Faculty of Economics and Management Sciences (FEMS)

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http://hdl.handle.net/20.500.12493/315

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Now showing 1 - 5 of 97
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    Budget implementations in Local Governments in Uganda; Reflections from Kiruhura and Mbarara.
    (Kabale University, 2023) Eton, Marus; Sunday, Arthur; Nkamusiima, Dianah
    Purpose: This study focused on the extent of budget implementation in selected local governments in Uganda, focusing on the governance principles of budget implementation, which included participation, transparency, accountability, and gender equity. Research methodology: The research design used was descriptive and analytical to allow for a comprehensive description of budget implementation in the local governments of reference. Data were collected using a structured questionnaire and interview guide. The participants were chosen purposively because they were conversant with the variables under study. Results: The study findings indicated that budget participation increasingly varies from one local government to another due to the low level of awareness among less-educated citizens. There was also a reduction in revenues, a failure of the budget to meet citizens’ needs, and the lack of sufficient time to implement the budget variedly affected budget implementation. Limitations: The study was conducted in only two districts and one city in western Uganda, and their findings make it difficult to generalize the findings. Contribution: This study provides a solid basis for advocating more observation of good governance principles in budget implementation. The study showed that budgeting is a collective responsibility for all, and therefore, transparency and participation are important. It provides valuable insights into budget implementation challenges in Uganda and proposes a workable strategy to respond to the challenges established. It also adds literature on the role of governance, transparency, and participation in budget implementation.
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    Influence of Social Capital on Small and Medium Enterprises Performance in Wakiso District, Uganda.
    (Kabale University, 2023) Mbowa, Henry Stanley; Businge, Mbabazi Phelix; Ssemaluulu, Paul; Eton, Marus
    Purpose: This study examined the influence of Social Capital (SC) on the performance of Small and Medium Enterprises (SMEs) in Wakiso District. Specifically, we identified forms of SC and assessed how they influenced SMEs’ performance in Kitemu Ward. Research methodology: Using qualitative and quantitative methodologies, the study solicited data from 40 participants through interviews and a self-administered questionnaire. Data were edited, cleaned, coded, and entered into MS Excel to generate frequencies and graphs. Content value analysis was used to transcribe the qualitative data and group them into subthemes. Results: The results revealed internal forms of SC, such as friends/peers, trustworthiness, personal saving, family, and social links, while external forms of SC were customers, financial institutions, governments, and companies. Further, SC influences the customer base, leads to high profits, increases sales volume, and enhances creativity and innovation. Limitations: Financial constraints prevented researchers from eliciting data throughout the study area. Furthermore, the small sample size might limit the generalization of the study results to the entire district. In addition, time and data collection biases have implications for this study. Contribution: This study is vital because there are no studies carried out in Kitemu Ward on SC and its influence on SMEs’ performance. The findings can be used by policy and decision-makers to design mechanisms for SMEs’ proprietors to integrate SC into business operations. The literature reveals that SC forms enhance sales, profits, market share, customer base, and accessibility to finance. Novelty: This original study was conducted primarily among women proprietors and managers of SMEs because they are reliable and provide firsthand information as compared to men. Thus, if adopted, the findings are vital for other business proprietors and managers to improve business performance.
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    Influence of Social Capital on Small and Medium Enterprises Performance in Wakiso District, Uganda
    (International Journal of Accounting and Management Information Systems (IJAMIS), 2023-01-11) Mbowa ,Henry Stanley; Mbabazi,Phelix Businge; Ssemaluulu, Paul; Eton, Marus
    Purpose: This study examined the influence of Social Capital (SC) on the performance of Small and Medium Enterprises (SMEs) in Wakiso District. Specifically, we identified forms of SC and assessed how they influenced SMEs’ performance in Kitemu Ward. Research methodology: Using qualitative and quantitative methodologies, the study solicited data from 40 participants through interviews and a self-administered questionnaire. Data were edited, cleaned, coded, and entered into MS Excel to generate frequencies and graphs. Content value analysis was used to transcribe the qualitative data and group them into subthemes. Results: The results revealed internal forms of SC, such as friends/peers, trustworthiness, personal saving, family, and social links, while external forms of SC were customers, financial institutions, governments, and companies. Further, SC influences the customer base, leads to high profits, increases sales volume, and enhances creativity and innovation. Limitations: Financial constraints prevented researchers from eliciting data throughout the study area. Furthermore, the small sample size might limit the generalization of the study results to the entire district. In addition, time and data collection biases have implications for this study. Contribution: This study is vital because there are no studies carried out in Kitemu Ward on SC and its influence on SMEs’ performance. The findings can be used by policy and decision- makers to design mechanisms for SMEs’ proprietors to integrate SC into business operations. The literature reveals that SC forms enhance sales, profits, market share, customer base, and accessibility to finance. Novelty: This original study was conducted primarily among women proprietors and managers of SMEs because they are reliable and provide firsthand information as compared to men. Thus, if adopted, the findings are vital for other business proprietors and managers to improve business performance.
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    The Effect of risk management on financial Performance in Uganda. A Case of Kabale Municipal Council, Kabale District.
    (Kabale University, 2023) Kabweine, Bernard Mwesigwa; Eton, Marus; Sunday, Arthur; Ogwel, Bernard Patrick
    To examine the effect of risk management on financial performance in Uganda. We explored literature on risk management and the relationships with financial performance in public sector organizations. We designed a theoretical relationship between risk management and financial performance. A descriptive research design was adopted and a sample size of 169, which constituted council employees and beneficiaries was used. Data were collected through questionnaires and interviews. The study found a significant effect of risk management on financial performance. The study also established positive and significant relationships between risk management and financial performance at (r = .627; sig. <.05). Generally, risk management accounts for 39.3% of the total variations in the financial performance of Kabale municipality. The study shows that local governments in Uganda have strong risk management systems and are likely to register a 50% variation in their financial performance. The study recommends to both public and private organizations improve their risk management systems for high financial performance. The audit departments should strengthen risk management and control activities at the department level.
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    The effect of participatory project design on project success in government funded project in Uganda: A case study of parish development in Kabale District
    (African Journal of Business Management, 2023-03-08) moses Agaba
    The objective of this study was to examine the effect of participatory project design on project success in a government-funded project in Uganda, a case study of Parish Development in Kabale District. A cross-sectional survey was done. 75 respondents provided information, and we integrated quantitative and qualitative analysis. The analysis was conducted on three separate levels and included descriptive, bivariate, and multivariate approaches. The bivariate correlations between the dependent variable and the predictor components were examined using a Pearson correlation matrix. The dependent variable was regressed against the revised predictor factors at the multivariate level (project success). An analysis of the data was done using a linear regression model. Results of the regression analysis demonstrate that participatory project design has a beneficial effect on the effectiveness of parish development models in the Kabale District (coef = -0.780, p-value = 0.000). The main conclusion of this study is that parish development model project success in Kabale district is significantly influenced by participatory project design. In order to guarantee the sustainability of the project success of the parish development model, the study suggests that more emphasis should be placed on adopting participatory project design through defining project goals, determining results, identifying risks and constraints, and refining project strategy.