School of Business (SB) Collections

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Now showing 1 - 5 of 1258
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    Assessment of challenges and solutions in implementing accrual-based IPSAS in the public sector entities in Uganda
    (Makerere University, 2026) Nandala, Ignatius
    The main objective of this study was to examine the challenges and solutions associated with the implementation of accrual-based International Public Sector Accounting Standards (IPSAS) in Ugandan public sector entities. The study was motivated by the need to enhance fiscal transparency, accountability, asset and liability stewardship, fiscal risk reporting, and the provision of decision-useful financial information. Although Uganda has undertaken multiple public financial management reforms, empirical evidence suggests that the operationalization of accrual-based IPSAS remains uneven. Persistent gaps were observed in asset registry maintenance and valuation, liability and arrears recognition, system integration, audit preparedness, and the utilization of accrual information in planning and decision-making. The study adopted a positivist paradigm and a quantitative research design. Primary data were collected through structured questionnaires administered to professionals in accounting, finance, internal and external audit, planning, procurement, asset management, oversight, and public financial management. The sample comprised 140 respondents, with seven participants drawn from each of 20 public sector entities in Kampala. Of these, 122 questionnaires were returned and deemed usable, representing an 87.1% response rate. Data were analyzed using the Statistical Package for the Social Sciences (SPSS), employing descriptive statistics, reliability analysis, Pearson correlation, multiple regression analysis, and diagnostic tests to ensure model robustness. Study findings indicate that the level of accrual-based IPSAS implementation in the sampled entities is moderate. Institutional determinants and operational challenges were rated high, technical capacity moderate, and strategies for strengthening implementation very high. Correlation analysis reveals statistically significant positive relationships at the 1% level between implementation and institutional determinants, technical capacity, and implementation strategies, while operational challenges demonstrate a significant negative relationship. Multiple regression results show that the independent variables jointly explain 69.6% of the variance in implementation. Implementation strategies exert the strongest positive effect, followed by technical capacity and institutional determinants; operational challenges have a significant negative effect. The study concludes that effective accrual-based IPSAS adoption requires an integrated reform framework that aligns institutional structures, human capacity, information systems, data integrity, internal controls, leadership, and decision processes. Recommendations include strengthening coordination of implementation, continuous capacity building, comprehensive asset verification and valuation, assessment of liabilities and arrears, integration of financial systems, reinforcement of internal audit assurance, quality assurance reviews, effective change management, and systematic use of accrual information in budgeting, planning, performance monitoring, and public sector governance.
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    Entrepreneurial resources and performance of small and medium enterprises of persons with disabilities in Kampala
    (Makerere University, 2026) Sserugo, John
    The purpose of this study was to examine how entrepreneurial resources influence the performance of Small and Medium Enterprises (SMEs) owned by persons with disabilities in Kampala city. Specifically, it sought to establish how entrepreneurial knowledge, entrepreneurial networks, and operational costs affect Small and Medium Enterprise (SME) performance. In addition, the study examined the mediating role of intrapreneurship in the relationship between entrepreneurial resources and SME performance. Kampala, as Uganda’s commercial and economic hub, hosts a wide variety of SMEs owned by persons with disabilities across sectors such as retail, services, technology, and manufacturing, making it an ideal context for the study. A quantitative, cross-sectional, explanatory research design was adopted. The sample population was determined based on feasibility, accessibility, and research guidance, targeting entrepreneurs with disabilities across various business sectors within Kampala. A statistical power model was used to determine the sample size, ensuring adequate representation and analytical reliability. Following stratification, participants were selected from each sector using purposive sampling to improve representativeness. Primary data were collected through structured questionnaires and analysed using Statistical Package for the Social Sciences (SPSS). Descriptive statistics summarized demographic characteristics and key variables, while correlation and regression analyses examined relationships between entrepreneurial resources and SME performance. Key findings showed that more men with disabilities are actively carrying out business than women with disabilities, though this does not mean that women with disabilities are not operating businesses. Only a small proportion of the enterprises were formally registered, and many participants indicated that they did not know how to register their businesses. The findings also suggest that entrepreneurship among persons with disabilities was most common among middle-aged individuals. This study makes several original contributions. While prior research has largely focused on developed economies, this study provides empirical evidence from Uganda, focusing on SMEs owned by persons with disabilities. It further advances theory by introducing intrapreneurship as a mediating variable and demonstrates methodological originality through purposive sampling within stratified sectors.
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    Digital payment services, product quality and financial performance of e-commerce businesses in Uganda. A case of Jumia Uganda limited.
    (Makerere University, 2025) Ssendi, Michael
    The purpose of this study was to examine the relationship between digital payment services, product quality, and the financial performance of e-commerce businesses in Uganda, focusing on Jumia Uganda Limited. The study specifically assessed the influence of mobile money payments, online payments (Jumia Pay), and debit/credit card usage on financial performance and evaluated the combined effect of these digital payment methods. The study was grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Technology Acceptance Model (TAM). A correlational research design guided the study, employing a quantitative approach to test the hypothesised relationships. The study population consisted of 462 Jumia Uganda staff across various departments. Using Krejcie and Morgan’s (1970) sample size determination table, a sample of 210 respondents was selected through stratified random and systematic sampling techniques, achieving a 79% response rate. Data were collected using structured questionnaires and analysed using descriptive statistics, correlation, and multiple regression. The findings revealed that mobile money payments, Jumia Pay, and debit/credit card usage each had a positive and statistically significant effect on financial performance, with mobile money and Jumia Pay exerting the strongest influence. Product quality was also found to be a significant predictor of financial performance but did not significantly moderate the relationship between digital payment services and financial outcomes. The study concludes that digital payment services are vital contributors to financial performance within Uganda’s e-commerce sector. It recommends the wider adoption of digital payment systems, increased investment in product quality, and improvements in payment infrastructure. The study contributes to the growing literature on digital finance in emerging markets by providing empirical evidence on how digital payment systems influence financial performance. Future research should explore customer-level adoption factors, conduct comparative analyses across different e-commerce platforms, and apply longitudinal designs to assess changes over time
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    Land fraud in Uganda: an investigation of the major loopholes. A case study of Wakiso district.
    (Makerere University, 2022) Matovu, Rogers
    The study examined the existence of Land fraud in Uganda with a major focus on Wakiso district. An investigation of the major loopholes facilitating Land related fraud was undertaken by the researcher in order to establish depth of the study topic. The Main objective was to explore the different forms of land fraud in Uganda and unmask major loopholes in the system. The study adopted a qualitative research style in order to develop a detailed understanding of the land fraud gimmick in the geographical scope of study. Interviews were conducted among staff at the Ministry zonal offices, police men, lawyers, surveyors, brokers, local council chairpersons and known victims of fraud. A review of existing literature on fraud cases in local newspapers was conducted by the researcher in order to correlate interview information with available literature.
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    Effectiveness of internal control activities at Equity bank Uganda: a case of Equity bank Headquarters
    (Makerere University, 2025) Amulen, Faith
    This study investigated the effectiveness of internal control activities at Equity Bank Uganda. The study was premised on three objectives; to examine the internal control activities employed by Equity Bank Uganda, to establish the factors affecting the implementation of internal control activities at Equity Bank Uganda, and to suggest the strategies that can be put in place to boost implementation of internal control activities at Equity Bank Uganda. The study employed a descriptive research design, and adopted a quantitative study approach, which involved collecting numerical data from 122 Equity Bank staff, using simple random sampling through survey questionnaire. Data were analyzed using the statistical package for social science (SSPS Version 27). The study found that the implementation of internal control activities at Equity Bank Uganda is moderately effective but faces several organizational and operational challenges. Key barriers include poor communication, frequent regulatory changes, inadequate staffing, high turnover, and limited training, all of which hinder consistency and compliance. While foundational systems are in place, technological limitations and procedural complexity further constrain effectiveness. To address these issues, respondents recommended strategies such as regular internal audits, regulatory alignment, and performance-based incentives, alongside moderate support for staff training, technological investment, and fostering accountability. These findings suggest that targeted improvements in leadership engagement, communication, and capacity-building are essential to strengthen the bank’s internal control framework. The study recommends prioritizing robust staff training initiatives to deepen employees’ knowledge of internal control systems, promote adherence to institutional policies, and minimize resistance to organizational changes. It also advocates for the automation of critical control functions to boost accuracy, reduce human error, and enhance efficiency in monitoring activities. Strengthening communication across departments is recommended to improve coordination, ensure uniform policy implementation, and facilitate timely exchange of information. Additionally, the study highlights the need to advance risk assessment practices by establishing specialized teams and embedding proactive fraud detection and environmental scanning into regular evaluation processes.