Bachelors of Commerce

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https://testir.kiu.ac.ug/handle/20.500.12306/3608

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Budgetary controls and financial management in local government: a case of Mbale Municipal Local Government Council
(Kampala International University.College of Economics and Management, 2010-09) Herbert, Mwambu Fred
Effects of accounting systems on the performance of Local Governments: case study of Kanungu District Local Government
(Kampala International University; College of Economics and management, 2011-04) Womuhangi, Milton
The study aimed at establishing the effects of accounting systems on the performance of Kanungu District Local Government (KDLG). The study was guided by three objectives namely: to identifY the contribution of accounting system used towards the performance of KDLG, to assess the effects o accounting system on the performance of KDLG and to suggest measures aimed at reducing the negative effect of the accounting system in KDLG. The researcher employed a description research design in gathering information where little knowledge was known. A cross sectional study design was used to survey both planned and unplanned organizations' units of Kanungu District Local Government The researcher used both simple random and purposive sampling in acquiring thirty five (35) respondents for the study. Both quantitative and qualitative data was collected and this enabled the researcher to draw valid and dependable conclusion and recommendation. The researcher used questionnaires and interview guide to acquire data from respondents. ln order for the researcher to obtain clear relationship between the variables, literature review from different books from different libraries in Kabale and Kanungu Districts and the web was obtained and recorded in Chapter two of this report. Results revealed beyond doubt that KDLG used cash basis as the type of accounting system and that it had benefited/contributed greatly towards the performance of the local government. It was conclude that the majority of the respondents did not realize any negative contribution of the cash basis accounting system. 97% of the respondents had only realized positive contribution of the cash basis accounting system. However, respondents confirmed that there were several challenges facing the cash basis accounting system that affected the performance of Kanungu District Local Government as presented in Figure 7 (Chapter four). The study came out with recommendations like:- the need for a clear manipulation of accounting templates for easy tracking of financial records, need to provide up-to-date books of accounts to empower the working staff to update their line of thinking towards reporting, analysis, preparation and retrieval of financial records among others.
Budgetary control and performance of local government:
(Kampala International University, College of Economics and Management, 2011-05) Mboizi, David
The purpose of the study was to establish the relationship between budgetary controls and performance in Pallisa Town Council. The research objectives were; to identify the effect of cash budget on the performance of Pallisa Town Council, to find out the effect of Capital Buget on performance of Pallisa Town Council; and What is the relationship between Cash budget, capital budget and expenses budget controls and its performance in Pallisa Town Council. During the study, stratified sampling was administered to group respondents into various stratus. Simple random sampling was then used to select respondents from various stratums. Primary data was collected from the respondents using questionnaires and interview methods as the major tools, while secondary data was obtained from budget estimates and performance reports. The research was based on cross-sectional research design and was both qualitative and quantitative in nature and this was because the study was mostly based on the views collected from respondents to drew conclusion and back up by secondary data. Major findings revealed that budgetary controls have been relatively low as actual revenue is always less than the budgeted revenue-leading to inadequate implementation of the expected activities in Pallisa Town Council. Findings also revealed that there was a positive relationship between budgetary controls and performance. It was recommended that Pallisa Town Council should ensure proper planning, monitoring and evaluation of the sources of revenue and there is need for more staff qualified with budgetary and performance experience to ensure proper planning of the Town Council.
Subsidized loans and the performance of borrowers: a case study of Garasoya Savings and Credit co-Operative in Buliisa district
(Kampala International University.College of Economics and Management, 2011-07) Nelson, Kwesiga
Capital markets development and economic growth: a case study of Stanbic bank head office Kampala Uganda
(Kampala International University, College of Economics and Management, 2011-08) Ariko, Richard
This dissertation is entitled "Capital markets development and economic growth". It is presented as a result of a research that was carried out in Stanbic Bank. at the head office at Cham Towers along Kampala road in Kampala, Uganda. The study was carried out basing on three specific objectives, i.e.; to find out the role of capital markets development towards investment, to identify the role of capital markets towards capital availability and to find out the role of capital markets development towards the creation of jobs. The research was in form of a correlational study, aimed at drawing the correlation between capital markets development and economic growth. The study population comprised of 124 people who, according to the records at the bank, is the total number of employees of the bank's head office, from which a study sample of 50 respondents was chosen, using simple random sampling technique. Questionnaires used in collecting both primary and secondary data. The collected data was analyzed using both qualitative and quantitative methods. The findings showed that indeed capital markets development has a role to play in economic growth (investment, capital availability and job creation) in Uganda. The researcher drew the conclusion that Capital markets development plays a significant role in economic growth in the country. The researcher recommends that fiscal authorities should put more emphasis as well as draw more attention to monitor the progress of capital markets in order to harness its various roles towards economic growth.
Microfinance institutions and poverty alleviation in Western Equatoria State of Southern Sudan: a case study of Maridi County
(Kampala International University, College of Economics and Management, 2011-09) Adil, Peter; Darama
Budgetary control and organization performance a case study of Bakhresa grain milling Uganda Limited (Azam)
(Kampala international international: College of Economics and Management, 2011-09) Micheal, Buyera. M.
This research focused on the budgetary control and organizational performance in Bakhresa Grain Milling (U) Ltd (Azam) with four major objectives: Establishing how budgetary control are being used in Bakhresa Grain Milling (U) Ltd (Azam), Whether there is a relationship between budgetary control and organizational performance, establish whether budgetary control has improved occurrence and reliability of the company and to examine the challenges Bakhresa Grain Milling (U) Ltd (Azam) is facing as a result of applying budgetary control systems. The researcher used a sample of 36 respondents. A stratified random sampling method, simple random and purposive sampling methods were used to select respondents to form the sample as the basis of the survey. On the part of customers convenience sampling method was used to suit their availability and schedule. A descriptive research design was used in order to establish together all facts to aid in analyzing the relationship between budgetary control and organizational performance. The researcher used both primary and secondary data in compiling the findings. Primary data was collected using limited observation but to a large extent questionnaire was used. Secondary data was gathered from company management reports, strategic plans, company budgetary control systems and working progress reports together with published texts. Data was collected and analyzed for purposes of ensuring accuracy, consistency so as to convey meaning to the reader. Frequency tables and graphical presentations were used to highlight all statistical relational patterns between the dependent and independent variables. To highlight more about the relationship between budgetary control and organizational performance, a correlation coefficient and the coefficient was used to determine the strength of the relationship. It was discovered that there was a strong negative relationship between budget estimates and actual budget • expenditure. The researcher observed a number of challenges such as negative response from the employees of the company in answering the questions. However, the researcher suggested measures such as training of employees in budgetary control skills so as to curb these challenges in order to improve performance of the organization.
Impact of credit policy management on performance of microfinance institutions a case study of kitgum sacco
(Kampala International University, College of Economics and Management, 2011-09) Akwero, Fiona Fildah
The purpose of the study was to establish the effectiveness of credit policy management and performance in kitgum saving cooperative and credit society (Kitgum SACCO) and to establish the extent to which management contributes to the successful operation of the existing credit policy in kitgum district. The study sample size was 25 respondents from kitgum sacco. The study was carried out using questionnaires as a method of data collection. The secondary data used were internal documents such as audit reports 2008 -2009, files, kitgum Saccos' strategies plan 2005 - 2012. Objectives of the study • To evaluate the effectiveness of the credit policies on performance of microfinance institutions of kitgum saccos. • To evaluate the relationship between management and performance of kitgum saccos • To assess the causes of unethical behaviors of the credit officials ofkitgum sacco. From the findings, the main causes of deteriorating performance are; inefficiency of some credit policy variables, inadequate credit policies and improper management. However the major weakness in credit management of kitgum sacco is reluctance to make follow up in after the expiration of the period. Uncreditworthiness of some credit officials by writing off debts as bad and yet actually they have received payments. Inefficiency of control systems put in place and failure to implement the appropriate credit policy, resulting into low revenue collections. 5 Recommendation In order to be able to check on losses and defaults in kitgum SACCO and also have a more efficient credit policy management. The researcher came up with the following views: Kitgum SACCO needs to reassess the existing credit policy and if necessary to adopt those policies which can enhance its performance. Further training should be organized for credit officers to ensure that they update knowledge as regards to debt collections and credit management. Frequent evaluation of the credit official should be carried out to eliminate the inactive and untrustworthy officials.
An assessment of quality on organizational productivity: a case study of South Sudan Breweries Company, Central Equatoria~ State South Sudan
(Kampala International University. College of Economics and Management, 2012-09) Wani Gabriel Eric L., Eric L.
Quality is the fitness of a service or product for its purpose. Some organizations embrace quality to achieve productivity, good will and market share. This research work is “Assessing quality on organizational productivity: A case study of South Sudan Breweries Company”. The objective of the study is to assess the relationship between quality and productivity of the company. It also seeks to study the profile of respondents in terms of age, gender, and education level. The descriptive technique used for this study, the primary data was collected from the factory and also the study showed that there is a relationship between quality and productivity and there is an improvement in productivity when quality is Emphasized. It was recommended that the factory should follow its production plan employee skilled labour to avoid employee training and also introduce a rewarding policy on achievement of objectives to motivate employees.
Microfinance and people’s income status in central equatorial state: a case study of Juba County, South Sudan
(Kampala International University, College of Economics & management., 2012-09) olweny, shalfa butrus
The purpose of the study was to assess the impact of microfinance activities on the income status of the people of the Central Equatorial state, in South Sudan, with special consideration of Juba County. The study was guided by the following objectives; to determine the impact of group lending on people’s income status in Juba County, South Sudan, to determine the impact of individual lending on people’s income status in Juba County, South Sudan, to examine the relationship between micro loans and people’s incomes income status in Juba County, South Sudan.
“Outreach and financial performance of selected microfinance institutions in the republic of south Sudan” case study: Juba City Central Equatoria State Republic of South Sudan
(Kampala International University, College Of Open and Distance Learning, 2012-09) Mansuk, Moses Timon
This study focused on Outreach and Financial Performance of Microfinance Institutions in Juba City, Central Equatorial State in the Republic of South Sudan. It was guided by the following research objectives: To find out the performance of MFIs outreach to the poor and their financial sustainability, the challenges faced by MFIs not to operate efficiently in Juba City and finally to identify the various efforts made towards enhancing the performance of MFIs in Juba city. The research design used was descriptive and correlative research design The findings of the study reveal the following: The performance of microfinance institutions at the industry’s outreach show a rise in the period from 2009 to 2010 by 63%. However, it declined in 2011 by 27%. It also revealed that MFIs outreach to the very poor particularly women is very high at the industry level. Women credit access share to men is above 86%. Outreach at the individual MFIs level also revealed that the number of active clients is surging although a decline has been noted in one MFIs (BRAC) in the year 2011. For instance, the number of active clients served by BRAC in the year 2009 to 2010 increased by 55% , for Finance Sudan the number of active clients in the year 2010 to 2011 increased by 49% However, in the year 2011 the number of active clients for BRAC declined by 55%. From financial sustainability angle, it finds that MFIs at the industry level are operational sustainable measured by return on assets and return on equity and the industry profit performance is improving over time. The total net income at the industry level in the year 2009 to 2010 increased by 25.3% while in the year 201 1 it declined by 34%. At the MFI’s individual level, the net income for Finance Sudan and RUFI reveals a rise in their net incomes as follows: Finance Sudan net income in the year 2010 to 2011 show a rise of 24% and RUFI’s net income in the year 2010 to 2011 increased by 55%. For BRAC its net income reveals a continuous decline in the three years period as follows: Net income for BRAC in the year 2009 to 2010 decreased by 33% and in the year 2010 to 2011 it declined by 91%. Total assets for BRAC in the year 2009 to 2010 decreased by 22% and in the year 2010 to 2011 it decreased by 5.4%. For Finance Sudan, total assets in the year 2009 to 2010 increased by 41% and in the year 2010 to 2011 its total assets increased by 54% and finally for RUFI , its total assets in the year 2010 to 2011 increased by 68%. Finally the findings of the study reveal that most of the funds for MFIs in Juba City come from donors. Therefore the researcher recommends the following; Strengthening of internal sources of finance, Diversification of products and services offered by MFIs, Capacity building effort within the industry, Speeding up the passing out of microfinance policy and the microfinance Bill in the parliament., Establishment of permanent market places, Local MFIs should Coordinate and collaborate with international MFIs to get experiences from them and finally BRAC- South Sudan should conduct a monitoring and evaluation review for its microfinance program as to why its outreach and financial performance is declining in Juba City.
Microfinance and People’s Income Status in Central Equatorial State: A Case Study of Juba County, South Sudan
(Kampala International University, school of commerce, 2012-09) Olweny Shalfa, Butrus
To assess the impact of microfinance activities on the income status of the people of the Central Equatorial state, in South Sudan, with special consideration of Juba County.
The impact of financial management on the sustainability of non-governmental organization:
(Kampala International University, College of Economics and Management, 2012-09) Mohamed, Bulle Abdille
This study investigated effect of financial management on employee performance at Basab Petroleum in Kenya. This study was carried out using a blend of research designs that included both descriptive and analytical research designs since a single design would not yield sufficient data needed for this study. A sample of 80 employees of BASAB petroleum was used with the help of purposive, stratified and simple random sampling designs. The data collection methods used in this study included questionnaires, interviews and observation. The data collected was processed in analyzed with the use of the SPSS program. From the study conducted, it was found out that financial management has highly impact on the organizational performance whether its short term or long term survival however, there are other factors which also have influence but they are small percentage compared to the finance. Some recommendations were made among others, management ought to understand that poor financial management has serious negative effects by understanding this managers and administrators should be willing, supportive and implement any plans developed and management should also consider motivating employees to be able to work hardly and implement the lied strategy, by doing so employee performance will be boosted and as such the organization will benefits as well as its employees. In the light of the revelations noted above, the study urges business managers to espouse well financial management strategy by training employees and giving seminars to that they perform with skills also motivating are an integral part of employee performance.
Technology and performance of commercial banks in Uganda: the case of Centenary Rural Development Bank, Gulu Branch
(Kampala International University, College of Economics & Management, 2012-10) Obita, Maurice
This study involved examining information technology and performance of Centenary bank, the case study of Gulu Branch. The objectives of the study were, to examine the extent to which computer usage affects productivity of Centenary Bank in Gulu Municipality., to assess the effect of ATM on the productivity of Centenary Bank in Gulu Municipality and to analyze how training staffs affect productivity of Centenary Bank in Gulu Municipality. A relevant review of related literature was carried out in line with stated objectives above. The data were generated from scholarly journals, government publications, text books and internet among other sources. Here comparisons to establish contrasts and similarities were derived accordingly. A cross-sectional case study research design was adopted as the main methods guide based upon which questionnaire, interviews and documents review were used to help in data collection. The study employed a sample of 65 participants picked from a population constituting staff, customers of the bank as well as District officials. Findings were obtained but the most salient ones included: that the bank’s ability in providing timely services to its clients falls short of the expected standards. The research also found a big gap in the expectation of customers in respect ofATM services. Conclusion and recommendations were drawn basing on the gaps identified during the study process. Recommendations are addressed to policy makers, the government and other stalceholders.
Employee development and organizational performance a case study of : Uganda revenue authority
(Kampala International University, College of Economics and Management, 2013-02) Elasu, Anthony
The study sought to investigate the relationship between employee development and its Performance in organizations. Uganda Revenue Authority, Nakawa, as an illustrative Example. The study seeks to bring out the importance of employee development in organization performance. The objective of this research was to bring out the forms of employee development used at Uganda Revenue Authority, effects of these forms of development not only on the performance of employees but on the organization as a whole and challenges ,experienced in carrying out employee development programs. this research also consulted other views of different authors and scholars who worked )n the issue from libraries, journals, from different writers who worked hard to improve :he employee development and organizational performance through better performance, financial benefits, achieve objectives and improved production being some of the ways of improving employee development.
Financial management and performance of selected small and medium size enterprises in Uganda: case study: Samona Beauty Products Uganda Limited
(Kampala International University, College of Economics and Management, 2013-08) Mubiru, Abbey
This study analyzed ''Financial management and performance of selected small and medium sized enterprises in Uganda/ a case study of Samona Beauty Products Uganda Limited. /,'The study was guided by three specific objectives which were; (I) to find out the effect of working capital management on the performance of small and medium size enterprises, (ii) to determine the impact of budget control system on the performance of small and medium size enterprises and (iii) to establish the relationship between financial management and the performance of small and medium size enterprises. In conducting the research, both qualitative and quantitative methods were used as research methods to establish the correlation between the study variables. Self Administered Questionnaires were used while gathering primary data and review of the written data while collecting secondary data. 50 persons were taken as the sample size for the whole study population of employees in SMEs in Uganda and the collected information was coded and tabulated using statistical analysis for interpretation. The research findings indicated that there was a high positive correlation between inventory and sales/ performance levels in Samona Beauty Products Uganda limited and indication that the performance of SMEs is directly influenced by the financial management. The research further revealed the need to stock management systems and increase production levels so as to improve on the performance as sales volume increases. Basing on the findings, the researcher made recommendations which are to the effect that SMEs should put more emphasis on proper cash management in order to achieve better performance levels through increased sales from high quality products and that the organization needs to employ skilled laborers so that the financial management aspects are carried out effectively and efficiently for better performance.
Micro Finance Institution and Client Welfare in Juba South Sudan
(Kampala International University, bachelors degree in Commerce, 2014-05) Zindo, David Migie
The research on: "Microfinance institutions and clients' welfare in Juba city." The research involved 100 respondents. The research was guided by the objectives of the study. The research was guided by the objectives of the study. The objectives included; examining the services offered by microfinance institutions Juba city; determining the clients' welfare served by the microfinance institutions; establishing if there is a significant relationship between microfinance institutions and the clients; and finding out the challenges faced by microfinance institutions in their attempt to improve on their clients' welfare. The study findings showed that majority of the respondents testified that, they had accessed capital to invest in productive projects, their income and savings had increased, their businesses had expanded, they could pay their children's school fees and their household welfare had improved. Although the majority of the spouses of the MFis male borrowers informed the study that their household incomes and welfare had not improved and they (women) had not benefited from the MFis. This problem was faced by the spouses of the MFis male borrowers not the female borrowers. This raised a question about who actually benefited from the MFis when it came to male borrowers. On the challenges met by microfinance institutions in their attempt to provide financial services to their clients, the study revealed that; ignorance of the public, low savings by the poor, poor financial management, public failure to pay debts, and lack of government support were the answers given by the respondents. Recommendations, the study concluded that there needs to be strong/vibrant microfinance institutions in South Sudan to serve the interest of the divergent clients in the country.
Savings and credit schemes on financial accessibility in Rwanda; a case study of Sacco Wisigara Rangiro in Nyamasheke District
(Kampala International University,College of Education Open and Long Distance Learning, 2014-07) Nshimyumuremyi, Emmanuel
The study focused on savings, credit schemes and financial accessibility in Rwanda and it considered primary data. It was guided by the following research objectives; the importance of small savings and credit schemes to the people of Nyamasheke district, accessibility of financial services from savings and credit schemes in Nyamasheke district as well as the relationship between credit schemes and financial accessibility in Nyamasheke district. The research under took descriptive correlation research design that largely suits qualitative and quantitative research design. The findings of the study indicated that savings and credit schemes increased financial accessibility and improved people’s standards of living. The findings also showed that Sacco wisigara Rangiro give out loans to its members at low interest rates, financial advice, favorable credit period and supports small scale projects and industries in Nyamasheke~ The findings of the study also revealed that Sacco wisigara Rangiro promoted the creation of employment opportunities and saving culture, agricultural harvests increased as well as the number of people engaged in the construction industry in Nyamasheke district. The researcher recommends that Rwandan government should establish new savings and credit schemes and also continue to support the already established Saccos such as Sacco wisigara Rangiro in Nyamasheke district so as to promote more financial accessibility in Rwanda. The government of Rwanda must also address the problem of money laundering, corruption and must maximize social benefits through massive investment and prudent macroeconomic investment so as to improve and promote financial and credit accessibility in the country.
The role of financial institutions in poverty reduction in Kigali City: a case study of Fumbme Umurenge Sacco
(Kampala International University.College of Economics and Management, 2015-10) Alfred, Mukunzi

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