Department of Business and Entrepreneurship

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The accounting Cycle
(Veritus Publishing, 2009) WAlther, Larry M.
Deals with fanancial and managerial accounting information, accounting profession and accounting career, fundamental accounting equation Assets=liabilities+oweners equity, transaction impact the fundamental accounting equation and four core financial statement.
Accounting Principles
(Endeavour International Corporation, Houston, Texas, USA, 2010) Edwards, James Don; Hermanson, Roger H.;
magine that you have graduated from college without taking an accounting course. You are employed by a company as a sales person, and you eventually become the sales manager of a territory. While attending a sales managers' meeting, financial results are reviewed by the Vice President of Sales and terms such as gross margin percentage, cash flows from operating activities, and LIFO inventory methods are being discussed. The Vice President eventually asks you to discuss these topics as they relate to your territory. You try to do so, but it is obvious to everyone in the meeting that you do not know what you are talking about. Accounting principles courses teach you the "language of business" so you understand terms and concepts used in business decisions. If you understand how accounting information is prepared, you will be in an even stronger position when faced with a management decision based on accounting information. The importance of transactions analysis and proper recording of transactions has clearly been demonstrated in some of the recent business failures that have been reported in the press. If the financial statements of an enterprise are to properly represent the results of operations and the financial condition of the company, the transactions must be analyzed and recorded in the accounts following generally accepted accounting principles. The debits and credits are important not only to accounting majors but also to those entering or engaged in a business career to become managers because the ultimate effects of these journal entries are reflected in the financial statements. If expenses are reported as assets, liabilities and their related expenses are omitted from the financial statements, or reported revenues are recorded prematurely or do not really exist, the financial statements are misleading. The financial statements are only useful and meaningful if they are fair and clearly represent the business events of the company. We wrote this text to give you an understanding of how to use accounting information to analyze business performance and make business decisions. The text takes a business perspective. We use the annual reports of real companies to illustrate many of the accounting concepts. You are familiar with many of the companies we use, such as The Limited, The Home Depot, and Coca-Cola Company. Gaining an understanding of accounting terminology and concepts, however, is not enough to ensure your success. You also need to be able to find information on the Internet, analyze various business situations, work effectively as a member of a team, and communicate your ideas clearly. This text was developed to help you develop these skills.
Budgetary Control, Managerial Competencies and Performance of Higher Local Governments in Eastern Uganda
(Journal of Economics and Behavioral Studies, 2024-06) Atukunda, Gershom; Atwiine, Johnson; Musiita, Benjamin; Atwine, Aquilionus; Koruragire, Emmanuel
The study aimed to explore the correlation between budgetary control, managerial competencies, and the performance of higher local governments in Uganda's Eastern region. Through a cross-sectional research design, 30 higher local governments out of a population of 32 were analyzed against predictor variables. Validity and reliability tests were conducted on research instruments to ensure data quality. Findings revealed a positive and significant relationship between budgetary control and performance, as well as between managerial competencies and performance. Moreover, there was a statistically significant relationship between both budgetary control and managerial competencies on performance. Regression analysis showed that 55.9% of performance variation was explained by these factors, leaving 44.1% to other factors not considered. Recommendations include strengthening financial management processes and investing in training programs to enhance managerial skills, ultimately improving local government performance
Budgeting Process and Managerial Accountability at Private Universities in Uganda
(American Research Journal of Humanities & Social Science (ARJHSS), 2023) Donius, Niwagaba
Uganda is one of the most decentralized countries in the world. However, the decision making structures have remained bureaucratic and the state keeps a watchful eye on both government and private enterprises especially on the way businesses are conducted mostly through the Financial Intelligence Authority. This study examined the association between Budgeting Process and Managerial Accountability of Team University. To examine budgeting process, the study explored budget preparation, budget implementation, monitoring and evaluation. On the other hand, to examine managerial accountability, the study used financial accountability, value for money accountability and legal & professional accountability as measures. The study adopted a descriptive design using quantitative approaches. Data were collected from the study sample of 115 respondents out of 128 population. The study sample involved senior management team, administrators, academic staff and support staff of Team University. The data collection instruments consisted of a five point Likert scale survey questionnaire. Collected data were analyzed using SPSS package (version 20) to generate descriptive statistics and inferential statistics. The study found that budget performance evaluation significantly affected managerial accountability by about 90%, while budget preparation and budget implementation appeared to reduce managerial accountability. The study concluded that budgeting process strongly influences managerial accountability by about 75.0%. In recommendation, management of Team University should allow stakeholders to influence university‟s budget decisions and should consider incorporating key stakeholders in the budget implementation
Business Fundamentals
(2009) McCubbrey, Donald J
The Business Fundamentals text is designed to introduce students, particularly those in developing economies,to the essential concepts of business and other organizations. It does this by focusing on small, entrepreneurial start-ups, and expanding the discussion in each chapter to include issues that are faced in larger organizations when it is appropriate to do so. Traditional business models are discussed as well as eBusiness models, with appropriate links to the IS Global Text and other relevant websites. All major functional areas of modern organizations are covered. A common thread in most, if not all, chapters will be applicable principles of sustainable development and corporate social responsibility.
CASH MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF PRIVATE SECONDARY SCHOOLS IN IBANDA MUNICIPALITY IBANDA DISTRICT, WESTERN UGANDA
(Bishop Stuart University, 2022) MASIKO, NELSON
This study was set out to assess the effect of cash management practices on financial performance of private secondary schools in Ibanda Municipality. The study was guided by three objectives which included; to determine the relationship between cash planning and financial performance, to establish the relationship between cash collection and disbursement with financial performance of private secondary schools in Ibanda municipality, to find out the relationship between cash control system and financial performance of private secondary schools in Iband municipality. The study adopted a non-experimental cross-sectional research design. The study was both descriptive and analytical in nature with only quantitative approach of data collection and analysis. The study gathered quantitative data from 55 participants using questionnaires. The study only used questionnaire for quantitative data collection which was coded and entered into SPSS version 20 for analysis. The analysis was done and findings presented using descriptive statistics in form of frequencies, percentages, mean and standard deviations. Pearson correlation coefficient and regression analysis to get adjusted R2 was utilized to ascertain the statistical significance between the independent and dependent variables. Findings from the study revealed that there is a slight positive relationship between cash planning and financial performance of private secondary schools (r=0.314, p<0.02). Also, findings found out there is a slight positive relationship between cash collection and disbursement with financial performance of private secondary school in Ibanda municipality (r=0.246, p<0.07). Results further found out that there is an insignificant but positive relationship between cash control system and financial performance of private secondary schools in Ibanda
Core Concepts of Marketing
(2008) Burnett, John
Through good economic times and bad, marketing remains the pivotal function in any business. Determining and satisfying the needs of customers through products that have value and accessibility and whose features are clearly communicated is the general purpose of any business. It is also a fundamental definition of marketing. This text introduces students to the marketing strategies and tools that practitioners use to market their products.
Corporate Social Responsibility and Corporate Image of Commercial Banks in Southwestern Uganda – A case study of ABSA
(American Research Journal of Humanities & Social Science (ARJHSS), 2023) Dennis, Kakuba; Noel, Kiiza Kansiime; Namanya, Betrum
The study investigated the effect of Corporate Social Responsibility on Corporate Image of commercial Banks in southwestern Uganda. The researchers employed a descriptive research design and used a case study research strategy. A sample of 150 respondents was used for this study and, purposive and stratified sampling methods were used for this study. Both Structured and Semi- Structured questions were used in the questionnaire to collect primary data. To ensure validity and reliability the researcher did a pre- test of the research instrument. Data collected was analyzed using qualitative methods, that is through detailed verbatim explanations and quantitative methods involving using Excel and SPSSS program. The findings from this study showed that majority of the respondents pointed community related activities as the major CSR Activities that Absa Bank engages to enhance Image. The study further established that there is a strong relationship between CSR Programs and Corporate Image of Commercial Banks. We recommend that Commercial Banks should remain the key drivers of CSR in the Region. By embedding CSR principles at all levels of a company Management and operations, and reaping the benefits, socially responsible Businesses can become Models for others. Commercial Banks can also benefit by supporting think tanks, professional organisations and business associations who promote CSR Practices.
The Correlational Study of the Quality of Students Enrolled in the University and Employability of Graduates from Selected Universities in South-Western Uganda
(2024) Rwiita Nuwabimpa, Milton; Kamukama, Nixon; Twinamtsiko, Medard
The employability of university graduates is a concern for higher education stakeholders globally and Uganda is also concerned due to high unemployment rates post-graduation. Not much has been written about the relationship between quality of students enrolled in the university and their employability of graduates from selected Universities in South Western Uganda. This study aims to establish this relationship in selected universities in south western Uganda. A correlational study collected data from 512 participants, including graduates, employers, university lecturers, administrators, and officers from quality assurance directorate of national council for Higher Education. Data on students discipline, grades, performance and employability were collected. SPSS and Structural equation modelling (SEM) version 21 was used to analyse associations between predictor and outcome variables. The findings derived from conducting this research clearly demonstrate the presence of a significant statistical association between the quality of students enrolled in the university and employability of graduates at R= 0.589, R squared change 0.347, P =0.000 This suggests that by ensuring the quality of students enrolled in the University through discipline, students’ grades and performance increases the likelihood of producing graduates who are employable. It is very important that stakeholders in higher education make it a priority to keep a high standard of students and their moral fibre and this may facilitate their integration into the workforce.
CREDIT RISK MONITORING AND FINANCIAL PERFORMANCE OF SACCOS
(Bishop Stuart University Mbarara Uganda, 2021) Nelson, Nkwasibwe; Anthony., K. Agume; Nagaaba, Nickson
ABSTRACT : The study determined the effect of credit risk monitoring on financial performance SACCOs in Ibanda municipality. The study anchored of an objective; to determine the effect of credit risk monitoring on the financial performance of SACCOs in Ibanda municipality. The researcher used a cross sectional descriptive survey design with quantitative approaches of data collection and analysis. The study population comprised of employees of SACCOs in Ibanda municipality. In this study credit supervisors and loans officers were the key respondents. A sample of 88 respondents was used determined with the help of Yamane (1967) formula. Data was majorly collected using a questionnaire as a tool for quantitative data collection and analysis was done used a data management tool SPSS (Version 23) where descriptive and correlational statistics were derived to find out the relationship between the two variables under the study. The study results indicated a moderate significant positive relationship between credit risk monitoring and financial performance of SACCOs (r = 0.473**, p<.01). The study recommended that there is a need for SACCOs to put in place credit risk strategy which can be followed to ensure that finances are not lost in courtesy of credit risk monitoring
The Effects of Credit Terms on Loan Performance of SACCOS in Mbarara City
(Bishop Stuart University, 2021) Wilberforce, Bamwite; Robert, Mugabe; Atwiine, Daniel Wanito; Bishop Stuart University
The study was carried out on the effects of credit terms on loan performance of savings and credit cooperatives (SACCOs) in Uganda: A case study of selected SACCOs in Mbarara City. The study adopted both a Case study and cross-sectional research designs with a population size of 429 consisting of directors, managers and employees. The total sample size was 207. The study used simple random to select both employees and board members while purposive sampling used to select managers. Questionnaires were administered to 189 both employees and board members while 18 SACCO managers were interviewed. Data was analysed both quantitatively using SPSS 20 and qualitative approach thematically. The study found out that Credit management (credit terms, client appraisal have a high significant effect on loan performance of SACCOs in Mbarara City. However, credit risk control as credit management practice has a low significant effect on loan performance. The study recommends that SACCOs in Mbarara City should employ credit management practices like loan insurance, monitoring system of clients in their SACCOs, clear policy of joint liability between clients and SACCOs, independent risk screening teams to assess clients, and restructuring some loans for struggling clients before selling off their collaterals in order to reduce on the rate of non-performing loans thus increasing their loan performance. Key words: Credit terms, Loan Performance
Financial Innovations and Profitability of Commercial Banks in Uganda
(Journal of Economics and Behavioral Studies, 2024-06) Atukunda, Gershom; Musiita, Benjamin; Atwiine, Johnson; Atwine, Aquilionus; Olyanga, Anthony Moni
The purpose of this study was to examine the relationships between financial innovation and profitability of commercial Banks in Uganda. The study was prompted by the low profitability evidenced by some banks being closed down because of low profitability. The study adopted a cross-section and descriptive research design using Roscoe 1975 to get a sample size of 24 commercial banks. Self-administered questionnaires were used to collect the responses. Based on the goals of the study, the data was examined for validity and reliability, examined using SPSS, and the results were reported. The results showed that the profitability of commercial banks in Uganda had a positive and significant association with both process and product innovation, suggesting that improving one will benefit the other. However, product innovation was found to be a stronger predictor of profitability in commercial Banks in Uganda. With these findings, the study contributes to providing empirical evidence that financial innovation in commercial banks is highly influenced by commercial banks introducing and improving their products/services since it results in profitability. There is also a need to put much emphasis on Financial Innovations by continuously introducing and improving on the existing products/services. The Commercial Banks in Uganda should promote and appreciate Financial Innovations as they are vital not only in enhancing cost minimization, thus improving profitability
Financial Literacy and Financial Performance of Small and Medium Sized Enterprises in Kakoba Ward Mbarara City, Uganda
(International Journal for Multidisciplinary Research (IJFMR), 2024) Amans Ainebyoona; Tuhirirwe Jackson; Nomugisha Mary
Uganda has been cited among developing countries which are populated with Small and Medium Enterprises (World Bank, 2018). These enterprises have been praised to be dominant players in instituting economic stability as well as playing key role in developing private sectors in Uganda. There has been Substantial financial support from both government and other development for example an African Guarantee fund worth US$ 30 million aiming at supporting African SME sector as well as fund support extended by the government through presidential initiatives to support Small and Medium Enterprises (MoFPED/UNPF, 2017). In addition to this financial support from the various development agencies, there has been also emergency of financial institutions for instance commercial banks and micro finance institutions in almost all parts of the country and these have also led to easy accessibility of funds by these enterprises easily (BOU,2013). However, Kasekende (2018) explained that majority of these SMEs fail to perform financial as evidenced by the high solvency rate as most of them fail to celebrate their second birthday due to misappropriation and mismanagement of their financial resources and all this is a true indicator of limited knowledge on how to manage financial matters of enterprises
Financial Literacy and Women Financial Decision Making in Mitooma District
(International Journal for Multidisciplinary Research (IJFMR), 2024-08) Henry Natukwatsa; Noel Kiiza Kansiime; Donah Asiimire
The study focused on investigating the role of financial literacy towards women financial decision making in Mitooma People’s SACCO. Specifically, to determine the influence of women’s financial attitude on women financial decision making, to determine the influence of financial skills on women financial decision making and to establish the influence of financial Knowledge on women financial decision making in Mitooma People’s SACCO in Mitooma district. A cross-sectional design was employed using both quantitative and qualitative approaches to allow triangulation. Both simple random sampling and purposive sampling techniques were applied to select the 83 respondents. Data collection methods such as questionnaire survey and interview method were used. Data was analyzed with descriptive and inferential statistical techniques. Descriptive statistics involved the use of frequencies and mean while inferential statistics included Pearson correlation and multiple regression analysis. The study found out that there is a positive weak significant relationship between women’s financial attitude on women financial decision making; there is a positive weak significant influence women’s financial skills on women financial decision making; there is a positive significant weak influence of financial knowledge on women financial decision making. The study recommended that women should be engaged in financial education and awareness campaigns. The study further recommends that there should be peer- to-peer mentoring and support. This can help people learn from each other's experiences and perspectives, and build trust and confidence in their financial decisions. Peer-to-peer mentoring can involve matching individuals or groups with similar financial goals or skills, and providing them with guidance, feedback, and encouragement. The study also recommends that there should be provision of financial education through informal learning opportunities. This can help adults and youth who are out of school or have limited access to formal education, to acquire the knowledge and skills they need to manage their finances effectively.
Growing better Cities
(IDRC Books, 2006) Mougeot, Luc J.A.
The UN system’s interest in urban agriculture began to grow in the early 1980s. This was about the time that a survey in Uganda by UNICEF and Save the Children concluded that urban agriculture (UA) supplied sufficient food and that there was no need for supplementary feeding programs, despite ongoing civil dislocation at the time. The steady rise of urban agriculture on the international development agenda over the next 25 years paralleled a rising involvement in many parts of the UN system, often in collaboration with pioneering research being supported by Canada’s International Development Research Centre. Publication of this book could not be more timely. It reflects on IDRC’s 20-year experience in a wide variety of urban settings in the developing world and draws from this experience a series of valuable principles that will help city governments to integrate urban agriculture into their strategies to meet the Millennium Development Goals. And it will help them do so in ways that will be comprehensive and flexible, inclusive and effective.
How to Motivate Creative People
(published by Mark McGuinness, London 2009, 2009-01) McGuinness, Mark
This e-book will help you: • Understand how motivation affects creativity • Get better work out of creative people • Avoid (inadvertently) crushing people’s motivation • Use rewards effectively • Understand and influence many different types of people. • Facilitate creative collaboration
The Impact of Job Training on Employee's Satisfaction
(Bishop Stuart University, 2022-12-27) Crispus, Tashobya; Pereez, Nimusima; Robert, Mugabe; Bernard, Begumisa
This study examined the relationship between on-job and off-job training on employee job satisfaction at Mbarara University of Science and Technology (MUST) in Western Uganda. To be able to realise the study objectives, a cross- sectional survey design, quantitative in nature was adopted. The targeted population comprised the employees of MUST where a sample of 230 respondents was chosen guided by Krejcie and Morgan sample determination table. Primary data was collected using structured questionnaires through telephone interview in order to adhere to Corona Virus pandemic guidelines related to social distancing. Simple random sampling technique was adopted during sample selection. Data collected was analysed using the analysis function of the Statistical package for the social sciences (SPSS version 20). The study findings indicate a moderate positive and significant relationship between on-job training/ off-job training and job satisfaction. On-job training predicted job satisfaction to the tune of 14% compared to 9% variation in job satisfaction caused by off-job training. On the basis of observation that the case institution does not organize trainings for supervisors on how to conduct appraisals, the study recommends that human resource (HR) practitioners and policy makers inculcate trainings for supervisors on how to conduct performance appraisals in order to equip supervisors with sufficient performance appraisal skills to be able to appropriately identify employee training needs. Future research may carry out a long tudinal study to test how on-job and off-job training predict job satisfaction in a private higher learning institution setting in another country
Implementation Challenges of Corporate Social Responsibility Programs among Commercial Banks in Uganda. A Case of Absa Bank Mbarara
(Bishop Stuart University, 2023) Dennis, Kakuba; Betrum, Namanya; Kiiza Kansiime, Noel
The purpose of this survey was to establish the implementation challenges of corporate social Responsibility (CSR) programs among commercial banks in Western Uganda using a case of Absa Bank Mbarara. In this study, descriptive research design was adopted where qualitative and quantitative approaches of data collection were used. Both questionnaire survey and interview methods were used to collect data from staff of Absa Bank. To ensure validity and reliability, research instruments were pretested and appropriate strategies taken. Content Validity index was used for validity while Cronbach Alfa was used for reliability. Using both qualitative and quantitative methods, the findings portray negative perception by the public, competition and financial challenges as major hindrances of CSR programs among commercial banks in Western Uganda since they are profit making financial institutions. The study concludes that commercial banks use community related programs as their CSR programs. The study encourages commercial banks to partner with other organizations such as civil society organizations and government in funding CSR activities since they are essential for the improvement in wellbeing of the people
The influence of gender diversity and company financial performance in East Africa
(African Journal of Business Management, 2021-05-31) Johnson, Atwiine; David, Namanya; Juliet, Wakaisuka- Isingoma
The main aim of this study was to examine the influence of gender diversity on financial performance of EAC’s listed companies and to compare influence of gender diversity on company’s financial performance before and after the operationalisation of the East African Community (EAC) Common Market in 2010. The authors adopted a positivist paradigm in a quantitative analysis using non probability sampling to select forty-two EAC listed companies. They developed hypothesises basing on secondary data from data stream database and annual reports. SPSS was used to generate correlation, and regression results. The findings indicated that gender diversity of the board has no statistically significant influence on company financial performance measured by Return on Assets (ROA), Return on Equity (ROE), Tobin Q ratio (TBQ) and Price Earnings Ratio (PER). Secondly, the authors discovered no changes in gender diversity for most listed companies for the period before and after operationalisation of the EAC - Common Market.
Influence Of Training and Development Practices on The Performance of Non- Government Organizations. A Cross-Sectional Study of Taso Mbarara.
(Student’s Journal of Health Research Africa, 2024) Sharon Atukwatse; Jimmy Mwesigye; Benard Begumisa
Background. Human Resource Management practices are functions and practices of human resources such as recruitment and selection, skills monitoring and training, and ongoing performance management of businesses to ensure improved Organizational performance. The study aims to determine the influence of training and development practice on organizational performance. Methodology. A sectional study used both quantitative and qualitative research approaches. Using a simple random sampling technique 132 respondents were selected from TASO Mbarara comprising human resource managers from Ankole Cluster, MEAL officers, MEAL managers, HR department staff, and top management. Pearson correlation, multiple regression analysis, and t-test statistics were used to establish relationships between independent and dependent variables. Results. The majority of 80 (69%) respondents in the study were males whereas 36 (31%) were females A Pearson correlation coefficient of 0.726 showed a positive and significant relationship between Training and Development Practices. The findings were important at a 0.000 level given that Training and Development Practices is statistically significant at a 95% confidence level since a sign value of 0.000 is less than 0.05. The coefficient of determination (Adjusted R Square) is 0.280. This implies that Training and Development Practices account for 28% of the variations in the Organisational Performance of TASO Mbarara A simple linear regression analysis using the standardized coefficients for Training and Development Practices indicated a beta standardized coefficient value of 0.726, with p-value = 0.000 Meaning that Training and Development Practices has a positive and significant effect on Organizational performance of TASO Mbarara. Conclusion. Training and development practices are part of the significant practices that contribute to the better organizational performance of TASO Mbarara. Recommendations. TASO needs to conduct compliance training for all staff to ensure understanding and adherence to HR policies and improved performance.

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