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ItemAn assessment of financial accountability practices in non-governmental organizations: a case study of the Uganda cancer society.(Makerere University, 2026)This study examined financial accountability practices at the Uganda Cancer Society (UCS), focusing on financial management systems and procedures, internal controls and audit practices, institutional and capacity-related challenges, and strategic interventions for improving accountability and sustainable resource utilization. The study was anchored in Agency Theory, complemented by Stewardship Theory and Legitimacy Theory. A quantitative descriptive cross-sectional survey design was adopted. From a population of 150 employees and officials, 108 respondents were selected using stratified random sampling. Data were collected using a structured questionnaire between 1 and 30 June 2026. A total of 102 completed questionnaires were returned, representing a response rate of 94.4%. The instrument achieved a Content Validity Index of 0.897, while construct-level Cronbach’s alpha coefficients ranged from 0.863 to 0.905. Data were analysed using SPSS version 27 through frequencies, percentages, means, and standard deviations. Respondents generally reported established financial management systems and procedures, particularly transaction recording, financial reporting, and documented financial policies. However, segregation of duties, budget monitoring, and procurement transparency received comparatively weaker assessments. Internal controls and audit practices were also positively assessed: 90.2% of respondents agreed that external audits were conducted annually, and 87.3% confirmed adherence to authorization procedures. Nevertheless, implementation of audit recommendations and board oversight each attracted agreement from 77.5% of respondents, indicating areas for improvement. The principal reported challenges were delayed donor funding (88.2%), limited financial resources (85.3%), weak policy enforcement (83.3%), and inadequate staff training (80.4%). Respondents strongly supported a long-term financial sustainability plan (94.1%), stronger internal audit functions (92.2%), enhanced donor engagement and transparency (92.2%), continuous staff training (91.2%), and performance monitoring (91.2%). The study concluded that UCS has an established foundation for financial accountability, although respondents identified implementation gaps, resource constraints, and capacity limitations. It recommended strengthening segregation of duties and budget monitoring, establishing an audit-recommendation tracking mechanism, enhancing board oversight, investing in staff development and appropriate accounting technology, and diversifying funding through a comprehensive financial sustainability strategy. These measures should be supported by transparent donor communication and monitoring that links expenditure to programme outcomes. The findings provide organization-specific evidence to guide accountability improvements; their descriptive and single-organization scope limits causal conclusions and wider generalization.
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ItemAssessing the implementation of ESG (environmental, social, governance) practices at BRAC Uganda bank ltd(Makerere University, 2026)Uganda Bank Ltd. While ESG has become a central framework for assessing organizational sustainability and accountability in the banking sector, gaps often exist between stated ESG commitments and their actual implementation at the operational level. This research sought to assess the extent to which ESG practices are implemented at BRAC Uganda Bank Ltd, challenges and enablers affecting implementation, and to generate practical recommendations for strengthening ESG integration. The study adopted a quantitative, descriptive cross-sectional research design, using a structured, self-administered questionnaire as the sole data collection instrument. A sample of 60 respondents was drawn using stratified random sampling, proportionally allocated across the four stakeholder strata, with majority of the sample concentrated among operational staff and customers who directly experience and implement ESG practices. The questionnaire measured ESG implementation across environmental, social and governance dimensions using 5-point Likert scales, alongside questions capturing perceived implementation challenges, enablers and respondents' overall assessment of ESG integration. Data analyzed using SPSS, employing descriptive statistics and reliability testing (Cronbach's Alpha) to ensure the validity and consistency of findings. The findings revealed that the bank has made considerable progress in integrating ESG principles into its operational and strategic activities. The findings further revealed the challenges related to limited benchmarking of ESG practices against industry peers, inadequate recognition of community relationships as a driver of ESG performance, inconsistent visibility of leadership commitment, and the need for stronger integration of ESG considerations into organizational systems and decision-making processes.The study concluded that BRAC Uganda Bank Ltd. has made considerable progress in integrating ESG practices within its organizational operations. The bank’s ESG implementation is reflected through its social mission, responsible financial services, governance structures, stakeholder engagement, and efforts to incorporate sustainability considerations into decision-making processes. The study recommended that BRAC Uganda Bank Ltd. establish stronger ESG governance structures by creating a dedicated ESG or sustainability unit responsible for coordinating, monitoring, and reporting ESG activities.
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ItemAnalyzing the lending practices of commercial banks: a case study of Centenary Bank Uganda(Makerere University, 2026)This study analysed the lending practices of commercial banks in Uganda, using Centenary Bank Uganda as a case study. The objectives were to examine the lending procedures and credit appraisal mechanisms employed by the bank, to identify the challenges affecting effective lending practices, and to propose strategies for improving lending efficiency and minimizing loan default risks. Guided by Information Asymmetry Theory, which distinguishes the adverse selection that arises before a loan is issued from the moral hazard that arises after disbursement, the study adopted a descriptive research design and a quantitative approach. From a target population of 80 credit, operations, risk management and customer service staff, a sample of 66 was determined using Krejcie and Morgan (1970) and selected through simple random sampling. Primary data were collected using a structured five-point Likert scale questionnaire of 36 items and analysed using SPSS version 28, yielding a response rate of 100%. Findings revealed that the majority of respondents considered the bank’s lending procedures effective in their administrative dimension, particularly in the automated tracking of loan repayments and the use of borrowers’ repayment history. However, respondents were moderately uncertain about the analytical aspects of lending, particularly the ability to detect potential defaulters during appraisal and identify repayment difficulties at an early stage. The majority identified repayment difficulties among borrowers with seasonal incomes and irregular income patterns as the leading challenges, alongside the need for additional credit risk training and difficulties in maintaining communication with some borrowers. In contrast, the minority considered technological inadequacy to be a significant constraint. Regarding proposed strategies, the majority strongly supported continuous staff training and the use of automated and real-time loan monitoring as key measures for improving lending efficiency and reducing loan default risks. The study concluded that the bank records accurately what its borrowers have done but anticipates poorly what they are about to do, and that a structural mismatch exists between the irregular income of its target borrowers and repayment schedules that are not calibrated to that irregularity. It recommended aligning repayment schedules to borrower income cycles, converting the existing tracking infrastructure into a predictive early warning capability, redirecting credit training towards appraisal-stage default prediction, and treating borrower non response as a risk trigger. The study contributes context-specific evidence on the asymmetric application of Information Asymmetry Theory in commercial bank lending. Findings are limited by the single-institution focus and the purely quantitative design. Future research should compare lending practices across several Ugandan commercial banks and examine repayment outcomes from the borrower's perspective.
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ItemThe applicability of digital marketing strategies among SMES in Uganda: a case of Nakawa division(Makerere University, 2026)This study aimed to analyse the applicability of digital marketing strategies among Small and Medium Enterprises (SMEs) in Nakawa Division, Kampala. The specific objectives were to examine the current digital marketing strategies employed by SMEs, identify the challenges faced in implementing these strategies, and propose strategies for improving the effective use of digital marketing tools. A descriptive research design was employed, using a quantitative research approach. The study targeted a population of 843 SMEs operating within Nakawa Division, comprising restaurants, beauty salons, cleaning service businesses, and grocery businesses, with respondents selected using simple random sampling. The findings revealed that digital marketing adoption among SMEs in Nakawa Division remained generally limited, with social media marketing, website updating, search engine optimisation, customer engagement, and content marketing all underutilised despite recognition of their potential benefits. Major challenges included limited financial resources, the perceived high cost of online advertising, inadequate digital marketing skills, difficulty in using advanced digital technologies, poor internet connectivity, inadequate ICT infrastructure, rapidly changing technologies and social media algorithms, and competition from larger businesses. The study recommended continuous digital skills training, greater use of data analytics to guide marketing decisions, integration of multiple digital marketing channels, development of quality and personalised content, and adoption of affordable digital technologies. Regular monitoring of customer behaviour, website traffic, and campaign performance was also suggested to improve resource allocation and marketing effectiveness. Future research should investigate the effectiveness of digital marketing training programmes for SME owners and employees, with an emphasis on their impact on digital competencies and adoption of advanced digital marketing tools. Key words: Digital Marketing, Small and Medium Enterprises (SMEs), Nakawa Division.
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ItemAn analysis of contract management in procurement at the Ministry of Works and Transport in Uganda(Makerere University, 2026)This study analyzed contract management in procurement at the Ministry of Works and Transport (MoWT) in Uganda. The specific objectives were to examine contract management practices in procurement, to assess the contract management challenges encountered during the execution of procurement, and to propose strategies for enhancing contract management in procurement at the Ministry. The study adopted a descriptive cross-sectional research design and a quantitative approach. The study population comprised 120 staff involved in procurement and contract management drawn from 11 departments of the Ministry and its affiliated agencies, from which a sample of 92 respondents was determined using the Krejcie and Morgan (1970) table and selected through stratified random sampling from 11 purposively selected departments. A total of 84 respondents completed and returned self-administered questionnaires, representing a response rate of 91.30 per cent. Data was analyzed using the Statistical Package for the Social Sciences (SPSS) version 28 and presented using frequencies, percentages, means, and standard deviations. The findings revealed that contract management practices at the Ministry were rated moderately, with an overall average mean of 3.00. Contractor selection through competitive procedures and compliance with PPDA regulations were rated highest, while prompt payment of contractors, post-contract reviews, and maintenance of contract records were rated lowest. Contract management challenges were rated highly, with an overall average mean of 3.71, the most pronounced being frequent delays in contract execution, procurement procedures that cause delays, weak enforcement of contractual obligations, and inadequate contract monitoring. Respondents rated the proposed strategies very highly, with an overall average mean of 4.33, with the strongest support recorded for improved procurement planning, adequate allocation of financial and human resources, and strengthened monitoring and evaluation systems. The study concluded that although the Ministry has a functioning legal and procedural framework for contract management, weaknesses in monitoring, payment processing, and contract close-out continue to undermine timely and cost-effective delivery of works contracts. The study recommended that the Ministry formally appoints contract managers with approved contract management plans for every contract, introduces an automated register to track the validity of performance and advance payment securities, adopts an electronic contract management system integrated with the e-GP system, and invests in continuous professional training of contract management staff. Future research should examine the relationship between contract management practices and the performance of road infrastructure projects using inferential analysis.