PhD Dissertations

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Browsing PhD Dissertations by Subject "Financial Performance"

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    Corporate Governance and Financial Performance of Savings and Credit Cooperative Societies in Uganda. A Case of Kiruhura District
    (Kabale University, 2025) Kyabarongo, Benon
    Corporate governance has garnered significant global attention over the years, with matters of effective corporate governance becoming subject matter for public and academic discourse. This study has taken an interest in investigating the relationship between corporate governance and financial performance in SACCOs in Kiruhura District, Uganda. The study investigated the moderating role of government policies on the relationship between corporate governance and financial performance. The research was molded in an integrative framework on mixed theories of agency and stewardship. To investigate the number of hypotheses, the researchers set up a positivist paradigm and chose a cross-sectional design. Through purposive sampling, 35 SACCOs were chosen from Kiruhura district. Data analysis was done using descriptive statistics by SPSS version 25.0 for procedures concerning the initial assessment through multicollinearity check, calculation of mean and standard deviation, and checking management of outliers and missing values. The following SEM using Jaffrey’s Amazing Statistical Program (JASP) version 0.17.2.0 was then applied to investigating the relationship amongst the variables in the conceptual model. The significance of corporate governance on financial performance in SACCOs in Kiruhura district was statistically proven beyond p < 0.05. The finding further points out that government policies are the mediation construct between corporate governance and financial performance. This study takes the findings that justify theories of SACCOs' financial performance. It underscored that equitably corporate governance etched in the SACCO is as a key facilitator of better financial performances. Subsequent research is anticipated to examine longitudinal designs, qualitative methodologies, and international comparisons to address the identified gaps and limitations. In creating a circle of agency theories, the amount in which corporate governance positively affects the financial performance of SACCOs is now empirically found; at the same time, government policies moderate between them. The study also highlights that empirical evidence is applied to cross-sectional design working within a positivist framework, indicating variables in constructing the linkage. The study recommends that the managers of SACCOs focus significantly on the corporate governance practices and in ensuring adherence to corporate governance principles to better the decision-making and performance of the firms. Result of the study shows that government policies moderate the relationship between corporate governance and financial performance of SACCOs. Corporate governance influences the financial performance of SACCOs while this effect is moderated by government policies. Managerial implications for this study may entail an improvement in the general standards of transparency, stakeholder communication, and accountability toward all stakeholders.
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    Management Practices and Financial Performance of Church of Uganda-Founded Private Secondary Schools in Greater Ankole Dioceses
    (Kabale University, 2025) Mwebembezi, Atheria.K
    For so many years, Church of Uganda has missed hitting her set targets of revenue generation to fund her budgetary expenditure of her established private secondary schools characterized by too much reliance on parent’s contribution in form of tuition fees and external donations. Evaluating the variables influencing management practices and financial performance was the study's main goal. Therefore, the Thesis investigated management practices and financial performance of Church of Uganda-founded private secondary schools in the Greater Ankole Dioceses. To make education a profitable enterprise and contributor to social development, it requires that schools infuse values into management capabilities if they are to keep in operation financially. This research used Greater Ankole Dioceses as the case study to conduct a mixed inquiry grounded in Resource-Based View, Incremental Budgeting, and Systems Management theories. The study employed a post positivist philosophical orientation and a mixed-methods approach, combining quantitative surveys and qualitative interviews to gather data from 365 respondents that was quantitatively and qualitatively analyzed through second generation methods of structural equation modelling and thematic analysis respectively. The findings reveal that effective financial management practices, leadership styles, and staffing competencies significantly influence the financial performance of these Church of Uganda private founded secondary schools. Key practices such as strategic financial planning, resource mobilization, and participative leadership were identified as critical drivers of improved financial performance. However, the study also highlights barriers such as limited financial literacy among administrators, inadequate internal controls, and the absence of innovative funding mechanisms. Church structures, serving as a moderating variable, were found to play a pivotal role in enhancing transparency, governance, and long-term financial planning. The study concludes that adaptive management strategies tailored to the unique context of Church of Uganda private founded secondary schools are essential for improving financial performance. Recommendations include capacity-building programs for school administrators, the adoption of participative leadership models, and the development of diversified funding streams through community engagement and partnerships. These findings provide valuable insights for policymakers, church leadership, and educational stakeholders, offering a roadmap for fostering financial resilience and ensuring the sustainability of church of Uganda private founded secondary schools.