Thesis & Dissertations(Doctoral & Master)

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)

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

Tax Administration, Tax Fairness and Tax Compliance: A case of Small scale Enterprises in Wakiso District

2019-12-16T17:43:32Z

Tax Administration, Tax Fairness and Tax Compliance: A case of Small scale Enterprises in Wakiso District Muhire, Emmanuel 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 relationship between Tax Administration and Tax Fairness among SMEs in Wakiso District; to examine the relationship between Tax Fairness and Tax compliance among SMEs in Wakiso District and to investigate the relationship between Tax administration and Tax Compliance among SMEs in Wakiso district. This study took a cross sectional research design where a sample of 292 SMEs was selected for the study. Primary data was collected using the questionnaire. The data was collected using interview and questionnaires. Data was analyzed using SPSS (20) package and descriptive, correlation, and regression analysis were carried out. Findings revealed that there was a significant positive relationship between all the study variables tax administration, tax fairness and tax compliance. Results from the regression analysis showed that tax administration and tax fairness significantly predicted 33.6% of tax compliance of SMEs. The study recommends for improvement in tax fairness among SMEs so as to achieve excellent tax compliance levels, the tax authorities at the district should continuously sensitize the public or tax payers about taxation, periodic consultative sessions should be organized for both tax payers and tax authorities, giving accountability to the tax payers, the tax authorities should continuously train their employees, a survey should be organized by the tax authorities on the tax fairness and tax compliance and that the tax compliance procedures should be simplified because in most cases they are found to be very complicated for SMES. In addition, URA need to continuously review their tax administration systems to meet the dynamic environmental changes and URA should increase tax fairness among the SMEs in Wakiso A research report submitted to the school of graduate studies as a partial fulfilment for the Award of a degree of Masters of Science in Accounting and Finance of Makerere University,Plan A