Department of Accounting

Innovation, Export Commitment and performance of Coffee Producers, Processors and Exporting Firms in Uganda

2022-04-22T01:39:18Z

Innovation, Export Commitment and performance of Coffee Producers, Processors and Exporting Firms in Uganda Shafie, Abdirashid Ali 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 innovation and export commitment relate with export performance Coffee producers, processors and exporting firms in Uganda. The study adopted a correlational research design to establish the relationship between dependent and independent variables of the study. Data was collected from respondents by use of questionnaires. Simple random sampling techniques were used to select 36 firms out of the study population of 43 coffee exporting firms. Pearson correlations and multiple regression analysis were used to establish the relationship among the study variables. The correlations revealed that there was a statistically significant positive relationship between innovation r=.535, p-value<.005), export commitment, r=.677, p-value<.005,) and export performance of coffee export firms in Uganda. The general implication was about innovation and export commitment practices have a statistically significant positive effect on the export performance of Coffee producers, processors and export firms. In addition, multiple regression analysis was also carried out and revealed innovation is the most significant predictor to export performance of Coffee producer processing and export firms. Its relationship with export performance of coffee producer processing and exporting firms innovation explains 41.9% of variation in the export performance of coffee producer processing and exporting firms in Uganda; while the whole regression model explains 42%. Further the study was adopted mediation test so as to establish if export commitment mediates on the relationship between innovation and export performance of coffee exports in Uganda. However, result of the mediating test was revealed that export commitment was partially mediated on the relationship between innovation and export performance. The study findings were therefore recommended that managers of coffee producers, processors and exporting firms in Uganda should concentrate more on innovation and export commitment in order to enhance their export performance since two of these factors have a significant relation to good export performance. A Dissertation Submitted to the School of Graduate Studies and Research Makerere University in partial fulfillment of the requirement for the award of a Degree of Masters of International Business of Makerere University. Plan (A)

Financial service outreach correlates Managerial competence and risk-taking behaviour

2018-12-17T13:45:18Z

Financial service outreach correlates Managerial competence and risk-taking behaviour Nkundabanyanga, Korutaro, Stephen; Opiso, Julius; Balunywa, Waswa 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/methodology/approach – In this cross-sectional and correlational study, the authors surveyed 52 branches of MFIs from a population of 60 branches of 20 MFIs in eastern Uganda. Two respondents, a branch manager and a senior loan officer, were the units of enquiry for each branch. The authors put forward and tested four hypotheses relating to the significance of the relationship between perceived managerial competence, risk-taking behaviour and financial service outreach using SPSS version 20. The authors established the hypothesized relationships using Pearson correlation coefficients and obtain a mediating effect of risk-taking behaviour using partial corrections and regression analysis. Findings – The results suggest positive and significant relationships between perceived managerial competence, risk-taking behaviour and financial service outreach. However, while the direct relationship between managerial competence and financial service outreach without the mediation effect of risk-taking behaviour of managers was found to be significant, its magnitude reduces when mediation of risk-taking behaviour is allowed. Thus the entire effect does not only go through managerial competence but majorly also, through risk-taking behaviour of managers. Research limitations/implications – This study did not control for environmental factors such as laws and regulations. As such the model may have been under fitted. Nevertheless, the study has introduced a clearer understanding that outreach performance in MFIs rests with competent managers in strategic positions operating in synergy with their risk-taking behaviour. The study informs policy makers that outreach performance of the MFIs depends on the quality of the competence managers have in addition to their risk-taking propensities. Practical implications – Efforts by the stakeholders to improve financial service outreach must be matched with appropriate competences and risk-taking behaviour of managers. Originality/value – The results contribute to extant literature by investigating two explanatory variables for financial service outreach and provide initial evidence of the mediating effect of intrinsic high risk-taking behaviour of managers. Results add to the conceptual improvement in risk-taking behaviour and lend considerable support for the behavioural perspective in the study of financial service outreach of MFIs. http://dx.doi.org/10.1108/IJSE-10-2013-0241

Internal Controls, Managerial Competence and Financial Accountability in Technical and Vocational Institutions in Uganda

2019-12-16T17:43:01Z

Internal Controls, Managerial Competence and Financial Accountability in Technical and Vocational Institutions in Uganda Baganzi, Amin 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 competence were the independent variables while financial accountability was the dependent variable. The study was guided by the following objectives: to examine the relationship between internal controls and financial accountability, to examine the relationship between managerial competence and financial accountability, to examine the predictive power of internal controls and managerial competence on financial accountability the study adopted a cross sectional survey design to study internal controls, managerial competence and financial accountability in technical and vocational institutions in Uganda. Primary data was collected using self-administered questionnaire issued to the respondents. The study population consisted of 128 respondents drawn from the technical and vocational institutions in Uganda. A sample of 97 was reached using Morgan and kreijcie table. Only 81 questionnaires were used for the analysis out of the 97 that were distributed to the respondents. Data was analyzed using statistical package for social scientists (SPSS) package and Pearson correlation coefficient was used to measure the strength of relationships between the variables understudy. The findings obtained revealed that there was a positive and significant relationship between internal control, managerial competence and financial accountability in technical and vocational training institutions in Uganda. A research Dissertation submitted to the School of Graduate Studies In partial fulfillment of the requirements for the award of a Degree of Master of Science in Accounting and Finance of Makerere University,Plan A

Firm Characteristics, Innovation, and Financial Resilience under Austerity and Survival of Financial Institutions in Uganda

2019-12-16T17:43:20Z

Firm Characteristics, Innovation, and Financial Resilience under Austerity and Survival of Financial Institutions in Uganda Mugumya, Elizabeth 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, regulatory agencies, shareholders, staff, suppliers and customers. However, it has remained elusive as statistics indicate that several giants such as Lehman Brothers and Enron collapsed partly due to their failure to manage shocks and uncertainties. Uganda is not an exception either as several indigenous firms have gone out of business, put under receiverships, forming mergers and others sold off. Faced with this uncertainty, a study was initiated to explore the relationship between firm characteristics, innovation, financial resilience under austerity and survival of financial institutions in Uganda. Specifically, the study was guided by the objectives of identifying the relationship between firm characteristics and survival of financial institutions, establishing the relationship between innovation and survival, assessing the relationship between financial resilience under austerity and survival of financial institutions, ascertaining the relationship between firm characteristics, innovation and financial resilience under austerity among financial institutions as well examining the combined relationship between firm characteristics, innovation, financial resilience under austerity and survival of financial institutions. The study employed a cross sectional research design in which views from CEO/General Managers, Operational officers, Chief finance officers and Risk officers from 44 financial institutions were sampled of which 21 banks, 4 MDIs and 15 insurance companies successfully responded giving a response rate of 40 (90.9%). Both descriptive statistics of mean and standard deviation as well as inferential statistics of correlation and regression analysis were used in the interpretation and analysis of the study findings. In addition, quantitative approach was also used in which numerical data was used to interpret the study findings. The findings found that unlike firm size, number of branches, employees and number of products, firm characteristics of turnover and category significantly relate to firm’s survival. Innovation is also predictive of firm survival. Financial resilience under austerity was significantly and positively related to firm survival. Moreover, the study findings revealed that a combination of firm characteristics, firm innovation and financial resilience under austerity explained a significant contribution in the survival chances among financial institutions. The mediating effect of financial resilience under austerity was found to be significant only with innovation. It was recommended that managers should put much effort on designing mechanisms aimed at boosting growth in turnover, invest in innovation and should devote much effort to increase their level of financial robustness if they are to remain in business A Dissertation submitted to Makerere University in Partial Fulfillment for the Award of the Degree of Master of Accounting and Finance of Makerere University