Professional Competences, Accounting Information Systems, Knowledge Management and Performance of Small and Medium Enterprises in Uganda.
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Date
2024-11-07
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Makerere University Business School
Abstract
This study examined the relationship between professional competences, accounting information systems (AIS), knowledge management, and the performance of Small and Medium Enterprises (SMEs) in Uganda. The study was motivated by the persistent poor financial performance and high failure rate of SMEs despite their significant contribution to employment creation and economic growth. Specifically, the study sought to examine the relationships between professional competences and SME performance, accounting information systems and SME performance, knowledge management and SME performance, and to determine the mediating effect of knowledge management on the relationship between professional competences and SME performance.
The study adopted a cross-sectional survey and correlational research design using a quantitative approach. Primary data were collected through structured self-administered questionnaires administered to managers, owners, and assistant managers of SMEs in Kawempe Division. A sample of 110 SMEs was selected from a target population of 156 enterprises using random sampling techniques. Data were analysed using the Statistical Package for Social Sciences (SPSS) through descriptive statistics, Pearson correlation, hierarchical regression, and mediation analysis.
The findings revealed that professional competences, accounting information systems, and knowledge management each had a positive and significant relationship with SME performance. Hierarchical regression results indicated that the three variables jointly predicted firm performance, while mediation analysis established that knowledge management partially mediates the relationship between professional competences and SME performance. The mediation effect accounted for approximately 18% of the total effect, demonstrating that improvements in professional competences enhance organizational performance partly through effective knowledge acquisition, sharing, and application.
The study concludes that strengthening professional competences, implementing effective accounting information systems, and institutionalizing knowledge management practices are essential for improving SME performance. It recommends that SME owners and managers invest in continuous professional development, strengthen accounting information systems, and promote knowledge management practices that support organizational learning, innovation, and competitiveness. Policymakers should also develop initiatives that enhance managerial competencies and knowledge management capabilities to foster sustainable growth and improved performance among SMEs in Uganda.
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This is a master's thesis.
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Citation
Mwesigwa, K. J. (2024) Professional Competences, Accounting Information Systems, Knowledge Management and Performance of Small and Medium Enterprises in Uganda. (Unpublished master's dissertation). Makerere University Business School, Kampala, Uganda.