Browsing by Author "Kasenge, Martin"

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    Accounting Information Systems usage and financial performance of the hospitality sector in Uganda:
    (Social Science and Human Research Bulletin, 2025-09-29) Kasenge, Martin; Namuli, Josephine; Arinaitwe, Evalyne
    This study examines how Accounting Information Systems (AISs) Usage accounts for financial performance of the hospitality sector in Uganda and adopted a systematic review method of the hotel sector with focus on Fort Portal City. To assess financial performance of hotels in Fort Portal City, literature and published reports about financial performance of the sector were reviewed for a period of 7 years from 2017 – 20224. This period provided a trend in performance of the sector in the city. The study included studies focusing on the overall financial performance of the hotels sector on one hand as well as those that have had detailed focus on either adoption or use of accounting information systems to manage business information with intent of informing decisions. Data were sourced from Google Scholar and Science Direct databases for the period under review. The collected data were synthesized and findings summarized in a thematic manner to aid discussions. Results indicate that accounting information systems usage positively and significantly predict financial performance of Hotels through aiding timely capturing and processing of information which informs decisions that are important to enhance profitability, liquidity and return on assets. Further still, AISs usage results into: higher transparency, better risk management, and stronger financial controls translating into better investment decisions and portfolio allocations. Based on the findings, researchers conclude that AISs usage positively and significantly predict financial performance of firms. The study thus recommends that firms/ hotels should consider investing in more advanced and efficient systems to improve their financial performance.
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    Contract management and operational performance of the road construction sector in Uganda: Evidence from the Uganda National Roads Authority
    (Centre for Research Implications and Practice, 2023) Muheesi, Alex; Kasenge, Martin; Ssebagala, Cyprian; Namuli, Josephine
    The study examined the effect of contract management on operational performance of the road construction sector in Uganda, a case of the Uganda National Roads Authority (UNRA) paying attention to three objectives: to examine the effect of contract administration; relationship management and contract monitoring on operational performance of UNRA. A cross sectional research design was used on a sample of 108 participants from whom questionnaires were used to collect data. SPSS (version 25) was adopted to process data while analysis was done through descriptive and inferential statistics. Findings revealed that all tenets of contract management studied are positively related to operational performance (contract administration: r = 0.53; p < 0.01, relationship management: r = 0.644; p < 0.01 and contract monitoring: r = 0.469; p <0.01). Results revealed that contract management explains 41.3% of the variation in operational performance of UNRA and that contract administration, relationship management and contract monitoring have a positive effect on operational performance with net contributions of 42%, 34.7% and 24.6% respectively. The researchers conclude that contract management positively predicts operational performance. The researchers recommend that the authorities at UNRA should pay keen attention to all dimensions of contract management adopted in the study since they all positively relate with and equally positively influence operational performance of the organization. By doing so, any occurrences that would jeopardize smooth flow of activities and works will be eliminated, hence harnessing operational efficiency.
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    E-Payment methods and e-Commerce growth in Uganda: evidence from Kampala - Uganda’s central business district
    (Goodwood Publishing (International Journal of Accounting and Management Information System), 2025-07-22) Kasenge, Martin; Butime, Arthur
    Purpose: The study assessed the effect of e-payment methods on the growth of e-commerce in Uganda, specifically focusing on the impact of e-wallets/e-cash, debit/credit cards, and money transfer services on e-commerce growth in Kampala. Research/methodology: A cross-sectional design was used with a sample of 384 participants. Data were collected through structured questionnaires, cleaned, organized, and analyzed using SPSS, employing correlation and regression models for inferential analysis. Results: The study found that e-payment methods, including debit/credit cards, money transfer services, and e-wallets/e-cash, positively and significantly associate with e-commerce growth. However, while debit/credit cards and money transfer services significantly predict e-commerce growth, e-wallets/e-cash have a positive but insignificant effect. Overall, e-payment methods account for 33.1% of the variation in e-commerce growth. Conclusions: E-payment methods, especially debit/credit cards and money transfer services, significantly contribute to e-commerce growth in Kampala. E-wallets show a positive but insignificant effect. To achieve sustainable impact, further support is needed for e-payment adoption. Limitations: The study focused on a limited range of e-payment methods, excluding others used in the sector, which affects generalizability. Additionally, only Kampala was studied, though other regions in Uganda also engage with e-payment systems. Kampala, as the central business hub, is a key area for innovations that spread to other cities. Contribution:. E-payment systems significantly predict e-commerce growth. Key e-commerce players should encourage the use of e-payments to foster trade growth, as their adoption will help stimulate e-commerce activity