Faculty of Commerce

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Access to Finance, Business Envronment, Entrepreneur Expertise and SME Business Success.
(2023) Buyinza, Benon
The purpose of the study was to assess the relationship between access to financial capital, business environment, entrepreneur expertise and SME business success. The study was guided by three objectives name to establish the relationship between access to finance and SME business success. A cross sectional design was employed in this study to examine the relationship between financial capital, business regulation, entrepreneur expertise and SME business success. The population for this study comprised of 476 owners of registered businesses in Kampala Central Business District under Kampala Capital City Traders Association by December 2020 (KCCA, 2021). The sample was 210 entrepreneurs who were selected based on Krejcie and Morgan (1970) from the total population. Sekaran (2003) recommends that for research activities, the sample size of respondents should be determined using Krejcie and Morgan (1970) tables. Simple random sampling method was used to establish the respondents. According to Katebire (2007), it minimizes bias and every member stands chance of being selected. The findings showed a positive and significant relationship access to finance and SME business success. The findings mean that when there is an improvement in access to finance, this will improve business success. From the findings, it can be noted that business environment has a positive and significant relationship with the SME business success. This means that any positive change business associated with a positive change in SME business success. From the findings, it was indicated that there is a positive and significant relationship between entrepreneur expertise and SME business success. This implies that any positive change in entrepreneur expertise will result in a positive change in SME business success. The results revealed that access to finance, business environment, and entrepreneurial expertise combined have a variation in SME business success. Though there are other factors that were not considered in the study that can explain variance in SME business success. In conclusion, the success of small and medium-sized enterprises (SMEs) is influenced by several factors, including access to finance, the business environment, and the expertise of entrepreneurs. Access to financing allows SMEs to invest in their businesses and take advantage of new opportunities, while a favorable business environment provides SMEs with the resources and support they need to grow and succeed. Entrepreneurs with expertise can provide a competitive.
An assessment of mobile banking adoption by customers of UGAFODE microfinance limited.
(MUBS, 2019-11-28) Lwanga Ronald Williams
Technological advancements in the financial services sector have led to significant changes in the banking behavior. Mobile banking (m-banking) is an innovative product that has been advanced as way to reduce and manage banking affairs efficiently. Understanding the primary determinants ofm-banking adoption by customers is significant for banks, financial institutions and other users. This study is aimed at determining the factors affecting mobile banking adoption and usage by customers at UGAFODE Microfinance Ltd (MDI). The research was guided by three research questions: What are the factors that encourage adoption of mobile banking by customers? What are the challenges hindering the adoption of mobile banking in UGAFODE Microfinance Limited (MDI) and what strategies should be adopted to improve the adoption of mobile banking at UGAFODE Microfinance Limited? The study employed a quantitative design. 174 questionnaires were distributed to UGAFODE customers registered on mobile banking ranging from those who are active to non-active customers. Primary data was collected by administering questionnaires to the respondents who arc customers. Statistical tools like Excel and Statistical Package for Social Scientists (SPSS) software were used to analyze the data and draw conclusions. Data analyzed was presented 1n form of tables. From the 174 questionnaires that where distributed 173 were successfully returned. Each variable \\ as measured using 5-point Liken-scale. The results suggested that Perceived risk, Trust, perceived usefulness, Perceived ease of use are the determining factors that influence customer's ability to adopt mobile banking. From the findings. it is recommended from the findings that UGAFODE Microfinance Limited strengthen security and privacy on the mobile banking platform to improve their confidence levels to adopt and use of mobile banking. In addition, the institution should put in place training mechanisms for customers on how to use the mobile banking service. Lastly, UGAFODE should provide for customers about the products and services to empower staff in terms of the product knowledge.
Business Risk Management, Capital Structure and Financial Performance of Small and Medium Enterprises (SME’S) under Uganda women Entrepreneurs’ Association Limited (UWEAL)
(Makerere University Business School, 2018-10) Nambajjwe, Priscilla
The study was prompted by the escalating poor financial performance of small and medium enterprises (SMEs) in Uganda as reported by the findings of the Private Sector Foundation of Uganda. SMEs which were registered by Uganda Women Entrepreneurs Association Limited formed the units of inquiry because they were registered and totaled to 157 in number. The study used a cross sectional design which involved both analytical and descriptive analysis, with samples selected using simple random sampling. The research questionnaires were analyzed using the statistical package for social scientists and relationships established using regression models as well as descriptions of the factors affecting the variables using factor analysis. The findings of the study showed a significant and positive relationship between business risk management and financial performance as well as a positive relationship between capital structure and financial performance of SMEs. The overall Adjusted R Square was 19.5% implying that the department variable was explained by the independent variables up to 19.5% and 80.5% of the changes in the dependent variable could be explained by exogenous factors outside the model. The study recommended the need for a proactive business risk management and optimum leverage of the capital structure for investment decisions made by SMEs as well as periodic monitoring and measurement of financial performance at given intervals.
Corporate Governance Practices, Ethical Environment and Fraud Mangement among Bank of Uganda Supervised Financial Institutions.
(2023) Ssebuggwawo, Moses John
This study examined the relationship between corporate governance practices, ethical environment and fraud management among Bank of Uganda (“BOU”) supervised financial institutions. The study was a cross-sectional research design with a quantitative research approach. A sample of 181 BOU supervised financial institutions was used. Primary data was obtained from Chief Executive Officers, Internal Audit Officers and Accountants using a structured questionnaire instrument. SPSS v. 25 was used to analyze data, and results were presented and interpreted using frequency tables, correlations and regression analyses. This study found a positive association between corporate governance practices and fraud management (r=.588, p<.01). In addition, the study found a positive relationship between ethical environment and fraud management among BOU supervised financial institutions (r=.581, p<.01). Corporate governance practices and ethical environment contributed 45.1% of variances in fraud management. Although both variables were significant, corporate governance practices was a better predictor. Ethical environment is a partial mediator facilitating 35.9% in the relationship between corporate governance practices and fraud management and the study concludes that financial institutions require corporate governance practices and ethical environment to manage and control fraud. The study recommends: continuous improvement of corporate governance; promoting ethical environment; increased supervision by BOU; inaction of stringent penalties and punishments by BOU. This study suggests future research on corporate governance, ethical environment and fraud management among financial institutions in Uganda including; “A Board and Executive Officers’ perspective”; and “Corporate governance, ethical environment and fraud management among financial institutions in Uganda - A comparative analysis”.
Corporate governance, accountability and organisational performance of selected government agencies in Uganda
(Makerere University Business School Institutional Repository, 2015-06-01) Nimanya, Abas
The study attempted to explore and explain the relationship between corporate governance, accountability and organisational performance of selected government agencies in Uganda. Across-sectional quantitative survey design was used to collect data from selected government agencies. A sample size of 80 agencies was drawn from a population of 101 agencies basing on Krejcie & Morgan (1970). 61 public agencies were responsive from the sample size of 80 agencies. A self-administered Questionnaire was used to collect and analyze data using a statistical package for social scientists (SPSS) software. The findings revealed significant positive correlations between corporate governance, accountability and organisational performance. The findings revealed that corporate governance and accountability predict about 41.8% of organizational performance. These findings have both policy and managerial implications. The policy makers should put in place policy guidelines that enhance organizational performance. Management ought to enhance accountability through training, coaching and regular meetings that improve on organizational performance. The study recommends that governments‟ agencies should recruit employees who have proven accountability background and appropriate competences that enhance organizational performance.
Customer Attitude, Perceived Risk, Perceived Trust and User Adoption of Mobile Banking in Kampala Central Division.
(2023) Waako, Sharon
The study was carried out to examine the relationship between perceived risk, customer attitude, perceived trust and user adoption of mobile banking in Kampala central division. The study objectives were; to establish the relationship between perceived risk and user adoption of mobile banking in Kampala Central Division, to establish the relationship between customer attitude and user adoption of mobile banking in Kampala Central Division, to establish the relationship between perceived trust and user adoption of mobile banking in Kampala Central Division and to establish the mediating effect of perceived trust in the relationship between perceived risk and user adoption of mobile banking in Kampala Central Division. Data was collected using a self-administered questionnaire from 297 people with bank accounts. The Statistical Package for Social Scientists was used in analyzing the data. Correlation and regression analysis was also used. The study found out that perceived risk, customer attitude and perceived trust have a significant influence on the user adoption of mobile banking in Kampala central division. It also found out that there is a positive and significant relationship between customer attitude and user adoption of mobile banking and between perceived trust and user adoption of mobile banking whereas the relationship between perceived risk and user adoption of mobile banking was found to be negative and significant in the adoption of mobile banking in Kampala central division. Using the Sobel test, the study found out that there is a mediating effect between perceived trust, perceived risk and user adoption of mobile banking. Using regression analysis, the study found out that perceived risk, customer attitude and perceived trust explain 59.4% of the variance in user adoption of mobile banking. It was concluded that for banks to promote user adoption of mobile banking, demos on mobile banking usage on their websites to increase awareness about mobile banking, should give information on the security measures to make transactions secured and protected and should avail professionals to always help mobile banking users and give timely responses to facilitate adoption of mobile banking.
E-Learning Adaptability, Learning Environment and Student's Learning Productivity in Selected Universities
(Makerere University Business School, 2023) Kuteesa, Christine
The purpose of this research is to investigate the influence of e-learning adaptability and learning environment to students’ learning productivity in universities. The research problem was that in Uganda the productivity of students has reduced more especially in the Covid 19 pandemic period. This is more evident with the students of Master of Science in Accounting and Finance. Hence the research objectives were: to examine the influence of E-learning adaptability on students’ learning productivity, to examine the influence of learning environment on students’ learning productivity and to examine the mediating effect of learning environment in the relationship between E-learning adaptability and students’ learning productivity. The researcher used a cross-sectional quantitative survey design. The total population was 109 students from which a sample of 85 students was used. They were selected by simple random sampling. A questionnaire was used to collect data. The correlation results indicate that e learning and students’ learning productivity are significantly correlated (r = .827*, p<.01), learning environment and students’ learning productivity are significantly correlated (r = .863*, p<.01). The results also show that the independent variables can predict 78.2 percent of the variance in student’s learning productivity (Adjusted R Square = .782). More to that, learning environment significantly though partially mediates in the relationship between E-learning adaptability and students’ learning productivity. On that basis it was recommended that educational institutions and stakeholders should prioritize creating adaptive and supportive learning environments, investing in technological infrastructure, and psychological well-being, continuously evaluating and improving E-learning platforms, providing comprehensive training and support for e-learning tools, and offering diverse learning materials and tools to cater to the various needs and preferences of students, thereby enhancing overall learning productivity.
Environmental Management Practices, Intellectual Capital, and Sustainability Performance of Manufacturing Firms in Uganda.
(2023) Ainomugisha, Ritah
The purpose of this study was to investigate the relationship between environmental management practices, intellectual capital, and the sustainability performance of manufacturing firms in Uganda. The study adopted a cross-sectional research design combined with a descriptive and correlational research approach. The study population was 606 manufacturing firms, from which a sample of 234 firms was selected. Complete and usable questionnaires were solicited from 161 respondents, indicating a 70% response rate. The data were analysed using factor analysis, correlation, and regression. The study findings show that environmental management practices and intellectual capital are significant predictors of sustainability performance, predicting 58.5% of the variance in sustainability performance. Sustainability performance can improve if manufacturing firms prioritize investment in the development and enhancement of their intellectual capital, most especially human capital, and adopt sustainable and eco-friendly practices through the integration of environmental considerations into product and service development processes. This study contributes to the literature by providing empirical evidence of the link between environmental management practices, intellectual capital, and the sustainability performance of manufacturing firms in a developing country context. Owing to the study’s focus on manufacturing firms in Uganda, results may not be able to represent the perceptions of accountants of all companies in Uganda or other countries and further research is recommended to explore the perceptions of accountants in different industry sectors or countries to obtain a more comprehensive understanding of the relationship between environmental management practices, intellectual capital, and sustainability performance.
Financial Literacy, Efficiency of Market Intermediaries and Retail Investor Participation in Government Securities in Kampala.
(2023) Namaganda, Susan
The study aimed at establishing the relationship between financial literacy, efficiency of market intermediaries and retail investor participation in government securities in Kampala. The study employed a quantitative study research design using simple random sampling and a sample size of 242 out of 650 investors. Data were collected using self-administered questionnaires to collect data from the respondents. The study targeted 242 investors and firms and managed to acquire 174 representing a 71.9% response rate. The results revealed significant positive relationships between, financial literacy and retail investor participation, efficiency of market intermediaries and retail investor participation, financial literacy, efficiency of market intermediaries and retail investor participation in government securities. In addition, results revealed that financial literacy is a significant predictor of a retail investor participation in government securities in Kampala. The study recommends that the government should increase on the number of literacy programs through the Central Bank, Ministry of Finance by conducting massive campaigns across all major cities and the rural towns. To execute these educational programs, they will need help from Market Intermediaries who are knowledgeable hence the need to license more players through the Capital Markets Authority to be able to serve the big masses. With this plan the retail that is the ordinary Ugandan will be part of nation building as they will have their money invested with the government for a return and the government will be able to deliver the services they need. So, it’s a win- win scenario for both parties.
Financial Management Practices, Competitive advantage and loan performance of MFIS in Uganda
(Makerere University Business School, 2014-09-15) Akankunda, Brendah
The study examined the relationship between financial management practices, competitive advantage and loan performance of MFIS in Kampala region. The study aimed at investigating the cause of a sharp rise in loan defaults in loan performance. A conceptual frame work was developed relating financial management practices (Risk management, Working capital management and Budgeting) The motivation of this study was the fact that the Bank of Uganda and other stakeholders had directed their effort towards improving the performance of MFIS. Despite this, Bank of Uganda had highlighted declining loan performance of MFIS in Uganda. The research adopted a blend of cross sectional and descriptive research design and simple random sampling was used for the study. The population included 84 MFIS from which a sample of 70 was obtained. A simple random sampling technique was used. Primary data was obtained from 61 MFIS, providing a response rate of 87%. The data were collected using a self-administered questionnaire with perceptions and beliefs sought to a five point Likert scale. The data obtained were analysed using factor, correlation, regression and Normality tests. From the analyses, it was established that, financial management practices, competitive advantage have significant and positive effect on loan performance of MFIS with a total contribution of 43%. In reference to the findings of the Study, the researcher concluded that a significant positive relationship existed between financial management practices, competitive advantage and loan performance of MFIS in Kampala region. As such recommendations were made in line with improving and enhancing the financial management practices and competition of these MFIS such as risk management and working capital gaps assessment in order to achieve a competitive advantage for MFIS products for future loan performance. MFIS strategies to minimize losses require effective Bank management practices that may reduce poor loan performance.
Financial management practices, competitive advantage and loan performance of MFIS in Uganda
(Makerere University Business School Institutional Repository, 2014-09-01) Brendah, Akankunda
The study examined the relationship between financial management practices, competitive advantage and loan performance of MFIS in Kampala region. The study aimed at investigating the cause of a sharp rise in loan defaults in loan performance. A conceptual frame work was developed relating financial management practices (Risk management, Working capital management and Budgeting) The motivation of this study was the fact that the Bank of Uganda and other stakeholders had directed their effort towards improving the performance of MFIS. Despite this, Bank of Uganda had highlighted declining loan performance of MFIS in Uganda. The research adopted a blend of cross sectional and descriptive research design and simple random sampling was used for the study. The population included 84 MFIS from which a sample of 70 was obtained. A simple random sampling technique was used. Primary data was obtained from 61 MFIS, providing a response rate of 87%. The data were collected using a self-administered questionnaire with perceptions and beliefs sought to a five point Likert scale. The data obtained were analysed using factor, correlation, regression and Normality tests. From the analyses, it was established that, financial management practices, competitive advantage have significant and positive effect on loan performance of MFIS with a total contribution of 43%. In reference to the findings of the Study, the researcher concluded that a significant positive relationship existed between financial management practices, competitive advantage and loan performance of MFIS in Kampala region. As such recommendations were made in line with improving and enhancing the financial management practices and competition of these MFIS such as risk management and working capital gaps assessment in order to achieve a competitive advantage for MFIS products for future loan performance. MFIS strategies to minimize losses require effective Bank management practices that may reduce poor loan performance.
Financial Management Practices, Financial Accountability and Value for Money
(Makerere University Business School, 2023) Wamala, Henry
The purpose of the study was to examine the relationship between financial management practices, financial accountability and value for money of capitation grants in UPE schools. . The study was guided by the following research objectives: To examine the relationship between Financial Management practices (FMP) and Financial Accountability (FA); To examine the relationship between Financial Management Practices (FMP) and Value for Money (VFM); To examine the relationship between financial accountability (FA) and Value for money (VFM) and To examine the relationship between Financial Management practices (FMP), financial accountability (FA) and value for money (VFM) of UPE capitation grant. A cross sectional survey with the quantitative and qualitative research design was used to answer the research questions and examine the relationship between financial management practices, financial accountability and value for money of capitation grants in UPE schools. A correlation approach was used to establish the relationships between the study variables. The study also used a regression analysis to establish the predicting power of the independent variables (Financial Management practices (FMP), financial accountability (FA) over the dependent variable (Value for money (VFM). A sample size of 28 UPE schools was selected from a population of 33 UPE Schools. The unit of inquiry was the head teacher, deputy head teacher and a member of school management committee. The data was analyzed using the Statistical Package for Social Scientists (SPSS 17). Results showed that financial Management practices associates positively with Financial Accountability, Financial Management practices associates positively with Value for Money financial accountability associates positively with Value for Money (VFM) and Financial Management practices (FMP) and financial accountability (FA) accounts for 48.4% (R squared .484) variance in the value for money (VFM). The study therefore recommended that it is important for the UPE schools under the capitation grant to exhibit good Financial Management practices in form of financial records keeping, good financial internal control activities, proper budgeting, good communication and information flow and better monitoring of the activities as this helps improve on the Financial Accountability for the capitation grants. The concerned authorities must ensure that all the Head teachers of the UPE schools follow and use the control mechanisms put in place to on the capitation grant as they are in place but are not used by the respective parties. Resources should be put in place by government to ensure that Monitoring of the capitation grant activities is done regularly and as a routine by the assigned officers to the capitation grant and Period of conducting internal audits should be increased to quarterly instead of semiannually as this will help solve accountability challenges on time as they arise.
Financial Management Practices, Financial Accountability and Value for Money Performance of the Capitation Grant
(Makerere University Business School, 2014-11) Asiimwe, M. Samuel
As part of strategies to universalization of education, UN Millennium Development Goals and the Education for all goals, the government of Uganda launched the capitation grant policy for Universal secondary Education schools in 2007 at a pa capita rate of 41,000/= for every student. However there has been continued public outcry and audit queries raised by Auditor General and the IGG on the usage of this Grant and this provoked the undertaking of this research study. The purpose of this study was therefore to examine the relationship between Value For Money performance of the capitation grant in USE Schools with respect to the financial management practices and financial accountability.The study wasguided by the objectives to examine the status of financial management practices (FMPs), financial accountability andValue For Money Performance ofthe capitation grant and to examine the relationship between the study variables. A cross sectional research design of both quantitative and qualitative approaches was selected for this study. Bothprimary and secondary data sources were used. Data was collected using a self-administered close ended questionnaire, Interview guide and review of the selected documents and periodic reports. Collected data was sorted, edited and analyzed using a Statistical Package for Social Scientists (SPSS), in which Descriptive statistics, Factor Analysis, Correlation and Regression tests were all run to establish the status and relationship between the study variables. The findings of the study revealeda positive and significant relationship between Financial Accountability (FA) and Value for money (r =0.681, p<0.01) and regression results showed that the model explains 43.0% of the variations in VFM performance of the USE Capitation Grant. Having known the significance of FMP and FA, the researcher recommended that USE Schools need to ensurefor continuousreview of FMPs and FAin operationin order for the government of Uganda to achieve VFM performance of Capitation Grants in the USE Schools
Financial service outreach correlates Managerial competence and risk-taking behaviour
(Emerald Insight, 2015-03-30) Nkundabanyanga, Korutaro, Stephen; Opiso, Julius; Balunywa, Waswa
Purpose – The purpose of this paper is to establish the relationship between managerial competence, managerial risk-taking behaviour and financial service outreach of microfinance institutions (MFIs). Design/methodology/approach – In this cross-sectional and correlational study, the authors surveyed 52 branches of MFIs from a population of 60 branches of 20 MFIs in eastern Uganda. Two respondents, a branch manager and a senior loan officer, were the units of enquiry for each branch. The authors put forward and tested four hypotheses relating to the significance of the relationship between perceived managerial competence, risk-taking behaviour and financial service outreach using SPSS version 20. The authors established the hypothesized relationships using Pearson correlation coefficients and obtain a mediating effect of risk-taking behaviour using partial corrections and regression analysis. Findings – The results suggest positive and significant relationships between perceived managerial competence, risk-taking behaviour and financial service outreach. However, while the direct relationship between managerial competence and financial service outreach without the mediation effect of risk-taking behaviour of managers was found to be significant, its magnitude reduces when mediation of risk-taking behaviour is allowed. Thus the entire effect does not only go through managerial competence but majorly also, through risk-taking behaviour of managers. Research limitations/implications – This study did not control for environmental factors such as laws and regulations. As such the model may have been under fitted. Nevertheless, the study has introduced a clearer understanding that outreach performance in MFIs rests with competent managers in strategic positions operating in synergy with their risk-taking behaviour. The study informs policy makers that outreach performance of the MFIs depends on the quality of the competence managers have in addition to their risk-taking propensities. Practical implications – Efforts by the stakeholders to improve financial service outreach must be matched with appropriate competences and risk-taking behaviour of managers. Originality/value – The results contribute to extant literature by investigating two explanatory variables for financial service outreach and provide initial evidence of the mediating effect of intrinsic high risk-taking behaviour of managers. Results add to the conceptual improvement in risk-taking behaviour and lend considerable support for the behavioural perspective in the study of financial service outreach of MFIs.
Financing of Real Estate Investments.
(2023) Matsiko, Isaac
This study was about assessing the impact of financing real estate investment within Stanbic Bank. The study was initiated as a result of the over-accumulation of non-performing loan assets within the bank related to real estate investment financing. To get to the bottom of the problem research was initiated with the following specific objectives which were i) to examine the financing practices of real estate investment within Stanbic Bank Uganda, ii) to assess the challenges of financing real estate investments by Stanbic Bank Uganda and iii) To identify strategies of improving real estate investments financing by Stanbic bank Uganda. To achieve the above objectives a sample of employees from the Stanbic bank credit section was used. These constituted both lower and top-level managers in the bank. Out of the 103 administered, 90 questionnaires were successfully filled and returned and 13 were not filled, implying a response rate of 87.4%. Questionnaires and interview guides were administered in addition to 7 interviews conducted. A cross-sectional research design was employed and it included respondents in two categories level and managers. On the practices, it was established that the bank offered specialized credit targeting real estate investments, and land acquisition loans, provided both residential and commercial mortgage. Besides that, they offered construction finance to real estate investment firms and formed partnerships with real estate investment firms. The challenges facing banks in financing real estate investments, included inadequate collateral, high levels of non-performing assets, and failure to attend to other non-real estate investments by the bank because of concentrating on real estate financing. The solutions operating under a sound credit-granting process; maintaining an appropriate credit administration, measurement and monitoring process; and ensuring adequate controls over credit risk were identified. Based on the findings it was recommended that the bank management should review its credit policy and establish a specialized real estate investment portfolio.
Firm Characteristics, Innovation, and Financial Resilience under Austerity and Survival of Financial Institutions in Uganda
(Makerere University Business School, 2018-10) Mugumya, Elizabeth
Globally, the survival of firms is a much sought after by business managers and other stakeholders because of its underlying benefits in creating value for key stakeholders of a firm including boards, policy makers, regulatory agencies, shareholders, staff, suppliers and customers. However, it has remained elusive as statistics indicate that several giants such as Lehman Brothers and Enron collapsed partly due to their failure to manage shocks and uncertainties. Uganda is not an exception either as several indigenous firms have gone out of business, put under receiverships, forming mergers and others sold off. Faced with this uncertainty, a study was initiated to explore the relationship between firm characteristics, innovation, financial resilience under austerity and survival of financial institutions in Uganda. Specifically, the study was guided by the objectives of identifying the relationship between firm characteristics and survival of financial institutions, establishing the relationship between innovation and survival, assessing the relationship between financial resilience under austerity and survival of financial institutions, ascertaining the relationship between firm characteristics, innovation and financial resilience under austerity among financial institutions as well examining the combined relationship between firm characteristics, innovation, financial resilience under austerity and survival of financial institutions. The study employed a cross sectional research design in which views from CEO/General Managers, Operational officers, Chief finance officers and Risk officers from 44 financial institutions were sampled of which 21 banks, 4 MDIs and 15 insurance companies successfully responded giving a response rate of 40 (90.9%). Both descriptive statistics of mean and standard deviation as well as inferential statistics of correlation and regression analysis were used in the interpretation and analysis of the study findings. In addition, quantitative approach was also used in which numerical data was used to interpret the study findings. The findings found that unlike firm size, number of branches, employees and number of products, firm characteristics of turnover and category significantly relate to firm’s survival. Innovation is also predictive of firm survival. Financial resilience under austerity was significantly and positively related to firm survival. Moreover, the study findings revealed that a combination of firm characteristics, firm innovation and financial resilience under austerity explained a significant contribution in the survival chances among financial institutions. The mediating effect of financial resilience under austerity was found to be significant only with innovation. It was recommended that managers should put much effort on designing mechanisms aimed at boosting growth in turnover, invest in innovation and should devote much effort to increase their level of financial robustness if they are to remain in business
Government Subsidies and Financial Inclusion of Women in Saccos
(Makerere University Business School, 2023) Isabirye, Richard Katikiro
Financial inclusion can significantly improve vulnerable groups' livelihoods. This study contributes valuable insights into government subsidies' relationship on financial inclusion, particularly cash and non-cash subsidies to women in SACCOs. Using mixed-method approach, interviews with policymakers and surveys with 398 female SACCO members in Kampala City were conducted. The findings show that most respondents were generally satisfied (mean score ≥3, SD=1.44) with their financial inclusion, however, a significant negative correlation was found between government subsidies and women's financial inclusion. SACCOs should therefore create tailored products and involve women in planning, while the government should focus on education and training to nurture SACCOs' growth Key words: Financial inclusion, SACCOs, cash subsidies and non-cash subsidies
Improving on the loan portfolio performance in orient bank limited
(Makerere University Business School, 2014-11) Adong, Naome
Lending is the principal business activity for most commercial bank that has attracted a lot of investment in the banking sector across the globe. However, the lending activity has suffered significant losses and drop in profit due to continued economic slowdown, leading to poor portfolio performances which continue to prevail among financial institutions in Uganda. There has been less attention given to address the effect of portfolio performance, Hence the need for the study with the aim of improving loan portfolio performance with reference to Orient Bank Limited. Emphasis was put on the bank’s lending process, assessment of the banks loan portfolio performance and the measures adopted to improve loan portfolio performance. The study used cross sectional and descriptive research design. The population of the study was 62 employees from which 59 employees were selected to constitute the sample size. The selection was based on Krejcie and Morgan (1970). Sampling method applied was simple random sampling to pick employees from each branch. The data for study consisted of primary data which was collected from the bank using questionnaire and analyzed using SPSS version to derive descriptive statistics. Later presented in form of tables to draw conclusion and meaning out of the data presented. The findings revealed that the bank has the best lending process and procedures with mean values of 4.51 and standard deviation .458. The loan portfolio performance is poor as mean figures of the performance is 3.52 and standard deviation is .654. While measures adopted to improve the bank’s portfolio performance is good since it scored a mean value of 4.51 and standard deviation of .385. The bank needs to improve on its loan portfolio performance by evaluating on lending process/procedures and adopt appropriate techniques to improve on portfolio quality and performance.
Innovation, Export Commitment and performance of Coffee Producers, Processors and Exporting Firms in Uganda
(Makerere University Business school, 2017) Shafie, Abdirashid Ali
This study was carried out to examine the relationship between innovation, export commitment and export performance of Coffee producers, processors and exporting firms in Uganda. Specifically, it sought to establish how innovation and export commitment relate with export performance Coffee producers, processors and exporting firms in Uganda. The study adopted a correlational research design to establish the relationship between dependent and independent variables of the study. Data was collected from respondents by use of questionnaires. Simple random sampling techniques were used to select 36 firms out of the study population of 43 coffee exporting firms. Pearson correlations and multiple regression analysis were used to establish the relationship among the study variables. The correlations revealed that there was a statistically significant positive relationship between innovation r=.535, p-value<.005), export commitment, r=.677, p-value<.005,) and export performance of coffee export firms in Uganda. The general implication was about innovation and export commitment practices have a statistically significant positive effect on the export performance of Coffee producers, processors and export firms. In addition, multiple regression analysis was also carried out and revealed innovation is the most significant predictor to export performance of Coffee producer processing and export firms. Its relationship with export performance of coffee producer processing and exporting firms innovation explains 41.9% of variation in the export performance of coffee producer processing and exporting firms in Uganda; while the whole regression model explains 42%. Further the study was adopted mediation test so as to establish if export commitment mediates on the relationship between innovation and export performance of coffee exports in Uganda. However, result of the mediating test was revealed that export commitment was partially mediated on the relationship between innovation and export performance. The study findings were therefore recommended that managers of coffee producers, processors and exporting firms in Uganda should concentrate more on innovation and export commitment in order to enhance their export performance since two of these factors have a significant relation to good export performance.
Internal Controls, Managerial Competence and Financial Accountability in Technical and Vocational Institutions in Uganda
(Makerere University Business School, 2018-10) Baganzi, Amin
The purpose of the study was to establish the relationship between internal controls, managerial competence and financial accountability in technical and vocational institutions in Uganda. Internal control and managerial competence were the independent variables while financial accountability was the dependent variable. The study was guided by the following objectives: to examine the relationship between internal controls and financial accountability, to examine the relationship between managerial competence and financial accountability, to examine the predictive power of internal controls and managerial competence on financial accountability the study adopted a cross sectional survey design to study internal controls, managerial competence and financial accountability in technical and vocational institutions in Uganda. Primary data was collected using self-administered questionnaire issued to the respondents. The study population consisted of 128 respondents drawn from the technical and vocational institutions in Uganda. A sample of 97 was reached using Morgan and kreijcie table. Only 81 questionnaires were used for the analysis out of the 97 that were distributed to the respondents. Data was analyzed using statistical package for social scientists (SPSS) package and Pearson correlation coefficient was used to measure the strength of relationships between the variables understudy. The findings obtained revealed that there was a positive and significant relationship between internal control, managerial competence and financial accountability in technical and vocational training institutions in Uganda.

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