MUBS Academic Journals

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Browsing MUBS Academic Journals by Subject "Financial"

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    Firm characteristics, innovation, financial resilience under austerity and survival of firms: a pitch
    (Makerere Business Journal, 2017) Mugumya, Elizabeth
    Purpose – The purpose of this paper is to apply the pitching research template that Faff (2015, 2016) developed to a research proposal on firm characteristics, innovation, resilience and survival of firms in the financial institutions sector. Design/methodology/approach – this paper begins with a brief commentary on using the pitching research template to identify the core elements of the research proposal. It then describes the researcher’s personal reflections on the pitch exercise itself Findings – The pitch exercise is an excellent avenue of clearly and efficiently presenting and communicating the researcher’s thoughts on the research proposal. Originality/value – This paper shows that the pitching research template that Faff (2015, 2016) developed is an interesting and effective research tool useful in starting a research journey in a straight-forward and simple avenue to avoid unnecessary off-tangent from the envisaged research direction.
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    A qualitative inquiry on the determinants of internet financial reporting in Uganda
    (Makerere Business Journal, 2018) Bananuka, Juma; Kaawaase Kigongo, Twaha; Musimenta, Doreen; Namusobya, Zainab
    Purpose – The purpose of this paper is to report the factors that may affect the adoption of internet financial reporting in developing countries. Design/methodology/approach – The study in developing countries like Uganda used a cross sectional and narrative research design. Semi structured interviews were employed in the study to elicit responses from 35 Chief Finance Officers and Heads of Internal Audit Departments of various financial services firms. Findings – This study finds that stakeholder pressures, financial firm specific characteristics and governance factors are the key factors that may affect the adoption of internet financial reporting in an emerging economy. Originality/value – Internet financial reporting being an emerging phenomenon, there are few or even no qualitative studies that have examined which factors may affect the adoption of internet financial reporting in an emerging economy like Uganda. To the best of the authors’ knowledge, this is the first paper that provides some insights into the determinants of internet financial reporting using interviews.