Browsing by Author "Turyahebwa, Abanis"
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- ItemApplication of auditing standards among selected organizations(International Institute for Science, Technology and Education (IISTE), 2013) Turyahebwa, Abanis; Makanga, Christopher; Yahayah, Ibrahim; Byamukama, Arthur EliabThe study investigated the level of compliance with auditing standards in selected organizations in Kampala, Uganda.v The specific objective of the study was to determine the level of compliance with auditing standards. The study used a quantitative, ex-post facto, descriptive questionnaire, data was collected answering specific questions on a four point Likert scale. Data analysis by means of frequencies, percentages and means was done, using SPSS are University graduates, in the 20 to 39 years age bracket and most of them are men. There is a high level of compliance with auditing standards (general average mean = 3.54) in the selected orga recommended that auditors evaluate team members’ competence before deployment of teams for audit, conduct audits from clients’ premises and issue timely audit reports. There is also need to emphasize follow up of audit findings recommendations from previous audits by auditors or Audit Committees.
- ItemAn assessment of degree of service quality of some selected commercial banks in central Uganda ; perception of bank customers.(ESRSA Publications Pvt ltd, 2013) Burani, Aluonzi; Sunday, Arthur; Turyahebwa, Abanis; Byamukama, Eliab; Sumil, ManuelThis study was concerned with the assessment of degree of service quality provided by some selected commercial banks in central Uganda. The objectives of the study were to determine (i) demographic profiles (ii) degree of service quality and (iii) significant differences between services provided by the selected commercial banks. The study employed ex post facto design, cross sectional survey, correlation design and quantitative paradigm. Self-Administered Questionnaires were used with CVI = 0.85 and reliability of r = 0.95 obtained using cronbach alpha method. Data was analyzed using descriptive statistics and t-test. The major findings included male being majority (52%) and female 48%. In terms of age group of (20-39); obtained 81% and 60 and above were 3%. Diploma holders were 32% and Ph.D holders were 1%. UBA customers being majority (58%) and Global Trust Bank score 42%. In terms of determining the degree of service quality in selected commercial banks in central Uganda, the responsiveness, competence, credibility, security, accessibility and understanding of the service were rated successful apart from reliability of the service which was rated was fair meaning not reliable. With t value = 2.401 and sig or p = 0.017 at 0.05 level of significance alternative hypothesis was accepted to the effect that there is a significant difference in degree of service quality as perceived by customers of the two selected Commercial Banks in Central Uganda. The study recommended the banks to change customer perception and win the good will from the customers, the staff should endeavor to provide the service promptly, quickly and accurately and the service provider should have alternative power to enable the service provider work 24 hours.
- ItemBusiness efficiency in Small and Medium Enterprises(SMEs) in selected districts in western Uganda.(IISTE, 2013) Turyahebwa, Abanis; Sunday, A. B.; Aluonzi, Eliab; Yahaya, B.; Sumil, NovembrietaThe study was undertaken to determine the level of business efficiency in Small and Medium Enterprises(SMEs) in selected districts in Western Uganda. The study was guided by the following objectives; to determine the level of business efficiency of SMEs in terms of, profitability, growth; The study employed ex-post facto or retrospective and prospective designs together with descriptive design and descriptive comparative as well as correlation design. 335 questionnaires were distributed to respondents and were collected and used for analysis. The study found out that majority of SMEs owners (52%) in western Uganda are female, more than 69% of the SMEs owners are in their early adult hood and majority of the SMEs owners are high school leavers (30.1%), over 50% of the SMEs are sole proprietorship businesses and majority of the SMEs (42.4%) have been in business between 1-4 years. The study found out that the level of profitability among SMEs was high (Average Mean = 2.67), the results also showed that the level of growth in SMEs is low (Average Mean=2.30). The overall findings showed that the level of business efficiency is low among SMEs (Average Mean = 2.48). The study employed the theory of Pecking Order (Myers 1984) which states that Management has a preference to choose internal financing before external financing, was proven in this study in the aspects of SMEs using internally generated funds as compared to borrowed funds. The recommendations from the study included; The SMEs owners should try to maximise and put to use their assets so as to obtain higher returns on assets. The government, more specifically the Ministry of East African Affairs, URA should sensitize the owners of SMEs on the opportunities that are available in the EAC and how the SMEs can be able to export their products to the neighbouring countries so as to boost their turnover. The owners of SMEs should have sales team in place so as to market the products and services of the business in order to increase sales. The SMEs owners should also make sure that business plans are prepared so as to act as a road map on how to take the business to the next level.
- ItemFinancial performance in the selected micro-finance institutions in Uganda(ESRSA Publications Pvt ltd, 2010) Sunday, Arthur; Turyahebwa, Abanis; Sumil, Novembrieta; Byamukama, EliabThis study was undertaken to examine the degree of financial performance in the selected Microfinance institutions central region, Uganda. The ex- post facto or retrospective, prospective designs and descriptive survey design, and specifically descriptive comparative and descriptive correlation strategies were employed. A minimum sample of 266 was used in data collection and analysis. Data was analysed using means and t-test. The findings revealed that the degree of financial performance in the microfinance institutions in central region Uganda is high with an overall average mean of 3.09 this implies that that most financial institutions in Uganda are financially sound. The contingency theory by Joan Wood wards (1958) as cited and explained by Simons‟ (1995) levers of management system control model was authenticated and validated. The conclusion was drawn that the degree of financial performance in the microfinance institutions in central region Uganda was generally high and it was recommended that Microfinance institutions should enhance financial reporting framework to improve on the liquidity position, improve assets value, market share, financial sustainability as well as portfolio quality.
- ItemInstitutional efficiency in selected universities in Uganda(International Institute for Science, Technology and Education (IISTE), 2015) Nakimuli, Amina; Turyahebwa, AbanisUniversities are accountable This study looked into Institutional Efficiency in selected Universities in Central Uganda. The study was guided by the following objectives; Determine the level of institutional efficiency of the universities in terms of ;educational efficiency; research efficiency and community service efficiency. The study employed ex-post facto, descriptive, comparative and correlation survey research design. Two hundred and twenty (220) administrators from the two selected institutions of Makerere University and Kampala International University were selected through purposive and systematic random sampling. The study adopted a standardized questionnaire. Data analysis was done using frequencies and percentages, means, t-test, PLCC and regression analysis. The study discovered that there are more male than female administrators in the two selected institutions. Majority were; youths (61.0%), Ugandans (67.3%), heads of departments (46.4%) and had masters degrees (54.1%) The study also discovered that the extent of Administrative Behaviors is very good and that the level of Institutional Efficiency in the selected universities is high. The study finally found out that there was significance difference in the extent of administrative behavior between males and females although the extent of administrative behaviors among females was slightly higher than in males. It was therefore concluded that research is crucial for Africa and African universities should be in the forefront in undertaking research. African governments should allocate funds to their universities specifically for research and also set up a research council to encourage, coordinate and fund research nationally. It was further recommended that university managers should take leadership courses to boost their managerial skills as a significant step towards improving institutional efficiency. The skills acquired should be sufficient to respond to the challenges of quality education bedevilling the universities. There is need to educate the society to stop stereotyping roles according to gender, the great need of university administrators to together to effectively deal with enormous challenges facing higher education today in Uganda and the world over, the need for strong research policy for the university faculty and students if the community and the world at large is to benefit from the university values.
- ItemManagement control system in selected micro finance institutions in central region, Uganda.(ESRSA Publications Pvt Ltd, 2013) Sunday, Arthur; Turyahebwa, Abanis; Byamukama, EliabThis study was undertaken to examine the levels of Management Control system in the selected Micro-finance institutions central region, Uganda. The expost facto or retrospective, prospective designs and descriptive survey design,and specifically descriptive comparative and descriptive correlation strategies were employed. A minimum sample of 266 was used in data collection and analysis. Data was analysed using means and t-test. The findings revealed that the level of management control system in the micro-finance institutions in central region Uganda is efficient with an overall mean of 3.23.The contingency theory by Joan Wood wards (1958) as cited and explained by Simons’ (1995)levers of management system control model was authenticated and validated. The conclusion was drawn that the level of Management control system was generally efficient and it was recommended that Micro-finance institutions should enhance, strengthen set and establish strong and effective control systems: all of the financial, operational and other control systems which are carried out by internal controllers and which involve budgeting, monitoring,independent evaluation and timely reporting to management levels systematically in order to ensure that all the institutions activities are performed by management levels in accordance with current policies, methods, instructions and limit.