Department of Business and Management Studies

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Academic Career Growth in Institutions of Higher Learning: A Case Study of Makerere University.
(Uganda Martyrs University, 2013) Baguma, Thomas William
BAGUMA THOMAS WILLIAM (2013-M102-20080) Academic Career Growth in Institutions of Higher Learning: A Case Study of Makerere University. The purpose of this study, conducted at the College of Humanities and Social Sciences, Makerere University, was to investigate the relationship between training opportunities, workload, induction and mentoring, and the academic career growth of staff at the college. The study is premised on an evidenced problem of low career growth among the academic staff, basing on the level of research intensiveness, staff publications, promotions and community outreach. From a broader perspective, the study justifies and underscores the relevance of the humanities and social sciences in driving social-economic transformation. Theoretical perspectives on work and rewards, namely the Herzberg Two Factor theory (1959) and the Equity Theory (1963) are cited to guide the study. The study uses a cross-sectional survey based on a random sample of 74 academic staff out of a target population of 118, representing a 63% response rate. Data were gathered by use of questionnaires, key informant interviews and document reviews, using both qualitative and quantitative approaches to data collection and analysis. The findings at a descriptive/univariate level indicate that staff were satisfied with the available training opportunities and guaranteed study leave, despite the resource constraints to undertake further training. Although research was being conducted, it was difficult to publish the findings in reputable international journals due to the subjectivity of research themes in the humanities and social sciences. Staff were further dissatisfied with workload management, especially in terms of overload and relevance to personal growth. Staff induction and mentoring are almost non-existent. At a bivariate level, the correlations of independent variables (training, workload, induction and mentoring) with staff career growth showed a positive relationship (P<0.05). Staff career growth increased with an increase in training, workload, induction and mentoring. However, by the regression model, the predictors of staff career growth were only academic rank and staff workload, with a statistical significance of P<0.003 and P<0.006 respectively. The study, therefore, recommends: (i) that staff workload should be well managed and aligned to career rewards. (ii) the MAWAZO, a publishing platform for the humanities and social sciences be revived and (iii) similar studies in future may adapt longitudinal approaches to these factors that may affect academic career growth, and perhaps, comparatively across academic Units/Universities. Key words: Human resource development, mentoring, induction, training, career growth.
Accounting Information Management and Performance of Small Business Enterprises: A Case Study of Mbale Municipality.
(Uganda Martyrs University, 2011) Maena, Daniel
MAENA DANIEL (2011-M104-40036) Accounting Information Management and Performance of Small Business Enterprises: A Case Study of Mbale Municipality The study sought to establish the relationship between accounting information management and performance of Small Business Enterprises (SBEs). The study undertook three objectives: to identify the effect of book keeping on SBEs performance, to identify the effect of accounting information use on performance of SBEs and finally, to ascertain the effect of accounting information storage on performance of SBEs. A cross sectional and correlational quantitative design was used with a sample of 134 respondents. The respondents were chosen from the SBEs operating in Mbale Municipality. Data were collected using questionnaires. Analysis was done using Pearson’s correlation and regression analysis and conclusions were thereafter drawn. The first objective of the study was to identify the effect of book keeping on performance of SBEs. It was revealed that book keeping has a significant relationship (p<0.01) with performance of SBEs and predicted about 12% (R2 = 0.12) of the observed variance on the performance of SBEs. Identifying the effect of accounting information was the second objective and it was revealed that it also has a significant relationship with SBEs performance and accounts for about 32% (Adjusted R2 = 0.32) of the observed variance on the performance of SBEs. Finally ascertaining the effect of accounting information storage was the third objective and it was ascertained that accounting information storage also has a significant relationship (p<0.01) with SBEs performance and also predicted about 16% (R2 = 0.159) of the observed variance on the performance of SBEs. The study, therefore, concludes that book keeping, information use and information storage as dimensions of accounting information management have a significant relationship on profitability as a measure of performance on SBEs. It is recommended, therefore, that there should be an introduction of computerised accounting system which will enhance proper book keeping and storage of data. It is also strongly recommended that SBEs should make use of accounting information in operation of their enterprises since it has a greater effect on their performance. Key words: Information, Management, Accounting, Enterprise, Business
Alternative Dispute Resolution and Management of Commercial Conflicts: A Case Study of the High Court Commercial Division of Uganda.
(Uganda Martyrs University, 2014) bareebe, Ngabirano ROsemary
BAREEBE NGABIRANO ROSEMARY (2014-M102-20106) Alternative Dispute Resolution and Management of Commercial Conflicts: A Case Study of the High Court Commercial Division of Uganda. This research was carried out to assess the extent to which Alternative Dispute Resolution (ADR) methods are applied in the management of commercial conflicts in Uganda. Litigants, especially business minded people want their issues resolved as rapidly and as cheaply as possible. This study aimed at evaluating the effectiveness of ADR as a tool for management, to manage commercial conflicts and commercial relationships. The objective was to determine the effect of mediation, arbitration, negotiation, and conciliation on the determination of commercial conflicts at the High Court Commercial Division. In this study, questionnaires were utilised to gather information from 110 respondents and semi-structured questionnaires were used to collect perspectives. The study briefly details the various techniques of the ADR process and provides insight into the application of the select forms of ADR in resolving commercial conflicts. Additionally, data collected from the respondents is presented and discussed in form of quotations and narrative themes as per respondents‟ views in regard to each objective of the study. Findings of this study revealed that the usage of ADR methods was lesser compared to formal litigation. Mediation and negotiation are the most prevalent choices of ADR techniques applied to commercial conflict resolution and that ADR as an approach saves the businessman‟s time and money. Mediation influences the outcomes in commercial disputes at 60.3 %, negotiation by at least 43.2%, arbitration at 23.9% and conciliation by 12.5%. Further findings revealed that the ineffectiveness incorporated into the current ADR system act as barriers to its optimal use by legal practitioners. To an extent, these barriers include: perceptions by the litigants who are unaware or unwilling to enter into ADR, the resistance by opposing counsel and the fact that ADR is not confined to legal rules nor does it provide for corrective measures like appeal. Improvements are recommended for development of ADR to achieve effective settlements which lead to increase the usage of ADR. This study concludes that the ADR methods introduce relatively less formal methods of conflict resolution; introduce consensual problem solving and are cost effective. The use of ADR has taken hold, though there is need to have a comprehensive policy framework. Key Words: Alternative Dispute Resolution, Commercial Conflicts High Court Commercial Division.
An Analysis of Employee Performance Appraisal and Morale in Total Uganda Limited.
(Uganda Martyrs University, 2006) Kwesiga, Alex
KWESIGA ALEX (2006-03-MBA-PT-023) An Analysis of Employee Performance Appraisal and Morale in Total Uganda Limited The study was conducted to analyse the performance appraisal and employee morale in Total Uganda Limited from 2004-2008. The purpose of the study was to determine the relationship between performance appraisal and employee morale in Total Uganda Limited. The study sought to identify the performance appraisal technique/s used, to establish the morale needs of employees, to determine the relationship between performance appraisal and employee morale and ascertain other factors affecting employee morale in Total Uganda Limited. The study took place at the head offices of Total Uganda Limited. A longitudinal study design was used, a questionnaire was set and sent to the respondents and face to face interviews were also done with some respondents. Stratified probability random sampling technique was used and then purposive and simple random sampling techniques were used to select respondents from each stratum. Both primary and secondary data were collected, verified, edited, checked, coded and analysed both quantitatively using the Statistical Package for the Social Sciences (SPSS) and qualitatively using narrations, opinions and attitudes. Frequency distributions were then run, cross tabulation done and graphs and pie charts drawn. The findings have revealed that Total Uganda Limited uses two types of performance appraisals namely Management by Objectives (MBO) and Graphic rating scales. It was also revealed that there are various types of employee morale lacking in Total Uganda Limited. It was also found out that there is a negative relationship between performance appraisal and employee morale and that there are other factors affecting employee morale in Total Uganda It is recommended that management of Total Uganda should assess the kind of morale needs required of its staff and find ways of fulfilling them in order to make staff become more motivated. It is also important that management of Total Uganda always fulfils what is discussed with staff during performance appraisals. The conclusion of the study was that performance appraisal has created low morale in most employees, and that Total Uganda Limited does not meet most of the morale needs of her employees. There is a negative relationship between performance appraisal and employee morale and there are various other factors affecting employee morale in Total Uganda like leadership style and educational levels of employees. Key words: Employee, Appraisal, Performance, Morale
An Analysis of the Challenges of Women Entrepreneurs and the Performance of Micro and Small Scale Enterprises in Uganda: A Case Study of Mukono District.
(Uganda Martyrs University, 2008) Ahabyoona, Faith Mugisha
AHABYOONA FAITH MUGISHA (2008-M102-20002) An Analysis of the Challenges of Women Entrepreneurs and the Performance of Micro and Small Scale Enterprises in Uganda: A Case Study of Mukono District. This study examines the “challenges” that affect the performance of women entrepreneurs in Uganda using Mukono as the case study; “challenges” here refers to factors limiting the growth and development of women entrepreneurship. Uganda is among the countries upholding the millennium goals in order to eradicate poverty and the use of entrepreneurship is a key aspect in this programme especially for major stakeholders that are women. Mukono district was chosen because it is a typical representation of both situations of rural but rapidly developing town located 25KM out of the city Kampala in the eastern direction. Performance for this study was interpreted to mean key factors of quantity produced, market readiness and availability, consistent in improvement of the production process and the price fetched by the products produced. This study examines the “challenges” that affect the performance of women entrepreneurs, the constraints they face, and the entrepreneurial ventures they have established over the past decade. The challenges examined included lack of access to trade financing, inadequate training and skills, limited access to product markets, high interest rates, poor bargaining power, socio- cultural ties, government policy on taxation, unfair labour laws and inaccessibility to equipment use. The entrepreneurial ventures invested in by these women entrepreneurs in the past decade include: agriculture, processing industries, retail shops and others that included all forms of cottage firms and online trading The primary objective was to explore the challenges that limit the performance of women entrepreneurs‟ micro and small scale enterprises in Uganda. This will help attract support to mitigate the challenges and help alleviate them from their present state of deprivation and poverty. From the findings of the study, it was discovered that lacking of access to trade financing, followed by inadequate training and skills ranked highest with 95% and 88% respectively. And the greatest possible strategy to counteract this state according to the survey was increased access to development skills and improved enterprise capital funding and each showed a 93% and 95% recommendation respectively. Key Words: Challenges, Women Entrepreneurs, Micro and Small Scale Enterprises, Mukono District.
An Analysis of the Financial Systems and Resource Management in the Anglican Church: A Case Study of Mbale Diocese.
(Uganda Martyrs University, 2011) Manana, Davis
MANANA DAVIS (2011-M104-40007) An Analysis of the Financial Systems and Resource Management in the Anglican Church: A Case Study of Mbale Diocese The study carried out was an analysis of the financial systems and resource management in the Anglican Church taking a case study of Mbale diocese. The researcher assessed the effect of budgeting, book keeping and financial reporting on the resource management in Mbale diocese. Purposive and simple sampling techniques were used in selecting respondents from the six archdeaconries with a stratified population of the synod, secretariat, clergy and parishioners enabling the researcher to explore the population of Mbale Diocese. The diocese covers the districts of Bududa, Manafa and Mbale where data were collected using the pre-tested self-administered questionnaires distributed to a sample size of 80 respondents. The analysis of data was done using frequency tables, bar charts, correlation and multiple regressions. It was observed that any changes in the dependent variable were explained by 51% of the variations in bookkeeping, financial reporting and budgeting. The R2 = 0.508 which shows that the independent variables explain the variations in the dependent variable by 51%. Study findings further revealed a positive correlation between the independent constructs and resource management, with financial reporting being the strongest (r=0.663), followed by budgeting (r=0.604) and book keeping (r=0.539). The study indicated that budgeting, book keeping and financial reporting exists in Mbale diocese as reflected by the needs assessments made, counting and recording of income as well as feedback in terms of financial reports. However, there is need for strengthening of these variables in order to improve on the resource management in the church through more sensitisation about these variables to all stakeholders. Key words: Financial, Resource, System
An Assessment of Quality Delivery of Water Service in Ensuring Customer Satisfaction: A Case Study of Dar es Salaam Region.
(Uganda Martyrs University, 2009) Nyange, Grace Dominick
NYANGE GRACE DOMINICK (2009-M101-10006) An Assessment of Quality Delivery of Water Service in Ensuring Customer Satisfaction: A Case Study of Dar es Salaam Region The study aimed at assessing the quality of water service delivery in meeting customers‟ expectations. The objectives of the study were: to find out the factors that lead to customer satisfaction, to assess the overall billing system and its impact on customer satisfaction, to examine the capacity of employees in relation to customer satisfaction and assess the challenges facing DAWASCO in attaining customers‟ satisfaction. The Methods used to collect data included: observation, questionnaires, and documentary reviews. Questionnaires were used since the study was concerned with variables that could not be directly observed such as views, opinions, perceptions and feelings of the respondents. The type of data collected were qualitative in nature, and the technique used to analyse the data was qualitative. The findings of the study revealed that the customers were not satisfied with the service provided by DAWASCO. This is evidenced by the disparity in the distribution of water in the city; areas like Masaki, Sinza and Mwenge get water 24hours while areas like Ubungo, Kimara and Tabata get water 1hour per day sometimes one day per week. The findings also showed that DAWASCO employees did not respond to customers complaints in time. Customers were also dissatisfied by the pressure of water which was very low. This caused the customer to receive the bill while they did not use the service. However, the study also shows that this was one of the reasons for the illegal connection which DAWASCO complains about. The study also recommends that meter technicians should conduct regular surveys to ensure that meters work effectively and efficiently. In case of water disconnection, DAWASCO employees must have enough proof that a customer is a debtor of the company before they can cut off the service. Customers must take their responsibility to immediately report to DAWASCO any leakage or illegal connection. Through this study the researcher has been able to demonstrate how effective DAWASCO can be in satisfying its well-regarded customers through identifying different factors which affect customers‟ satisfaction and making recommendations from improvement of its services to meet the needs of the customers. Key Word: Assessment, Quality Delivery, Water Service, Customer Satisfaction, Dar es Salaam Region
An Assessment of the Contribution of Individual Borrowers Credit Analysis to the Management of Loan Default Rates in Financial Institutions: A Case Study of DFCU Group Ltd.
(Uganda Martyrs University, 2006) Ssemmanda, Henry, Joseph
SSEMMANDA HENRY JOSEPH (2006-03-MBA-PT-072) An Assessment of the Contribution of Individual Borrowers Credit Analysis to the Management of Loan Default Rates in Financial Institutions: A Case Study of DFCU Group Ltd. This research considered an assessment of the contribution of borrower’s credit analysis to the management of loan default rates in financial institutions with a case study of DFCU Bank Ltd. Despite the credit analysis by banks, clients fail to fulfil their credit obligations thereby increasing the credit risk of the financial institution by defaulting on payments. The research was conducted in selected DFCU branches in Kampala where the researcher examined the borrower credit analysis methods used by DFCU Bank and their contribution towards loan default management. Bank credit committees conduct analyses through which loan applications are approved or rejected. The credit score determines the client’s credit worthiness by understanding character and establishing their capacity to pay loans, the nature and value of collateral involved and the general economic conditions before credit decisions are made. The client’s credit history was pivotal in determining their creditworthiness hence reducing the credit risk exposure of the bank. The credit history is contained on a financial card which Bank of Uganda through the Credit Reference Bureau has identified as an effective way of fighting loan disbursement irregularities in the sector. A cross sectional survey design provided an in-depth study of the client screening elements that determine client credit worthiness where both qualitative and quantitative methods were used for data collection. A stratified sample of seventy two respondents from Kikuubo, Owino and Market Street, representing seventy five percent of the staff in DFCU bank in Kampala was selected. Questionnaires, interviews, and informal discussions were administered to a purposive sample of staff in the credit department. The researcher noted that the credit history of clients was pivotal in determining their creditworthiness hence reducing the credit risk exposure of the financial institution. Key Words: Credit, Loan, Financial, Bank
An Assessment of the Effectiveness of the Tax Appeals Tribunal on Resolution of Tax Disputes: A Case Study of Eastern Registry.
(Uganda Martyrs University, 2011) Kisakye, Kintu Racheal
KISAKYE KINTU RACHEAL (2011-M104-40018) An Assessment of the Effectiveness of the Tax Appeals Tribunal on Resolution of Tax Disputes: A Case Study of Eastern Registry The study sought to assess the effectiveness of the Tax Appeals Tribunal in resolving tax disputes and focused on the Eastern Registry as a case study. The study was based on the following research objectives; to identify the challenges faced by the Tax Appeals Tribunal when conducting its work; to identify the strategies of improving the role of the tax appeals tribunal; and to establish the relationship between the performance of the Tax Appeals Tribunal and dispute resolution in Eastern Uganda. The study employed a cross-sectional study design and both quantitative and qualitative approaches. In total, a sample of 100 respondents was chosen who included TAT commissioners, URA officials, lawyers, accountants, judicial officers and tax payers. The data collection methods included the use of questionnaires and interviews, and were analysed using the Pearson correlation coefficient and regressions. The study findings revealed that: there are several challenges that the tribunal faces and these include but not limited to insufficient resources to enable it carry out its work, backlog of cases that have to be handled, gross political interference in its work, and delays in disposing of disputes; that there are strategies that could be adopted for improvement and these include more funding, need for politicians to distance themselves from the work of the tribunal and need to operate on the principle of impartiality. The relationship between performance of the tribunal and dispute resolution was found to be moderate and positive. The study concluded that although there are several challenges that the tax appeals tribunal faces, a number of strategies could be adopted for improvement since there is a positive moderate relationship between the performance of the tribunal and dispute resolution. The study recommended among other things, the need to amend the tax appeals tribunal Act so as to make the work of the tribunal very effective and that government should review the law that regulates the tax appeals tribunal. Key words: Effectiveness, Tax, Disputes, Tribunal
Assessment of Workforce Diversity and Business Performance in the Banking Sector: A Case Study of Centenary Bank, Mbarara Branch.
(Uganda Martyrs University, 2011) Kababiito, Annet
KABABIITO ANNET (2011-M102-20031) Assessment of Workforce Diversity and Business Performance in the Banking Sector: A Case Study of Centenary Bank, Mbarara Branch This study assessed how workforce diversity improves performance in the banking sector. Specifically, the study looked at the influence of social demographic characteristics diversity of employees on organisational performance; the relationship between task-related attributes diversity and organisational performance; and the relationship between employees‟ status diversity and organisational performance. A cross sectional design was used in the study for quantitative and qualitative analysis on a sample of 48 respondents. Data were obtained by use of a questionnaire, interview guide and secondary documents. The data were further analysed quantitatively and qualitatively. Quantitative data were analysed using the Statistical Package for the Social Sciences (SPSS) programme, version 17.0. Hypotheses were analysed with Pearson’s Correlation Coefficient Index (PCC) to establish relationships. Cross tabulations were carried out and frequency percentages calculated. Qualitative data were interpreted by composing explanations and substantiating them using the respondents‟ open responses. The study found out that social demographic characterises diversity of employees has an influence on organisational performance. There is a relationship between task-related attributes diversity and organisational performance. There is a relationship between employees‟ status diversity and organisational performance. The study, therefore, concludes that social demographic characteristics diversity influences the performance of the organisation in different ways. Task related attributes diversity enables organisations to enhance their performance. Employees‟ status diversity enhances the performance of organisations. The recommendations of the study are: organisations such as banks should have strategies for managing the social demographic characteristics diversity for its workforce. Management of organisations should also put in place strategies such as rotational deployment and capacity building and training to enhance performance of organisations. Management should also decentralise, departmentalise, carry out periodical trainings, mentoring courses, regular appraisals, promote and pay basing on efficiency to enhance performance. Key Words: Diversity, Workforce, Business, Banking, Bank
Automated Teller Machine Service and Customer Satisfaction in the Banking Sector: A Case Study of Nakivubo Stanbic Bank Branch.
(Uganda Martyrs University, 2014) Acidri, Deogratias
ACIDRI DEOGRATIAS (2014-M102-20008) Automated Teller Machine Service and Customer Satisfaction in the Banking Sector: A Case Study of Nakivubo Stanbic Bank Branch. The study assessed the influence of Automated Teller Machine (ATM) services on customer satisfaction in Stanbic Bank Uganda Limited (SBUL). It focused on the role of ATM operation, ATM accessibility, ATM reliability and ATM service security on customer satisfaction at SBUL. A cross sectional design was applied to collect and present data collected from 86 respondents. Pearson correlation matrix was applied to generate the results of the study objectives. The study showed distinctive results for the relationship between ATM service and customer satisfaction. The findings showed that ATM operation, ATM accessibility, ATM reliability and ATM service security were significantly related to customer satisfaction. The findings indicated that ATM service quality is not the only factor that could lead to customer satisfaction in the financial sector. In conclusion, all the findings on the relationships between ATM operation, ATM accessibility, ATM reliability and ATM service security revealed a significant effect on customer satisfaction. The findings on the regression analysis of 39.1% confirmed that ATM service was a major predictor of customer satisfaction in Stanbic Bank. The study recommends, therefore, that, management of Stanbic Bank offers specialised training to customers in the area of ATM service so as to foster reliability, accessibility as well as operation. The study recommends that in order to satisfy customers, Stanbic bank needs to deliver ATM services in an easier to use, accessible, reliable and secure manner. Likewise, to provide total satisfaction to customers, the management of the bank needs to carry out customer satisfaction surveys so as to assess whether its meeting customer expectations as desired by the customers of the bank. Key Words: Automated Teller Machine Service, Customer Satisfaction, Banking Sector, Nakivubo Stanbic Bank Branch
Automation of Tax Administration and Tax Compliance in Uganda: A Case Study of Uganda Revenue Authority, Kampala East.
(Uganda Martyrs University, 2013) Tumwine, Bosco
TUMWINE BOSCO 2013- M102-20060 Automation of Tax Administration and Tax Compliance in Uganda: A Case Study of Uganda Revenue Authority, Kampala East. The study examined the effect of automation of tax administration on tax compliance in Uganda, a case of Uganda Revenue Authority (URA), Kampala East. The study was underpinned by Goal setting theory, Social Justice Theory and Evolutionary pattern of taxes theory. The objectives were; to establish the effect of online registration of taxpayers on tax compliance in Uganda Revenue Authority Kampala East, to establish the effect of online filling of tax returns on tax compliance in Uganda Revenue Authority Kampala East and to establish the effect of online payment of tax on tax compliance in Uganda Revenue Authority Kampala East. The study used a case study design. The study population was 71 where a sample size of 59 was selected for the study. Out of these, 50 responded making a response rate of 84.7%. Data was collected using the questionnaire, interview guide and documentary review checklist. The findings of the study revealed that online registration of taxpayers affects tax compliance shown by R2 = 0.523. Online filling of tax returns explained 55.4% (0.554 *100) variations in tax compliance. Also online tax payments had an effect on tax compliance. This was shown by 55.4% (0.554 *100) variations in tax compliance were explained by online tax payments. The study concluded that online taxpayer registration, online filling of tax returns and online tax payments had a strong positive significant effect on tax compliance. The study recommends that URA should put more emphasis on dissemination of concrete tax knowledge (technical knowledge) when conducting its tax education campaign given that it has been found to positively affect taxpayer„s compliance behaviour. Also URA should work out mechanisms of interfacing its online payments services with commercial banks to enable taxpayers experience benefits of online payments and increased compliance. Furthermore, URA should utilise more of the expertise of the educational institutions like universities in its tax education activities given that they are better placed to provide the required technical knowledge. URA should make its online services more user friendly to the ordinary computer illiterate taxpayers since it was found out online services have a strong significant impact on tax compliance. URA should ensure that taxpayers take confidence of its service provision of on line services as being effective, efficient and economical, and making fair accountability for the resources entrusted to them by the taxpayer. This will improve taxpayers‟ perception of online services thereby improving taxpayer compliance. The government of Uganda and URA should also step up efforts of using more behavioural (non-economic) measures of encouraging online services of taxpayer registration, filing of taxpayer returns and online tax payment to all taxpayers to comply than concentrating on using deterrence (economic) measures to encourage compliance. Key Words: Automation, Tax Administration, Uganda Revenue Authority, Kampala East.
Barriers to Health Insurance Services Uptake in the Informal Sector in Kampala Central Division.
(Uganda Martyrs Universityty, 2013) Muhwezi, Darlington
MUHWEZI DARLINGTON (2013-M102-2011) Barriers to Health Insurance Services Uptake in the Informal Sector in Kampala Central Division. Health insurance services have been proposed as one of the strategies to protect the insured client from out-of-pocket payments that continue to hinder millions of people from accessing healthcare services. Out-of-pocket payments not only hinder access to healthcare but also caused financial catastrophe to some families and individuals as they strive to access the much needed healthcare. Despite the potential benefits and the availability of health insurance services in Uganda, the uptake of the services is still limited, particularly in the informal sector that compromises the biggest part of the population. The purpose of this research was to examine the relationship between knowledge, attitude, and financial barriers and the uptake of health insurance services in the informal sector in central division, Kampala City. The study was guided by the following specific objectives: a) to analyse the relationship between knowledge barriers and health insurance services uptake in the informal sector b) to examine the relationship between attitude barriers and health insurance services uptake in the informal sector c) to analyse the relationship between financial barriers and health insurance services uptake in the informal sector. The study adopted a case study design, incorporating both qualitative and quantitative approaches. The data collection tool was a questionnaire with both quantitative and qualitative items. The study used purposive followed by simple random selection to obtain 175 respondents in the informal sector in central division. Of these, 137respondents returned fully filled questionnaires. The data obtained was analysed using the Statistical Package for the Social Sciences (SPSS). Quantitative data was analysed using descriptive statistics of frequencies, percentages and mean. Qualitative data was presented thematically as quotations. The study found out that there was a positive strong correlation between knowledge barriers and the uptake of health insurance services, r (135) = .0773, p≤0.00. There is a positive correlation between financial barriers and the uptake of health insurance services, r (135) =0.473, p≤0.00. A multiple regression analysis showed that knowledge, attitude and financial barriers explain 63.4%, R square = .643. Knowledge and financial barriers are influential predictors of uptake of health insurance services. (Beta = .602, t-test = 7.530), (Beta = .220, t-test = 3.940) respectively. Attitude barriers were not an influential predictor of health insurance services uptake (Beta = .116). The study concluded that the uptake of health insurance services is negatively affected by knowledge gaps, and the uncertain financial situation of the informal sector. The study recommends that the key stakeholders should improve the flow of information to the informal sector to cover the knowledge gaps as one of the strategies to improve health insurance services uptake. Insurance companies should also provide flexible premium payment terms to suit the informal sector. Key Words: Health Insurance Services, Informal Sector, Kampala Central Division.
Board Characteristics and Performance of Commercial Banks: A Case Study of Guaranty Trust Bank (Uganda) Limited.
(Uganda Martyrs University, 2012) Ayano, Evelyn
AYANO EVELYN (2012 - M102 – 20006) Board Characteristics and Performance of Commercial Banks: A Case Study of Guaranty Trust Bank (Uganda) Limited. The study focused on board characteristics and performance of commercial banks in Uganda: A case of Guaranty Trust Bank (Uganda) Ltd. The research objectives were to; examine how board size affects bank performance, examine how board composition affects bank performance, examine how board diversity affects bank performance, examine how board culture affects bank performance and finally, to examine how the moderating effect of regulation affects corporate governance practices and organisational performance of a bank. The study was descriptive in nature, majorly employing the qualitative approach. Both primary and secondary data was used in carrying out the study. Primary data was collected using questionnaires and interviews, while secondary data was obtained from the Bank‟s annual reports for the financial years 2014 and 2015 and from the CAMELS ratings obtained from the Bank of Uganda quarterly reports on GTBank‟s composite performance during the same period. The data was then analysed using the Statistical Package for the Social Sciences (SPSS) and Chi-squares. The study findings revealed that; the board of directors plays a major role in determining the direction of the bank. Furthermore, the findings also revealed that board size and board composition significantly affect bank performance. However, the findings also revealed that board diversity has no significant impact on bank performance, but only the individual aspects of board diversity such as banking industry experience, directors‟ qualifications and expertise were found to have a significant impact on bank performance. Similarly, board culture was also found not to have any significant impact on bank performance, however, individual variables measuring board culture such as candour, team building/cohesion and board leadership were found to have a significant impact on bank performance. Finally, the research findings also revealed that Central Bank regulation has a significant impact on corporate governance practices and bank performance. Key Words: Board Characteristics, Commercial Banks, Guaranty Trust Bank.
Budget Management and the Survival of Saccos in Uganda: A Case Study of ISSIA Sacco in Western Uganda.
(Uganda Martyrs University, 2014) Twesigye, Mwerera Nobert
TWESIGYE MWERERA NOBERT (2014-M102-20059) Budget Management and the Survival of Saccos in Uganda: A Case Study of ISSIA Sacco in Western Uganda. The study examined the effect of budget management on the survival of SACCOs in Uganda with reference to ISSIA Sacco in Western Uganda. The study acknowledges that many SACCOs the world over are putting more emphasis on management and internal controls through budgeting. Despite this, however, most of the SACCOs have been riddled with financial scandals and management problems which have affected their financial performances and survival. Most SACCOs are heavily in debt such that they are not able to promptly and adequately disburse enough loans to their members. Using a cross-sectional descriptive survey design that employs qualitative and quantitative approaches, the study subjected 116 respondents; Sacco staff, Sacco members and board members, to interview guide and questionnaires. The study was based on three objectives; to examine the effect of budget planning on the survival of ISSIA Sacco, to examine the effect of budget monitoring on the survival of ISSIA Sacco and to examine the effect of budget accountability on the survival of ISSIA Sacco. In the findings, it was established that ISSIA Sacco prepares budgets which are in line with the objectives of the Sacco. However, budget preparation does not involve all stakeholders as most stakeholders do not attend annual budget planning meetings. ISSIA Sacco management ensures that resources are used for their planned purpose. However, management is not actively involved in implementing the budget. This study concludes that good budget management and regulatory framework are key for survival of SACCOs. The Sacco leaders are transparent and adhere to the rules, guidelines and bi-laws but some leaders are not trained and qualified for their jobs without enough experience to manage a financial institution. The study recommends that ISSIA Sacco should establish formal training mechanisms which will encourage staff to maximise their contribution towards the organisation‟s objectives and all stakeholders should get involved in budget execution in enhancing the overall budget implementation. Key Words: Budget Management, Saccos, ISSIA Sacco, Western Uganda
Budgetary Control Measures on Financial Performance in the Public Sector: A Case Study of Pakwach Town Council, Nebbi District.
(Uganda Martyrs University, 2010) Omach, Deo, Olore
OMACH DEO OLORE (2010-M102-20063) Budgetary Control Measures on Financial Performance in the Public Sector: A Case Study of Pakwach Town Council, Nebbi District This study was carried out on Budgetary Control Measures and Financial Performance in Local Governments using a case study of Pakwach Town Council-Nebbi District. The general objective was to find out how budgetary control measures affect financial performance of Pakwach Town Council. The specific objectives were, to establish the key budgetary control measures used in the town council; to establish the relationship between the key budgetary control measures used in the Council; and, to establish the impact of the key budgetary control measure on revenue performance of the council. Important concepts from works of different authors were reviewed and aligned to local government financial and accounting guidelines and statutory provisions on budgetary control to determine the ideal situation on the study variables and objectives. Qualitative and quantitative research designs were both adopted for the study. The case study method was used and the sample population was purposively selected. A questionnaire, interview guide and documentary checklist were used in data collection. The analysis was done using the Statistical Package for the Social Sciences (SPSS) programme and the Pearson’s correlation coefficient. The research findings revealed that budgetary control measures used in the local government did not attract equal attention from management during implementation. Budgeting and reporting were the most significant measures of budgetary control. Use of and actions on feedback reports is the least significant budgetary control measure. All the budgetary control measures identified were significantly correlated. A striking finding was, however, that the key budgetary control measure, planning-budgeting, had no significant impact on the revenue performance of Pakwach Town Council in the period of study. It was recommended that equitable attention should be put on all the budgetary control measures to achieve maximum financial discipline and, therefore, a fast track restoration on steady performance. Planning at budgeting level must begin from revenue estimation and not by first setting expenditure targets, so that the budget has a full bearing on the actual revenue collection. Other factors of interest which may enhance financial performance like human resource issues, auditing, the Integrated Financial Management Information System (IFMIS) and staff motivation, but fell outside the scope of this study should be considered for future investigation. Key words: Control, Budgetary, Financial, Performance, Public
Budgeting and Performance of Donor Funded Projects: A Case Study of Youth Alive Uganda.
(Uganda Martyrs University, 2008) Were, Winnie
WERE WINNIE (2008-M102-20083) Budgeting and Performance of Donor Funded Projects: A Case Study of Youth Alive Uganda. Donor funded projects are organisations which are born out of a need to address development shortcomings, are time bound often in remote locations. They also tend to be funded by limited budgets and set-up in an ad hoc manner especially when addressing emergencies to meet the beneficiaries‟ needs. These challenges have resulted in a spontaneous approach to operational issues with projects involving staff in developing budgets for priority activities to fit in the limited funding so as to achieve organisational performance through achieving the planned targets with the available funds. The aim of the research was to establish if there is a relationship between budgeting and performance of donor funded projects in Uganda. The Youth Alive project has reported unsatisfactory results from the period 2005 to 2008. Accordingly, there was concern to as to whether performance achieved by donor funded projects in Uganda had any relationship with the budgeting conducted therein, and hence, the need to establish this relationship. The objectives of the research covered the examination of the budgetary process in relation to performance of donor funded projects, establishment of the relationship between budgeting and performance of donor funded projects and investigation of the relationship between financial management practices and performance of donor funded projects in Uganda. The purpose of the study was for the donor funded projects in Uganda to appreciate the impact of budgeting on performance of projects and thereafter they would take corrective action. The research is expected to optimise and compliment efforts of the donor funded projects‟ managers and bring knowledge considering several factors such as involvement of project staff and setting clear policies during budgeting in order to achieve performance. A number of studies were reviewed to assess the advantages and limitations of integration, some successful and failed case studies, approaches to integration, specific examples of challenges in donor funded projects and a review of frameworks and their suitability in this research. The study was conducted as a case study and adopted a cross sectional analytical and ex-post facto design because most of the data were obtained from different categories of selected respondents and from already existing data from the end of project report. The sampling techniques used were purposive, simple random and stratified sampling. The tools used for data collection were the interview methods and questionnaire. The results of the survey were presented in tabular and graphical formats with narrative explanations. The results were analysed to establish the link between budgeting and performance of donor funded projects and it was found out that budgeting was not a significant determinant of performance of donor funded projects. In conclusion, donor funded projects can enhance their services in order to accomplish and harmonise the intended objectives. There is also need for donors to have flexible preferences. Key words: Budgeting, Youth, Project, Performance
Budgeting and the Quality of Health Service Delivery in Local Governments: A Case Study of Butaleja District Local Government.
(Uganda Martyrs University, 2008) Mutego, Ronald, Hangujja
MUTEGO RONARD HANGUJJA (2008-M102-20050) Budgeting and the Quality of Health Service Delivery in Local Governments: A Case Study of Butaleja District Local Government The objective of this study was to assess the influence of the budgeting process on the quality of health service delivery in Butaleja District Local Government. The research design adopted for this study was a quantitative descriptive study. The study had a population of 27,000 people who reside within Busolwe Town Council from which a sample 284 people was selected by both purposive and simple random techniques. The data were collected using interview questionnaires, document review and the analysis was done by use of the Statistical Package for the Social Sciences (SPSS) computer package. Correlation analysis was used to determine the relationship and significance between the budgeting process and the quality health services delivered in Butaleja District Local Government. The major finding was that there is no significant relationship between budgetary planning, budgetary control, and budgetary implementation and the quality of health service delivery in Butaleja District Local Government. Therefore, there is a strong need for Butaleja District Local Government to repackage its budget management approaches so as to scale up health service delivery. There is need to improve the human resource capacity in the health services sector, developing the stakeholder’s capacity, enforcing the existing laws, and revising the existing ones to march the existing service, fighting corruption at all levels of service delivery, enhance proper accountability and transparency, improve the level and timing of funding, and attention should be put to health service infrastructure. Key Words: Budget, Quality, Service, Health, Government
Budgeting Process and Budget Performance in Non-profit Making Organisations: A Case Study of Caritas-Masaka Diocesan Development Organisation.
(Uganda Martyrs University, 2014) Ssemanda, George William
SSEMANDA GEORGE WILLIAM (2014-M102-30007) Budgeting Process and Budget Performance in Non-profit Making Organisations: A Case Study of Caritas-Masaka Diocesan Development Organisation. Budgeting is an essential activity in business operations and has a great bearing on performance (Ackah & Agboyi, 2014; Hatten, 2015; Kariuki, 2010; Dropkin et al. 2011). The researcher focused on investigating the budgeting process and budget performance in non-profit making organisations taking a case study of Caritas- Masaka Diocesan Development Organisation (MADDO). The objectives of the study included; to establish the effect of budget planning on budget performance of Caritas MADDO, to establish the effect of participation and feedback on budget performance of Caritas MADDO and to examine the effect of budgetary control on budget performance of Caritas. The study was inspired by the expectancy theory of motivation developed by Victor H Vroom and expanded and refined by Poter and Lawler and others. In order to have an in-depth study, the research took a descriptive case study research design to establish the relationship between the independent variable (budgeting process) and the dependent variable (budget performance). Results of the study show that budgetary planning affects budget expenditure effectiveness and, therefore, influences budget performance of Caritas MADDO; budgetary control does not significantly influence any of the elements of performance and, therefore, doesn„t affect the budget performance of Caritas MADDO; participation and feedback affects both revenue and expenditure effectiveness, and, therefore, highly influences the budget performance of Caritas MADDO. It can be said that among all factors, budget participation and feedback is the most important element of the budget process and it has showed significant interactions with all elements of budget performance. Recommendations include but not limited to; Upholding and strengthening planning, control and level of feedback and participation as they measured and explained the budgeting process. The need for regular or periodic meetings at departmental and project level. There is need for the budgeting process for the different units/departments to be conducted in a workshop/unit meeting setting, so as to enhance participation of all the staff in the respective budgeting units. The organisation should create a self –governance framework that subdivides the hierarchical organisational structure into smaller self-managing units with managers that have authority to run their units as they see fit. Key Words: Budgeting Process, Budget Performance, Non-profit Making Organisations, Caritas-Masaka Diocesan Development Organisation.
Budgeting Process and Financial Performance in Cooperative Societies: A Case Study of Bugisu Cooperative Union Ltd, Mbale.
(Uganda Martyrs University, 2011) Kamuli, Masakala, Chris
KAMULI MASAKALA CHRIS (2011-M104-40014) Budgeting Process and Financial Performance in Cooperative Societies: A Case Study of Bugisu Cooperative Union Ltd, Mbale The study sought to examine the relationship between the budgeting process and financial performance in Bugisu Cooperative Union Ltd. It was guided by the following objectives: to examine full employee participation in the Budgeting Process, to examine the level of budgetary control and, to establish the relationship between the budgeting process and financial performance in Bugisu Cooperative Union Ltd The study used a case study design where both quantitative and qualitative approaches were applied. Both primary and secondary data were used in the study and data were collected using self-administered questionnaires. The instruments used were given to two experts to comment on the ambiguity, difficulty and relevancy of questions to ensure construct content and face validity. Data collected from the field were edited, coded, and categorised into themes. Thereafter, it was entered into a computer programme known as the Statistical Package for the Social sciences (SPSS). The population was selected using the Sloven’s formula on 80 staff who actively participate in the budgeting process of Bugisu Cooperative Union Ltd. These were selected using a proportionate stratified and simple random sampling technique and determined using the data from responses to 67 questionnaires which were analysed using SPSS Version 10 and Regression analysis. From the results in the regression coefficient table it was observed that financial performance is influenced by budgeting process. This was indicated by (Beta of 0.268) and (Sig = 0.033 < 0.05), meaning that financial performance is influenced by employee participation by 26.8%. This implies that other factors that affect financial performance are 73.2%. The results suggest that the budgeting process was appropriate, financial performance was acceptable and that there was a positive relationship between the budgeting process and the financial performance. Basing on the findings the researcher recommended the following: the level of participation be upheld and strengthened, have regular and periodic meetings to provide feedback, budgeting process for the different units be conducted in a workshop/meeting to enhance participation, much emphasis to be put on budgetary control and creation of a self-governance framework that subdivides the hierarchical structure into a smaller self-managing unit. Key words: Financial, Budgeting, Cooperative, Process

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