Department of Business and Entrepreneurship
https://ir.bsu.ac.ug//handle/20.500.12284/138
2024-03-29T14:35:35ZBudgeting Process and Managerial Accountability at Private Universities in Uganda
https://ir.bsu.ac.ug//handle/20.500.12284/624
Budgeting Process and Managerial Accountability at Private Universities in Uganda
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
Budgeting Process and Managerial Accountability at Private Universities in Uganda: The Case of Team University – Kampala
2023-01-01T00:00:00ZON-SPOT BILLING SYSTEM, COST OF WATER, REVENUE COLLECTION MECHANISM & REVENUE COLLECTION PERFORMANCE OF PUBLIC UTILITY ENTITIES EVIDENCE FROM NWSC MBARARA CENTRE
https://ir.bsu.ac.ug//handle/20.500.12284/593
ON-SPOT BILLING SYSTEM, COST OF WATER, REVENUE COLLECTION MECHANISM & REVENUE COLLECTION PERFORMANCE OF PUBLIC UTILITY ENTITIES EVIDENCE FROM NWSC MBARARA CENTRE
Nekemia, Ampiire; Atukunda, Gershom; Nuwagaba, Arthur
Revenue 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.
ON-SPOT BILLING SYSTEM, COST OF
WATER, REVENUE COLLECTION
MECHANISM & REVENUE COLLECTION
PERFORMANCE OF PUBLIC UTILITY
ENTITIES EVIDENCE FROM NWSC
MBARARA CENTRE
2023-01-01T00:00:00ZLOAN COLLECTION PROCEDURES AND FINANCIAL PERFORMANCE OF SACCOS IN MBARARA CITY
https://ir.bsu.ac.ug//handle/20.500.12284/592
LOAN COLLECTION PROCEDURES AND FINANCIAL PERFORMANCE OF SACCOS IN MBARARA CITY
Watsema, Baluku; K. Agume, Anthony.; Arthur, Nuwagaba
The 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.
LOAN COLLECTION PROCEDURES AND FINANCIAL PERFORMANCE OF SACCOS IN MBARARA CITY
2023-01-01T00:00:00ZImplementation Challenges of Corporate Social Responsibility Programs among Commercial Banks in Uganda. A Case of Absa Bank Mbarara
https://ir.bsu.ac.ug//handle/20.500.12284/590
Implementation Challenges of Corporate Social Responsibility Programs among Commercial Banks in Uganda. A Case of Absa Bank Mbarara
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
2023-01-01T00:00:00Z