School of Business (SB) Collections

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    Assessing the effectiveness of tax incentives on the recovery of small and medium enterprises (SMEs) in Uganda’s post-COVID-19 economic period: a focus on the trading sector
    (Makerere University, 2025) Flart, Gilbert
    This study investigated the effectiveness of tax incentives in supporting the post-COVID-19 financial recovery of Small and Medium Enterprises (SMEs) in Uganda’s trading sector. Specifically, it examined the extent to which SMEs accessed and utilized tax incentives such as Value Added Tax (VAT) reductions, deferred tax payments, and import duty exemptions; evaluated the financial impact of these incentives; identified access barriers; and captured SME-driven recommendations for policy improvement. The study adopted a mixed-methods design, combining quantitative analysis of secondary financial data with qualitative insights from semi-structured interviews. Data were collected from 100 SMEs operating in Kampala’s Central Business District. Descriptive statistics were used to establish patterns in awareness, utilization, and financial performance, while inferential analysis, particularly independent samples t-tests, was applied to compare revenue, profit margins, and cash flow between SMEs that received tax incentives and those that did not. Thematic analysis was used to interpret qualitative data gathered from SME owners and tax officials. The findings showed high levels of awareness of tax incentives but considerably lower utilization, with only 26.5% of respondents benefiting from import duty exemptions despite 61.4% awareness. Statistical analysis revealed that SMEs that accessed at least two incentives reported significantly better financial performance, higher mean revenues (UGX 228.8 million vs. UGX 211.8 million), greater profit margins (11.21% vs. 9.48%), and stronger cash flow (UGX 35.3 million vs. UGX 31.3 million), with all differences significant at p < 0.05. Key barriers included bureaucratic complexity, limited awareness, and perceived favoritism. The study concludes that while tax incentives have the potential to strengthen SME resilience, their impact is undermined by systemic access barriers. Recommendations include digitizing application processes, simplifying procedures, improving outreach, and enhancing transparency in implementation. These reforms are necessary to ensure equitable access and to unlock the full potential of tax incentives in Uganda’s post-pandemic recovery. Subject Keywords: Tax incentives, SMEs, financial recovery, post-COVID-19, Uganda, VAT, deferred tax, import duty, mixed-methods
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    Analysis of the effectiveness of credit practices at DFCU Bank Uganda Limited
    (Makerere University, 2025) Nyerinde, James
    The study purposely investigated credit risk management practices at DFCUBankUganda Limited. The study was premised on three objectives; to examine the differentcredit risk practices used by DFCU Bank Uganda Limited, to determine credit riskmanagement challenges at DFCU Bank Uganda Limited and to suggest waysofimproving credit risk management at DFCU Bank Uganda Limited. The study adoptedadescriptive research design. The study employed both quantitative and qualitativeapproaches. An interview guide and questionnaires were the main tools to useindatacollection, which combined qualitative and quantitative techniques, respectively. Inthisstudy, the population was comprised of DFCU staff and heads of departments. Thestudyfound that DFCU Bank Uganda has made progress in credit risk management, particularly in identification through staff training (mean = 4.22) and client interviews(mean = 4.00), and in assessment using credit scores (mean = 3.85). However, gapsremain in checklist use (mean = 2.61), audited financial reliance (mean = 2.84), andstafftraining for control (mean = 1.92). Monitoring practices show strengths incovenanttracking (mean = 3.64) but weak role clarity (mean = 2.61) and limited field verification(mean = 2.86). The bank faces challenges from external economic factors (mean=3.97), legal delays (mean = 3.71), and poor loan monitoring systems (mean = 2.47). Toimprove, respondents endorsed a centralized risk unit (mean = 4.18), credit bureau collaboration(mean = 4.13), and automation of loan monitoring (mean = 3.83), though promotingarisk-aware culture (mean = 3.13) remains a lower priority. Therefore, thestudy recommends strengthening staff training across all credit risk functions, automatingloan monitoring and breach detection systems, enhancing borrower profilingthroughcollaboration with credit bureaus, streamlining legal recovery processes, and promotinga risk-aware culture through accountability mechanisms and regular audits. Subject Keywords: Credit practices; credit risk management practices; DFCU Bank; Uganda
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    The relationship between staff recruitment practices and service delivery in the broadcasting industry. A case of Uganda broadcasting corporation (UBC).
    (Makerere University, 2025-10) Ainebyona, Barbra. Queen
    This study explores the relationship between staff recruitment practices and service delivery in the broadcasting industry, with a focus on the Uganda Broadcasting Corporation (UBC). The research examines how various recruitment methods at UBC, such as internal promotions, employee referrals, and external advertisements, influence the quality, efficiency, and timeliness of service delivery. A mixed-methods approach was employed, utilizing surveys to gather data from UBC staff on recruitment practices, service delivery effectiveness, and the impact of staffing on organizational performance. The findings indicate that while UBC employs a combination of internal and external recruitment methods, delays and inefficiencies in the recruitment process significantly hinder service delivery, with staffing shortages exacerbating operational challenges. The study highlights the importance of merit-based recruitment, timely filling of critical roles, and transparent processes in improving service outcomes. Additionally, it discusses the implications of political and social factors on recruitment decisions, calling for reforms to enhance recruitment efficiency and ensure a more effective, skilled workforce at UBC. The results offer valuable insights for public broadcasting entities seeking to optimize their recruitment strategies to enhance service quality and meet public service demands. Subject keywords; Staff recruitment practices, Service delivery, Broadcasting industry, Uganda Broadcasting Corporation, UBC
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    The relevancy of expenditure control techniques in higher institutions of learning a case study of Makerere University Business School (MUBS)
    (Makerere University, 2025-07) Barenga, Epaphrah
    This study evaluated the relevance of expenditure control techniques at Makerere University Business School (MUBS). The objectives were to assess the effectiveness of current expenditure control mechanisms, identify associated challenges, and propose actionable recommendations for improvement. A cross-sectional survey design was adopted, employing a mixed-methods approach that combined qualitative and quantitative techniques. The study targeted 45 key stakeholders, including administrative staff and financial officers. Using Morgan and Krejcie's (1970) sample size determination table, a sample size of 40 participants was selected through stratified and purposive sampling. Data were collected using self-administered questionnaires, with a 93% response rate (42 responses). The findings revealed that current expenditure control techniques at MUBS were largely ineffective, with weak alignment to strategic goals and inconsistent application of budgetary controls. Key challenges included inadequate financial expertise, limited interdepartmental coordination, resistance to controls, and external funding uncertainties. While modern systems like Responsibility-Centered Management (RCM) and Enterprise Resource Planning (ERP) were present, their limited implementation hindered effectiveness. The study recommended adopting zero-based budgeting, strengthening monitoring and evaluation frameworks, and building financial management capacity. Limitations included reliance on self-reported data, which may have introduced perception bias. The study concluded that expenditure control techniques at MUBS were ineffective due to inconsistent application and misalignment with strategic goals. Challenges such as skill shortages, resistance, and weak coordination hindered controls. Recommendations included stronger leadership, capacity building, zero-based budgeting, and fostering financial discipline to improve resource use and support institutional growth. Future studies should examine the long-term impact of capacity-building initiatives on expenditure control effectiveness in higher education institutions. Subject keywords; Expenditure control techniques, Higher institutions of learning, Makerere University Business School