KAB-DR Repository :: Browsing by Author "Moses, Agaba"

Browsing by Author "Moses, Agaba"

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Open Access
An Assessment of the Accounting Techniques on Business Performance in Selected Commercial Banks in Kabale Municipality, Uganda
(International Journal of Academic Accounting, Finance & Management Research, 2022) Moses, Agaba; Turyasingura, John Bosco
Abstract: The study focused on accounting techniques for business performance of commercial banks in Kabale Municipality. The purpose of the study was to establish the relationship between accounting techniques and the performance of commercial banks in Kabale Municipality. The specific objective of the study was; To examine the accounting techniques employed by selected commercial banks in Kabale Municipality, The study adopted a cross-sectional design which was quantitative and descriptive in nature. The study sample comprised 118 respondents selected by both simple random sampling and purposive sampling. The data were tested for reliability and analysed using SPSS and results were presented based on the study objectives. Study findings revealed that the use of accounting techniques had a significant effect on the financial performance of selected commercial banks in Kabale municipality (p=.031<0.05). The study concluded that accounting techniques had a significant effect on business performance in banks. Therefore, the researcher recommended that banks should have operational accounting techniques in place which could shape the choice of financing hence resulting in better financial performance.
Open Access
Brand Association and Competitive advantange in alcoholic beer products in Kabale District, Uganda.
(International Journal of Recent Academic Research, 2019) Moses, Agaba
Brand Awareness is regarded as a very important concept in business because business organizations can use it to gain competitive advantage. Competitive advantage has been approached by looking at the external environment of the firm that is how the economic power of firms can be used to create competitive position in an industry. This study focuses on Resource Based View a model that provides a framework for identifying unique set of resources and this perspective shifts the approach of assessing competitive advantage from the external to the internal environment that is the resource power. This study, therefore, set out to determine the effect of brand Association on competitive advantage in beer products in Kabale district. The specific objective of the study was to (i) To determine the effect of brand Association on competitive advantage in alcoholic beer products in Kabale district. The study used a descriptive survey research design. The target population was 1783 including wholesalers, retailers, customers and brand and marketing managers of Nile Special Lager, Eagle Lager, Senator Extra Lager, club and Bell beer products in the District of Kabale, South Western Uganda. Multistage sampling techniques were used in this study. Simple random sampling technique was used to select alcoholic beer products and producers. Purposive sampling technique was adopted to sample shopping center to collect consumer information. Shopping centers were selected based on a marketing investigation. Primary data were used and collected using questionnaires. The descriptive analysis involving computing the mean, standard deviation, skewness, and kurtosis of the brand Association and competitive advantage variables was conducted. The inferential analysis was conducted using multiple regression analysis and the t-statistic and the p-value were adopted to test the hypotheses of the study. The study used the Statistical Package for Social Sciences (SPSS) as a tool to process and analyse data. The study found out that brand Association does not significantly affect competitive advantage in alcoholic beer products and producers in Kabale district, south western Uganda. The study concludes that consumers of beer products in Kabale district do not attach much association with the beer brands and hence the levels of associations both positive and negative are very low in Kabale district among beer brands. The study recommends that brand managers should focus their marketing communications on the experiential benefits of their product such as fun, excitement, and enjoyment in order to create positive associations in the minds of beer consumers.
Open Access
Brand Awareness and Competitive Advantage among Beer Products in Kabale District, South Western Uganda
(International Journal of Multidisciplinary and Current Educational Research, 2019) Moses, Agaba; Eliab Mpora, Byamukama; Eton, Marus
In the current business environment firms are required to be more competitive and hostile. Brand Awareness is regarded as a very important concept in business because business organizations can use it to gain competitive advantage. Competitive advantage has been approached by looking at the external environment of the firm that is how the economic power of firms can be used to create competitive position in an industry. This study focuses on Resource Based View a model that provides a framework for identifying unique set of resources and this perspective shifts the approach of assessing competitive advantage from the external to the internal environment that is the resource power. This study, therefore, set out to determine the effect of brand awarenes on competitive advantage in beer products in Kabale district. The specific objective of the study was to (i) To determine the effect of brand awareness on competitive advantage in alcoholic beer products in Kabale district. The study used a descriptive survey research design. The target population was 1783 including wholesalers, retailers, customers and brand and marketing managers of Nile Special Lager, Eagle Lager, Senator Extra Lager, club and Bell beer products in the District of Kabale, South Western Uganda. Multistage sampling techniques were used in this study. Simple random sampling technique was used to select alcoholic beverages products and producers. Purposive sampling technique was adopted to sample shopping center to collect consumer information. Shopping centers were selected based on a marketing investigation. Primary data were used and collected using questionnaires. The descriptive analysis involving computing the mean, standard deviation, skewness, and kurtosis of the brand equity and competitive advantage variables, the inferential analysis was conducted using multiple regression analysis and the t-statistic and the p-value were adopted to test the hypotheses of the study. The study used the Statistical Package for Social Sciences (SPSS) as a tool to process and analyse data. The findings show that there is significant effect of brand awareness on competitive advantage. This research concludes that it is only when brand awareness is high it has a greater effect on competitive advantage in alcoholic beer products in Kabale district south. The study recommends that beer producers and brand managers should prioritize brand awareness constructs as their strategy to attract potential customers because it does show significant effect on competitive advantage. The study further recommends that beer producers should enhance their efforts to build brand awareness in order to achieve competitive advantage.The findings of this research provide knowledge on building and sustaining firm’s competitive advantange by deploying brand awareness as an intagible critical resource from customer point of view with specific implications for developing cost cutting marketing strategies to maintain firm’ competitive position in Kabale district, South Western Uganda
Open Access
Brand Awareness and Competitive Advantage among Beer Products in Kabale District, South Western Uganda
(International Journal of Multidisciplinary and Current Educational Research, 2019) Moses, Agaba; Eliab Mpora, Byamukama; Eton, Marus
In the current business environment firms are required to be more competitive and hostile. Brand Awareness is regarded as a very important concept in business because business organizations can use it to gain competitive advantage. Competitive advantage has been approached by looking at the external environment of the firm that is how the economic power of firms can be used to create competitive position in an industry. This study focuses on Resource Based View a model that provides a framework for identifying unique set of resources and this perspective shifts the approach of assessing competitive advantage from the external to the internal environment that is the resource power. This study, therefore, set out to determine the effect of brand awarenes on competitive advantage in beer products in Kabale district. The specific objective of the study was to (i) To determine the effect of brand awareness on competitive advantage in alcoholic beer products in Kabale district. The study used a descriptive survey research design. The target population was 1783 including wholesalers, retailers, customers and brand and marketing managers of Nile Special Lager, Eagle Lager, Senator Extra Lager, club and Bell beer products in the District of Kabale, South Western Uganda. Multistage sampling techniques were used in this study. Simple random sampling technique was used to select alcoholic beverages products and producers. Purposive sampling technique was adopted to sample shopping center to collect consumer information. Shopping centers were selected based on a marketing investigation. Primary data were used and collected using questionnaires. The descriptive analysis involving computing the mean, standard deviation, skewness, and kurtosis of the brand equity and competitive advantage variables, the inferential analysis was conducted using multiple regression analysis and the t-statistic and the p-value were adopted to test the hypotheses of the study. The study used the Statistical Package for Social Sciences (SPSS) as a tool to process and analyse data. The findings show that there is significant effect of brand awareness on competitive advantage. This research concludes that it is only when brand awareness is high it has a greater effect on competitive advantage in alcoholic beer products in Kabale district south. The study recommends that beer producers and brand managers should prioritize brand awareness constructs as their strategy to attract potential customers because it does show significant effect on competitive advantage. The study further recommends that beer producers should enhance their efforts to build brand awareness in order to achieve competitive advantage.The findings of this research provide knowledge on building and sustaining firm’s competitive advantange by deploying brand awareness as an intagible critical resource from customer point of view with specific implications for developing cost cutting marketing strategies to maintain firm’ competitive position in Kabale district, South Western Uganda.
Open Access
Brand equity and competitive advantage in alcoholic beverage products
(Inderscience Enterprises Ltd, 2019) Emenike O., Kalu; Moses, Agaba
In the face of growing competition in modern business environment as a result of globalisation and development in information and communication technology, firms are required to gain and sustain competitive advantage. This study therefore investigated the effect of brand awareness, brand association, brand loyalty, perceived quality, and other proprietary brand assets on competitive advantage in alcoholic beverage products and producers in Kabale District Uganda. The study employed descriptive and multiple regression analyses. The estimates from the multiple regression model indicated that brand equity has significant effect on competitive advantage among alcoholic beverages products and producers. This is evident in the statistical significance of the brand awareness, brand loyalty, and perceived quality variables at the 5% significant. We conclude therefore that brand equity has positive and significant predictive effect on competitive advantage. Hence, firms could enhance competitive advantage by paying attention to brand equity variables.
Open Access
Brand Loyalty and Competitive advantage a case of beer products in Kabale District, Uganda.
(International Journal of Recent Advances in Multidisciplinary Research, 2019) Moses, Agaba; Edward, Ahabwe
Brand Loyalty is regarded as a very important concept in business because business organizations can use it to gain competitive advantage. Competitive advantage has been approached by looking at the external environment of the firm that is how the economic power of firms can be used to create competitive position in an industry. This study focuses on Resource Based View a model that provides a framework for identifying unique set of resources and this perspective shifts the approach of assessing competitive advantage from the external to the internal environment that is the resource power. This study, therefore, set out to determine the effect o f brand loyalty on competitive advantage in beer products in Kabale district. The specific objective of the study was to (i) To determine the effect of brand loyalty on competitive advantage in alcoholic beer products in Kabale district. The study used a descriptive survey research design. The target population was 1783 including wholesalers, retailers, customers and brand and marketing managers of Nile Special Lager, Eagle Lager, Senator Extra Lager, club and Bell beer products in the District of Kabale, South Western Uganda. Multistage sampling techniques were used in this study. Simple random sampling technique was used to select alcoholic beer products and producers. Purposive sampling technique was adopted to sample shopping center to collect consumer information. Shopping centers were selected based on a marketing investigation. Primary data were used and collected using questionnaires. The descriptive analysis involving computing the mean, standard deviation, skewness, and kurtosis of the brand Loyalty and competitive advantage variables was conducted. The inferential analysis was conducted using multiple regression analysis and the t-statistic and the p-value were adopted to test the hypotheses of the study. The study used the Statistical Package for Social Sciences (SPSS) as a tool to process and analyse data. The findings indicate that brand loyalty has significant positive effect on competitive advantage among alcoholic beer products and producers in Kabale district, South Western Uganda at the 5% percent significance level.The results of the regression model on the effect of brand loyalty on competitive advantage among alcoholic beer products and producers in Kabale district, South Western Uganda indicate that brand loyalty has significant positive effect on competitive. The study concludes that brand loyalty significantly affects the level of competitive advantage in beer brands in Kabale district. The study recommends that beer producers and marketers should put in more commitment in the area of brand loyalty in order that consumers are loyal to its beer products and thus increase their competitive advantage.
Open Access
Career Development Programs and Employee Performance in Kanungu District, South Western Uganda
(International Journal of Science Academic Research, 2021) Ainebyona, Alex; Moses, Agaba
Kanungu District Local Government has been experiencing poor staff performance in all departments such as Finance, Production, Health, Management and Planning, among others which was manifested through staff turnover, poor quality work and ineffective service delivery. This state of affairs raised a lot of concern among politicians, staff and the communities who directly benefit from their services. It also negatively impacted on the performance of the town councils because of the time lag they take to mobilize resources to deliver services. Despite the training support advanced to employees in town councils, they have persistently registered poor performance. The objectives of the study were to establish the relationship between staff training and employee performance in Kanungu District Local government, to determine the relationship between career advancement and employee performance in Kanungu District Local government and to determine the relationship between career planning and employee performance in Kanungu District Local government. The study espoused a cross sectional research design. The study used a sample of 164 respondents who were both purposively and randomly selected. Data collection in this study was done using questionnaires and interviews. Findings of the study revealed a positive (.894), but statistically significant relationship between staff training and employee performance. The Pearson correlation of 0.928** revealed a positive but statistically significant relationship between career advancement and employee performance meaning that career advancement based on competencies of staff, provision of scholarship to staff to upgrade their knowledge and skills, having career progression plan guided on equity and merit and career progression guidelines which stipulates conditions for promotion are likely to bring about better employee performance geared towards timely achievement of town Council targets. The findings indicated a Pearson correlation of .0.961** which showed a positive but statistically significant relationship between career planning prospects and employee performance meaning that have personal career plan, providing career advisory services, having career development plan and internal and external programs that develop staff as well as self-assessment tools would result into better employee performance. The study concluded that staff training had positive significant relationship with employee performance in Kanungu District Local Government. The study concludes that career advancement has a positive significant influence on employees’ performance in Kanungu District Local Government. Career progression among the Town Councils was guided by specific criteria, career advancement in the Town Council based on competencies of staff and having a well-structured progression plan guided on equity and merit would improve on employees’ performance. The study concludes that career planning has a positive significant influence on employees’ performance.. The study recommended that the Town Councils should regularly assess the training needs of staff before undertaking any training. To improve the performance of staff in The Town Councils, career advancement should be based on competencies of staff, equity and merit and more scholarships should be awarded to staff to enable them advance career-wise. The Town Councils in Kanungu District Local Government should provide adequate career advisory services to its staff as well as have adequate and proper career development plan for its staff to improve on their overall performance.
Open Access
Community Health Insurance Schemes and Access to Quality Health Services in Rural Areas: A Case of Kasaana Sub-County, Sheema District, Uganda
(American Journal of Humanities and Social Sciences Research, 2021) Nuwagaba, Ronald; Moses, Agaba
The study assessed the effect of community health insurance schemes on access to quality health services in rural areas in Kasaana Sub-County, Sheema District, Uganda. It was guided by the following objectives; to find out the effect of health infrastructure insurance scheme on the accessibility to quality health services, to determine the extent to which medical materials insurance scheme influence the accessibility to quality health services and to find out the extent to which financial resource insurance scheme affect the accessibility to quality health services.The researcher used a correlation and cross sectional designs. The researcher used both purposive and stratified random sampling techniques to sample respondents and the sample size was 310 respondents. Pearson Correlation Coefficient was also used first to examine associations between variables, presented in a correlation matrix style. Finally, a sequence of Multiple Regression Analyses was employed to test the hypothesis and to identify the nature and extent of relationship. The study findings revealed that effectiveness of health infrastructure has a strong, positive and significant impact on people’s accessibility to quality health services (R-value of 0.983; Beta value of 0.983 and significant value of 0.00). The study findings also revealed that availability of medical facilities or material at health centers have a positive impact on the accessibility of quality health service to people (r-value of 0.979 and Beta value of 0.979 at significant value of 0.00). It was also revealed that availability of financial resources insurance schemes have a strong, positive and significant impact on people’s accessibility to quality health services (r-value of 0.998, Beta value of 0.998 and significant value of 0.00.) This study concluded that effective health infrastructure insurance has a strong, positive and significant impact on the people’s accessibility to quality health services. The government should ensure that laboratories at all heath facilities that are well equipped with facilities such that patients can access laboratory related services easily
Open Access
A Computer-Aided Justice Management System: A prototype for Universities in Uganda
(International Journal of Engineering Research & Science, 2019) Conrad M., Mubaraka; Moses, Agaba; Ngige, J. Ng’ang’a
Justice Management in any organisation is recipe for proper management and organisational prosperity. As error is to human, disputes are inevitable but should be resolved amicably. With a focus on higher institutions of learning justice administration and management is handy in managing competition and so profit maximization especially in the current privatization of higher education. The study aimed at designing a prototype for universities which ultimately helps local citizens to interpret law. Six universities were purposively selected and a cross sectional and design science research methodology employed. The study found that if improved the proposed justice management system would significantly reduce the prevailing challenges of case backlog, losses and postponed hearing records, timely and responsiveness of summons among others. However, in future the small messaging system (SMS) enabled systems could also be considered together with translator into major local languages.
Open Access
Corporate Governance and Business Management, A Case Study of Equity Bank-Kampala, Uganda
(International Journal of Research, 2021) Eliab Mpora, Byamukama; Frank, Hagumamina; Moses, Agaba; Chrisostom, Oketch; Arthur, Sunday
The study examined the effect of corporate governance on business management in commercial banks in Uganda using Equity Bank as a case study. this was guided by the flowing objectives to establish the effect of transparency on business management, to examine the effect of accountability on business management, and to establish the effect of board composition on business management at Equity Bank. The study will be guided by both Principal Agency Theory and stakeholder theory. The study comprised 100 respondents sampled out of the total population of 134 employees being selected randomly from the Equity Bank. Pearson’s Correlation Coefficient for transparency and business management was r = 0.633, which was positive with probability value (p = 0.000) that is less than α = 0.01 level of significance, showing a positive relationship between transparency and organizational performance at the one per cent level of significance. The findings on the effect of transparency and business management revealed a significant relationship. The management of the bank should ensure that the generated financial reports are accurate, relevant and reliable so as to enhance decision making at the bank which would in turn have a positive effect on the performance of the bank
Open Access
The Efect of Accountability on Business Performance in Selected Commercial Banks in Kabale Municipality, Uganda
(International Journal of Academic and Applied Research, 2022) Moses, Agaba; Turyasingura, John Bosco
The study concentrated on how commercial banks operating in Kabale Municipality's business performance was affected by accountability. The study's goal was to determine the connection between commercial banks' performance in Kabale Municipality and their level of responsibility. The study used a cross-sectional design with a quantitative, descriptive nature in order to examine the impact of accountability on the performance of a few chosen commercial banks in Kabale Municipality. 118 participants were included in the study sample and were chosen both randomly and on purpose. The results were presented in accordance with the study goals after the data had been reliability-tested and analyzed using SPSS. The study's findings show that some commercial banks in Kabale Municipality's accountability and financial performance have a strong positive association (.911). The study comes to the conclusion that good accountability practices contribute to a positive business climate, which in turn promotes domestic investment and inspires public confidence in commercial banks. The study advised banks to strengthen accountability procedures in order to influence financing decisions and improve financial performance.
Open Access
Effect of Computer Technology Adoption on Sales Volume in Selected Supermarkets in Kampala Central Division, Uganda
(International Journal of Current Science Research and Review, 2023-01-25) Rugasira, Jack; Moses, Agaba; Kyabarongo, Benon
The study looked at the relationship between sales volume and the deployment of computer technology at a few specific supermarkets in Kampala's central division. The specific goal was to look at how the use of computer technology affected the amount of sales in supermarkets. The research used a cross-sectional approach. Approaches that combined quantitative and qualitative methods were used. Data was collected from a sample of 80 respondents in 20 supermarkets in the central division of Kampala using questionnaires and interviews. Data were analyzed using descriptive, correlational, and regression techniques. The results suggested that adoption of computer technology boosts grocery sales. Conclusion: Adoption of computer technology improves operational efficiency, according to the respondents' responses. However, there were a few areas that needed improvement so that efficiency would actually increase. It was advised that the owners of supermarkets purchase and employ improved accounting software, as well as effective monitoring systems and systems that can identify impending expirations and obsolescence and report them early so that action can be taken to prevent losses from expirations.
Open Access
Effect of Corporate Governance on Performance of SACCOs in Rubanda District South Western Uganda
(International Journal of Current Science Research and Review, 2023-01-30) Turyasingura, John Bosco; Moses, Agaba
The goal of this study was to evaluate the effect of corporate governance on the performance of SACCOs, in Rukiga District. SACCO governance was a predictor variable and performance of SACCOs was the study's outcome variables. A cross sectional survey was the precursor to the study. Quantitative and qualitative analysis were combined with the collection and analysis of data from 109 respondents. Descriptive, bivariate, and multivariate analyses were used in the analysis, which was done on three different levels. Frequency tables were employed to portray the data as descriptive analysis required presentation of a single variable and its characteristics. A Pearson correlation matrix was used to determine the correlations between the predictor factors and the dependent variable at the bivariate level. The modified predictor variables for corporate governance were regressed against the dependent variable at the multivariate level (performance of SACCOs). To fit the data, a linear regression model was employed. Corporate governance (coef. = 0. 532) has a positive influence on the performance of SACCO in Rukiga District, according to research results from the regression model. The key finding of this study is that corporate governance significantly affects SACCOS performance. The study therefore suggests that in order to ensure the sustainability of SACCO performance in Rubanda District, greater emphasis should be placed on implementing corporate governance.
Open Access
Effects of Management Factors on Project Implementation in Government Aided Secondary Schools in Kabale District, Uganda
(Quest Journals, 2022) Moses, Agaba; Turyasingura, John Bosco
This study was set to establish the effect of management factors on project implementation in Government aided secondary schools in Uganda a case study in Kabale District. The elements of management factors were: administrative tasks, supervisory tasks and monitoring and evaluation.This study adopted a cross-sectional survey research design adopting quantitative and qualitative approaches. The quantitative approach helps to describe the current conditions and to investigate cause and effects relationships between the study variables. Data was collected in the means of administering a questionnaire survey from a sample of 162 respondents. SSP was used to test hypotheses. Findings revealed that, (r = . 684, P≤.01). Therefore, the study recommends that the management factors such as good Leadership, Team motivation and Planning should be put into consideration when the government is providing/ giving resources to facilitate projects in Government Aided secondary schools in Kabale District.
Open Access
Employee Rewards Management and the Performance of Small Scale Enterprises in Uganda, a Case of Ntungamo Municipality
(International Journal of Academic Management Science Research, 2022) Moses, Agaba; Turyasingura, John Bosco; Kyabarongo, Benon
The study investigated the effects of reward management methods on the performance of small businesses in the industrial and service sectors in Ntungamo Municipality. The study specifically looked at how employee rewards management strategies affected the success of small businesses. The study used a mixed methods research technique using a cross-sectional survey design based on questionnaires and interviews. Using basic random and purposeful selection methods, 169 employees were chosen as a sample from a total of 300. Using descriptive statistical methods like mean and standard deviation, quantitative data were examined. The impact of employee incentives on the performance of SMEs was determined using regression analysis. The findings indicated that human rewards management considerably affects the performance of SMEs in the Ntungamo district by roughly 19.7%. In conclusion, it has been established that employee rawards have a considerable impact on the performance of SMEs in the Ntungamo district. The study suggests that the District enhance its reward systems by offering incentives and giving employees the authority to carry out their responsibilities through delegation
Open Access
Financial accountability mechanisms in local governments in Uganda: a case of Kabale District Local Government
(Academic Journals, 2021) Eton, Marus; Moses, Agaba; Abanis,Turyahebwa; Perpetua, Arinaitwe; Fabian, Mwosi; Bernard, Patrick Ogwel
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.
Open Access
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.
Open Access
Green Manufacturing and Environmental Sustainability in Selected Manufacturing Entities in Kampala District, Uganda
(International Journal of Academic Management Science Research, 2022) Rugasira, Jack; Moses, Agaba; Byarugaba Mbiito, Jotham; Makumbi, Rita; Kyotuheire, Jill; Asiimwe, Jane
The purpose of this study was to empirically establish the relationship between green manufacturing and environmental sustainability in the Kampala district. The study employed a cross-sectional design. The study also used quantitative approaches in collecting and analysing the data both descriptively and inferentially. The study population was 675 manufacturing entities. Using the purposive sampling technique, the study took a sample of 248. Data were obtained from 186 usable questionnaires. The researcher applied Statistical Package for Social Scientists (SPSS) to test all four hypotheses. The results are presented in terms of descriptive statistics and inferential statistics in terms of correlation analysis, simple regression and multiple regression analysis models. Results indicate that Pearson’s correlation results indicate a relatively moderate, positive and significant association between Green manufacturing and Environmental Sustainability in Kampala industries The findings show that there was a low but significant positive correlation (r= 0.323, sig 000, p< .01) between green manufacturing and environmental sustainability. This implies that any improvements made in Green manufacturing can be associated positively with changes in Environmental Sustainability in Kampala. The study results concluded that green manufacturing contributed very little to environmental sustainability. The study, therefore, concludes that findings are not supportive of The National Environment Act, 2019; specifically concerning control of pollution and environmental emergency preparedness and management of waste. It also has a limited effect on environmental sustainability.
Open Access
Green Sourcing and Environmental Sustainability in Selected Manufacturing Entities in Kampala District, Uganda
(International Journal of Academic Management Science Research (, 2022) Rugasira, Jack; Moses, Agaba; mbito, Jotham; Makumbi, Rita; Kyotuheire, Jill; Asiime, Jane
The purpose of this study was to empirically establish the relationship between green sourcing and environmental sustainability in the Kampala district. The study employed a cross-sectional design. The study also used quantitative approaches in collecting and analyzing the data both descriptively and inferentially. The study population was 675 manufacturing entities. Using the purposive sampling technique, the study took a sample of 248. Data were obtained from 186 usable questionnaires. The researcher applied Statistical Package for Social Scientists (SPSS) to test all four hypotheses. The results are presented in terms of descriptive statistics and inferential statistics in terms of correlation analysis, simple regression and multiple regression analysis models. Results indicate that Pearson’s correlation results indicate a relatively moderate, positive and significant association between Green Sourcing and Environmental Sustainability in Kampala industries (r= 0.558, sig .000, p< .01) ; Multiple regression results indicated that Green sourcing (β = 0.387) was found to significantly predict Environmental Sustainability in Kampala industries. Green sourcing has a significant effect on Environmental Sustainability in Kampala industries. The study recommended that National Environment Management Authority (NEMA) takes deliberate steps to try to step adherence to green sourcing by Manufacturing by empowering the enforcement department.
Open Access
Green Transportation and Environmental Sustainability in Selected Manufacturing Entities in Kampala District, Uganda
(International Journal of Academic Accounting, Finance & Management Research, 2022) Rugasira, Jack; Moses, Agaba; Byarugaba Mbiito, Jotham; Makumbi, Rita; Kyotuheire, Jill; Asiime, Jane
The purpose of this study was to empirically establish the relationship between green Transportation and environmental sustainability in the Kampala district. The hypothesis of the study stated that there is a significant relationship between green transportation and environmental sustainability in selected manufacturing entities in the Kampala district. The study employed a cross-sectional design. The study also used quantitative approaches in collecting and analysing the data both descriptively and inferentially. The study population was 675 manufacturing entities. Using the purposive sampling technique, the study took a sample of 248. Data were obtained from 186 usable questionnaires. The researcher applied Statistical Package for Social Scientists (SPSS) to test all four hypotheses. The results are presented in terms of descriptive statistics and inferential statistics in terms of correlation analysis, simple regression and multiple regression analysis models. The findings show that there was a very low but positive correlation (r= 0.297, sig .000, p< .01) between Green Transportation and Environmental Sustainability. This implies that any improvements made in green transportation can be associated positively with environmental sustainability in Kampala. Green Transportation reflects a small F-statistic of 17.841 indicating the statistical significance of each of the regression coefficients. Green Transportation reflects a small F-statistic of 17.841 indicating the statistical significance of each of the regression coefficients. The findings further confirm that Green Transportation has little effect on Environmental Sustainability. It is therefore recommended that the education department of the National Environment Management Authority approaches the non-compliant firms and educates them on the best ways of cost effectively adopting green transportation to offset their fears about costs involved in adopting Green Transportation; many of which are groundless.