Department of Economics and Management

Managerial effectiveness, internal audit quality and financial reporting quality:

2024-01-01T00:00:00Z

Managerial effectiveness, internal audit quality and financial reporting quality: Kisule, Yolamu The aim of the study is to examine the association between managerial effectiveness, internal audit quality and financial reporting quality. The study objectives included; to examine the link between managerial effectiveness and financial reporting quality, to establish the association between managerial effectiveness and internal audit quality, to examine the association between internal audit quality and financial reporting quality, and to establish the mediating relationship of internal audit quality on managerial effectiveness and financial reporting quality among public statutory corporations in Uganda. The study applied the the principal agent theory, and a cross sectional research design with a target population of 82, and a sample size of 66 public statutory corporations identified with the aid of Krejcie and Morgan (1970) Table for determining a sample size and selected basing on simple random sampling technique. The questionnaire instrument was used and checked for validity and reliability using expert judgement and Cronbach alpha coefficient. Descriptive statistics, correlation, regression, and Sobel 1982-Test was used to analyze for mediation effect, and the results indicated a significant correlation between managerial effectiveness, internal audit quality and financial reporting quality, whilst regression results revealed significant association between managerial effectiveness and financial reporting quality (R2 = 0.11, β = 0.49, P < 0.05), managerial effectiveness and internal audit quality (R2 = 0.09, β = 0.37, P ≥ 0.05), and internal audit quality with the quality of financial reporting (R2 =0.67, β = 1.01, P > 0.05). The findings further show that internal audit quality partially mediates managerial effectiveness and financial reporting quality (Sobel Z-value 2.5345268 ≥ P-value of 0.000001). The study concluded that internal audit quality conveys the inputs of managerial effectiveness to induce completeness, consistency, understandability, verifiability and timeliness in financial reporting. The study recommends integrating internal audit quality with managerial effectiveness to improve financial reporting quality. Future scholars should examine the influence of external auditing quality and financial reporting quality to broaden the development and understanding of the concept of organizational auditing. Dissertation

E-learning adoption on the academic performance of students in the Faculty of Engineering at Busitema University.

2025-01-01T00:00:00Z

E-learning adoption on the academic performance of students in the Faculty of Engineering at Busitema University. Simali, Habert The adoption of e-learning in higher education has transformed teaching and learning globally, offering flexible and accessible technology-driven environments. However, its effectiveness in improving academic performance remains context-dependent, relying on factors such as infrastructure, instructional design, and student readiness. This study aims to assess the impact of e-learning adoption on the academic performance of students in the Faculty of Engineering at Busitema University, Uganda. The research employs a mixed-methods design, combining quantitative and qualitative approaches. A stratified random sample of 291 undergraduate engineering students will be surveyed using structured questionnaires, while 15 lecturers will be purposively selected for semi-structured interviews. Academic records and learning management system logs will also be reviewed. Quantitative data will be analyzed using descriptive and inferential statistics, while qualitative data will undergo thematic analysis. The study seeks to examine the extent and forms of e-learning adoption, evaluate students' access, readiness, and challenges, and analyze the relationship between adoption and academic performance. Findings are expected to inform strategies for optimizing e-learning in engineering education within the Ugandan context. Ethical considerations, including informed consent, confidentiality, and institutional approval, will be upheld throughout the research process. Dissertation

Financial literacy and profitability of commercial banks in Uganda:

2025-01-01T00:00:00Z

Financial literacy and profitability of commercial banks in Uganda: Wandera, Francis This study aimed at determining the effect of financial literacy on profitability of DFCU Bank in Pallisa District with the study objectives; To establish the effect of financial knowledge on profitability of DFCU bank Pallisa branch, to establish the effect of financial behavior on profitability of DFCU bank Pallisa branch, to examine the impact of financial attitude on profitability of DFCU bank, Pallisa Branch in Uganda. The study utilized the contingency theory as suggested by Fred Edward Fielder (1964). In a similar way, the study applied a cross-sectional research design and quantitative approach. The study had a target population of 35 employees in DFCU Bank and collected data from a sample size of 32 respondents as guided by Krejcie and Morgan (1970). Data was collected using close ended questionnaires. Furthermore, data analysis was done using statistical package for social sciences (SPSS) version 20 from which frequency tables, descriptive statistics, reliability, validity, correlation and regression results were obtained. The study findings showed that 21.5% change in profitability is caused by financial knowledge, 54.0% is due to financial behavior and 62.5% is due to financial attitude. Based on the findings of the study, the researcher therefore concludes that financial knowledge, financial behavior and financial attitude have a positive and significant relationship with profitability. The study also concludes that commercial banks are required to have Customer savings on assets in the organization in order to give the highest rate of return hence this can help improve profitability of commercial banks. The study therefore, recommends that DFCU Bank is advised to have Customer savings on assets in the organization in order to give the highest rate of return hence this can help improve profitability of commercial banks. Dissertation

The impact of credit funding and financial performance of small medium enterprises:

2024-01-01T00:00:00Z

The impact of credit funding and financial performance of small medium enterprises: Akandwanaho, Rogers This study examined the impact of credit funding on financial performance of SMEs in PTC. The study was guided by the following objectives notably: to determine the impact of credit management on performance of small and medium enterprises in PTC, to determine the impact of credit policy on performance of small and medium enterprises in PTC and to determine the impact of interest rate on performance of small and medium enterprises in PTC. The study used a cross sectional research design, and a quantitative approach. Data was collected from a target population of 60 SMEs in PTC with accessible unit of 52 respondents, using simple random and purposive sampling techniques. Data were collected with the aid of closed ended questionnaire and Statistical Packages for Social Sciences was employed for analyzing data from which frequency tables, descriptive statistics (mean and standard deviation), reliability, validity, correlation, and regression results were obtained. The study findings revealed that there is a positive and a significant effect of credit management on financial performance, interest rate on financial performance and also credit policy on financial performance of SMEs in PTC. The study concludes that there is a strong predictive power that the dimensions of credit funding contribute towards enhancing financial performance of SMEs in PTC. Finally, the study recommends that to improve financial performance factors of credit management, interest rate and credit policy should be considered. Dissertation