Browsing by Author "Byamukama, Eliab Mpora"

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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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    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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    Working Capital Management Practices and Performance of Small and Medium Enterprises in Western Uganda.
    (Kabale University, 2023) Sunday, Arthur; Turyahebwa, Abanis; Byamukama, Eliab Mpora
    Managing working capital involves making decisions on the investment of available cash, maintaining a certain level of inventories, managing account receivables and account payables. Whereas working capital management is important because of its influence on profitability of SMEs, working capital management practices are not given due attention in Uganda by the owner managers of SMEs. Small and medium Enterprises (SMEs) are the drivers of Ugandan economy; they are the engine of growth for the economic development, innovation, spur economic prosperity and wealth creation of Uganda. Small and medium Enterprises (SMEs) are seen as a driving force for the promotion of an economy and they contribute immensely to the economic development of any country. Despite the significant contribution of small and medium enterprises to the Ugandan economy, the potentials of the SMEs have not been exploited fully and this is a concern of all stakeholders in the economy. Therefore, the purpose of the study was to establish the relationship between Working Capital management practices and performance of SMEs in Uganda a view to establishing a coherent model directed at improving performance. The study also examined factors for efficient Working Capital management practices for SMEs in Uganda. The study adopted a positivist quantitative paradigm with cross sectional and correlational designs. The findings in respect of the main purpose of this study indicated that in Working Capital management practices accounted for 33.8% percent of the variance in performance of SMEs. The results also indicated that Cash Management Practices influence highly since it predicts over 22% of the variance in SMEs performance. The study accepted the hypothesis that Working Capital management practices are positively related with SMEs performance. The present study supported a multi-theoretic approach in explaining performance of SMEs in Uganda. The study supports the pecking order theory in explaining the financing of SMEs together with resource-based view as the theories that help in explaining performance of SMEs. The study confirmed efficient Working Capital management practices positively influence and affect performance of SMEs in Uganda. It was recommended that SMEs should consider Working Capital management practices as an integral part in achieving SMEs performance. They need to give priority to Cash Management since it was found to have a big influence on SMEs performance. Since cash is a component of working capital, then, SMEs owners need to separate business transactions from their personal transactions so as to have financial discipline which would ensure sustainable working capital thus meeting short term needs SMEs