Financial Reporting Practices, Investment Decisions and Financial Performance of Food and Beverage Companies: A Case of Metropolitan Kampala.
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Date
2025-11-06
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Makerere University Business School
Abstract
The manufacturing sector is crucial to a nation's economic growth in both developed and developing nations by creating jobs, reducing poverty, fostering new business ventures, supporting social progress and growth. Regardless, the manufacturing sector continue to struggle financially leading to closure and even downsizing in these companies. This dissertation reports the results of the study on financial reporting practices, investment decisions and financial performance of food and beverage companies in Uganda. The study examined relationships between financial reporting practices, investment decisions and financial performance of food and beverage companies in Uganda. This study employed a cross-sectional research design, focusing on manufacturing firms within the food and beverage sector as the target population. The unit of analysis was the individual firm, with operational and top-level managers serving as the units of inquiry. Utilizing the Krejcie and Morgan sample size table, a sample of 97 firms was drawn from a population of 124. Data collection yielded 86 fully completed and usable questionnaires, representing an 87% response rate. The collected data were analyzed using correlation coefficients and regression analysis in SPSS Version 27. The findings revealed that both financial reporting practices (*r* = 0.405, *p* < 0.01) and investment decisions (*r* = 0.341, *p* < 0.01) exhibited a statistically significant positive correlation with financial performance Given the findings, it is important that Food and beverage companies ensure that they have experienced staff that can ensure that there are proper accounting records that are prepared in accordance with the required reporting framework. Also, Food and beverage companies should promote project viability appraisal tools that are able to give proper guidance on which investment decisions to make.
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This is a master's thesis.
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Ahereza, E. (2025) Financial Reporting Practices, Investment Decisions and Financial Performance of Food and Beverage Companies: A Case of Metropolitan Kampala.(Unpublished master’s dissertation). Makerere University Business School, Kampala, Uganda.