Department of Accounting
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Recent Submissions
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Innovation, Export Commitment and performance of Coffee Producers, Processors and Exporting Firms in Uganda
(Makerere University Business school, 2017)This study was carried out to examine the relationship between innovation, export commitment and export performance of Coffee producers, processors and exporting firms in Uganda. Specifically, it sought to establish how ... -
Financial service outreach correlates Managerial competence and risk-taking behaviour
(Emerald Insight, 2015-03-30)Purpose – The purpose of this paper is to establish the relationship between managerial competence, managerial risk-taking behaviour and financial service outreach of microfinance institutions (MFIs). Design/methodol ... -
Internal Controls, Managerial Competence and Financial Accountability in Technical and Vocational Institutions in Uganda
(Makerere University Business School, 2018-10)The purpose of the study was to establish the relationship between internal controls, managerial competence and financial accountability in technical and vocational institutions in Uganda. Internal control and managerial ... -
Firm Characteristics, Innovation, and Financial Resilience under Austerity and Survival of Financial Institutions in Uganda
(Makerere University Business School, 2018-10)Globally, the survival of firms is a much sought after by business managers and other stakeholders because of its underlying benefits in creating value for key stakeholders of a firm including boards, policy makers, ... -
Tax Administration, Tax Fairness and Tax Compliance: A case of Small scale Enterprises in Wakiso District
(Makerere University Business School, 2018-10)The purpose of this study was to investigate the relationship between tax administration, tax fairness and tax compliance of SMEs in Wakiso. The study was guided by the following research objectives; to examine the ... -
Business Risk Management, Capital Structure and Financial Performance of Small and Medium Enterprises (SME’S) under Uganda women Entrepreneurs’ Association Limited (UWEAL)
(Makerere University Business School, 2018-10)The study was prompted by the escalating poor financial performance of small and medium enterprises (SMEs) in Uganda as reported by the findings of the Private Sector Foundation of Uganda. SMEs which were registered by ... -
Transparency and Accountability among Public Sector Entities in Bukavu (East of DRC)
(Makerere University Business School, 2018-10)The purpose of this study was to establish the relationship between transparency, access to information and accountability among Public Sector Entities in Bukavu (a city located in the eastern part of DRC). The study was ... -
Leasing Competence, Lease Structure and Perceived Performance of SMEs in Uganda
(Makerere University Business School, 2009-10)Small and medium-sized enterprises (SMEs) make up approximately 90 per cent of Uganda’s private sector and contribute two-thirds of national income. In Uganda, leasing has bridged the current financing gap experienced by ... -
Social Norms and Tax Compliance among Small Business Enterprises in Uganda
(Makerere University Business School, 2009-08)The study was prompted by the high and alarming rates of non-tax compliance among Small Business Enterprises in Uganda. The reason of this study was therefore to establish the relationship between Social Norms, Taxpayers’ ... -
Quality of financial information, inventory management and financial performance in small and medium enterprises
(Makerere University Business School, 2014-10)The study aimed at establishing the relationship between quality of financial information, inventory management and financial performance of SMEs in Kampala. Despite the continuous production of financial information as ... -
Financial Management Practices, Financial Accountability and Value for Money Performance of the Capitation Grant
(Makerere University Business School, 2014-11)As part of strategies to universalization of education, UN Millennium Development Goals and the Education for all goals, the government of Uganda launched the capitation grant policy for Universal secondary Education ... -
Tax payers’ Attitude, Social Norms and Tax Compliance among small & medium enterprises in Arua district
(2015-07)The purpose of the study was to examine the relationship between tax payers’ attitude, social norms, taxpayers’ intention and tax compliance among SMEs in Uganda. A cross sectional design was used. Data was gathered using ... -
Financial Management Practices, Competitive advantage and loan performance of MFIS in Uganda
(Makerere University Business School, 2014-09-15)The study examined the relationship between financial management practices, competitive advantage and loan performance of MFIS in Kampala region. The study aimed at investigating the cause of a sharp rise in loan defaults ...