College of Business and Management Sciences (CoBAMS)

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    Abortion in Uganda : the neglected dangers
    ( 2020-05-22) Godfrey, Asiimwe
    Abortion can be defined as an ending of a pregnancy by removal or expulsion of an embryo or fetus before it can survive outside the uterus. An abortion that occurs without intervention is known as a miscarriage or spontaneous abortion while deliberate methods done to end a pregnancy is called an induced abortion. In this paper, emphasis was put on induced abortion where globally 56% of unintended pregnancies end up in induced abortion. (Singh S et al., 2016). As of 2010-2014, an estimated 55.9 million abortions occur each year with majority from developing regions at 49.3 million (with a rate of 36 per 1,000) while in developed regions it stands at 6.6 million (with a rate of 27 per 1,000) (Sedgh G et al., 2016). Abortion in Uganda is illegal however the Ugandan Ministry of Health's 2006 National Policy Guidelines and Service Standards for Sexual and Reproductive Health and Rights gives a number of specific cases in which women have the right to seek an abortion, that includes rape, sexual violence, or incest, or when the woman has pre-existing conditions such as HIV or cervical cancer. It can also be performed by a licensed medical doctor in a situation where the woman's life is deemed to be at risk. 52% of all pregnancies in Uganda are unintended, and about a quarter of these unintended pregnancies end in abortion each year. It is estimated that 314,300 abortions took place in 2013 alone translating to 14% or at a rate of 39 per 1,000 of all pregnancies of women aged 15-49 in the country according to a 2013 brief from Guttmacher Institute. Unsafe abortion practices in Uganda have consequently led to around 5 million Ugandan women annually getting injured or getting disabled due to abortion-related consequences and 5.3% of maternal deaths occurring as a result of abortion complications. Abortion has also led to increased emotional risks which have a lasting negative impact on a woman. It is recommended that a clarification on Uganda’s abortion law and policies be done at all levels in all languages since this will raise awareness on the contents and the scope of Uganda’s abortion law among the medical community, the judicial system and women.
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    Academic achievement of Ugandan sixth grade students: influence of parents’education levels
    (Contemporary Issues in Education Research, 2013) Wamala, Robert ; Omala, Saint Kizito ; Jjemba, Evans
    The study investigates the influence of a father and mother’s education on the academic achievement of their child. The investigation is based on data sourced from the 2009 Southern African Consortium for Monitoring Education Quality survey comprising 5,148 records of sixth grade students enrolled in Ugandan primary schools. Students’ percentage scores in the health sciences, reading, and numeracy tests were adopted as a measure of academic achievement. The analysis was carried out using summary statistics and a multiple linear regression clustered by six geographical regions in Uganda: central, eastern, western, northern, southwestern, and North Eastern. In addition to father and mothers’ education, students’ test scores in the various disciplines were analysed by the characteristics of age, sex, rural-urban residence, grade repetition status (any grade), and length of pre-primary education. The results showed that the level of a father’s education required to predict whether the child will achieve better scores in all disciplines was primary education. However, a mother required secondary and post-secondary education to enable the child to obtain better scores in reading and numeracy, respectively. Much of the previous literature has suggested that children born to educated parents have higher academic achievement; the results of this study support this finding but also reveal a difference in the levels of a father and mother’s education required to predict their child’s achievement of better scores in formal education.
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    Access of financial credit services to small scale commercial farmers in Uganda. A case of Bubaare Sub County, Mbarara District
    (Makerere University, 2020-02) Atukunda, Racheal
    This study focused on establishing access of Financial Credit Services to Small Scale Commercial Farmers in Bubaare Sub County, Mbarara District, Uganda. The study was guided by the following objectives namely; assessing the status of credit services available to farmers, examining the reasons for farmers’ participation and non-participation in credit programs, and identifying the factors leading to credit rationing of farmers by financial institutions in Bubaare Sub County, Mbarara District, Western Uganda. The study was guided by a cross sectional research design and the respondents included; heads of small-scale farming households, officials from credit institutions and officials in charge of agricultural finance from Mbarara District Local Government. Among the observations made on the status of credit services available to farmers; the Ministry of Agriculture plays a dominant role in ensuring that farmers get credit services from financial institutions, there is a big number of lending schemes and institutions which provide credit services to farmers at subsidized interest rates, agricultural lending is associated with a number risks making it unfavourable for financial institutions, and Financial credit services in rural areas are dominated by small institutions mainly SACCOs and self-help groups which offer only small amount of money to farmers. In relation to farmers’ participation in credit programs, the study found out that; Farmers participate because they want to access loans from the credit programs to invest in agriculture, expand their existing income generating activities, save money as well as learning and sharing information on farming practices. However, their nonparticipation is due to; fear of loan defaulting, unsuitable loan conditions and busy schedules, leaving them with no time to participate. In relation to factors leading to credit rationing of farmers by financial institutions by financial institutions, the study identified annual income of the family in the previous year, Value of household assets including plants and animals as well as physical assets, Ration of formal outstanding debt over income, and Distance from the location of the financial institution as the factors leading to factors credit rationing of farmers. The study made the following recommendations; there is a need to implement adult financial literacy programs, strengthening farmer cooperative organizations, which could provide a collective capital and social collateral for small farmers, Formal MFIs should be encouraged to substitute physical collateral for social collateral through group liability strategies, encouraging farming households to take on alternative livelihood activities, as well as finding market smart strategists to deal with challenges facing small farmers in accessing credit.
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    Access to agricultural credit facility in Uganda: A case of Equity Bank Uganda limited
    (Makerere University, 2024-12) Manzi, Fortunate
    This study examined access to the Agricultural Credit Facility (ACF) in Uganda, focusing specifically on a case study of Equity Bank; The study was premised on three objectives; to assess factors influencing the access of ACF on the various agriculture value chains, to examine the challenges and barriers faced by farmers and agribusinesses in accessing and utilizing the ACF and to examine the strategies that can be utilized to improve accessibility and utilization of credit through the ACF for agricultural activities. The study employed a cross sectional and descriptive research with a mixed study approach which involved collecting numerical data from 351 beneficiaries of ACF and interviewing 5 key informants (officials from Equity Bank). Quantitative Data was analyzed using the SPSS version 27. The study identified several factors influencing access to Agricultural Credit Facility (ACF) loans, with agricultural risks such as weather, pests, and diseases being significant barriers to loan repayment. Membership in farmer cooperatives was found to facilitate easier access to credit, while the ACF application process and collateral requirements were manageable. However, economic stability in Uganda and price volatility were less significant concerns. Challenges such as high collateral demands, high interest rates, a complex application process, and limited access to financial information hindered farmers' ability to access and utilize ACF loans. To improve accessibility, the study recommended reducing collateral requirements, providing more training and information, leveraging farmer cooperatives, offering risk mitigation tools like insurance, and introducing flexible repayment terms. The findings suggest that addressing agricultural risks, simplifying the loan application process, and reducing collateral requirements could enhance farmers' access to ACF loans. Therefore, the study recommends strong consensus on these strategies, emphasizing their importance in enhancing credit access for smallholder farmers and agribusinesses. Therefore, the study recommends reducing agricultural risks through comprehensive risk management tools like insurance and climate resilience training to help farmers manage risks and improve loan repayment. It also suggests strengthening farmer cooperatives to provide collective guarantees and support, making credit more accessible for smallholders.
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    Access to credit by small and medium enterprises in Kampala Central Division
    (Makerere University, 2015-10) Namayanja, Hanifah
    The role of the SMEs in the development process continues to be in the fore front of policy debates not only in developing countries but also in developed countries. The advantages claimed for SMEs are various, including reducing unemployment, improving the BOT position, increased tax base; and they may well become a countervailing force against economic power of large enterprises. More generally the development of SMEs is seen as accelerating the achievement of wider socio-economic objectives, including poverty alleviation. In spite of the generally fast pace by which access to financial services for SME is being developed, significant segments of the SME sector have not yet benefited from the expansion and deepening of outreach. In attempting to gain access to financial services, SMEs continue to face many constrains. Thus this research intended to study the challenges faced by SMEs in access to finance. The findings indicated that the constraints faced by SMEs were insufficient collateral (62.9%) High risk perception (20.3%) and Poor financial management practices (16.4%). on the same note the study identified that the coping strategies used to manage challenges faced by SMEs in accessing finance include; cost cutting, use of money lenders, reliance on family and friends support, negotiating increase in supplier credit periods, reducing receivable days, invoice discounting, bank loans and overdrafts. Based on the study’s findings, it is recommended that the stakeholders should endeavor to provide financial information infrastructure, the government and financial institutions should also provide a good economic environment where SME’s are able to borrow at reasonable rates as well as friendly terms. It’s also important to train most of the entrepreneurs on simple financial management tips, to enable them make informed financial decisions.
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    Accessibility to long term finance: Its determinants and effect on growth of EIB-funded Small and Medium size Entreprises in Uganda's hotel industry
    (Makerere University, 2009-09) Sekyewa, Godfrey
    The purpose of the study was to examine not only the level at which SMEs in Uganda’s Hotel sector access long-term finance extended by the EIB-APEX and the factors influencing this level but also the relationship between them and the level of the SMEs’ business growth. This was as a result of the observation that most of the SMEs were achieving dismal business growth yet it was not clear whether this was due to the level of their accessibility to long-term finance. The study was conducted as a cross sectional survey involving an analytical design. Its objectives were to examine the level of business growth of the SMEs in Uganda’s Hotel industry, to investigate the level at which these SMEs access long-term finance extended by the EIB-APEX, to establish the factors influencing the level of this access, and to examine the relationship between the level of business growth of these SMEs and their level of access to long-term finance. Data was collected from SME managers using questionnaires and analyzed using the descriptive, ANOVA, factor analysis, correlation and regression methods of the SPSS programme. The findings show that the level of business growth of the SMEs in Uganda’s Hotel industry was 46.3% predicted by the level of the SMEs’ access to EIB-APEX long-term finance. SME competences were established to have the most significant influence on the level of SMEs’ access to this finance. The level of this access and that of the business growth of the SMEs were both reported as low. The study, thus, concluded by emphasizing the need to improve the level of business growth of the SMEs. To achieve this, it was recommended that SME management and lending institutions should improve the SMEs’ access to loan finance by solving the flaws in the factors influencing this access.
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    Accessing micro credit, borrowers’ characteristic and household income in rural areas: A case of Kasese District
    (Makerere University, 2009-11) Businge, Polic Fred
    Improving household income is one of the major challenges faced by developing countries. Different plans focusing on increasing household income through the use of credit institutions have been developed for example PEAP, 1997, entandikwa scheme and the prosperity for all plan (2006). While doing this they have largely ignored borrowers’ characteristics and business type the borrowers’ engage in. This study therefore examined the role micro credit access, borrowers’ characteristics, business type have towards improving household income for the poor. A sample of three institutions which included Ikongo micro finance scheme, Bukonzo joint credit institution, centenary bank and 131 beneficiaries was chosen out of a total of 32 institutions and 1004 beneficiaries. The study presents empirical findings basing on 82 beneficiaries who responded. Across sectional survey design was used to evaluate the variables above. Correlation coefficients revealed a significant positive relationship between the variables. Multiple regression analysis further revealed that 44.5% of the variance in the household income is explained by micro credit access, borrowers’ characteristics and business type. The study recommends that micro credit institutions should increase funds which borrowers’ can access. Credit institutions should always consider borrowers’ characteristics and business type the borrowers’ are to engage in before giving credit to the potential borrowers’. These factors enable the borrowers’ to use funds wisely and eventually they lead to improved household income of the poor.
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    Accountability and mobilized financial resources: A case study of Central Uganda Conference of the Seventh–Day Adventist Church
    (Makerere University, 2011-04) Jemba, William
    The study investigated Accountability and Mobilized Financial Resources in Central Uganda Conference of the Seventh-Day Adventist Church. The main objectives of the study were to examine the relationship between accountability and building public confidence as well as examining the relationship between public confidence and mobilized financial resources in the Seventh-Day Adventist Church. The study found out that there is a strong relationship between public confidence and mobilized financial resources in Central Uganda Conference. This is because when the Organization builds confidence through openness, transparency and accountability in the way they put to use the mobilized resources from members of the congregations, financial contributions increase. However, it was found out that Central Uganda Conference was performing poorly in mobilization of resources for its activities from the tithe and field advances. This was attributed to the poor accountability mechanisms used that are not transparent to its stakeholders that have led to many decreasing their contributions. In ensuring that there is public confidence, the study recommended that Central Uganda Conference need to confirm to International accounting standards by putting emphasis on openness, disclosure and legitimacy. This will not only restore and promote public confidence but also enable all the stakeholders to own the organization. This in turn will enable the stakeholders contribute more resources towards the success of their organization.
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    Accounting information system, financial decentralization and quality of financial reporting in Kampala City Council
    (Makerere University, 2011-08) Bamwira, John Richard
    The study examined the effect and relationship between Accounting information system, financial decentralization and quality of financial reporting in Kampala city council. The AIS and financial decentralization were the independent variables while quality of financial reporting was the dependent variable. The study adopted a triangulation design consisting of a correlation design which was quantitative in approach and cross sectional in nature. The study population consisted of two hundred ninety members from whom a sample of two hundred five elements was drawn using Krejcie and Morgan method. A combination of census, proportionate stratified random sampling and simple random sampling techniques were employed in selecting members from different strata into the study sample. Two data collection methods namely structured questionnaire consisting of closed questions with five point likert scale and interview guide were used in collecting primary data. Out of two hundred five questionnaires administered, one hundred ninety registered returned posing a response rate of ninety seven percent. The collected data was presented using frequency tables and charts which were analyzed by Factor analysis, Pearson correlation coefficient and Regression model using SPSS. A significant positive relationship was established between independent and dependent variable and forty five percent of the changes in quality of financial reporting in KCC are explained by the accounting information system and financial decentralization. The study also discovered that decision making, budgeting and planning constitutes fifty five percent of financial decentralization. However, decision making alone contributed forty one percent compared to fourteen and ten percent for budgeting and accounting information system respectively.
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    The achievement of Foundation Hans Lindner for St. Joseph’s Aid Society in promoting education: A case study of Kiboga District-Uganda
    ( 2014-10-06) Lubega, Joseph Balikuddembe
    The study set out to establish Foundation Hans Lindner for St. Joseph’s Aid Society’s achievement in Education in Kiboga District-Uganda. It was a case study, based on the qualitative and quantitative research approach. The sample for the study entailed 130 participants, that is, 9 Directors, 80 Direct Beneficiaries (students), 9 District Officials, 11 Community Leaders, 8 Elders/Opinion Leaders, 12 Religious Leaders, plus the Education Secretary, Kiyinda-Mityana Diocese. These generated data for the study through five instruments, these included: interview schedules for Directors and the Educational Secretary, Kiyinda – Mityana Diocese; questionnaires for Direct beneficiaries, District officials, Community leaders, Religious leaders; focused group discussion for direct beneficiaries. The collected data was qualitatively and quantitatively presented, and analysed in frequencies and percentages, then meaningfully placed in categories for interpretation. The study was guided by two research questions: • What is the achievement of Foundation Hans Lindner for St. Joseph’s Aid Society in the promotion of Education in Uganda? • What challenges does Foundation Hans Lindner for St. Joseph Aid Society face in promoting Education in Uganda? The data collected revealed that the foundation has achieved in its role of promoting education in Uganda, especially in Kiboga district. This is because, many of those it has sponsored have now graduated in different disciplines, and this has led to reduction in the literacy rate in the country and an increase in the number of qualified personnel, thus , an increase in the human resource, a good number of its beneficiaries are now employed, that is both by government and private institutions, orphans and children from poor families who would not have been able to taste a dose of education have been supported, government has been assisted in its role of promoting Universal Education. However, the Foundation faces some challenges in trying to promote education in Uganda. These are; shortage of funds, which are greatly needed to facilitate the Foundation’s recurrent expenditure, low motivation of teachers, government obligations (taxes), poor management and administration of Foundation activities. It was concluded that achievements summarise all the benefits the Foundation has met. However, that challenges presented have always hindered the Foundation’s proper delivery of its educational services to the underprivileged in Kiboga District and the country at large. Hence, more productive partnerships between government and NGOs are clearly called for, such that, promoting education of the underprivileged greatly contributes to the future well being of the nationals in the economy, as well as it development. It was therefore recommended that, government should exempt NGO’S from taxes especially during importation of educational materials, set up an NGO Advisory Board on educational policies that would give NGOs a much greater role in education decision making, Have a more consultative approach at the community level to tackle the implementation problems, strictly monitor and scrutinize the performance of various NGOs involved in promoting education. Given all that efforts, expectations are high that, the Foundation will be able to promote education in the country with ease.
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    Adequacy of tax revenue and the national budget deficit in Uganda before and after the tax reforms (1980-2008)
    (Makerere University, 2011-03) Muwanga, Lawrence
    Like any other countries in Sub-Saharan Africa, Uganda’s tax performance is still poor. Inadequacy of tax revenue is evidenced by the existence of national budget deficit. Every year the realised total tax revenue falls short of the budgeted total tax revenue. The budget deficit annually increases by a bigger percentage than the increment in realised total tax revenue. In spite of the tax reforms launched by the government, budget deficit persistently increases. The study aimed at finding out the cause of the inadequate tax revenue in Uganda that is not enough to service government expenditure so as to reduce the budget deficit before and after the tax reforms. To achieve the main objective, buoyancy, elasticity and tax effort indexes of the tax system were estimated. Ordinary least square (OLS) method was used on time series data to estimate those economic magnitudes. Data were got from Ministry of Finance, Planning and Economic Development; Bank of Uganda; Uganda Bureau of Statistics (UBOS) and Uganda Revenue Authority (URA). Economic models for estimating buoyancy and elasticity were established. Elasticity with respect to the national income of individual taxes was decomposed into tax-to-base elasticity and base-tonational income elasticity. Models to estimate that decomposed elasticity were specified as shown in chapter 5, equations 5 & 6. It was found out that total tax revenue has negative relationship with the budget deficit (Table 6.8). After the tax reforms, buoyancy increased with the exception of that of import duties (Table 6.13). Total tax revenue was inelastic before the tax reforms (1980-1990) and for the whole period (1980-2008).But after the tax reforms (1991-2008), total tax revenue was elastic with respect to GDP (Tables 6.14). In the same period income tax and VAT were elastic with respect to GDP (Tables 6.14) but the base of VAT was still inadequate as evidenced by tax-to-base elasticity and baseto- GDP inelasticity (Tables 6.15 & 6.16). Import tax was inelastic to its base whereas the base was elastic with respect to national income (Tables 6.15&6.16). Tax effort was generally less than one before the tax reforms and the combined periods (Tables 6.12 & 6.23). Tax reforms brought about positive changes in tax effort (Table 6.17). The study concluded that the country has inelastic tax system and that total revenue cannot increase automatically as national income grows. The tax effort was less than one for the whole period (1980-2008) and therefore a country has a high tax potential and can increase tax revenue generation by redesigning the tax system. The base for VAT needs broadening and measures to tap import tax should be increased by fighting corruption, tax evasion and smuggling. Positive changes that were brought about by tax reforms should be cherished and more should be done to increase tax revenue generation such as increasing the base of VAT and improving the collection methods of import duties. Tax reforms brought about positive changes in buoyancy with the exception of import duties but still more discretionary changes are needed to achieve tax effort which is one or more. Finally the study concluded that tax revenue generation is insufficient and thus national budget deficit persistently increases every year. It was recommended that the government should make ventures to increase tax revenue such that the realised tax revenue is nearer to the budgeted tax revenue but at the same time it should check on its spending culture.
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    Adherence to antiretroviral treatment of HIV positive patients in Lira District, Northern Uganda
    (Makerere University, 2017-01) Opio, Bosco
    The main objective of the study was to determine the factors that affect adherence to ART among AIDS patients in Lira district, northern Uganda. The cross sectional studies was carried out on people living with HIV and were receiving free ART services in Lira District at AMACH Health Center (IV), BARR Health Center (III), and OGUR Health Center (IV). Secondary data were collected by reviewing 208 ART files for patients above 11 years from these Health Centers respectively. Adherence was measured by self- report, and patients were identified as having poor (sub-optimal) adherence if they took less than 95% of their pills during either the previous two days or four days. Data were presented using proportions, frequency tables, percentages, standard deviations and histograms. Pearson chi square statistics was used to determine significant associations between the dependent and independent variables. Logistic regression was used to further identify the factors associated with poor adherence. The final logistic model identified the following factors significantly associated with : Forgetfulness (OR=0.06, p-value=0.000), lack of Food (p-value=0.008; OR=0.15) and alcohol (OR=0.104; p-value=0.022) were the patients factors affecting adherence, Stigma (OR=0.06; p-value=0.01) and lack of partner support (OR=0.06; p-value=0.000) were the community factors affecting adherence, Distance (OR=0.07, p-value=0.000) and Drug stock- out (OR=0.045, p-value =0.037) were the health facility factors affecting adherence; Forgetfulness was the most common reason for non-adherence. Therefore, the ART counselors need to give emphasis on memory aids. Interventions to improve and sustain adherence should focus within the clinic to improve on interactions between the clients and the ART in-charges and outside the ART clinic to improve on patients’ social support, drug availability, campaign against stigma and others may be required.
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    Adoption and impact of conservation agriculture among farming households in Kyankwanzi district, Uganda
    (Makerere University, 2021-04) Lumu, Emma
    The agricultural sector in Uganda is challenged by a number of constraints including low technological adoption, limited financing, reduction in agricultural land, poor access to extension services and poor farming practices among others (World Bank report 2018). As part of the campaign to take care of some of the challenges, conservation agriculture package which involves minimal soil disturbance, retention of crop residues as mulch on the soil surface, and the use of crop rotations was proposed as a sustainable solution to agricultural problems in smallholder farming systems and has been promoted in parts of Uganda. In Kyankwanzi District, it was implemented by Rural Enterprise Development Services (REDS) from 2011 to 2015. This study determined the extent to which conservation agriculture has addressed the challenges faced by farmers in Kyankwanzi District. Specifically, the study determined: i) the level of adoption of conservation agriculture among smallholder farmers, ii) the factors that influence the adoption of conservation agriculture, and iii) the impact of conservation farming adoption on the income of farmers in Kyankwanzi District. The study was conducted in three sub-counties namely; Nkandwa, Wattuba and Kiryanongo in Kyankwanzi District. A sample of Ninety-one (91) households was selected from a population of 120 smallholder farmers using the purposive sampling method with the Yamane’s formulae (1967). Binomial probit regression model was used to investigate the driving factors of conservation agriculture whereas the propensity score matching (nearest neighbor) was used to assess the impact of conservation agriculture on income using SPSS and STATA packages. The level of adoption of conservation agriculture based on application of at least one conservation principle was 64.8% while non-adopters were 35.2%. Among the adopters, 58% applied only one of the CA principles, 5% applied only two principles and 37% applied all the three principles of conservation agriculture. However, only 17% of the total land holding for the households investigated was under CA. The results from the probit regression analysis indicated that: i). adoption of conservation agriculture among the households surveyed depended on access to agro-inputs (P ˂ 0.01), access to credit (P ˂ 0.05) and access to agricultural extension services (P ˂ 0.05); ii). information access through training significantly influenced adoption of CA (χ2 = 9.755, P = 0.002, α = 0.05); and iii). That the major source of extension service on CA significantly influenced adoption of CA (χ2 = 14.223, P=0.003, α= 0.05) ,with non-governmental organization (NGO) leading as a source of extension services (71.2%) followed by government (13%), farmer group (3%) and by other sources (1%). It is evident that exposure to information played a key role in enabling the uptake of CA. The propensity score matching (PSM) analysis, revealed that CA adopters on average earned eighty thousand shillings (Ug shs 80,000/=) more (P<0.001) and spent 3 units less of agro-inputs (P<0.05) than non-adopters per acre per season. These results suggest that conservation agriculture practices are reducing the cost of inputs per acre and agro-input cost per kilogram of produce harvested among smallholder farmers in Kyankwanzi District. This is particularly important for smallholder rural farmers where inputs such as improved seeds, pesticides and fertilizers are both costly and unreadily available. Fostering adoption of conservation agriculture has a good chance of improving the income status of households (poverty reduction) in the farming community. The study recommended increasing farmers' awareness of CA and its benefits via various means such as training/workshops, extended extension services and other possible channels to increase its adoption; and increasing farmer’s access to credit and agro-inputs. It is desirable that farmers adopt all the principles in order to attain the best returns from conservation agriculture. Farmer training as a means to attaining increased CA adoption should be strengthened and the contribution of NGOs in this regard is indispensable and should be encouraged. Conservation agriculture potentially increases the income and welfare of smallholder farmers, especially via reduction in unit cost of production and efforts to increase its adoption should be supported by adequate policy measures and it should be extended to other parts of the country where it has not yet been introduced in a bid to reduce poverty in the sector.
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    Adoption of human resource information systems: a case of Uganda Women’s Network
    (Makerere University, 2023-12) Nakiyemba, Angella
    This study employed a mixed-methods approach to investigate the factors that influenced the adoption of Human Resource Information Systems (HRIS) at Uganda Women’s Network (UWONET). The study was grounded in specific objectives, including the examination of factors influencing HRIS adoption, identification of barriers faced by UWONET, and assessment of the perceived effects of HRIS on organizational performance. Utilizing questionnaires and interviews, data was collected from 30 participants to explore organizational size, budget constraints, integration with IT systems, compliance with legal requirements, and data security considerations. As a result, both random probability, which involves equal chances of participants being chosen in the study, and purposive sampling methods were used to sample the participants. Findings highlighted pivotal factors and barriers such as an unstructured technological culture, lack of skills, and financial constraints. Despite challenges, the study observed a consistently positive perception of HRIS's effects on organizational performance, emphasizing streamlined processes and employee empowerment. Recommendations stemming from the findings include resource allocation for comprehensive training, technological infrastructure enhancement, financial analysis, cultural initiatives, and compliance monitoring. Collaboration with NGOs and governmental bodies was proposed for industry-specific guidelines supporting HRIS adoption in non-profit organizations.
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    Adoption of International Financial Reporting Standard for Small and Medium Entities as a Financial Reporting Framework; A case study of the Greater Kampala Metropolitan Area.
    (Makerere University, 2019-08) Ssenyonga, Yasin
    The study investigated the adoption of the International Financial Reporting Standards (IFRS) for Small and Medium Enterprises (SME) as a financial reporting frame work. Specifically, the study aimed at establishing the level of adoption of IFRS for SMEs in Kampala Uganda, ascertaining the benefits that SMEs can derive through adoption of IFRS for SMEs and to identify challenges faced by SMEs in Uganda in adopting IFRS for SMEs. The study was guided by a descriptive survey design and adopted quantitative research methodology. A random sample of 40 respondents- SMEs was selected from the population of 137,432 small and medium size entities that operated within the Greater Kampala Metropolitan Area. A sample was selected using a purposive approach and data were collected by the use of a researcher administered questionnaire which contained Likert scale questions. Data was analysed by using Statistical Package for Social Sciences (SPSS) version 16 to get descriptive statistics which were the basis of interpretation and discussion of results. The findings of the study indicated that adoption of IFRS for SMEs was still low according to the statistics received that is to say, Fully adapted=27.5%, not fully adapted=72.5%.The main reason given for not adopting the IFRS for SMEs was found to be lack of skills (77.5%). The study revealed that IFRS for SMEs would help them get financial assistance (combined percentage was 87.5%), and adoption to have benefits like comparability and reliability of the financial statements. Respondents listed a number of avenues through which adoption could be improved and these included, having accounting professional bodies, conducting more affordable awareness workshops on the use of IFRS for SMEs and review of the IFRS for SMEs to reduce the level of complexity. IFRS for SMEs have been a challenge for non-publicly accountable entities to adopt and there are several conceptual and practical issues with IFRS for SMEs. It was established that the framework used to prepare financial statements was mainly full IFRS which was measured at 47.5% and then IFRS for SMEs established to be at 7.5% and the least was UK GAAP at 25%. On the other hand, lack of practical knowledge on converting from traditional accounting standards to IFRS for SMEs, complexity of the standard and costs involved are seen as the main obstacles to adoption of the IFRS for SMEs. In conclusion, there are significant challenges in the adoption of the standard which can be attributed to lack of knowledge of the existence of the standard and for those who are aware of the standard, they do lack the capacity to apply it. The study recommends the need to formalize business operations for SMEs, promotion of business record maintenance, separation of ownership from control of SMEs and mounting of seminars or workshops for personnel on professional development courses and for awareness purposes.
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    The adoption of mobile banking in Uganda, a case study of Bank of Baroda (U) Ltd.
    ( 2018-11) Nassali, Rachel Josephine
    The major aim of his study was to empirically explore the adoption of mobile banking in Uganda using a case study of Bank of Baroda (U) Ltd. The study used primary data collected by the researcher from the customers of Bank of Baroda, RSB. The data was collected using a structured questionnaire self-administered 248 respondents. The researcher generated various statistics such as frequency, percentages and regression analysis models using SPSS Version 11. The dimension of the dependent variable of the study is the extent of adoption of mobile banking services among bank customers of commercial banks in Uganda. The independent variables include social, economical and technological factors which affect mobile banking adoption. The findings of the study indicate that customers’ characteristics such as age, gender, education levels and income levels have an effect on the adoption levels of mobile banking. The results also showed that customers mostly used mobile banking to transfer funds from their bank accounts to mobile money and to purchase airtime which accounts for onward transfer to other people as intended. It was found out that among the factors identified as influencing or affecting mobile banking, convenience (F1) was rated as the most important factor with 69.9 percent of the respondents rating it as very important, followed by knowledge of the services (F7) and handset operability (F6). These were established by frequencies and percentages. This study has unveiled important information regarding adoption of mobile banking services, the services which customers feel add value to them, those which they feel are not important and the challenges they face when using or when making the decision to sign up for mobile banking. Basing on the findings of the study, the researcher recommends that banks and other service providers re-evaluate the mobile banking services and embark on a fact finding mission to find out from their customers the services which they would like to access through mobile banking. The researcher also recommends that further research could be carried out on how mobile banking contributes to paperless and branchless banking.
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    Adoption of mobile banking, a case of Guaranty Trust Bank Uganda
    (Makerere University, 2021-04) Oligo, Allan
    The world has undergone a major shift with the technological development impacting life of a common man. Information technology has also changed the way of doing business. Business has already evolved from traditional business to online business and now shifting towards mobile operated business. This study is an attempt to review the articles published on mobile banking adoption during 2010 to 2018 by using keywords like m-banking, mobile banking, m-banking adoption, etcetera, from different reputable publishers and journals and present comprehensive knowledge on mobile banking adoption studies. Findings of the study reveal that performance expectancy and price value are the major factors that influence mobile banking adoption. Respondents stated bank account to mobile wallet transfers and wallet to bank transfers as the major reasons for the adoption of mobile banking. This study theoretically adds to the existing body of knowledge in the area of mobile banking adoption in specific and mobile commerce in general and helps future researchers, banks, marketers and other practitioners while providing useful insights for directed decisions. This study presents crux of mobile banking adoption literature within a decade. This study provides overview of reviewed literature, key variables, objectives, findings, limitations, and future research suggestions in tabular form. The insights of the study will be fruitful in promoting, designing, customizing and successfully implementing mobile banking technologies in the new markets. Keywords: Mobile banking, Guaranty Trust Bank Uganda
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    The adoption of mobile money services and behavior intention of SMEs in Uganda
    (Makerere University, 2013-09) Nantale, Hanifah
    The purpose of the study was to examine the adoption of mobile money services and behavioral intention of SMEs in Uganda. It was guided by three study objectives which included examine the drivers for adoption of mobile money service by SMEs in Uganda, to examine the determinants for behavioral intention of SMEs towards mobile money service and to examine the relationship between adoption of mobile money transfer service and behavioral intention by SMEs in Uganda. A cross-sectional survey design was employed to collect primary data using self-administered questionnaires. Data was gathered using a structured questionnaire from respondents in 79 SMEs in Kampala district. The data was analyzed using descriptive and correlation analysis techniques. Findings indicated that the adoption of Mobile money services has led to increase in profits, that is time saving, mobile money services can be easily integrated into the daily business activities. It was also found out that the use of Mobile money services boosts business and that there are minimal steps required to make business transactions, also that there is assurance of information confidentiality. However it was noted that the mobile money network is not reliable. The Pearson’s correlation coefficient for adoption of mobile money transfer service and behavioral intention by SMEs is (r=0.431, p<0.05). It is concluded that the adoption of Mobile money services is very beneficial to SME owners in terms of increased profits among other benefits however their network is not always dependable due to the unreliability of the network. It was recommended that MTN and warid pesa should improve on their network coverage in order to ensure that a customer can access his account at any time he feels like withdrawing or sending money and SMS messages should be frequently sent to the customer notifying him the of transactions he has made, among other recommendations.
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    Adoption of online banking in commercial banks in Uganda : case of Centenary Bank
    (Makerere University, 2023) Walugembe, Sabuuti
    This study aimed at examining online banking adoption in commercial banks reference to centenary bank Uganda. The study was premised on three objectives: to examine the factors that influence online banking in Uganda, to analyze the challenges that affect online adoption in the banking industry of Uganda and to assess the strategies that can be used to increase online banking uptake in Uganda. The study employed a cross-sectional and descriptive research with a quantitative study approach which involved collecting numerical data from 174 respondents out of a sample of 201 centenary bank customers, using a survey questionnaire. Data were analyzed using the statistical package for social science (SSPS Version 23). On the factors influencing online banking adoption, the study identified improving customers' job performance, online banking being ease to, online banking providing helpful guidance in performing a task or transaction, being easier to become skillful at using online banking as indicated, being convenient, faster and time saving in making transaction and that online banking helping in accessing e-government services, which makes it easier for customers to do their job. Among the challenges, affecting online banking adoption at Centenary Bank Uganda, study identified through a questionnaire survey, poor network connection, fear by the bank customers that they might tap the wrong information while using online banking for example e-payments, fear of electronic fraud while using online banking and that the new technology is too complicated making some customers to ignore online banking. Therefore, the study recommends that commercial banks to improve on security through regulatory technology to control online fraud, that commercial banks increasing privacy when customers are using online baking platforms and that commercial banks sensitize their customers regularly about the advantages of online banking. Furthermore, the study recommends that commercial banks extend their internet infrastructure to other parts of the country in order increase online banking adoption and that commercial banks motivate their customers with incentives so that they can adopt online banking.
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    Adoption to improved cassava varieties, production and post-harvest management in Uganda
    (Makerere University, 2024-01) Ssajjabbi, Vincent
    This dissertation addresses three key fundamental objectives that are aimed at providing some insights about the performance of the cassava sub-sector. First, it examines the role of agricultural extension services in the adoption of improved cassava varieties in Uganda (chapter 3). Second, an assessment of the effect of improved cassava varieties on cassava production in Uganda (chapter 4). Third, it examines the causes of post-harvest losses in cassava sub sector, the stage at which post-harvest losses occur at household level and the strategies used by farmers to reduce the post-harvest losses in the same enterprise (chapter 5). In examining the role of agricultural extension to the adoption of improved cassava varieties in Uganda, the study used farmers who reported accessibility to agricultural extension from extension workers about such improved varieties and a probit with selection equation were employed on data collected from eight (8) districts in Northern Uganda. In chapter four, the study employs interrupted time series analysis to provide evidence of the impact of cassava varieties on cassava production in Uganda. To examine the causes of post-harvest losses in cassava sub sector, probit estimations were used to determine the factors leading to post-harvest losses at the household level. The main results from the three chapters are: (1) there is a higher probability of adopting improved cassava varieties when farmers access agricultural extension services; and also document farmers’ distrust to improved cassava varieties as a crop enterprise that can guarantee their households with food security; (2) improved cassava varieties contribute to increased cassava production in the country and (3) post-harvest losses occur due to absence of storage facilities, pest invasion and lack of market information. The study provides evidence that post-harvest losses occur at different stages even within a single household and too, households use differing strategies to reduce on post-harvest losses. From the policy perspective, the results suggest that the design and content of improved agricultural technologies requires supporting interventions such as agricultural extension services and interventions aiming at promoting food security and poverty eradication especially within rural households need to supplement the efforts with enhanced mechanisms for post-harvest handling.