Theses and Dissertations

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Accounting information system quality and Financial performance of Small and Medium Enterprises in Lira City
(Lira University, 2021) Opio, Kenneth; Oguti, Robert Etengu
Background: The quality of the accounting information system that affirm has would affect the financial performance. This study examined the effect of accounting information system quality on the financial performance of small and medium enterprise in Lira City as a case study. Specifically, the study looked at the effect of data quality, information quality and service quality on the financial performance of SMEs in Lira City. Using a sample of 100 managers and owners drawn from a population of 117 SMEs of SMEs in Lira City, the study attempts to achieve three objectives. The first objective is to examine the effect of data quality on the financial performance of small and medium enterprises in Lira City. The second objective is empirically to examine the effect of information quality on the financial performance of small and medium enterprises in Lira City. The final objective is to empirically evaluate the effect of service quality on the financial performance of small and medium enterprises in Lira City. Methods: The study adopted a cross- sectional survey design and employed quantitative approach. The data collected was tested for validity and reliability and analyzed using SPSS version 23in form of descriptive statistics, correlations and regressions. Results: The findings of the study revealed firstly, that data quality has a positive significant effect (Adjusted R square = 33%, P < 0.05) on the financial performance of the SMEs in Lira City. Secondly information quality had a positive significant effect (Adjusted R squire = 36%, P > 0.05) on the financial performance of the SMEs in Lira City. Thirdly, the examination of the effect of service quality on the financial performance of SMEs in Lira City revealed a positive and statistically significant effect (Adjusted R square = 51%, P < 0.05). Recommendations: Based on the findings of this study, it is recommended that all SMEs should adopt accounting information system in order to ensure correctness in their financial reporting and this would enhance their financial performance. The government and policy makers should come up with policies and guidelines that will facilitate the implementation of these systems in SMEs. Keywords: Accounting information system quality, Financial performance, Small and Medium Enterprises, Lira City
Agricultural Credit Facility and Performance of Agri-Business Enterprises in Lango Sub Region
(Lira University, 2022) Opudo, Robert Caesar; Ogwang, John
Background: This study examined the agricultural credit facility and performance of agri-business enterprises in Lango Sub-Region. The purpose of the study was to examine the effects of agricultural credit facility on the performance of agri-business enterprises in Lango Sub-Region focusing on cotton and simsim enterprises in Lira and Kole Districts. The objectives of the study were to determine the effects of agricultural credit facility, interest rates, loan limit, loan periods and collaterals on the performance of agri-business enterprises in Lango Sub-Region. Methods: The study used quantitative approach with cross-sectional survey design and guided by theory of constraints (TOC). A study population of 454 with a sample size of 246 respondents. The study employed simple random sampling technique and purposive sampling to reach the respondents. Quantitative data was analyzed using descriptive and inferential statistics (regression) with the aid of Eviews version 9. Results: The findings showed that ACF collateral requirements have a positive significant effect at 5% level (p<0.05) on performance of agri-business enterprises. It was also noted that the effects of credit size on performance was insignificant (p-value>5%). The credit period was found to have negative coefficient of (-0.0219, p>0.05) implying a weak insignificant negative effect and the interest rate had coefficient of (0.0645, p>0.05), hence showing a weak positive insignificant effect. Conclusion: The study concluded that ACF collateral requirements are the major factors responsible for the effectiveness of ACF on performance of agri-business enterprises, specifically, cotton and simsim. Recommendation: The study recommends that ACF collateral requirements be relaxed and objectively valued, and well aligned to the value of the loan so that many farmers can access credits. Meanwhile, sensitization of farmers on how to apply and get ACF loans should be intensified and that government and agency should set deliberate credit system for cotton and simsim and also to reduce on the costs of the agricultural inputs such as fertilizers, tractors among others and that future studies examine the effects of monetized economy on household production and consumption pattern in Lango Sub Region. Keywords: Agricultural Credit Facility, Performance, and Agri-Business Enterprises
Cash Flow Management Practices and Financial Performance of Small and Medium Enterprises in Lira City, Uganda
(Lira University, 2023) Opio, Thomas; Akello, Judith Abal
Background: This study examines the impact of cash flow management practices on the financial performance of small and medium Enterprises (SMEs) in Lira City, Uganda. SMEs splay a crucial role in economic growth and development, contributing to job creation, innovation, and poverty reduction. However, they often face challenges that hinder their financial performance and sustainability. Effective cash flow management practices are essentials for SMEs survivals and growth, enabling them to meet financial obligations, invest in opportunities, and mitigate risks. Despite this, there is a significant gap in research on the cash flow management practices adopted by SMEs in Lira City and their impact on financial performance. Methods: To address this gap, this study employs a quantitative cross-sectional design and encompasses SMEs from diverse sectors. The study aims to achieve three specific objectives: 1. Assess the cash flow management practices adopted by SMEs in Lira City. 2. Measure the financial performance of SMEs in Lira City using relevant financial metric. 3. Investigate the relationship between the cash flow management practices and financial performance among SMEs in Lira City. Results: The study revealed that the SMEs in Lira City prioritize cash flow management practices, particularly in cash flow forecasting, working capital management, and receivables/payables management albeit with varying adoption levels. Financially the SMEs exhibit healthy profit margins and efficient expense management. However, there are opportunities for enhancing investment in innovation and growth initiatives. Notably, the study establishes a significant relationship between cash flow management practices and financial performance with these practices explaining 47.2%of the variation in financial performance. These findings underscore the critical role of effective cash flow management in influencing SMEs’ financial wellbeing. Conclusions: The study recommends strengthening cash flow management, fostering innovation, and providing tailored financial literacy programs for SMEs. Policy makers are encouraged to facilitate access to external funding sources and promote networking among SMEs. Future research avenues encompass qualitative studies, cross-regional comparisons, and analyses of external factors impacting cash flow management and financial performance in SMEs. Keywords: Cash flow management practices, Financial Performance, Small and Medium Enterprises
Competitive Strategies and Financial Performance of Beverage Companies in Uganda: A Case of Coca Cola Company, Northern Uganda
(Lira University, 2022) Odongo, Jimmy; Ogwang, John
Background: The study examined the effects of competitive strategies on the financial performance of Coca Cola Company Limited in Northern Uganda. The study assessed the effects of product differentiation strategy; cost leadership strategy and market focus on the financial performance of Coca Cola Company Limited in northern Uganda. Methods: The study used a cross sectional survey as a research design to investigate the characteristics of the population as expressed in a particular point in time. This design was suitable for the data that are quantitative in nature to enable the researcher collect numerical data with selfadministered questionnaires. The study was carried out in Coca Cola Company branches in the districts of Apac, Lira City, Lira District, Oyam, Pader, Agago, Gulu City, Kitgum, Dokolo, Alebtong, Kole, Kwania, Nwoya, Amuru, Amolatar and Otuke. The target population was 176 participants that was composed of managers, accountants, cashiers, stores officers and sale representatives. Because the target population was homogenous, a stratified random sampling technique, purposive sampling and simple random sampling were used. The size of the study population was determined by the researcher using Krejcie and Morgan. The primary data was collected from the respondents using a 5-likert type scale questionnaire. The effects of competitive strategies on financial performance was analyzed using regression model. Findings: There were significant effects of some of the measures of competitive strategies dimension constructs of (cost leadership) on the financial performance of coca cola. The construct of cost leadership was significant at 1% level of confidence while the constructs of market focus strategy on financial performance of coca cola company yielded a regression positive coefficient of 0.1223 with a positive p-value of 0.1212. The results answer the research question about the effects of market focus strategy on financial performance of coca cola company and differentiation strategies had a positive p-value of 0.5533 and a coefficient of 0.0418 which had insignificant effect on the financial performance of coca cola. However, some of the measures used to assess differentiation and market focus strategies had significant effects on financial performance of coca cola company. Conclusion: The study concluded that other measures like; possession of competitive resources and product uniqueness are important in enhancing ROI of coca cola company limited, efficiency of processes, sources of raw material and cost saving for customers are good in enhancing ROE and that focus on specific classes of customers, focus on specific market are important in enhancing the profitability of coca cola company limited. Recommendations: The study therefore recommended that management of coca cola should invest more on the cost leadership strategy since the findings indicated that, the strategy had significant effects on financial performance of coca cola company limited. The study also recommended that management of coca cola should do market analysis so as to deliver market products according to the needs of the customers. This will avoid supplying products to certain areas that are not the preference of customers in those areas. Keywords: Competitive Strategy, Performance, and Financial Performance
Competitive Strategies and Performance of Small and Medium-Sized Enterprises in Lira City of Northern Uganda
(Lira University, 2021) Otim, Joe Dalton; Jehopio, Peter Jegrace; Kuka, Phinenous
The study sought to find out the significance of competitive strategies on performance of small and medium-sized enterprises (SEMs), particularly in Lira City of Northern Uganda. Specifically, the study focuses on the influence of the market focus on the performance of SMEs, the effect of cost leadership on the performance of SNEs and the significance of product differentiation on performance of SMEs. According to Porter (2000) higher performance would be attained in an industry that is filled with competition through pursuing strategies which include being a leader in term of low cost, strategy for differentiating product and services and strategy on focusing at a particular market segment. A theoretical model was induced using competitive strategy paradigm of literature. It consisted of market focus strategies, differentiation strategies, cost leadership strategies and performance dimension. Cross-sectional design with quantitative method of investigation was moved to fulfill the objectives of the study. A 5-point Likert scale questionnaire was used to measure responses of 390 business respondents in Lira City. Three hypotheses were posted to explore the effects of competitive strategies on performance of SMEs. The study was structural equation Modeling (SME) for analysis. The result indicated that cost leadership strategies positively and significantly influence performance of SMEs in Lira City. Recommendations arising from the study are that SMEs should adopt competitive strategies particularly cost leadership strategies, as it shown to enhance productivity leading to better performance. This finding is in agreement with Porter (2000) who argued that higher performance would be attained if affirm is a leader in term of low cost. In conclusion, cost leadership has a significant influence on performance of SMEs while product differentiation and market focus have no significant influence on financial performance of SMEs.
Contribution of Village Saving and Loan Association (VSLA) to Household Welfare Improvement in Bala Sub-County, Kole District, Uganda
(Lira University, 2021) Ocen, Tom; Akello, Judith Abal
The study was conducted to examine the effect of VSLA loan activities on poverty reduction in Bala Sub-County. Specifically, the study examined the effect of lending modality on the household welfare improvement in Bala Sub-County, assessed the effect of financial literacy on the household improvement in Bala Sub-County and assessed the effect of small business financing on the household welfare improvement in Bala Sub-County. The study employed cross sectional design and the approaches used were both quantitative and qualitative; the sample size of the study population was 110 respondents comprising of members of VSLA in Bala Sub-County, the District Commercial Officer and Community Development Officer. From the target population of 110, a sample size of 86 respondents was determined using Krejcie and Morgan. Simple random sampling and purposive sampling techniques were applied to sample the respondents. Questionnaires were used to collect quantitative primary data while interview guide and Focus Group Discussion was employed to collect qualitative data. Data analysis was done using the help of the SPSS version 23. Correlation coefficient was used to test the strength and the direction of the relationship between the variables. The findings of the study revealed that household welfare was positively and significantly correlated with lending modality, financial literacy and small business financing. Finally, the results of the regression revealed that VSLA lending modality, financial literacy and small business financing all had a positive significant effect on the level of household welfare hence poverty reduction among members of VSLA in Bala Sub-County. Based on the findings, the study concluded that all the credit activities of the VSLA that were studied by the researcher affect the level of household welfare among the members of the VSLA in Bala Sub-County. The study therefore recommended that government should support the VSLA activities as it is playing a big role in reducing the level of poverty among the poor people at the grassroot level who can not access credit facilities from the formal financial institutions in Uganda.
Credit Management and Financial Performance of Commercial Banks in Uganda: A Case of Equity Banks Ltd in Northern Uganda
(Lira University, 2022) koli, Jacqueline; Oguti, Robert Etengu
Background: The management of the risk involved in the loans that the banks give affects financial performance. The study examined the effect of credit risk management on the financial performance of Equity Bank Limited with a focus on Equity Bank branches in northern Uganda. Specifically, the study looked at the effect of risk identification, risk assessment and risk control on the financial performance of equity Bank Limited. Using a sample of 73 staff drawn from a population of 90 staff of equity Bank branches in northern Uganda, the study attempts to achieve three specific objectives. The first is to established the effect of risk identification on the financial performance of equity Bank branches in northern Uganda. The second objective is to empirically examine the effect of risk assessment on the financial performance of equity Bank branches in northern Uganda. The final objective is to empirically assess the effect of risk control on the financial performance of Equity Bank branches in northern Uganda. Methods: The study adopted a cross-sectional survey design and employed quantitative approach. The data collection was tested for validity and reliability and analysed using SPSS Version 23 in form of descriptive statistics, correlation and regressions. Findings: The findings of the study revealed firstly, that risk identification had a positive significant effect (Adjusted R Square =39.9%, p < 0.01.) on the financial performance of Equity Bank branches in northern Uganda. Secondly, risk assessment had a positive significance in effect (Adjust R Square=45.6%, p < 0.01) on the financial performance of Equity Bank branches in northern Uganda. Thirdly, the examination of the effect of risk control on financial performance in Equity Bank branches in Northern Uganda revealed a positive and statistically significant effect (Adjusted R Square =51.4%, p < 0.01.) Conclusion: In conclusion, the management of Equity Bank Limited is advised to mitigate gender inequality among its staffing level through instituting a flexible policy working document. It is concluded that employing more female staff I the Bank would facilitate effective communication between bank staffs and female clients. This because majority of loan recipients (debtors) are also female clients. Based on the findings of this study, it is recommended that Equity Bank Limited should address gaps in credit risk management practices in order to ensure enhanced financial performance. One of the gaps is gender disparity in recruitment of more staffs in the management of credit departments. Keywords: Credit Management, Financial Performance, Commercial Banks
Customer Relationship Management and Customer Loyalty in Selected Star-Rated Hotels in Lira City
(Lira University, 2022) Abila, Ambrose Duca; Kuka, Phinehas
Background: The study examined the effect of customer relationship management on customer loyalty in star-rated hotels in Lira City. The objectives of the study included to assess the effect of complaint handling, service personalization and customer orientation on customer loyalty. Methods: The study adopted a cross- sectional design and employed a mixed methods approach for both qualitative and quantitative data. The study population was 190 respondents from where a sample of 123 was selected based on Krejcie & Morgan, 1970. The study used both questionnaire and interview guide as main methods of data collection. Findings: The study findings revealed that complaint handling is the least contributor to customer loyalty with a coefficient value of 0.2648 at p=0.0064. service provision had a positive and significant relationship with customer loyalty. It was further revealed that service personalization is the second contributor to customer loyalty as indicated by a coefficient value of 0.3435 at p value=0.0007 significance level. Customer orientation has a positive and significant relationship with customer loyalty. It is also noted that customer orientation is the greatest contributor to customer loyalty with a coefficient=0.3773 at p value=0.0005 level of significance. Recommendations: The study recommended that the management of star-rated hotels should put more emphasis on complaint handling as this plays a significant role in the industry. When customers’ complaints are listened to and addressed, possess a great opportunity for the business to thrive as repeated sales shall be assured of. The management of star rated hotels should put more emphasis on offering of the personalized services in nature through ensuring that customer needs are routinely met in a satisfying manner. In regard to customer orientation, star rated hotels should have a program to assisting in orienting their customers as this shall help such customers to quickly adopt to the environment. Key Words: Customer Relation Management, Service Quality, Customer Orientation, and Customer Loyalty
Determination of Women Engagement in Entrepreneurship: A Case study of Packwach District of North -Western Uganda
(Lira University, 2021) Abyeto, Stella; Agweta, Cosmas; Jehopio, Peter Jegrace
This study sought to establish the determinants of women engagement in entrepreneurship in Packwach District, North -Western Uganda. The study employed a cross- sectional design with quantitative method of data analysis to achieve its objectives. The researcher Collected data by using a structured questionnaire that measured the responses of 375 women entrepreneurs in Pakwach District. Three research questions were posited to explore the determinant of woman engagement in entrepreneurship in Pakawach District. The study moved structural equation modeling (SEM) and descriptive statistics for statistical data analysis. the structural equation modeling results indicated that support from financial institutions (β =-0.636, p<0.001); support from government (β=0.545, p<0.015); support from family and community (β=0.546, p<0.033); were the determinants of woman engagement in entrepreneurship in Pakwach District. The study recommended that government should better further policies that support woman engagement in entrepreneurship and such policies should also regulate financial institutions favour this course.
The Employee Motivation and Job Performance in Local Governments: A Case Study of Otuke District Local Government.
(Lira University, 2021) Odur, Denis Oremo; Nsisi, Christine
Background: The purpose of this study was to examine the effect of employee motivation on job performance in Local Government as a case study since employees’ performance was reported to have reduced between the periods of 2071-2019. Specifically, the study sought to examine the motivation practices on Otuke District Local Government, to assess the level of job performance in Otuke District Local Government and determine the extent to which motivation affects job performance in Otuke District Local Government. The target population for the study was 173 employees. The study sample comprised of 102 representatives who are employees of Otuke District Local Government. Methods: Data was analyzed using descriptive statistics, correlation analysis and regression analysis. Results: The result for spearman’s rank correlation analysis revealed that all the construct of motivation was positively correlated with the job performance. The findings of the study revealed a positive significant effect of job security on job performance in Otuke DLG. (Coef. 0.413, p<0.01). Secondly, the result on the effect of reward system on job performance in Otuke DLG further revealed a positive significant effect (Coef. 0.558, p<0.01). Thirdly, the effect of leadership relation on job performance in Otuke DLG was found to be negative and insignificant (Coef. -0.106, p<0.05). Finally, the result of multiple liner regressions yielded an adjusted R Square value of 0.454, which meant that employee motivation contributes about 45.4% to job performance in Otuke DLG. Recommendations: Based on the above findings, the study recommends that Otuke DLG should put more effort on the above ensuring that staffs are recruited following the right channel, through the right qualification and are confirmed timely in their current positions and reward systems must be very transparent with clear scheme in place for staff promotion, recognition and remuneration. The study also recommends that Otuke DLG should work ways for improving leadership relations in Otuke DLG for a better performance of employees by the district leaders coming up with plans that aim at improving staff welfare and with practices that promote good leadership relations with the employees. Keywords: Employee Motivation and Job Performance.
Employee Motivation and Labour Turnover at National Social Security Fund, Uganda.
(Lira University, 2023) Madaraka, Godwin; Christine, Nsisi
Background: The study focused on Employee motivation on labour turnover in National Social Security Fund in Uganda since the rate at which employees were exiting the fund was high. The study objectives were to ascertain the effect of intrinsic and extrinsic motivation on labour turnover in NSSF with organisational policy as a moderating variable. Literature was reviewed based on the above objectives. Methods: The study adopted a cross sectional survey design, in which a mixed method (both qualitative and quantitative techniques) was used in a population of 226 comprising of all branch staff of NSSF Uganda and sample size of 142 staff determined using Slovin’s formula. Sample random sampling method was used to select the non-supervisory staff and purposive sampling method was used to select the supervisors because of their knowledge and experience. Primary source was used for collecting data. Closed ended questionnaire ranging from strongly agree to strongly disagree was used to collect data from the non-supervisory staff and interview for the supervisors. The items were tested for validity and a content validity index of 0.9 was established indicating that the items were also valid and a Cronbach’s alpha value 0.807 was obtained meaning the items were also reliable. For quantitative data, descriptive statistic percentage, mean, and standard deviations computed to ascertain the effect between the variables. For qualitative data, analytical and critical thinking skills (themes) were used and later generalized to create meaning and was then presented in a narrative form. Results: The analysis of the data indicated a response rate of 98.6% and that both intrinsic and extrinsic motivation had significant effects on labour turnover in NSSF Uganda whereas Organisational policy did not have a moderating influence on the relationship between intrinsic motivation, extrinsic motivation, and labour turnover. The hypotheses were therefore rejected. The study concluded that extrinsic motivation is a very important factor that determines labour turnover rate in NSSF as compared to intrinsic motivation. Recommendations: The study recommended that management of NSSF should adopt programs that are effective in motivating their employees if they are to solve the problem of Labour turnover. Keywords: Employee motivation, Labour turnover, National Social Security Fund
Entrepreneurial Competencies and Growth of Small and Medium Enterprises in Amolatar District: A Case of Private Education Institutions
(Lira University, 2023) Ongom, Maximilian Kolbe; Kuka, Phinehas
Background: The study was carried out to investigate the effect of entrepreneurial competencies on growth of small and medium enterprises in Amolatar District. The objectives of the study were to establish the effect of innovation, networking and risk-taking competencies on growth of SMEs in Amolatar District. Methods: The study employed a cross sectional study design and adopted both quantitative and qualitative approaches. The study population was 130 from which a sample of 97 was drawn basing on Krejcie & Morgan (1970). Questionnaire and interview guide were the main data collection tools. Study findings indicated that innovation competencies have a very weak positive relationship with the growth of SMEs at 0.2640. Findings: Study findings further indicated that most factors under innovation competencies were significant at 1% level. Also, networking competencies have a very weak positive and significant relationship with growth of SMEs at 0.2462. it was further found out that networking competencies factors were also significant at 1% level of significance. Finally, risk-taking competencies had a moderate positive relationship with the growth of SMEs in Amolatar District at 0.5390. it was also evident that all factors under this variable were significant at 1% level of significance. Recommendations: The study recommended that; school management committees put more emphasis on ensuring frequent innovations in their services for instance; rewarding those staff with innovative ideas could best work as this shall ensure diversification and hence continued operations. More emphasis should also be put on building strong networks for both customers and suppliers as these play a significant role in ensuring continued business operation. Continuous risk assessments should be emphasized so as to ensure no single risk affects the operations of the business. Keywords: Competencies, Entrepreneurial Competencies, SME Growth, and Small Enterprises.
Entrepreneurship Initiatives and Entrepreneurship Skills Development in Secondary Schools in Lira City
(Lira University, 2022) Olwol, Denis; Epila, Jackie
Background: The study investigated the effect of entrepreneurship initiatives on entrepreneurship skills development in secondary schools in Lira City. The study was conceived due to rising youth unemployment despite several entrepreneurship skills interventions by government of Uganda. Methods: Specifically, the study looked at the effect of culture, management support and adopted a cross-sectional survey design. Both qualitative and quantitative approach was employed. A sample size of 133 respondents comprising head teachers, deputy head teachers, heads of subjects and bursars in government and private secondary schools was used. Data was collected by use of questionnaire and interview guide and analyzed quantitatively and qualitatively. Quantitative data was analyzed in terms of descriptive statistics, correlations and regression using SPSS version 20. Qualitative data was analyzed using thematic analysis. Validity and reliability of the study instruments were tested using Content Validity Index (CVI) and the Cronbach’s alpha respectively, producing 80% and 93.4% alpha values in the order; above the reconmended70%. Findings: The study found a significant positive effect of entrepreneurship initiatives (culture, management support and technology) on youth entrepreneurship skills development as indicated by an Adjusted R 2 value of 0.582. It was thus concluded that culture of entrepreneurship was being practiced, management support towards ESD was evident and technology was being embraced to aid entrepreneurship skills in secondary schools in Lira City. Recommendations: Accordingly, it was recommended that government should support building entrepreneurship culture in secondary schools by extending the youth Venture Capital Fund UYVCF) and the Youth Livelihood programme (YLP) to the youth in secondary schools; school management should be supportive to students in their entrepreneurship endeavors; and the Ministry of education and sport and other stakeholders should embrace the role of the technology in exposing students to the world of entrepreneurship by making ICT and integral part of entrepreneurship education for prior exposure of students to e-commerce concepts. Key Words: Entrepreneurship, Initiatives, and Entrepreneurship Skills, and Development
Family Business Management and Business Performance in Lira City-Northern Uganda
(Lira University, 2021) Ogweng, Lawrence; Ejang, Mary; Acanga, Alfred;
Background: This study examined the relationship between family business management and the performance of family businesses in Lira City. The study objectives were; to analyze the influence of goal setting and visioning on family business performance in Lira City, to assess the influence of governance structure on family business performance in Lira City, to analyze the influence of professional management on family business performance in Lira City and to examine the role of management control systems in business performance in Lira City. There was evidence from literature that family businesses in Uganda and therefore Lira City are characterized by low profits, low share in the market and low productivity, leading to high rate of failure at over 26% annually. Methods: A cross sectional design based on a mixed method was used. The study used stratified and simple random sampling to sample 123 out of 135 family businesses and the response rate was 96 percent. Data was collected using questionnaires and interview guide. Statistical package for social sciences (SPSS) version 23 was used for data analysis. Descriptive statistics, correlation and linear regression models were used to assess the role of family business management on performance. Findings: The regression results indicated that: goal setting and visioning and management control systems had a positive and significant influence on performance of family business, governance structure had a significant negative influence on family business performance and professional management did not have a significant influence on family business performance. Conclusion: The study concluded that there is a significant relationship between family business management and business performance in Lira city. Recommendations: the study recommends that; policy makers should provide for capacity building of family business managers on management control systems as an aspect of family business internal characteristic that improves performance, policy makers should come out with guiding principles and strategies to ensure that all family businesses have well documented goals and visions, business owners should refine the clan and social structures that have been ident
Financial accountability and service delivery in Regional Referral Hospitals in Uganda: A case of Lira Regional Referral Hospital
(Lira University, 2021) Abdul, Geroge; Oguti, Robert Etengu; Ejang, Mary
This study sought to assess the effect of financial accountability on service delivery in referral hospitals of Uganda focusing on Lira Regional Referral Hospital as a case study. The objectives of the study were: To establish the effects of budgeting practices on service delivery in Lira Regional Referral Hospitals; To determine the effect of financial reporting on service delivery in Lira Regional Referral Hospital; and to examine the effect of auditing practices on service delivery in Lira Regional Referral Hospital. The study used the agency theory. In order to provide an understanding of the research problems, the study used a cross-sectional survey design and applied quantitative approach methods. The study population was 160 respondents comprising of employees and a few selected patients. Data for the study was obtained essentially from primary sources (questionnaire and interview findings). The result from the quantitative analysis informs of descriptive statistics, correlation analysis and regression analysis were used to confirm the findings and enhance the interpretation of the results from the quantitative analysis. The findings revealed that budgeting practices and financial reporting are not significant predicators of service delivery; suggesting that these practices are perhaps critical in the delivery of services at the regional referral Hospital. However, auditing practices was significant in explaining the level of service delivery in the regional referral hospital. The study recommends for a deliberate government policy to encourage civil servants in the health sector to take issues of budgeting and financial reporting very seriously and where need be there capacity should be developed so as to ensure health services are delivered efficiently and effectively.
Financial Management Practices and the Growth of Small and Medium-Sized Enterprises in Uganda: A Case of Small and Medium-Sized Enterprises in Lira City
(Lira University, 2021) Aonyi, Robert; Etengu, Robert Oguti; Okite, Sarah Apio
Background: The purpose of this study was to examine the effect of financial management practices on the growth of small and medium-sized enterprises in Uganda focusing on small and medium-sized enterprises in Lira City as a case study. Specifically, the study sought to: determine the effect of working capital management on the growth of small and medium-sized enterprises in Lira City, establish the effect of the investment decision on the growth of small and medium-sized enterprises in Lira City and examine the effect of financing decision on the growth of small and medium-sized enterprises in Lira City. The target population for the study was 358 SMEs in the two divisions of Lira City. The study sample comprised of 235 representatives of SMEs in Lira City Methods: Data was analyzed using descriptive statistics, correlation analysis and regression analysis. Findings: The findings of the study revealed a positive significant effect of working capital management on the growth of small and medium-sized enterprises in Lira City (coef. 0.437, p <0.01). Secondly, the results on the effect of financing decision on the growth of small and medium-sized enterprises in Lira City further revealed a positive significant effect (coef. 0.308, p <0.01). Thirdly, the effect of investment decision on the growth of small and medium-sized enterprises in Lira City was found to be negative and insignificant (coef. -0.031, >0.01). Finally, the results of multiple linear regression yielded an adjusted R square value of 0.462, which meant that the financial management practices contribute about 46% to the growth of small and medium-sized enterprises in Lira City. Recommendations: Based on the above findings, the study recommends that owners and managers of SMEs should put more emphasis on working capital management and the financing decision to improve on the growth of their firms.
Financial Planning and Household Investments Among Primary School Teachers in Lira Central Division
(Lira University, 2021) Akeny, Emmanuel; Mwesigwa, David
The UNHS (2017) showed that Uganda households spends (96%) on consumption of goods and services. A massive (92%) of household that receive their post-retirement benefits spends it all in consumption and uniformed investments within a year and remain broke with no cash and assets to fall on yet (80%) of the beneficiaries have only NSSF as their post-retirement source of financial income. This ,after spending all of their working life on a paid employment and receiving a monthly income for that service .The study sought to investigate the effects of financial planning on household investments among primary school teachers in Lira Central Division . The study was guided by three objectives, namely ;1) To determine the effects of personal cash flow on household investment; 2) to examine the effects of personal dept management on household investments; and 3) to determine the effects of personal savings on household investments. The study adapted a cross-sectional survey design with purely quantitative research approach. The study population constituted 165 primary school teachers, who are paid from government ‘s consolidated fund, and sample of 118 primary school teachers. The study used questionnaire collect primary data while mean, standard deviation, correlations and regression were helpful in analyzing quantitative data. The findings indicate statistically insignificant effects of cash flow, dept management and personal saving on household investments in Lira Municipal Council. The study therefore recommends that primary school teachers should be exposed to financial education so that they can appreciate the significance of developing and using a financial plan to help them to achieve desired household investments which can continue to generate more income, supplementing the salary which is main source of income. In consideration of the fact that most primary school teachers have high operational expenses some of which are facilitated by credit, it is important that they prioritize short term fiscal discipline in order to guarantee a future of financial freedom fed by streams of investment income from household investment
Financial Rewards and Employee Commitment in Local Governments in Uganda: A Case Study of Apac Municipal Council
(2021) Opio, Gerald; Akello, Judith Abal
The aim of this study is to assess the effect of financial rewards on employee commitment of employees in Apac Municipal Council. The specific objectives of the study were as follows: to determine the effect of financial rewards on affective commitment of employees in Apac Municipal Council; to assess the effect of financial rewards on normative commitment of employees in Apac Municipal Council; to assess the effect of financial rewards on continuance of commitment of employees in Apac Municipal Council. The sample size of the study was 135 which comprised of 132 teachers, Municipal Education Officer, Senior Inspector of Schools, and inspector of schools. Primary data was collected using the questionnaire method while secondary data was collected through documentary review. The data obtained was processed using statistical package for social scientists (SPSS) and was analyzed using both descriptive and inferential statistics. The analyzed data was presented using graphs, charts and tables. Results indicate that there was a fairly positive significant relationship between financial rewards and affective commitment (r=0.506, p<0.05), moderately significant relationship between financial rewards and normative commitment (r=0.307, p<0.05) and moderately positive significant relationship between financial rewards and continuance commitment (r=0.346, p< 0.05). The study found out that financial rewards had a positive significant effect on affective commitment (coef. 0.513, p<0.05), normative commitment (coef. 0.306, p<0.05) and continuance commitment (coef. 0.433, p<0.05) of employees in Apac Municipal Council. The study recommended that Apac Municipal Council should carry out salary reviews in order to develop a reward management structure that is externally competitive, internally fair and consistent with the current acceptable international rates. It was also recommended that the top management in Apac Municipal Council should encourage employees to participate in decision making and they should implement employees’ decisions.
Functional Adult Literacy and Vocational Training: Women's Opportunity for Socio-Economic Development in Uganda. A Case Study of Apac District-Northern Uganda
(2021) Akello, Judith Abal; Bohlinger, Sandra
The study was about women's opportunity for socio-economic development based on their experiences on Functional Adult Literacy (FAL) and integrated vocational training in Apac District-Northern Uganda. The main objective of this study was to explore whether and how women participants in Apac District derived socio-economic benefits from FAL as well as integrated vocational training. The study was informed by agency theory from Freire's literacy theory and Kabeer's socio-economic perspective which contend on the component of awareness or by making marginalised non-literate's agents of socio-economic development. These theories helped to explore and establish the socio-economic transformation experienced by women as a result of their participation in FAL in addition to integrated vocational training. These transformations were captured by comparing the kinds of life led by the women prior to and after FAL and integrated vocational training, in terms of participating in communities, family settings, awareness on the value of training and participating on income generating group projects. The study mainly used qualitative case study research design focusing on the experiences of 35 participants both in the rural and urban setting. Using Focused Group Discussions (FGDs) and key informant interviews, this study revealed the conditions of women before and after benefiting from FAL with integrated vocational skills. The findings of this study inductively generated from the participants revealed that women who acquired FAL in addition to integrated vocational skills significantly transformed their socio-economic lives. Opportunity for FAL and integrated vocational training improved women's daily lives in terms of confidence to participate in community undertakings and local council leadership. In addition, the women became self-employed, profited from income generating group projects, made re-investments of savings from the income generated. In turn, the well-being for themselves and their families greatly improved. Therefore, the study recommends that the Ministry of Gender, Labour and Social Development (MGLSD) which coordinates FAL training in Uganda along with other departments, such as international partners, NGO's and civil society organisations should prioritise, support and strengthen the FAL learning with integrated vocational training policies. [The research was funded by DAAD (German Academic Exchange Service).]
Internal Control and Financial Accountability in Local Government: A Case of Lira City Council
(Lira University, 2022) Alum, Annet; Enon, Julius, C.; Obote, Denis
Background: The study was conducted on internal control and financial accountability in Lira City Council. Specifically, the study explored the level of internal control in Lira Municipal Council, established the level of accountability in Lira City Council, and examined whether there is a relationship between internal control and financial accountability in Lira City Council. Methods: The study used descriptive research design in the study that was both quantitative and qualitative in nature. Simple random sampling and purposive sampling techniques were used to select 80 respondents. Questionnaires and interview methods were used to collect data while mean and standard deviation were used to measure leadership styles and job satisfaction. Correlation coefficient was used to test the relationship between internal control and financial accountability. Findings: The findings of the study indiciated that monitoring ((Mean=4.057, SD=0.748) had the highest level of performances in the provision of internal control in Lira City Council followed by control activities (Mean=3.767, SD=0.575, Then risk assessment (Mean=3.759, SD=0.781) and control environment (Mean=3.639, SD=0.636) had the least level of performances. The study further found that jointly, control environment, risk assessment, control activities and monitoring 32.0% variation in the level of financial accountability in Lira City. Recommendations: The study therefore, recommended that management of lira city should strengthen monitoring activities so as to enhances proper financial accountability in the City. The study also recommended that the management of lira city strengthen control environment so as to reduce leakages which will culminate into increased financial accountability, the study recommends that risk assessment should be done to all projects and programs of the Lira City Council on a regular basis, the administration of Lira City Council should ensure that there exists effectiveness and strong internal control activities and good financial policies. Lira City Council should also establish strong and effective internal control procedures as provided for in the Accounting Regulations 2007 and Public Finances Management Act, 2015 that can help to minimize risk and finally there is also need to ensure training of employees on financial accountability principles. Keywords: Internal Control, Financial Accountability

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