School of Business (SB) Collections

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Now showing 1 - 5 of 1166
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    Effectiveness of strategies applied by Kampala capital city authority to address domestic arrears
    (Makerere University, 2025-08) Nampeera, Daivin. Mwanje
    The study investigated the effectiveness of different strategies used by Kampala Capital City Authority (KCCA) in addressing domestic arrears. It was premised on three specific objectives, which are to establish the effectiveness of budget planning in addressing domestic arrears at KCCA, to analyze the effectiveness of budget control in addressing domestic arrears at KCCA, and to examine the effectiveness of budget reviews in addressing domestic arrears at KCCA. The study used an evaluative research design with a quantitative study approach. Data was collected from 108 KCCA staff members through structured questionnaires. Respondents generally agreed that KCCA‘s budget planning processes are clearly defined, integrate domestic arrears into the annual budgeting cycle, and include specific provisions for arrears management. Budget control mechanisms were also viewed as largely effective, particularly in promoting expenditure discipline and prioritizing arrears clearance. Findings related to budget reviews indicated strong performance in diagnosing the causes of arrears, facilitating regular assessments, and producing actionable recommendations. However, the implementation of these insights was found to be inconsistent, undermining long-term progress. In light of these findings, the study recommends strengthening follow-up and accountability mechanisms to ensure budget review outcomes translate into concrete reforms, and enhancing flexibility within budget planning to respond more proactively to arrears-related challenges. Subject keywords; Kampala capital city authority, Domestic arrears
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    An assessment of digital financial literacy in SACCOS in Wakiso district.
    (Makerere University, 2025-07) Mulerwa, Juliet
    The primary purpose of this study was to analyze the digital financial literacy of SACCO members in Wakiso District. The study focused on three main objectives, to establish the extent of digital financial literacy among SACCO members in Wakiso District, to identify barriers to digital financial literacy for SACCO members; and to suggest solutions for enhancing digital financial literacy in the district. The study was guided by the Technology Acceptance Model (TAM) and employed a cross-sectional survey design with a quantitative approach. Wakiso District had a total of 136 SACCOs under the Emyooga project, yielding a response rate of 56%. Primary data were collected using a structured questionnaire to operationalize the theoretical constructs. The findings further revealed that high mobile data costs, low digital literacy, limited smartphone access, and security concerns were key barriers to full digital engagement. The study concluded that while digital financial services were widely used, full participation was hindered by both technical and socio-economic barriers. It was recommended that SACCOs collaborate with educational institutions, NGOs, and government bodies to design tailored digital training programs. The research contributed valuable insights into an underexplored context, offering a comprehensive assessment of digital financial literacy and laying the groundwork for more inclusive financial interventions. Subject keywords; Digital financial literacy, SACCOS, Wakiso district.
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    Tax education, tax compliance and the mediating role of tax knowledge on small and medium enterprises in Uganda: a case of SMEs in Rubaga Division
    (Makerere University, 2025) Isabirye, Ronald
    This study examined the impact that tax education can have on tax compliance among the Small and Medium Enterprises (SMEs) in Rubaga Division in Kampala, with specific emphasis on how tax knowledge mediates this relationship. A cross-sectional survey research design was used, employing self-administered questionnaires to collect data from 277 SME owner-managers and technical staff. Quantitative data analysis was conducted using SPSS Version 27 and Hayes’ PROCESS Macro Version 4.2 to test both direct and indirect effects. The findings of the study revealed that tax education significantly and positively predicts tax compliance among SMEs in Rubaga Division at 0.001 level of significance (B=0.767, p=0.000), while the connection between tax education on tax compliance, mediated by tax knowledge, the results were (B=0.238, BootSE = 0.039, p < 0.001, 95% BootCI [0.167, 0.321]) This result indicates that tax education contributes to increased tax compliance not only directly but also indirectly by enhancing tax knowledge, which subsequently influences compliant behavior among SMEs. The study recommends that the Uganda Revenue Authority and other stakeholders intensify participatory tax education strategies such as seminars and clinics that not only disseminate information but also build lasting knowledge among SME taxpayers. Further research is recommended to widen the geographical scope beyond Rubaga Division and to explore qualitative dimensions of tax behavior among SMEs. Subject Key words: Tax education; tax compliance; tax knowledge; small and medium enterprises ; Uganda SMEs; Rubaga Division.
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    Assessment of infrastructure project delays in Kampala
    (Makerere University, 2025-11) Tushemerirwe, Racheal
    The study investigated the key factors and challenges contributing to project delays under KCCA and to propose strategies for mitigating them. The study was premised on three objectives: to examine the factors contributing to project delays at KCCA, to assess the challenges leading to the continued existence of project delays at KCCA, and to examine the strategies for mitigating project delays at KCCA. To achieve these objectives, the study employed a descriptive and cross-sectional research design with a quantitative approach that involved the collection of numerical data from the 114 project managers and supervisors on projects at KCCA. The study identified that key factors contributing to project delays at KCCA include political interference (Mean = 3.42, SD = 1.287), insufficient physical resources (Mean = 4.05, SD = 0.957), prolonged approval processes (Mean = 4.03, SD = 0.885), and inadequate project planning (Mean = 3.89, SD = 0.658). It further revealed that persistent challenges aggravating these delays include inadequate project planning (Mean = 4.05, SD = 1.012), limited technical expertise among project staff (Mean = 3.42, SD = 1.426), weak monitoring and evaluation systems (Mean = 3.39, SD = 1.220), and funding shortfalls (Mean = 3.39, SD = 1.405). To mitigate these issues, the study found that reducing political interference (Mean = 4.42, SD = 0.826), enhancing project planning (Mean = 4.16, SD = 1.151), engaging stakeholders through structured consultation (Mean = 3.74, SD = 1.201), and reducing corruption (Mean = 3.55, SD = 1.370) are among the most effective strategies endorsed by project managers at KCCA. The study recommends strengthening project planning frameworks and creating a dedicated planning unit to ensure realistic and well-structured project execution at KCCA. It emphasizes the need for continuous technical training for project staff to enhance their capacity and responsiveness. Reducing political interference through clear policy boundaries is also advised, alongside improved stakeholder engagement through transparent communication. Lastly, digitizing monitoring and evaluation systems is proposed to boost accountability and enable real-time project tracking. Subject keywords; Infrastructure project delays, Kampala.
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    Assessment of operational risk management practices among financial institutions: a case of DFCU Bank Uganda
    (Makerere University, 2025) Muhumuza, Ak Daisy
    This study aimed at examining operational risk among commercial banks in reference to DFCU Uganda. The study was premised on three objectives: to examine the different operational risk management practices used by DFCU Uganda, to identify challenges faced in the process of operational risk management at DFCU Uganda, and to establish strategies that can be used to improve operational risk management practices at DFCU Uganda. The study employed a cross-sectional and descriptive research with a quantitative study approach which involved collecting numerical data from 85 respondents out of a sample of 185 DFCU staff, using a survey questionnaire. Data were analyzed using the statistical package for social science (SSPS Version 23). On operational risk management practices used by DFCU, the study identified improving areas where operational failures had occurred , analyzing operational failures and shares lessons learnt with all staff to prevent failures in future, creating teams that deal with quality performance issues such as poor customer service, emphasizing learning from operational risk failures, continuously assessing operational risk in any activity before taking key decisions and continuously monitors operational failures in order to improve processes, systems and up skilling of staff. Among the challenges, study identified; high operational risk exposure due to external factors, failure to see the risk management process as iterative, failure to discuss risk-related lessons learned, lack of adequate operational risk awareness and culture among the staff. Therefore, the study recommended that commercial banks develop key risk indicators that can alert leadership to potential issues, that commercial banks combine cybersecurity and operational risk modeling to identify and mitigate risks, and that commercial banks train their employees to anticipate what could go wrong, especially when a bank unit is about to do something new. Subject Keywords: Operational risk management practices; financial institutions; DFCU Bank Uganda