Research Articles

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This will include all research articles published by all scholars of Kabale University in diverse disciplines.

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Browsing Research Articles by Author "Abanis, Turyahebwa"

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    Analysis of the effects of COVID 19 on the operations and sustainability of SMEs in South Western region, Uganda
    (African Journal of Business Management, 2021) Arthur, Sunday; Caleb, Tamwesigire; Abanis, Turyahebwa; Siraje, Kaaya; Eliab Mpora, Byamukama
    SMEs are considered huge boosters to the economy of Uganda. They serve as the engine and driving force for growth, development, innovation, economic prosperity and wealth creation of Uganda. The study aimed at establishing the upshot of COVID 19 on the operations and sustainability of SMEs in Uganda with a view to creating a lucid model for successful SMEs operations and improved performance. The study examined factors for efficient operations and sustainability for SMEs in Uganda. The study embraced a positivist quantitative approach with correlational design and cross sectional, survey design, underpinned on the interpretivism philosophy. The study used a sample of 205 SMEs working in Kabale, Kisoro, Rukiga, Rukungiri and Ntungamo. The findings revealed that COVID19 pandemic accounted for a significant variance in the operations and sustainability of SMEs in the selected boarder districts in Uganda. The study confirmed the hypothesis that the effects of COVID19 pandemic have positively affected performance, operations and sustainability of SMEs. The pecking order theory was largely supported by the study and resource based view lays the ground in explaining, sustainability, performance and operations of SMEs in Uganda. The study recommends that the respective government of Uganda authorities and partners offer appropriate liquidity intercessions to support SMEs in handling instant liquidity encounters, to avoid closures and bankruptcies.
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    Cost and Management Accounting Practices, ICT Usage and Performance of Secondary Schools in Uganda: A Case of South Western Uganda
    (Research Journal of Finance and Accounting, 2022) Abanis, Turyahebwa; Natwijuka, Crispus; Sunday, Arthur; Byamukama, Eliab Mpora
    This article accounts for the findings from a study conducted in secondary schools located in south western Uganda. The study was about Cost and Management Accounting Practices, ICT Usage and Financial Performance of Secondary Schools. This study adopted a cross-sectional and correlational design. Questionnaires were administered to 435 secondary schools. The Unit of analysis was secondary schools and the unit of inquiry was head teachers/their representatives.The findings indicate that the adjusted R² is 27.4% and the F-ratio (F = 9.122) is significant. This means that the total predictive power of cost and management accounting and ICT adoption account for 27.4% in financial performance of secondary schools. (R² = 0.274, p <0.01). The results supported the earlier set three (3) hypotheses in the literature review. The results emphasize that cost and management accounting practices highly influence financial performance of secondary schools.The study emphasized that Education is acute to the generation of strong, and enlightened countries, to which Uganda aspires to be. In recent years, Uganda Primary Education (UPE) has procreated large proliferations in the number of students yearning secondary education in Uganda. Private secondary schools have been established to encounter the superfluous demand. Without steadfast cost and management systems to guarantee stable financial performance, the secondary schools must, as any other enterprise throughout the world, become financially autonomous, their survival is in doubt.
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    Financial accountability mechanisms in local governments in Uganda: a case of Kabale District Local Government
    (Journal of Accounting and Taxation, 2021) Perpetua, Arinaitwe; Eton, Marus; Moses, Agaba; Abanis, Turyahebwa; Benard, Patrick Ogwel; Fabian, Mwosi
    The purpose of the study is to present financial accountability mechanisms in local governments, with reference to Kabale district local government. A cross-sectional research design, which used both quantitative and qualitative approaches to collect and analyze data, was adopted. Both simple random and purposive sampling techniques were used to select 117 respondents from 174 subjects. Questionnaires and personal interviews were used to collect data from respondents. Frequencies and percentages were used to analyze quantitative data, while direct quotes from interviews conducted among key informants formed the basis for qualitative analysis. Quantitative analysis was aided by software for document analysis (SPSS V 20.0). The study found out that service delivery was the most commonly used financial accountability mechanism, followed by financial reporting, expenditure control and budget. The paper therefore, concluded that service delivery is the most used mechanism of financial accountability, though the district’s local budget seemed unclear on reflecting the priorities of the local people. This paper suggests that the local government should ensure that the district’s budget demonstrates community preference; salaries and wages should be paid in accordance with the district’s approved budget; expenditures on development should always be as per the approved budget, and the mode of financial reporting, particularly on liabilities should be standardized.
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    Financial inclusion and the growth of small medium enterprises in Uganda: empirical evidence from selected districts in Lango sub-region
    (Journal of Innovation and Entrepreneurship, 2021) Eton, Marus; Fabian, Mwosi; Constant, Okello Obura; Abanis, Turyahebwa; Gilbert, Uwonda
    The growth and failure of small and medium enterprises has been a topic of discussions world over among policymakers and researchers. This study was guided by the following objectives: to examine the contributions of small medium enterprises (SMEs), to determine the challenges affecting small medium enterprises, to examine how financial inclusiveness supports the growth of small medium enterprises, and to establish the relationship between financial inclusion and growth of small medium enterprises. The study used a cross-sectional research design. Descriptive design was used and supplemented by inferential statistics. Correlation and regression analysis were adopted. The study revealed that financial inclusion is significant in supporting SME growth. The study further also revealed that the cost of acquiring and servicing financial services is high; there is also difficulty in using some of the financial services, and the way financial providers treat financial users, some lacked some degree of respect and dignity. The study recommends that financial providers should continue sensitizing the public on the available financial services beyond credit services, which are common and known. Digital financial service providers should encourage their clientele to use digitalized financial services which are cheap, secure, and risk averse. The cost of capital should also be reduced to encourage borrowing while SMEs should innovatively produce goods that can be competitive at both domestic and international markets.
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    Internal controls, corporate governance and fi nancial performance of MFIs in Uganda
    (Kabale University Interdisciplinary Research Journal (KURJ, 2022-12) Abanis, Turyahebwa; Eliab, Byamukama Mpora; Arthur, Sunday
    The article reconnoitered the rapport between internal controls, corporate governance and financial performance of MFIs in Uganda a case of Central Uganda. The study adopted a descriptive, cross-sectional and correlational design. The study covered 76 MFIs in Uganda with 332 respondents. The findings argument to a significant positive relationship between internal controls, corporate governance and financial performance of MFIs. Internal Controls and financial performance of MFIs (r = 0.651, P-value = 0.000), corporate governance and financial performance of MFIs (r = 0.562, P-value = 0.000). From the results, we sanction that internal controls, corporate governance, predict over 70.2% of the change in financial performance of Micro Finance Institutions in Uganda. The findings display a good model fit and fig.2 defines the model of internal controls and corporate governance on financial performance of MFIs in Uganda and is comprised of 3 magnitudes of Internal Controls in terms of Control Environment, Control Activities, Risk Assessment as well as corporate governance and their predictive power on financial performance of MFIs in Uganda. Figure 2 and table 1 and 2 clearly indicate that Internal Controls and Corporate Governance are significantly associated with financial performance of MFIs. The study spoke to pragmatic issues that have not been shielded in the literature, more especially in the microfinance industry Uganda. Besides, the study has attempted to negate or confirm whether the theoretical underpinnings are empirically supported in Microfinance Institutions in Uganda. Consequently, the study has underwritten to the lasting internal controls and corporate governance debate in the field of financial industry. The study has further established that internal control and corporate governance magnitudes operate in a synergic way to affect financial performance in Microfinance Institutions in Uganda.
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    Internal controls, corporate governance and fi nancial performance of MFIs in Uganda
    (Kabale University Interdisciplinary Research Journal (KURJ, 2022-12) Abanis, Turyahebwa; Byamukama, Eliab Mpora; Arthur, Sunday
    The article reconnoitered the rapport between internal controls, corporate governance and financial performance of MFIs in Uganda a case of Central Uganda. The study adopted a descriptive, cross-sectional and correlational design. The study covered 76 MFIs in Uganda with 332 respondents. The findings argument to a significant positive relationship between internal controls, corporate governance and financial performance of MFIs. Internal Controls and financial performance of MFIs (r = 0.651, P-value = 0.000), corporate governance and financial performance of MFIs (r = 0.562, P-value = 0.000). From the results, we sanction that internal controls, corporate governance, predict over 70.2% of the change in financial performance of Micro Finance Institutions in Uganda. The findings display a good model fit and fig.2 defines the model of internal controls and corporate governance on financial performance of MFIs in Uganda and is comprised of 3 magnitudes of Internal Controls in terms of Control Environment, Control Activities, Risk Assessment as well as corporate governance and their predictive power on financial performance of MFIs in Uganda. Figure 2 and table 1 and 2 clearly indicate that Internal Controls and Corporate Governance are significantly associated with financial performance of MFIs. The study spoke to pragmatic issues that have not been shielded in the literature, more especially in the microfinance industry Uganda. Besides, the study has attempted to negate or confirm whether the theoretical underpinnings are empirically supported in Microfinance Institutions in Uganda. Consequently, the study has underwritten to the lasting internal controls and corporate governance debate in the field of financial industry. The study has further established that internal control and corporate governance magnitudes operate in a synergic way to affect financial performance in Microfinance Institutions in Uganda.
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    Leadership styles, talent management and employee performance in the hotel industry in Uganda
    (Kabale University Interdisciplinary Research Journal (KURJ), 2022) Abanis, Turyahebwa; Moses, Agaba; Arthur, Sunday; Eliab Mpora, Byamukama; Sylvia, Kalembe
    The purpose of this paper is to examine how Leadership Styles, Talent Management Impact Employee Performance in the hotel industry in Uganda. This study was cross-sectional and also adopted a correlational research design. Data was processed by SPSS on a sample of 240 hotels. The findings revealed that there is a strong Correlation between Leadership Styles and Employee Commitment. The study also revealed that there was a strong positive significant relationship between Employee Commitment and Employee Performance with a Pearson correlation coefficient of 0.918. The study recommends that the management of three-star hotels should train their managers and staff in order to improve the leadership skills of the managers and ensure that leaders should have leadership skills which can improve the effectiveness of their group members hence improving the performance of the employees of hotels as whole. It is also recommended that the managers in hotel industry should improve their interpersonal skills which enables them to build good relationship among themselves and the employers as this boosts high morale and greater job satisfaction which eventually improve their performance.