Research Articles (Research Publications)

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    The Influence of District local government revenue collection on delivery of basic community services in Uganda
    (2017-04) Kaziba Mpaata, Abdul; Lubogoyi, Bumali; Okiria, John Charles
    The study examined the influence of local government revenue collection on the delivery of services in Masaka which is one of the oldest districts in Uganda. It focused on the following specific objectives; (1) the relationship between the existing tax base on service delivery; (2) the relationship between the existing mobilization capacity and service delivery; and (3) the effect of practicing transparency on the delivery of services in the district. The sample comprised market vendors and other small scale entrepreneurs who pay local tax in the district. Purposive sampling was employed in that only those local community members who pay taxes to the district authorities from their businesses were studied. This technique yielded sixty (60) respondents out of whom 23 were female. Results reveal that; (1) there is a positive and significant relationship between the existing tax base and the delivery of basic community services in the district [r = .382, p < 0.03]; (2) there is also a significant relationship between the existing mobilization capacity and the delivery of basic community services [r = .419**, p < 0.0001] However, alternative hypothesis for study objective (3) was not supported in that there was a negative and insignificant relationship between the existing transparency and the delivery of basic community services[r = .088, p> .504]. It was therefore recommended that if district local governments are to succeed in their revenue collection efforts, there must be significant steps taken to ensure that there is transparency in terms of tax assessment, award of tender and the general procurement of district services.
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    The effect of internal audit department function on the performance ofthe iinternal control system ofa public hospital in Uganda
    (2017-02) Kaziba Mpaata, Abdul; Lubogoyi, Bumali; Okiria, John Charles
    This study set out to examine the effect of the internal audit department function on the performance of the internal control system in a not-profit making hospital. It focuses on Mengo Hospital in Uganda. The research was based on the premise that the hospital sector in Uganda has witnessed modest growth over the last decade with numerous financial challenges that culminated into a significant decline in service delivery. One strategy that can work to ameliorate the situation is having in place a system of internal controls that this study examines A survey questionnaire approach was used for data collection from the different departments of the hospital. The study reveals that internal audit function has significant influence on the performance of the internal control system in public hospitals through the following; (1) management and reporting of financial information (β = .648, t = 7.508,p <0.001); (2) compliance with hospital laws and regulations (β = .311, t = 2.89,p <0.005);(3) adhering to accounting procedures (β = .600, t = 6.626, p <0.001); and (4) hospital professional finance management practice (β = .567, t = 6.072, p <0.001). It was concluded therefore that for public hospitals that are not-for profit, there is an urgent need for the governing bodies and top management to ensure that the internal audit function is not only independent as a department but also that such a department is empowered to monitor, verify and control the use of funds so that all the other departments are able to sagaciously carryout their responsibilities and obligations so as to influence the general service delivery and fulfil the mission that is geared towards patient care.
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    The effect of customer service on the client perceived performance of Barclays Bank Uganda
    (2017-02) Kaziba Mpaata, Abdul; Lubogoyi, Bumali; Okiria, John Charles
    The study examined the effect of customer service on the perceived performance of Barclays Bank Jinja Uganda. It was guided by the following objectives; (1) to establish the relationship between a sustainable customer service culture and the perceived performance of Barclays Bank Uganda; (2) to determine the effect of applied banking technology on the perceived bank performance; (3) to determine the relationship between customer service relations and the perceived bank performance; and (4) to determine the moderating effect of demographic variables of age of the respondent, gender, and education on the perceived performance of the Bank. A sample comprised 58 respondents who had bank accounts and used the bank services on a routine basis. Correlation results reveal that; (1) there is a strong relationship between sustainable customer service and the perceived performance of the bank (.425**, p<0.001) and the regression results support this relationship (β = .397, t = 3.170, p<0.003); (2) there was a significant effect of applied banking technology on the perceived bank performance (β = .501, t = 4.436, p< p<0.001); (3) on the contrary, it is also revealed that there is a negative and insignificant relationship between customer service relations and perceived bank performance (r = .202, p > .128). Concerning the moderating effect of the demographic variables, only age moderated the effect of customer service on the perceived bank performance. It was concluded therefore that while Barclays Bank has maintained its competitive edge in customer service, it has significantly improve on its relationship service marketing strategies in order to preserve its core competence of an international outlook already created.
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    The curse of financial decentralization to the upcountry districts in Uganda: the neglected service delivery correlates
    (2018-06) Kaziba Mpaata, Abdul; Lubogoyi, Bumali
    The study identified the variables in the financial decentralization policy that have been neglected so as to render local government service delivery a nightmare in Uganda using the upcountry district of Mbale. The population comprised Mbale Municipality administration covering employees in the office of the town clerk, finance department, health department, education department, engineering and works department and internal audit department. The specific objectives were; (1) to establish the relationship between various aspects of financial reporting and accounting and service delivery under the current decentralization; (2) to examine the relationship between the existing planning and budgeting practices and service delivery; and (3) to analyze the relationship between management of funds and service delivery. Results of the study confirm a positive and significant relationship between financial reporting, and accounting practices and the expected service delivery under the current decentralization [r = .832**, p < 0.0001]; (2) there is a positive and significant relationship between the existing planning and budgeting practices and service delivery [r = .752**, p < 0.0001]; and (3) there is a positive and significant relationship between financial management and service delivery [r = .911**, p < 0.0001]. It was concluded that financial reporting, accounting, planning and meaningful budgeting in the management of funds are key service delivery correlates that local governments must adhere to in order to ameliorate and reverse the trend that is leading financial decentralization to be a curse. It was recommended therefore that the central government should have a strategy to see distant things like local governments that are in the rural setting as if they were close and to take a distant view of close things like municipalities within and around the Capital City.
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    The relationship between supervisory leadership and healthcare service delivery in public hospitals in uganda: a personnel management issue
    (2017-08) Kaziba Mpaata, Abdul; Lubogoyi, Bumali; Kakumba, Umar
    The study examined the relationship between supervisory leadership provided by Iganga General Hospital in Uganda and healthcare service delivery. The main objective was to examine the relationship between supervisory leadership practiced in the hospital and perceived healthcare service delivery in Iganga General Hospital. The specific objectives were; (1) to determine the relationship between supervisory leadership and child and maternal healthcare services offered to patients; (2) to analyze the relationship between supervisory leadership and STI/HIV/AIDS and tuberculosis services; and (3) to assess the relationship between supervisory leadership and outpatient curative services. Results revealed that; (1) there is a significant relationship between supervisory leadership and; (i) child healthcare services (r = .374**, p < 0.0001); and (ii) maternal healthcare services (r = .460**, p < 0.0001). Similarly, there is a significant relationship between supervisory leadership and ; (i) STI/HIV/AIDS services (r = .349**, p < 0.003); and (ii) tuberculosis services (r = .409**, p < 0.0001). As expected, supervisory leadership associated significantly with outpatient curative services (r = .459**, p < 0.0001). Based on the findings; it was recommended that referral hospitals in Uganda and elsewhere should not neglect the supervisory leadership role emphasized in the human resource management literature to ensure significant service delivery in the various departments and units of such hospitals. In addition, government should motivate the hospital staff so that the supervisory leadership function is demonstrated with confidence and character.