition, sharing, and application. The study concludes that strengthening professional competences, adopting effective accounting information systems, and promoting knowledge management practices are critical for improving the performance of SMEs. It recommends that SME owners and managers invest in continuous professional development, strengthen accounting information systems, and institutionalize knowledge management practices to improve organizational learning, innovation, and business performance. Policymakers should also develop programs that enhance managerial competencies and knowledge management capabilities among SMEs to foster sustainable enterprise growth and competitiveness.
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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.