Department of Business and Entrepreneurship Collections
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Item Budgeting Process and Managerial Accountability at Private Universities in Uganda(American Research Journal of Humanities & Social Science (ARJHSS), 2023) Donius, NiwagabaUganda 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 implementationItem ON-SPOT BILLING SYSTEM, COST OF WATER, REVENUE COLLECTION MECHANISM & REVENUE COLLECTION PERFORMANCE OF PUBLIC UTILITY ENTITIES EVIDENCE FROM NWSC MBARARA CENTRE(Bishop Stuart University, 2023) Nekemia, Ampiire; Atukunda, Gershom; Nuwagaba, ArthurRevenue collection performance is vital in promoting efficiency in the service delivery and economic development of organizations. The purpose of the study was to determine the contribution of on-spot billing system, cost of water and revenue collection mechanism on revenue collection performance of public entities in Uganda. The study objectives were to establish the contribution of cost of water on the revenue collection performance in NWSC, to examine the contribution of revenue collection mechanism on revenue collection performance in NWSC, and to find out the relationship between on-spot billing system and revenue collection performance in NWSC. The study was guided by the cash management theory which focuses improving liquidity and it adopted a cross sectional research design. Data was collected using a questionnaire and an interview guide. 108 respondents participated in the study. Data was entered into SPSS, and analysed using descriptive statistics. Findings show that the cost of water significantly contributes to revenue collection performance in NWSC, Mbarara Centre. Results also indicate that location of pay points, the failure to automate revenue collection, the number of pay points, and mode of paying bills significantly contributed to Revenue Collection Performance Findings. Further affirm that on-spot billing has a significant effect on revenue collection performance at NWSC because it enhances revenue collection performance. Basing on the results of the study, it is recommended that the government should subsidise more the cost of water, customers be engaged in the pricing or mode of payment for water bills, number of pay points be increased and establish more convenient ways of paying for water like of mobile money agents and more attention be attached on improving on the on spot billing system and meter reading challenges and also that customers be sensitized on their roles to NWSC.Item LOAN COLLECTION PROCEDURES AND FINANCIAL PERFORMANCE OF SACCOS IN MBARARA CITY(Bishop Stuart University, 2023) Watsema, Baluku; K. Agume, Anthony.; Arthur, NuwagabaThe study flexed off to establish whether a relationship occurs amid loan collection procedures and financial performance of SACCOs in Mbarara City. This undertaking championed a non-experimental crosssectional research design with both descriptive and analytical styles where mixed method approach was used to collect and analyse data. The undertaking gathered quantitative data from 109 participants using questionnaires. Questionnaires were used to gather quantitative data which was then put into a data management tool, statistical package for social scientists’ version 20 for further description and inferences. The tool was then used to output a descriptive presentation and Pearson correlation coefficient mounted employed to ascertain statistical significance between the loan collection procedures besides financial performance of SACCOs in Mbarara city. The undertaking findings uncovered a slight positive connection amid loan collection procedure besides financial performance of SACCOs (r=0.259, p<0.001). Qualitative data was obtained by use of an interview guide that were subjected to the SACCO managers to give deep insight concerning the variables being undertaken. This undertaking resolved that loan collection procedures positively influences SACCOs’ financial performance. The undertaking commends SACCOs towards adopting unique revised loan collection procedures if the collections are to be realized on the agreed time as per the loan contract to ensure better loan performance hence improving the financial performance of the SACCOs.Item 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, NoelThe 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 peopleItem Mobile Money Usage and Growth of Customers‟ Deposits in Commercial Banks in Kakoba Division, Mbarara Municipality(International Journal of Research and Innovation in Social Science (IJRISS), 2019-09) Nuwamanya, Allen; Nsambu Kijjambu, Frederick; Nomugisha, MaryThe study established the effect of Mobile money usage on growth of customers’ deposits in commercial banks. The study was guided by four objectives; establishing the mobile money operating cycle, whether mobile money operators have bank accounts for their mobile money businesses, trend of growth of customers’ deposits in commercial banks and relationship between mobile money usage and the growth of customers’ deposits in commercial banks. The study used a cross sectional research design while collecting data, quantitative and qualitative approaches were used. The study used simple random and stratified sampling methods, while the questionnaire and interview guide were used to collect the data from different respondents, correlation matrix was run in order to establish the relationship between the variablesItem CASH MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF PRIVATE SECONDARY SCHOOLS IN IBANDA MUNICIPALITY IBANDA DISTRICT, WESTERN UGANDA(Bishop Stuart University, 2022) MASIKO, NELSONThis 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 IbandaItem The Impact of Job Training on Employee's Satisfaction(Bishop Stuart University, 2022-12-27) Crispus, Tashobya; Pereez, Nimusima; Robert, Mugabe; Bernard, BegumisaThis 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 countryItem Loan assessment and financial performance of SACCOs(Academia Publishing, 2022-03-09) Baluku, Watsema; Nuwagaba, Arthur; Anthony, K. AgumeThe study kicked off to examine whether a relationship appears mid loan assessment and financial performance of SACCOs in Mbarara City. This undertaking espoused a non-experimental cross-sectional research design with both descriptive and analytical styles where a quantitative approach to data collection and analysis was considered. The study gathered quantitative data from 109 participants using questionnaires. Questionnaires were used to gather quantitative data which was then put into a data management tool, statistical package for social scientists version 20 for further description and inferences. The tool was then used to output a descriptive presentation and Pearson correlation coefficient stood employed to ascertain statistical significance between the loan assessment and financial performance. Findings from the undertaking exposed a solid positive affiliation amid loan assessment besides financial performance of SACCOs (r=0.870**, p<0.000). This undertaking resolved that loan assessment influences financial performance of SACCOs positively. The study commends SACCOs to adopt well thought and efficient loan assessment strategies as means to improve their financial performanceItem 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, BetrumThe 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.Item Women‘s employment and the changing family pattern in Ankole Sub-region- Uganda(International Journal of Research and Innovation in Social Science, 2021-12) Asiimire, Donath; Gertrude, Fester; Medard, Twinamatsiko; Benard, NuwatuhaireThis study employed a case study design using phenomenological stances of qualitative research to collect data from three districts of Mbarara, Bushenyi and Kiruhura and the objective of the study was to find out how women’s entrance in formal employment has contributed to changes in marriage and gender roles. Drawing from 17 interviews (with women activists, community development officers, probation officers, grade II magistrates, Gender based organisation managers, political leaders, religious leaders, local leaders) and 5 FGDs (with household heads, women in formal and informal employment), findings revealed that, women’s employment leads to a shift in marriage. The findings further reveal that women’s employment increases women’s conflicting roles (the tripartite roles). The study concluded that, women’s employment is significantly related to marriage and gender roles, increasing numbers of women in formal and informal employment has led to delays in marriage, child birth and increases in conflicting roles for women. Thus the study recommended that gender-responsive social protection systems should be adopted by all places of work, encourage and support institutions and all places of work to put provisions for day care centres and increase on maternity leave days.Item Training and Employee performance in health sector of Buhweju District Local Government(Bishop Stuart University, 2019) Twesiime, Addams; Roberts, Kabeba MuriisaABSTRACT The study concentrated on the influence of training on employee performance in the health sector in Buhweju district local government. It was guided by the following objectives; to establish health workers perceptions towards training programs, to find out the nature and organization of health workers training, to assess the health workers performance and to establish the strategies that can be adopted to improve health workers performance in Buhweju district local government respectively. The study used a descriptive cross-sectional survey research design consisting of both qualitative and quantitative research approaches. The study population consisted of Chief Administrative Officer (CAO), human resource officers, district secretary for social services, chairperson LCV, Chairperson LC IIIs, sub county chiefs, NGOs Leaders, health inspectors, RDC, DHO, health workers at health Centre IV and health Centre IIIs. A sample size of 108 respondents was used. Questionnaires, interviews and a documentary review checklist were used during data collection. The researcher used Statistical Package for Social Sciences (SPSS) during data analysis. The findings of the study revealed that, most of the employees were aware of the existence of the training programme while few of them never noticed its existence. On the other way, to some extent the identification of training needs was administered, but also it has been evidenced that the selection of employees in some cases didn‟t prove to have elements of fairness and transparency as there were a lot of complaints from employees insisting that the selection of employees for training was dominated with unfair acts including elements of corruption and favoritism. The study revealed that both on job and off job training programs existed in the area. The management therefore has to play a key role by making sure that there is an identification of training needs which will enable an organization to implement training programme well since it will be able to identify the existing gaps which holds back the organization from achieving its objectives. The management should make sure that there is cost sharing between the trainees and the organization at large. This will enable the organization not to incur a lot of costs in training of its employee but also the employees could have a backup from their employers to attain an effective training programme. The findings recommended that all health workers need to be trained especially the ones with little experience in executing the health service delivery need to be given a priority. By doing this, the process of training in the health sector will be streamlined and made transparentItem How to Motivate Creative People(published by Mark McGuinness, London 2009, 2009-01) McGuinness, MarkThis 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 collaborationItem 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.Item Rural Sociology and Development(Bishop Stuart University, 2012) Semakura, EdwardItem 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.Item Business Fundamentals(2009) McCubbrey, Donald JThe 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.Item Core Concepts of Marketing(2008) Burnett, JohnThrough 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.Item Six Sigma for Small Business(CWL Publishing Enterprises, 2006) Brue, GregSix Sigma—you’ve heard of it, but it’s for the big guys, right? Well,this book is here to refute that myth. What you need to understand is that, plain and simple, Six Sigma is a proven set of methods to help you run your business or organization more efficiently and profitably. It’s a way to reduce waste, stop delivering defective products and services from inefficient processes, and make your customers more than satisfied. Jack Welch, the legendary former CEO of GE, called Six Sigma. In Six Sigma for Small Business, I will systematically take you through this methodology. If you’ve never dealt with statistics and have mainly just dealt with problems as they arise, Six Sigma will seem a pretty drastic change from what you’ve been doing. But don’t despair: anyone can master the steps in this improvement process and profit, often substantially, from doing so.Item An Introduction to Franchising(IFA EDUCATIONAL FOUNDATION, 2000) Beshel, BarbaraAn Introduction to Franchising is designed to introduce young people to the fascinating world of franchising. Many people think of fast food restaurants like McDonald’s, Burger King, and Wendy’s, when they think of franchising. But there are many more types of franchise businesses. The idea is to introduce young people to franchising, to the many facets of the franchising business, and to the many opportunities that franchising offers – for both employment and professional careers and for business opportunities and business ownership. There are many opportunities for people who want to explore careers and business ownership.Item 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.