Effect of working capital management on financial performance of savings and credit cooperative societies in Sheema Municipality in Southwestern Uganda
| dc.contributor.author | Neema Natukunda | |
| dc.date.accessioned | 2026-08-18T08:11:03Z | |
| dc.date.available | 2026-08-18T08:11:03Z | |
| dc.date.issued | 2023-08 | |
| dc.description | A research dissertation submitted to the directorate of higher degree and research in partial fulfillment of requirements for the award of a master’s degree in business administration (accounting and finance) of Kampala International University | |
| dc.description.abstract | The Saving and Credit Cooperative Societies (SACCOs) are managed by members whose interest are similar. SACCOs can make a great contribution towards vision 2040 of Uganda Government. The purpose of this vision is to develop the country and move it from low to middle level economy and achieve 9500 dollars per capita. The SACCOs contribution to National GDP is approximately 2.68% and about 650,000 people depend on SACCOs for their livelihood. There are challenges facing SACCOs in the country, hence prompting the government and Non-Governmental Organizations to provide financial support. Despite these efforts, there is still low financial performance. Therefore this has created the need to study effect of working capital management on financial performance of Savings and Credit Cooperative Societies in Sheema Municipality in South-Western Uganda. The study had three objectives: to find the effect of cash management on financial performance, to examine the effect of accounts receivables management on financial performance and to establish the effect of accounts payable management on financial performance. Working capital management theory underpinned this study and was guided by conceptual framework. The Correlational design was adopted in this research. The study population was 145 with 106 respondents as a sample. Simple random sampling was used to select required respondents. Multiple regression technique was adopted and SPSS a tool to analyze the data. The finding on reliability test was 0.89 and regression model accounted for 58%(R2=.058)of the variability in financial performance .The result indicated that cash management(t=.098,P=.922,P>.05)was insignificant, accounts payable management(t=1.793,P=.076,P>.05) was equally insignificant. The result revealed that accounts receivable management (t=5.808,P=.000,P<.05) had significant effect .It was concluded that cash management and accounts payable management does not affect financial performance significantly. Further concluded that accounts payable management had positive significant effect. The study recommended implementation of automated system in cash management, effective internal control for accounts receivable management and skill enhancement through training of SACCO’s staff to monitor accounts payable management. The findings could be beneficial to government, scholars and SACCO management. | |
| dc.identifier.uri | http://hdl.handle.net/20.500.12493/14886 | |
| dc.language.iso | en | |
| dc.publisher | Kampala International University | |
| dc.title | Effect of working capital management on financial performance of savings and credit cooperative societies in Sheema Municipality in Southwestern Uganda | |
| dc.type | Thesis |
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