Internal Control System, Intellectual Capital and Performance of National Non-Governmental Organizations: A Case of West Nile Region

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dc.Contributer.SupervisorDR. Nkote Isaac Nabeta (PhD) (Makerere University Business School) & M/S Asinduru N. Harriet (Makerere University Business School)
dc.contributor.authorDriwale, Vincent
dc.date.accessioned2026-07-03T11:38:56Z
dc.date.available2026-07-03T11:38:56Z
dc.date.issued2025-06-17
dc.descriptionThis is a master's thesis.
dc.description.abstractThe Ugandan government has been enacting policy and institutional frameworks to bolster the efficacy of National NGOs, yet their performance in the West Nile region has continued to be subpar. The study sought to examine the predictive power of internal control system and intellectual capital on performance of National NGOs in West Nile. The researcher employed a quantitative and cross-sectional research design. A sample size of 32 national NGOs were selected out of 35 as guided by Krejci and Morgan (1970) sample size determination table. The validity and reliability of the instruments indicated that all variables being analyzed were consistent, with Cronbach's alpha coefficient for each variable measuring above 0.70 as recommended by Nunnally (1978) and Field (2009). The Pearson correlation coefficient was used to determine the relationship between the independent variables (internal control system and intellectual capital) and independent variable(performance), while linear regression was used to assess the predictive power of independent variables on the dependent variable. Statistical package for social scientists (SPSS) Version 25 was used to analyze the quantitative data. The study found a moderate positive relationship between internal control system and performance, as well as between intellectual capital and performance. This indicates a direct association between these variables and performance. The regression analysis revealed that the internal control system accounted for 28.1% of the variance in performance, whereas intellectual capital accounted for 26.4% of the variance. The regression model showed that internal control system and intellectual capital accounted for 23.4% of changes in national NGO performance. This implies that 76.6% of the performance changes were influenced by factors not examined in the study. The study recommends that NGOs should prioritize establishing and upholding strong internal controls as it has more predictive power over intellectual capital. This can be achieved through implementing control procedures, conducting risk assessments, enhancing information dissemination and ensuring control compliance. Additionally, Government and management need to establish strategies to manage intellectual capital through staff skill enhancement, operational efficiency, and fostering a creative culture, leading to overall improved performance. National NGOs should implement robust internal controls and prioritizing the management of intellectual capital by ensuring compliance with internal controls and investing in the development of intellectual capital, as both are essential for improving organizational performance
dc.identifier.citationDriwale, V (2025). Internal Control System, Intellectual Capital, and Performance of National Non-Governmental Organizations.
dc.identifier.urihttp://hdl.handle.net/20.500.12282/5616
dc.language.isoen
dc.publisherMakerere University Business School
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 United Statesen
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/us/
dc.titleInternal Control System, Intellectual Capital and Performance of National Non-Governmental Organizations: A Case of West Nile Region
dc.title.alternativeA Case of the West Nile Region. Makerere University Business School.
dc.typeThesis
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