College of Economics and Management

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    5. The impact of inventory management on sales volume in SMES: a case study: Byenkya Investments
    (Kampala International University(KIU), 2012) Achom, Christine Aidah
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    Absenteeism on students’ performance in mixed public secondary schools :
    (Kampala International University, College of Economics and Management, 2018-08) Watuwa, Godfrey
    The objective of this study was to assess the effect of absenteeism on academic performance of students in mixed public secondary schools in Manafwa District (Narnisindwa). The assessment was made by characteristics of the students, absenteeism causes that is poverty, sexual abuse and school related factors. Using primary data based on a sample of 180 candidate students from Magale sss and comprehensive sss, 50 teachers and 20 head teachers/D.O.Ss were also involved in the study, across sectional survey design was adopted where data was obtained from students, teachers and head teachers/D.O.Ss using questionnaires. The analysis was made using SPSS 16.0 at three levels of analysis based on the records of all the respondents. it involved use of frequency distribution, Pearson correlation coefficient, ANOVA and multiple linear regression. In the results, an average of 6.47 points in the academic performance shows a moderate performance among the students. in the multivariate analysis, students’ performance was significantly associated with the students’ absenteeism causes that is poverty, sexual abuse and school related factor and the characteristics of students under sex (p
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    Acceptance of insurance services for sustainability of firms: the case of AIG insurance company limited Uganda
    (Kampala international international, College of Economics and Management, 2007-12) Odegih, Ken O. Opiyo
    No Abstract
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    Access to basic necessities and standard of living in Bombo, Uganda
    (Kampala International University, College of Economics and Management, 2016-08) Abdul Mutwalib, Mustafa
    This research was concentrated on the linkage between access to basic necessities and standard of living in Bombo, Uganda. The study objectives were: to find out the demographic characteristics of the respondents, and to determine the level of the respondents’ standard of living in terms of access to education, access to food, and access to health care. Data was collected using self-administered questionnaires. The study used simple random sampling technique to draw representative samples and 52 respondents were involved in the study. The null hypothesis was intended to investigate whether there was no significant difference between demographic characteristics and standard of living. Similarly, the alternative hypothesis was intended to investigate whether there was a significant difference between demographic characteristics and standard of living. Tables, graphs and pie charts were used to analyze the demographic characteristics and the level of standard of living. On the second objective of finding the level of standard of living, it was found out that the standard of living in terms of access to education, access to food, and access to health care was low. On the third objective, the findings of the study revealed that only age had no significant difference with the standard of living as depicted by the p-value less than 0.05 (p
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    Access to basic necessities and standard of living in Bombo, Uganda
    (Kampala International University, College of Economics and Management, 2016-08) Abdul, Mutwalib Mustafa
    This research was concentrated on the linkage between access to basic necessities and standard of living in Bombo, Uganda. The study objectives were: to find out the demographic characteristics of the respondents, and to determine the level of the respondents’ standard of living in terms of access to education, access to food, and access to health care. Data was collected using self-administered questionnaires. The study used simple random sampling technique to draw representative samples and 52 respondents were involved in the study. The null hypothesis was intended to investigate whether there was no significant difference between demographic characteristics and standard of living. Similarly, the alternative hypothesis was intended to investigate whether there was a significant difference between demographic characteristics and standard of living. Tables, graphs and pie charts were used to analyze the demographic characteristics and the level of standard of living. On the second objective of finding the level of standard of living, it was found out that the standard of living in terms of access to education, access to food, and access to health care was low. On the third objective, the findings of the study revealed that only age had no significant difference with the standard of living as depicted by the p-value less than 0.05 (p
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    Access to micro-credit and the growth of small and medium enterprises (SMEs) in Uganda. A case study of Kampala-Industrial Area Kampala District
    (Kampala International University Uganda, College of Economics and Management, 2012-05) Kiwummulo, Dorothy
    The purpose of the study was to establish the relationship between access o microcredit and the growth of small and medium scale enterprises in Uganda. The study was guided by the following research objectives; to examine access to micro credit and the growth of small and medium enterprises in Uganda, to examine the rate of growth of SMEs accusing micro-credit facilities in Uganda and to establish the relationship between access to microcredit and growth of SMEs in Uganda. The study was a cross-sectional survey with a sample of 50 respondents comprising of small enterprises' owners, employees from lending institutions and SMEs, workers as well, as customers. Persons from government agencies like USSA and UlA were also selected for this study. The data was collected using self-administered questionnaires within the confines of Kampala- industrial area. The data were analyzed using frequency tables and charts spearman rank correlation was used to establish the relation between the study variables. Results of the study showed there was a significant positive relationship between access to micro credit and the growth of SMEs in Uganda. The researcher recommends that SMEs owners should acknowledge the contribution of credit facilities towards the growth of their enterprises and thus should devise means to overcome the challenges of inadequate collateral a high rates of interest entrenched in accusing credit facilities from microcredit lending institutions targeting at SMEs as their the niche should also soften their lending terms. This is likely to increase access to micro credit• facilities and accelerate the sustainable growth of SMEs
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    Accessibility of tourists to Uganda: a case study of Bwindi Impenetrable national park,
    (Kampala International University, College of Economics & management., 2018-05) Chebet Faisa Nakitari
    This study was set to examine effect of accessibility of tourist in Uganda a case study of Bwindi impenetrable national park. It was guided by the study objectives which included examining the means of accessing Bwindi impenetrable national park by tourist, evaluate the challenges facing tourist accessibility and determine the solutions to the challenges above and access the strategies used by tourist to develop tourism in Uganda. The study followed across-sectional and descriptive research design. The qualitative and quantitative approaches were employed based on a case study. A sample size of 50 respondents was determined through purposive and random sampling methods. The research used questionnaires and interview guide to collect data. The sector is embraced by both male and female with at least diploma level of education and majority of workforce have 3-4 years of experience so information obtained from them is reliable. Means of accessibility plays major role in tourism development, the sector is faced with a lot of challenges like inadequate fund, poor road conditions, heavy rainfall and different solutions were deployed; government recognize the sector and priotize it as top, build confidence in security and safety and promote product diversification that spreads up demands. Recommendations to develop tourism sector are; lobby for more funding, adverts our tourist features via different platform to create awareness around the world.
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    Accidents and mortality rates in Kampala, Uganda
    (Kampala International University, College of Economics and Management, 2014-06) Sabiiti, Gard
    The study was about the relationship between accidents and mortality rate. The objectives of the study were:-To establish the level of accidents in Uganda, to determine the level of mortality rate in Uganda, to establish the relationship between accidents and mortality rate in Uganda. The study found out that there was a weak relationship between accidents and mortality rates and the mortality rates largely depended on the other factors. Among the causes of accidents human behavior was the most significant cause while weather condition was the weakest cause. It was also suggested that mass sensitization of road users be largest done to improve on the human character of road users in order to reduce accidents. It was evidenced that there is a relationship between accidents and death rates though it was not a strong one. Other causes in Uganda were found out the biggest cause of death according to the report by the ministry of health of Uganda. Construction of wide well designed roads and emphasis on the improvement human behavior were proposed. It was concluded that the mortality rate in Uganda largely depend on other factors and therefore since malaria was proved to e the biggest determinant, the mosquito net policy should be compulsory and proper medication given to the malaria victims. The study also advocated for the mass sensitization of the public road traffic policy since every one is a road user.
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    Accoltinting information systems on profitability of petroleum companies in Uganda: a case study of Hass Petroleum, Wandegeya Branch, Kampala
    (Kampala International University, College of Economics & management., 2019-06) Ainebyona, Gerald
    The study sought to examine accounting information systems on profitability of petroleum companies in Uganda: a case study of Mass Petroleum, Wandegeya Branch, Kampala. The study objectives were; to determine the benefits of accounting information system in Hass Petroleum, Wandegeya Branch Kampala-Uganda, to establish the challenges filing the use of accounting information n system in Plass Pthvkum, Wandegeya Branch Kampala Uganda and to examine the relationship between accounting information systems and profitability in Hass Petroleum, Wandegeya Branch Kampala-Uganda. The study was based on a correlational research design. The qualitative approach was used to collect and analyze data on the study topic. This design was used because it brought out clearly the relational, between the two variables. Quantitative approach was used in data collection and analysis and general Information on the subject matter was collected from the different stakeholders involved in the study. The study population involved 58 participants where 4 top administrators of Hass Petroleum, 6 marketing officers, 5 accounts and finance department officials and 43 clients. A sample size of 50 respondents was determined through purposive and random sampling methods. Data was collected am primary and secondary sources using questionnaires. After collecting data, the researcher organized well-answered questionnaire, data was edited and sorted for the next stage. The data was presented in tabular form, pie charts and bar graphs with frequencies and percentages. It was found out that 4% of the respondents strongly disagreed, 14% of the respondents disagreed, 18% of the respondents were not sure, 44% agreed and the remaining 20% of the respondents strongly agreed that computerized financial information systems are faster and more efficient in processing data. This applies that majority of the respondents were of the view that Accounting information systems simply work since they are faster and more efficient. The study concludes that computerized financial information systems are faster and more efficient in processing data. The use of hardware such as scanners automatically generates accounting information without nwch ado, the information is available almost immediately. The study recommends that Accounting Information System department is a sensitive area with any organization, it is necessary that employees should always be provided constant refresher training so as to clearly understand the use and operation of the system to increase on their skills and expertise in handling and managing information systems.
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    Account credit management and profitability of manufacturing companies a survey of three companies in Mogadishu Somalia
    (Kampala International University, College of Economics and Management, 2011-08) Ayan, Ali; Aden
    Managing credit particularly accounts receivable effectively and efficiency way is one of the most difficult tasks under the managers, because accounts receivable is the second broadest part of company's assets after Cash. While on the IV Accounts receivable are amounts owed by a customer on account. They are from the sale of goods and services. These receivables generally are expected to be collected within 30 to 60 days, and they are the most significant type of claim held by a company. To identify the level of managing accounts receivable in selected manufacturing companies in Mogadishu, Somalia in terms of: • Determining the effect of credit risk management on profitability in selected manufacturing companies. To determine the level of profitability in selected manufactured companies in Mogadishu, Somalia. The study was primarily focusing on 3 manufactured companies namely Ilatango Factory, Raxo Factory, and ZamZam water Purification Company. All those manufactured companies are located at Mogadishu, Somalia. The target populations of this study were finance manager, and customers. Those manufacturing firms were chosen because around 60% and above of their sales are credit based; secondly, they are one of the largest manufacturing sectors in Somalia. Credit management is the process of planning and controlling credit accounts and it plays great roll the profitability of the firm. Effective controlling is characterized to increase sales, to Reduces bad debts, to Increases profits, to build customer loyalty, to build confidence of financial industry, to Increase company capitalization and to Increase the customer relationship.
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    Accountability and financial performance of public sector in Uganda: a case study of Kyenjojo District Local Government Headquarters.
    (Kampala International University, College of Economics and Management, 2015-05) Baguma, Andrew
    This study entitled Accountability and Financial Performance of public sector. The study was carried out at Kyenjojo District Local Government Headquarters. The study was guided by three research objectives; (i) To examine the different ways in which Accountability is provided at Kyenjojo District Headquarters (ii) To assess the effects of accountability on financial performance at Kyenjojo District Headquarters (iii) To detem1ine the relationship between accountability and financial perfom1ance of Kyenjojo District Headquarters The research strategy and design used was a Cross sectional design to collect data from 52 respondents at Kyenjojo District Headquarter who were selected randomly or purposively, and these included Chief Finance Officer (CFO), Senior Accountants and Accounts Assistants using both quantitative and qualitative research methods of data collection, analysis and presentation. The study found out the most common financial reporting procedure used at Kyenjojo District Headquai1ers was cash flow statements, followed by income statements and balance sheet and these are often prepared every at the end of each financial year to the Auditors Accounting committee as well as Ministry of Finance. The study also found out that accountability is approved through disclosures in payment vouchers, Vote Books, Cash Books and receipts. The study concluded that the From the primary and secondary data gathered, it can be summed up that an effective accountability plays a big role to maintain and improve the financial performance of public sector in Uganda and even in private sectors which ensures the livelihood of good organizational reputation and reducing the misuse of public funds and offices and thus the correctness in handling becomes improved. Despite of this importance, in some circumstances accountability is still neglected at Kyenjojo District Headquarters and as a result some inefficiency in cash management is recurring. It is because of these inefficiencies that some recommendation.
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    Accountability and financial performance of public universities in Uganda: a case study of Busitema University.
    (Kampala International University, College of Economics and Management, 2014-06) Ailigat, Rose Okello
    This study was conducted in Tororo with specific reference to Busitema University and the study topic was: "Accountability and Financial performance of public Universities in Uganda." The main objective of this study was to establish the relationship between accountability and financial performance of public Universities in Uganda, and how the government can ensure better, improved and effective performance of public Universities in Uganda. The justification of this study was that a number of public universities in Uganda experience accountability problems due to poor controls and governance and these impacts negatively on the general institutional performance. The study is therefore necessary today because there is need to improve accountability so as to improve upon the general performance of public universities in Uganda. There was therefore need for a study to fill this knowledge gap by coming up with findings and recommendations to improve the status quo. Analytical, explanatory and descriptive approaches were used together with randomization methods and purposive sampling as a non-randomization technique; as broad methodological approaches to this study's conceptualization and execution. Data was be obtained by use of self-administered questionnaires and key informant interviews from primary sources while secondary data was be captured. from various compendia with relevance to the study subject at hand. Triangulation of these approaches was aimed at yielding validity and reliability of data mass. Data was be analyzed and correlated using correlation coefficient will be used to establish the relationship between Accountability and the financial performance of Public Universities in Uganda. This study's findings entailed the following: from the perspective of the key informants that were purposively selected and the general respondent ship that were randomly selected, the effect of accountability on the financial performance of Busitema university was profiled and mapped as xi follows: from the viewpoint of key informants: Proper accountability ensures improved financial performance (84%), Financial statements are measures of the organizational performance in relation to its financial structure (98.2%) and internal control system provides management with reasonable assurance that proper accountability will be ensured (100%). Although these other occurrences and phenomena can't be wholly attributed to accountability, there is nevertheless other factors that affect financial performance such as ethical staff and budgeting.
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    Accounting ethical practices and financial reporting quality of manufacturing companies in uganda, a case study of Mukwano group of companies:
    (Kampala International University, College of Economics and Management., 2019-09) Odong, Amisi
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    Accounting information and performance of small and medium enterprises in Makindye division
    (Kampala International University, College of Economics and Management, 2015-12) Bosa, Hannington
    Information is critical to organizations' performance in today's highly competitive environment. The Statement of Accounting Concepts 3, International Accounting Standard Board (IASB) and Financial Accounting Standard Board (FASB, 1980) developed a conceptual framework for financial reporting where relevance, reliability, understandability and comparability are the qualitative characteristics that financial accounting information should possess. The study covered relevance, reliability, understandability and accuracy. There is a belief that there is a relationship between these qualities and performance of small and medium size enterprises. This dissertation investigates the con-elation between quality of accounting information and performance of small and medium enterprises. 150 participants from different categories of selected small and medium enterprises (SMEs); with 120 (80%) usable responses received. With the belief that there is a relationship between accounting information and the performance of small and medium enterprises, individual qualitative characteristics (relevance, accuracy, understandability, reliability) were tested with the performance. From the findings of the study, it is recommended that for better decision making and improved performance of small and medium enterprises, accounting information should be relevant, accurate, understandable and reliable.
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    Accounting information characteristics and performance of financial institutions:
    (Kampala International University, College of Economics and Management, 2019-09) Amwiine, Martin
    The researcher investigated ‘Accounting Information characteristics and performance of Financial institutions”. The study was guided by three research objectives which were; to identify effect of reliability of accounting information on the performance of Financial institutions in Makindye division, to find out the effect of relevance of accounting information on the performance of Financial institutions in Makindye division and lastly, to determine the effect of understandability of accounting information on the performance of Financial institutions in Makindye division. The methodology involved the use of a cross sectional survey research design. Both qualitative and quantitative approaches were used in data collection and analysis in order to get an in depth understanding of the phenomenon under investigation and to confirm completeness for instruments. The study population constituted of the staff members and clients of Stanbic bank Kabalagala. The data collection instruments involved the use of questionnaires and Interviews. The findings of the study revealed that; Accounting information characteristics are so reliable and efficient except that the respondents revealed that Information is generally not a good representation of the revenue and that Information is not a good representation of business liabilities Accounting information characteristics are so meaningful and relevant as respondents agreed that Information helps to predict and confirm expenditure levels, Information presented assists in decision making on allocation of resources and that Information helps to confirm the outcome of the planned activities. Accounting information characteristics are so meaningful and can be understood by the users in that respondents agreed that Information is presented in a readily understandable manner and that business assets are easy to know in terms of value and assets. The researcher recommended that More emphasis among financial institutions should be put on Accounting information characteristics as results indicate that it promotes organizational performance, the Government and all the other stake holders should fully support the use of accounting Information characteristics in financial institutions and this involves investing in the sector to improve on the quality of service delivery in the county, there is need to emphasize understandability of Information as this was revealed as the most important accounting information characteristic to the users of Accounting information.
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    Accounting Information Management and Decision Making in Post Bank Uganda
    (Kampala International University, College of Economics and Management., 2019-02) Abenoyo, Monic
    The study was to investigate the effect accounting information management and decision making in post bank. The objectives were to determine the level of accounting information management in terms of information planning, information for control in post bank. to establish the level of decision making in terms of the operation of the organizations and to establish the effect of between accounting information management and decision making in organizations. The study was conducted in post bank from 40 respondents using the closed ended questionnaires. The data collected reveal that accounting information management is fairly good enabling decision making though constraints in timely decision making were cited in the work. The study results based on the findings conclude that accounting information management is quite high determined and measured to enhance decision making through supporting computerization. The decision making in post bank is also done though not in a very much timely form. The accounting information management has a positive effect on management the organizations in this case post bank. The study recommends that there is need for continuous and effective accounting information management through effective financial planning through effective financial reporting improves the operation of the government entities; there is need for utmost attention regarding the value of capacity development. It was established that the skills of the employees and their participation in planning is poor financial planning need to incorporate all employees to embark on skills of employees in order to enhance the performance of the government, There is need for organizations to strictly follow regulations in controlling the organizational finances. Decision making in the bank need to be directed towards enhancing abilities and values that will enable organizations, groups, and individuals to improve their performance and achieve their development. The need for enhancing timely decision making can generate work efficiency in the management of the organization. Accounting information should be aligned to international and national reporting standards such as international financial reporting standards board. There should be involvement of all stakeholders in financial reporting to enable decision making in the accounting systems. The bank needs to effectively undertake accounting information management in order to induce the effectiveness in the performance of the bank.
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    Accounting information system and decision making: a case study of BIDCO manufacturing company in jinja Uganda:
    (Kampala International University, College of Economics and Management., 2019-10) Pena, Regan
    The purpose of the study is to examine the impact of accounting information system on decision making in Bidco manufacturing company in Jinja Uganda.The objectives were to determine the effect of transaction processing systems on decision making in Bidco manufacturing organizations, secondly to establish the relationship between information systems on decision making in Bidco manufacturing organizations and to determine the effect of decision support systems on decision making in Bidco manufacturing organizations. The data was collected from 40 respondents were data was collected from respondents using closed ended questionnaires that were returned. The data collected reveal that accounting information system has a high bearing on decision making with all the constructs presenting 0.000 level of significance. The first objective was accomplished where it was found that transaction processing systems have a significant impact on decision making in organizations. This means that if they are properly utilized, there is likelihood that there is going to be some improvement in the manner in which costs are managed in these financial institutions.The second objective was fulfilled where it was determined that management information systems have a significant effect on decision making. It was found that the organizations did not use these systems as much thereby resulting in them losing out on decision making,The final objective of the study was also examined as it undertook to investigate the role played by decision support systems in ensuring that organization remains good in decision making. Just like with the other objectives, decision support systems were found to be underutilized. They were also found to relevantly affect decision making. The study recommend that there is need to improve the state and functioning of transaction processing tools by management through providing funding to the systems in order to improve its functionality for cost management effectiveness in the organizations. It was found that the organizations did not use these systems as much thereby resulting in them losing out on decision making.