Dissertations And Theses (Master's & Doctoral)

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    Financial Resilience, Technological Efficiency and Financial Performance of Financial Institutions in Mogadishu-Somalia.
    (Makerere University Business School, 2024-10-21) Abdinasir Omar Osobow
    The research examined relationships concerning financial resilience, technological efficiency, and the financial performance of financial institutions in Mogadishu-Somalia. The study has based on the resulting research objects to examine the relationship between financial resilience, and the financial performance of financial institutions in Mogadishu-Somalia, to assess the relationship between technological efficiency, and the financial performance of financial institutions in Mogadishu-Somalia and to determine the predictive power of financial resilience, technological efficiency, and the financial performance of financial institutions in Mogadishu Somalia. The study used a cross-sectional research design and a quantitative research methodology. In this study, the researcher handed out 108 questionnaires, of which 90 were returned, yielding a response rate of 83.3%. Regression and correlation techniques were used to analyze quantitative data. The study revealed that there is a significant positive relationship between financial resilience, and financial performance, a significant positive relationship between technological efficiency, and financial performance in financial institutions in Mogadishu-Somalia. The findings disclose that effective adaptability, flexibility, and robustness of financial inclusion are essential within financial institutions in Somalia. From the findings, the researcher argues that financial institutions need to correct their operation procedures, should need to spot opportunities in their operations, customize loan products, as well as having new products, deal with financial shocks well, and comply with applicable laws and regulations. This indicates that institutions should focus on these aspects to enhance their resilience and performance, which, in turn, can positive promote financial performance.
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    Top Management Commitment, Organizational Legitimacy and Environmental Management Accounting Practices in Hotels in Nakawa Division, Kampala.
    (Makerere University Business School, 2025-12-15) Kasasira Arthur
    This study set out to examine how top management commitment and organizational legitimacy influence the adoption and implementation of Environmental Management Accounting (EMA) practices among hotels in Nakawa Division, Kampala. The research was motivated by the growing pressure on the hotel sector to adopt environmentally responsible practices and the need to understand what drives or hinders the uptake of EMA tools within that context. Specifically, the study aimed to determine the relationship between top-level managerial support, organizational legitimacy, and the extent to which hotels use EMA practices in their operations. A quantitative research design was employed, using a cross-sectional approach to collect data from a sample of 210 respondents drawn from 52 hotels registered in Nakawa Division. The population comprised 60 hotels listed by the Uganda Registration Services Bureau, and the sample size was determined using the Krejcie and Morgan (1970) table. Data were collected using a structured, self-administered questionnaire consisting mainly of closed-ended questions measured on a 5-point Likert scale. The units of inquiry included five managerial and operational staff per hotel, targeting positions directly involved in environmental management and financial practices. The results revealed statistically significant and positive relationships between the independent variables and EMA practices. Top management commitment showed a moderate correlation with EMA practices (r = .502, p < .01), while organizational legitimacy also demonstrated a significant correlation (r = .447, p < .01). Multiple regression analysis confirmed that both variables were significant predictors of EMA practices, with an adjusted R² of 0.335, suggesting that 33.5 percent of the variance in EMA engagement could be explained by the combined influence of top management commitment (β = .398, p = .000) and organizational legitimacy (β = .317, p = .000). The study recommends that hotel management should embed sustainability leadership at all levels by appointing internal champions to bridge policy and operations. It also proposes the introduction of sector-specific regulatory guidance to further legitimize and support environmental accounting practices in the hotel sector. These findings contribute to a growing body of knowledge on sustainability in service sectors and offer practical pathways for embedding environmental responsibility in hotel management.
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    Organizational Culture, Accountants’ Competences, And Quality of Financial Reporting Among Commercial Banks in Uganda.
    (Makerere University Business School, 2024-10-30) Alex Angura
    The study examined the relationship between organizational culture, accountants’ competences, and quality of financial reporting in commercial banks in Uganda. The specific objectives of the study were; to assess the relationship between organizational culture and quality of financial reporting in commercial banks in Uganda, the relationship between accountants’ competences and quality of financial reporting in commercial banks in Uganda, the relationship between organizational culture and accountants’ competences in commercial banks in Uganda and the mediating role of accountants’ competences in the relationship between organizational culture and quality of financial reporting in commercial banks in Uganda. The study considered a correlation research design considering a quantitative research approach. It targeted 150 participants but 114 managed to respond back. Data was collected using a questionnaire. The study revealed that there was a moderate, positive, and significant relationship between organizational culture and financial reporting in commercial banks (r = .455**, p < 0.01) and the analysis revealed that organizational culture had a significant and positive effect on quality of financial reporting, with (Beta value = .217, p = .022 < 0.05). It was also revealed that there was moderate, positive and significant relationship between accountants’ competences and quality financial reporting in commercial banks (r = .545**, p < 0.01) and it was also revealed that accountants’ competences had a significant and positive effect on quality of financial reporting with (Beta value = .423, p = .000 < 0.05). The study results also indicated a moderate, positive and significant correlation between organizational culture and the quality financial reporting in commercial banks (r = .561**p < 0.01). The results indicated that Organizational Culture and Accountants’ Competencies together accounted for 31.8% of the variance in the quality of financial reporting. Results showed that accountants' competencies serve as a key mediator in the relationship between organizational culture and the quality of financial reporting in commercial banks. The Sobel test confirmed a significant mediation effect, with a notable z-value of 3.83352698 and a p-value below 0.05. The analysis revealed full mediation, as the direct effect became insignificant (c′ = -0.0203) once the mediator (accountants' competencies) was included in the model. It was recommended that commercial banks prioritize the involvement of staff members at all levels of the decision-making process to enhance organizational effectiveness and foster a more inclusive work environment. It was also recommended that commercial banks need to invest in comprehensive training and continuous professional development programs for their accountants to address the identified gaps in software proficiency, data accuracy, and financial analysis. Lastly, it was recommended that future reports provide detailed feedback on how various market events and significant transactions have impacted the bank's performance.
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    Relational Capital, Access to Finance and Business Growth of Women-Owned Bakeries in Kampala-Uganda.
    (Makerere University Business School, 2021-09-03) Alice Peter Zawadi
    Empirical evidence has shown that relational capital and access to finance are major determinants of business growth. However, little is known about the effect of such variables on business growth of women owned enterprises in Uganda. This study attempts to fill this gap. Using primary data collected from a sample of 108 selected licensed women owned bakeries situated in Kampala, Uganda, the relationship between relational capital and business growth of women owned bakeries was studied. In addition, the effect of access to finance on business growth of the women owned bakeries was also investigated. Furthermore, the study also explored the mediating effect of access to finance in the relationship between relational capital and business growth of women owned bakeries. The study used the ordinary least squares model estimation technique to achieve the research objectives. The findings indicated that relational capital through its measures of customer capital, supplier capital, and employee capital positively and significantly affect business growth. Specifically, and increase in customer relational capital increases business growth by 31 percent while an increase in supplier and employee relational capital increases business growth by 30 percent and 24 percent respectively. Regarding access to finance, the results revealed a negative and statistically significant relationship between cost of financing and business growth. The results indicate that an increase in the cost of finance reduces business growth by 27 percent. On the contrary, results indicated a positive and statistically significant relationship between the source of capital and business growth. An increase in the sources of capital by one unit increases business growth by 18 percent. Similarly, there is a positive and statistically significant relationship between possession of collateral requirement and business growth. An increase in collateral requirement owned by women in business increases business growth by 24 percent. The findings show no mediating role of access to finance in the relationship between relational capital and business growth. Overall, the findings suggest that women in business ought to implement strategies or measures geared towards improving relational capital while emphasizing the role of customer, supplier and employee relational capital. This implies that business relational capital in comparison to social relational capital is what matters most for women owned business growth. In reference to access to finance, the results imply that the cost of financing, collateral requirement and source of capital are key to growth of women owned businesses. These findings imply women should consider soliciting funds from cheaper sources if their businesses are to grow. Future studies may consider examining how relational capital and access to finance affects the survival of women owned businesses in Uganda.
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    Tax Morale, Business Formalization, and Tax Compliance Among Small Businesses in Mbarara City.
    (Makerere University Business School, 2024-11-06) Aijuka Bruce
    Tax compliance remains a prerequisite of every government, although it remains one of the major challenges that continues to be encountered worldwide. The purpose of this study was to examine the relationship between tax morale, business formalization, and tax compliance among small businesses in Mbarara City. In this study, the objectives were to; examine the relationship between tax morale and tax compliance; examine the influence between business formalization and tax compliance; and examine the influence between tax morale and business formalization among small businesses in Mbarara City. The study was a cross-sectional research design, which applied a quantitative research approach. The sample constituted 291 small business enterprises. A questionnaire was used to obtain data used herein, analyzed using SPSS v. 25, and interpreted based on correlation and regression analysis. The study found a positive relationship between morale and tax compliance; and a positive relationship between business formalization and tax compliance. The study established that both tax morale and business formalization influence tax compliance. It also found that tax morale is the better predictor of tax compliance among small business enterprises. This study concludes that tax morale and business formalization cannot be taken for granted as far as boosting tax compliance among small businesses is concerned. The research recommends Uganda Revenue Authority; intensify tax education programs; roll out a TIN registration campaign; continue enforcing the implementation of the EFRIS; and encourage the government to increase tax accountability.