Browsing by Author "Benard, Patrick Ogwel"
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- ItemAre internal controls important in financial accountability? (Evidence from Lira District Local Government, Uganda)(International Journal of Financial, Accounting, and Management (IJFAM), 2022) Eton, Marus; Fabian, Mwosi; Benard, Patrick OgwelPurpose: The study examined the importance of internal control systems in financial accountability in Lira District Local Government, Uganda. Specifically, the study determined the importance of control activities, control environment, and monitoring of controls on financial accountability. Research methodology: A correlational design to establish the relationships between internal control systems and financial accountability, and regression analysis to explain the importance of internal controls on financial accountability were adopted. Results: Internal control systems account for 55.4% of the variations in financial accountability. Specifically, control environment and monitoring controls bear significant effects on financial accountability while control activities do not. Contribution: This is one of the original studies to assess Lira District Local Government. The study validates the contingent theory and extends its application in public administration. Limitations: The input of stakeholders from the community was ignored. Future researchers should consider investigating the role of community participation on the performance of district local governments in Uganda.
- ItemCash Budgeting and Organizational Performance of Private Firms in Uganda: A Case of Kabale District, Western Uganda(International Journal of Management and Commerce Innovations, 2018) Eton, Marus; Fabian, Mwosi; Benard, Patrick OgwelCash budgeting should ensure that organizational expenditures match planned cash flows. The study sought to examine the role of Cash budgeting in improving organizational performance of private business firms in Uganda. The study adopted a correlation, descriptive and analytical design, with both quantitative and qualitative approaches being used. Data was collected by use of questionnaires which was self administered. A sample of 115 was chosen, the findings indicated the correlation between cashing budgeting and organizational performance (r = .638) which showed a strong association between the two variables. In addition (Adjusted R Square = .402) indicated that cash budget in the institutions investigated influences about 40.2% of the entire organizational performance. The findings also indicate that cash budgeting stabilizes profitability levels, ensures that organizational expenditures are kept in line with planned cash flows, which also enhances the capacity to predict the likelihood of excess cash. The study recommended that business organizations should focus on profitability levels more than struggling to meet their financial obligations. Performing organizations should establish sound liquidity management practices and should endeavor to employ strategic plans in realizing organizational objectives.
- ItemCash Management and Financial Performance of Business Firms in Northern Uganda a Case of Lira District(The International Journal of Business Management and Technology, 2019) Eton, Marus; Gilbert, Uwonda; Fabian, Mwosi; Benard, Patrick Ogwel; Dennis, OboteThe study sought to establish the effect of cash management on financial performance of business entities in Lira district. A cross sectional study design was adopted and data was collected by use of structured and closed ended questionnaire. Business owners who took part in the study confirmed high abilities in managing cash receivable, holding inventories and properly generating sufficient cash for meeting immediate obligations. However, the study found that the aforementioned practices were not sustainable with time due to incompetence in forecasting receipts and payments. This led to a conclusion that cash management has an insignificant effect on financial performance. The study recommended that Business associations like Uganda Chamber of Commerce, Uganda Manufacturers Association, in addition to Ministry of Trade and Commerce should consider providing trainings on cash management to existing and upcoming entrepreneurs to support them in developing cash management and other necessary business skills. There is also need for business owners to consider hiring business experts who can use different statistical models to forecast business performance.
- ItemCommunity management and sustainability of Gravity water flow scheme in Uganda, A Case of Rubanda District.(International Journal of Social Science and Humanities Research, 2020) David, Otika; Fabian, Mwosi; Eton, Marus; Benard, Patrick Ogwel; Godfrey, BarigyeThe study investigated community management and sustainability of gravity water flow scheme in Rubanda district, Uganda. The study adopted a cross sectional survey and descriptive research design. A descriptive research design was helpful in establishing how community management is essential in ensuring sustainability of the gravity water flow schemes in Rubanda. Both quantitative and qualitative approaches were employed in collecting and analyzing data, which was collected in a snapshot interaction between the researcher and field respondents. The study applied convenient sampling technique to select water users and water committee members. The study established that Community management appeared very insignificant in contributing to sustainability of gravity flow schemes. Efforts to incorporate gender in sustainability have yielded almost nothing. The government does not have adequate staffing to provide repairs and maintenance of rural water , the communities are able to mobilize funds for repairs and maintenance of water facilities but are not good at attracting external funding. The study recommends that Government, through its water and sanitation department at the district level should consider employing technical staff in water management to provide standby services to rural water communities. Community leadership should consider involvement of women in water management, as they are the most important users of the water facilities. Government, NGOs and private sector should train communities in fundraising, proposal writing so as to attract external funding for supporting sustainability of water facilities.
- ItemFinancial Accessibility and Poverty Reduction in Northern Uganda, Lango Sub-Region(Research Publish Journals, 2019) Eton, Marus; Picho Epiphany, Odubuker; Mary, Ejang; Benard, Patrick OgwelAccess to a well-functioning financial system can economically and socially empower individuals and in particular poor people, allowing them to better integrate into the economy of their countries and to actively contribute to their development and protect themselves against economic shocks. The paper examined the contributions of financial accessibility in supporting poverty reduction in northern Uganda. A cross sectional study design was adopted. The data was collected by use of structured and closed ended questionnaire. The findings revealed that financial institutions had not done much to reach the poor, which limits their productivity capacity and capacity to acquire productive assets. While there are isolated pockets of poverty reduction as expressed by participants’ ability to own personal assets and easily manage their dependency burdens, a few individuals have access to better health facilities. The strides to promote financial accessibility are highly commendable, though poverty remains problematic even among those who have access to financial resources. The paper therefore recommends that financial institutions should endeavor to offer financial management training to clients before extending credit to them, especially clients with some noticeable levels of illiteracy. There is also need for a comprehensive analysis on the current poverty reduction models and their impact on the very poor, in terms of production capacity, owning productive assets and living meaningful lives.
- ItemFinancial 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, MwosiThe 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.
- ItemFinancial Inclusion and Economic Growth in Uganda A case study of selected districts in Western Uganda(International Journal of Advances in Scientific Research and Engineering, 2019) Eton, Marus; Gilbert, Uwonda; Fabian, Mwosi; Godfrey, Barigye; Benard, Patrick OgwelThe study was conducted to examine the role of financial inclusion in economic growth basing on selected districts from western Uganda. The researchers adopted a cross-sectional survey design and both quantitative and qualitative approaches were used in data collection and analysis. The study used simple random and purposive sampling techniques to select a total of 194 respondents. The findings revealed that financial inclusion is significant in supporting economic growth; it upholds equitable distribution of growth benefits, transforms peoples’ way of living, enhances capital creation and empowers people to go for financial services that are germane to their needs. The study indicated that Uganda’s population living below the poverty line is falling, which sounds precise in the context of national income but very unseemly in the context of household income. While there are indicators of reduced constraints to accessing to working capital, reduced constraints to accessing financial services, effective use of economic resources to produce goods and services, those in business do not see the efficacy by government agendas geared to supporting international trade or investment. The study, therefore, recommends that there is a need for the government to review and redesign her policies on international trade business and support for homegrown investments. There is a need for quantitative metrics to ascertain the extent to which household income is proportional to national income. Several papers have recommended government interventions in financial accessibility.
- ItemFinancial Inclusion and Women Empowerment in Uganda A Case of Lango Sub Region, Northern Uganda(Economics, Commerce and Trade Management: An International Journal, 2018) Eton, Marus; Fabian, Mwosi; Benard, Patrick Ogwel; Charles Edaku; Dennis, OboteWomen empowerment has taken a center stage in the present development agenda. The study examines the role of financial inclusion in supporting women empowerment in Lango sub region, Northern Uganda. Using both purposive and simple random sampling a Sample of 126 respondents was selected with a response rate of 100% realized. The study found out that financial support appeared to be sparse, The regulations, supervision and monitoring of some of these firms was lacking, causing many women to lose their savings with such firms. The study therefore recommended that Government should establish buffers to serve as collateral security for women who intend to secure financial credit. Financial service providers should lower down the costs of operating accounts for the financial inclusiveness of women, particularly women from rural areas. Government should tighten monitoring, regulating and supervisory policies of financial service providers to restore public trust in financial institutions in Uganda. Financial services providers, government and other development partners should offer both formal and informal business education training.
- ItemFinancial Literacy, Cash Management and Business Growth in Kampala City Council Authority, Uganda(Economics, Commerce and Trade Management: An International Journal, 2018) Eton, Marus; Miria Nyangoma; Fabian, Mwosi; Benard, Patrick Ogwel; Barige Godfrey; Godfrey, BarigeThe study sought to establish the relationship between financial literacy, cash management and business growth in Kampala city council authority. The study design used was descriptive and correlation in nature. The study revealed a moderately high level of financial literacy, a moderate level of cash management and a moderately high level of business growth among the businesses investigated. Financial literacy confirmed in adequate knowledge on how to expand and capitalize money in addition to warranting a portion of their regular income saved in assets. It was noted that most businesses grow out of paying their debtors promptly, using loaned capital efficiently and perhaps cash planning practices. In the long run, most businesses end up into bankruptcy associated to using borrowed funds for improving standards of living. It is a common practice in Uganda for one to emerge as a promising investor, live a posh life and registered in bankruptcy within less than a decade of his business career. The study recommended that the Private Sector Uganda, Uganda Manufacturers’ Association, Uganda Chamber of Commerce; and other trade organizations should include training business men and women around the country on sound financial management. There is need to further sensitize the public and business owners in particular on the risks associated with borrowed capital. Business owners should further avoid running for credit because it is cheap and available. Business owners should always align their borrowed capital with business objectives lest they divert funds intended for business growth into improving their standards of living by spending lavishly.
- ItemGovernment interventions in supporting SME growth in Lira district, northern Uganda(International Journal of Emerging Research & Development, 2018) Eton, Marus; Charles David Ebong; Fabian, Mwosi; Benard, Patrick OgwelPromoting economic growth without attendance to register business time, business education investment and non-gender based business growth is outrageous. The study sought to examine the role of Government interventions in supporting the growth of SME’s in Uganda a case of Lira District. Data were collected by use of the self-administered questionnaire in Erute counties and Lira Municipality. A sample of 167 respondents was chosen from the respondents and the response rate was 100%. Simple random sampling and stratified sampling was conducted. The study discovered that inadequacy of collateral security and struggle for financial resources come into view to limit the use and access to financial services. The finding indicates the correlations between entrepreneurship intervention and financial accessibility intervention (r = .628; p < .05) was relatively strong and statistically significant. The study recommended that Government should promote collateral security-free financial services to encourage entrepreneurs to access credit financing. The government organ charged with registration of business should promote online and decentralized registration. National budgets should prioritize investments in business education to promote business and entrepreneurship training. In addition, government and development partners should promote non-gender-based business growth to allow for participatory inclusiveness.
- ItemHuman Resource Capabilities, Financial Support and Enterprise Development in Nebbi District, West Nile Region Uganda(International Journal of Emerging Research in Management &Technology, 2018) Eton, Marus; Charles David Ebong; Fabian, Mwosi; Deus Mutesigensi; Benard, Patrick OgwelThe study examined the role played by Human resource capabilities, financial availability in supporting enterprise development in Nebbi, west Nile region in Uganda. Purposive and simple random sampling was used and the selected sample of participants was 120. The study found out that Enterprise developers seem to understand the role of financial support and that lack of human resource capabilities encounter increased financial cost. Access to credit is still a challenge due to lack of understanding of SMEs by banks. The study recommended that government should support enterprise development by providing an environment which promotes business, provide access to credit, provide affordable interest rates, and provide subsidies to local enterprise developers. Universities should also develop skills that match employment needs.
- ItemInformation and Communication Technology Adoption and the Growth of Small Medium Enterprises in Uganda: Empirical Evidence from Kampala City Council Authority(Human Resource Management Academic Research Society, 2019) Eton, Marus; Constant, Okello Obura; Fabian, Mwosi; Benard, Patrick Ogwel; Mary, Ejang; Francis, OngiaThe study used cross sectional study design and data were collected from business owners operating within the divisions of Kampala Capital City Authority. The study found out that the level of ICT adoption in Kampala Capital City Authority was moderate. ICT adoption was mostly marked with establishment of separate IT department, use of bulk SMS, printers, scanners and photocopiers. Specialized ICT skills, regular updates and outsourcing of ICT functions appeared to be a key challenge businesses face in ICT adoption. The findings however, indicated that growth of SMEs is a conglomeration, of which adoption of ICT is a microcosm. The study recommends that Government of Uganda through Ministry of Science Technology and Innovation and Ministry of Finance Planning and Economic Development should consider promoting ICT business growth by sponsoring business software development, and distributing the same at subsidized costs. Training institutions should strengthen the ICT training programs by aligning them to the required job demands as dictated in the field of business. Government should also promote the application and adoption of ICT e-business by slashing the exorbitant taxes charged on the use of these products. Government should stimulate entrepreneurship development training to curb the shortfalls in staff competence, individual job creation and profitability skills.
- ItemInternal Control and Budget Implementation in Kabale District Uganda(International Journal of Science and Research (IJSR), 2019) Eton, Marus; Caroline Murezi; Fabian, Mwosi; Benard, Patrick OgwelThe study saught to establish the effects of internal control systems on the budget implementation in Kabale district local government. A cross sectional study design was used and a sample of 176 respondents was chosen for the study. The study found a correlation between internal control and budget implementation (r = .568; sig. < .05) which was moderate. The study revealed that Kabale district local government had the internal controls systems mechanisms to manage risks but the actual management of risks and fraud was indeed very weak. Segregation of duties and periodical evaluation of staff were low. The policy makers at Kabale district local governments demonstrate oversight to implementation of planned activities just for the sake, otherwise, proposed projects were poorly coordinated and in some cases abandoned before completion. Though there appeared to be evidence of operating surplus budgets, the time when such budgets were passed remain in obscure to a number of concerned citizens. Internal control systems on budget implementation were indeed small and attributed majorly to management’s laxity in enforcing the existing internal controls. The study therefore recommends that Government, through the concerned organs should hold accountable the persons in charge of overseeing national and local government programs. Management at local government level should tighten and strengthen the internal control systems, sensitize local government staff at all levels to ensure adherence to existing controls to minimize fraud or corruption and reporting errors as much as possible. There is urgent need to evaluate local government staff and segregate their duties.
- ItemInternal control systems and financial accountability in Uganda: A case of selected districts in western Uganda(International Journal of Commerce and Management Research, 2018) Eton, Marus; Caroline Murezi; Fabian, Mwosi; Benard, Patrick OgwelThe study sought to examine the role of Internal Control system in supporting financial accountability in Uganda. The study found out that the relationship between internal control systems and financial accountability in local governments appeared to be weak, and the actual contribution of internal control systems in the financial operations of the district is negligible. The study however, revealed that internal control system is inadequate in accounting for the staffing gaps in local governments and the untimely release of financial reports. Staff in the local governments investigated, particularly those handling finance related matters had low training in financial accountability. Underpinning this truth is the fact that government grants are not allocated in accordance with grants procedures and later funds diversion. It was revealed for example, that withholding tax deductions are unaccounted for. These deductions are made by the finance department, yet the records indicating their remittance to Uganda Revenue Authority are lacking. The study therefore recommends that Political leaders and other interest groups should stay away from dictating on how public funds should be used. Instead of rigidly interfering with the actual implementation of local government programs, they should execute their constitutionally defined role of supervising and monitoring government programs for the benefit of the masses. There should be urgent recruitment of staff in local governments to bridge the staffing gap and staff should be trained on the current finance management systems to speed up financial reporting system and timely release of financial reports. The Local government staff who did not remit the withholding tax and misused it, should be made to refund the misused funds or be disciplined immediately.
- ItemInternal Control Systems, Working Capital Management and Financial Performance of Private Institutions in Uganda: An Empirical Study in Mbarara District(International Journal of Research in Engineering, IT and Social Sciences, 2020) Eton, Marus; Fabian, Mwosi; Siraje, Kaaya; Benard, Patrick Ogwel; Edward, AhabweThis research adopted a cross-sectional and descriptive design. Data was collected using self administered questionnaire from those operating businesses in Mbarara municipality. Data was analyzed using a multivariate analysis technique and presented descriptively using mean, standard deviation and coefficient of variation. The study revealed that the businesses were weak at aligning their operations with set business procedures, guidelines and national laws The study also established that the current level of internal control systems is moderately effective. These are commendable practices especially in small and medium enterprise businesses. The moderate relationship between internal control systems and working management confirms the likelihood that these businesses conduct regular financial audits and endeavor to maintain reliable financial records. The study recommended that there is need for businesses to align their operations to national standards and also train their staff in internal control activities that ensure adherence to principles of accounting and financial records. Government has a role to play in protecting nationals against consumption of goods and services that do not measure to national or international standards
- ItemParticipatory Budgeting in Local Governments:The case of kabale district local government, uganda(International Journal of Emerging Technology and Innovative Engineering, 2019) Eton, Marus; Perpetua, Arinaitwe; Fabian, Mwosi; Benard, Patrick Ogwel; Arthur, Sunday; Labson, TuryamushangaThe study established the contribution of participatory budgeting in Kabale district local government. Using a cross-sectional research design, in which both quantitative and qualitative approaches were adopted, the study investigated 117 units; which were randomly and purposively selected from 174 subjects. The study adopted self-administered questionnaires and interview guides to collect data. Frequencies and percentages were used to analyze quantitative data while direct quotes from interviews supported qualitative analysis. Quantitative analysis was supported by software for document analysis (SPSS V 20.0). The study investigated the contribution of participatory budgeting from the viewpoints of information sharing, codes of conduct, facility for citizen complaints, and stakeholders’ consultation. The study found stakeholders’ consultation as the most important contribution of participatory budgeting. However, it was undermined by the absence of clear rules and procedures that govern budget consultative meetings. Since all the constructs used in measuring the contribution of participatory budgeting in Kabale were above average, it was concluded that participatory budgeting is practiced in Kabale district local government and is generally important. In recommendation, Kabale district local government should spell out the rules and procedures governing participatory budgeting in a statute or guideline. Secondly, the local government should consider holding several consultative meetings with various stakeholders to ensure the priorities of the common person are catered for in the budget estimates for any financial year. Lastly, the local government should consider allocating some funds to facilitate the operations of the office in charge of citizens’ complaints.
- ItemQuality assurance policies and instructors’ planning in vocational training institutions in Lango sub Region Northern Uganda(International Journal of Multidisciplinary Research and Development, 2018) Eton, Marus; Eton, Rehema; Benard, Patrick Ogwel; Fabian, MwosiThe quality of the learners from Vocational training institutions have come under scrutiny. This study examined the contribution of quality assurance policies and instructors planning in improving the performance of learners from vocational training institutions. The study design used was descriptive and analytical in nature, using both quantitative and qualitative approaches. A sample of 406 respondents participated in the study. The study found a relationship between quality assurance policies and instructor’s planning of instruction (r = .508; sig. <.05) is moderate and significant. The (Adjusted R Square = .256) indicates that the development and design of quality assurance policies in vocational institutions investigated is capable of improving the instructor’s planning methods of instruction by 25.6%. The study recommends that the organs responsible for designing and developing policies that are aimed at improving the teaching and learning vocational skills should endeavor to engage the input of instructors who are indeed the grassroots implementers of such policies. There is still need for the government to consider revising salaries of instructors in vocational institutions, Salaries should be commensurate to the skills offered by technical instructors at all levels
- ItemSmall Medium Enterprises (SMEs), Environmental Management and Poverty Reduction in Western Uganda(International Journal of Research and Innovation in Social Science (IJRISS), 2019) Eton, Marus; Ayiga, Natal; Moses, Agaba; Fabian, Mwosi; Benard, Patrick OgwelThe study aimed at assessing the role of SMEs and environment management in poverty reduction in Western Uganda. The study a descriptive and correlation study design. The data was collected by use of structured and closed ended questionnaires. The findings revealed a strong association between (SMES and environmental management) and poverty reduction (r =.644; sig. <.05). The study found out that SMEs lack access to innovative technologies, which are essential in buttressing SME roles in poverty reduction. The study revealed that very little financial resources are directly channeled to SMEs amidst ever increasing interest rates on loans. Government policies on SMEs are deficient in terms of technical, technological, financial, and managerial and infrastructures needed for effective contribution to economic growth and poverty reduction. The study further suggest that SMEs can resolve problems of poverty and unemployment if they can access cheap capital. The study therefore recommends that government should prioritize SME sector in budgets to enhance its contribution to economic growth and poverty reduction.