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Appraisal System And Employee Performance: A Case Study Of National Water And Sewerage Corporation, Kampala City, Uganda
(Gulu University, 2026) Okot, P Denis
The performance appraisal systems are a critical component of human resource management that plays a significant role in assessing and enhancing employee’s performance within an organization. This study examined the effects of appraisal systems on employee’s performance within National Water and Sewerage Corporation (NWSC), Kampala city, Uganda. Despite NWSC pivotal role in utilities service delivery, concerns persist regarding employees performance prompting an inquiry into the efficacy of its employees appraisal mechanisms guided by goal setting theory, the research employed a cross sectional research design using both quantitative and qualitative methods. A total of 175 respondents were sample, and the data were collected using structured questionnaires and interviews. Quantitative data was analyzed using descriptive statistic, correlation, regression analysis while qualitative data was subjected to content analysis. Findings revealed that the appraisal techniques at NWSC are widely practiced, clearly communicated and generally perceived as fair and reflective of the actual jobs performance. The employee level of performance was reported to be high, particularly in terms of output quality at 90%, effectiveness at 82.6% and clients satisfaction at 93.6%. A significant positive relationship was found between the appraisal systems and employees performance, with appraisal techniques, processes, and feedback mechanisms collectively influencing the performance outcomes. Moreover, the work environment encompasses both the physical and non-physical conditions was found to be significantly moderates this relationship, enhanced or can constrained the effectiveness of the appraisal practices. The study concludes that a well-structured appraisal system can positively influence employees performance, especially when supported by conducive work environment. It recommends that NWSC should continuously refined its appraisal strategies and improves work conditions to sustain high performance. These insights provide valuable implications for human resource policy and practice in public sector organisations in developing contexts.
AUDIT QUALITY AND FINANCIAL ACCOUNTABILITY IN NON-GOVERNMENTAL ORGANISATIONS IN NORTHERN UGANDA: THE CASE OF SELECTED NON GOVERNMENTAL ORGANISATIONS IN GULU CITY_2024_pdf
(Gulu University, 2024-12-08) Ojok Victor
This study sought to establish the relationship between audit quality and financial accountability in non-governmental organizations (NGOs) in Gulu City. Specifically, this ought to have answered the following questions, how is audit quality assessed in selected NGOs in Gulu city? How is financial accountability carried out in selected NGOs in Gulu City? What is the relationship between audit quality and financial accountability in selected NGOs in Gulu City? To what extent does accounting policies moderate the relationship between audit quality and financial accountability in selected NGOs in Gulu City? The study was done between February 2024 to June 2024. The study was done in selected NGOs in Gulu city. A cross-sectional research design was applied to investigate the different players in the audit quality and financial accountability, which comprised of; Internal auditor, Finance Departments, Program Departments, Monitoring & Evaluation Department. The study employed both quantitative and qualitative data analytical methods. Data was collected by use of structured questionnaires and interview guides. Krejcie and Morgan (1970) sampling technique was used to select 67 sample size from a population of 70 people. The findings were presented by use of tables and charts with frequencies, valid percentages and model Summary, ANOVA was run to determine the relationship between audit quality and financial accountability in selected NGOs in Gulu city. The findings indicate that there is a correlation between audit quality and financial accountability in most of the NGOs in Gulu city such as World Vision (Gulu), Love one international (Gulu), Save the Children International (Gulu), SOS Children Village Uganda (Gulu), Carita Gulu, Gulu Women Economic Development and Globalization (GWED-G) and Thrive Gulu. This has built on the confident of staff, management and other key stakeholders to the organization. In conclusion therefore, financial accountability is a key factor in the running of every organization that needs to be taken seriously. However, financial accountability also needs to be carried out hand in hand with audit quality. Cash is the blood that runs through the veins of every organization and it’s a daily activity like recording the date of receipt, its accounting as well as the date of depositing the cheque-draft to the bank account are the same and needs a responsible person who will be responsible for managing all bank transactions.
BUDGET MANAGEMENT AND QUALITY OF HEALTHCARE SERVICE DELIVERY: A STUDY OF OMORO DISTRICT LOCAL GOVERNMENT
(Gulu University, 2026-10) OTTO, JUSTINE
This study examined the effect of budget management on the quality of healthcare service delivery in Omoro District Local Government. The study was guided by four objectives: to assess budget management practices, to examine the quality of healthcare service delivery, to determine the relationship between budget management practices and healthcare service delivery, and to establish the moderating effect of external audit on this relationship. The study was grounded in Budgetary Theory and Public Choice Theory. A descriptive cross-sectional research design was adopted using a mixed-methods approach. Data were collected from a sample of 133 respondents, including staff of Omoro District Local Government and key informants from health facilities and Village Health Teams. Questionnaires and interview guides were used to collect data. Quantitative data were analyzed using SPSS version 26, applying descriptive statistics, Pearson correlation, and regression analysis, while qualitative data were analyzed thematically. The findings revealed that budget management in Omoro District Local Government were highly implemented in terms of planning, preparation, implementation, and control. The quality of healthcare service delivery was found to be moderate, indicating that while services are being provided, several challenges still exist. The study further established that budget management have a significant positive effect on the quality of healthcare service delivery, particularly budget planning, implementation, and control, while budget preparation was not significant. In addition, external audit was found to significantly moderate the relationship between budget management and quality of healthcare service delivery, strengthening the effect of budget management on service quality. The study concludes that effective budget management, supported by strong external audit systems, are critical in improving the quality of healthcare service delivery. It recommends strengthening budget implementation and control systems, improving resource allocation to health facilities, enhancing audit follow-up mechanisms, and ensuring timely release of funds to local governments in order to enhance quality of healthcare service delivery.
CASH MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF HOTELS IN UGANDA: THE CASE OF SELECTED 3-STARS HOTELS IN GULU CITY
(Gulu University, 2026-06-18) AGENORWOT, ANNA
The purpose of the study was to examine the effects of cash management on financial performance of 3-stars hotels in Gulu City. The study was guided by five objectives; to determine the cash management practices in 3-stars hotels, to assess the level of financial performance of 3-stars hotels, to examine the relationship between cash management and financial performance of 3-stars hotels, to examine government policies governing 3-stars hotels, and to examine the moderating effects of government policies on the relationship between cash management and financial performance of 3-stars hotels in Gulu City. The study employed a cross-sectional design. Both quantitative and qualitative approaches were applied. A sample size of 140 was selected using purposive, random, and convenience sampling. Data were collected using structured questionnaire and interview guide. The study revealed that cash budgeting is moderately applied, primarily addressing operational needs, but with limited staff participation and monitoring. Cash disbursement practices were generally standardized, yet gaps exist in the recording of minor transactions and in the review of irregular expenditures. Cash control mechanisms are the most consistently practiced, focusing on safekeeping of funds, authorization processes, and bank reconciliations, though challenges remain in the segregation of duties. In terms of financial performance, profitability is actively pursued through planning and reinvestment, although fluctuating profit trends and external operational pressures hinder consistency. Liquidity is managed at the operational level, with limited application of formal assessment tools. Return on Equity is poorly understood and rarely used in performance evaluation. The study established a positive relationship between effective cash management and financial performance, revealing the strategic importance of budgeting, disbursement, and control mechanisms in enhancing financial outcomes. The study recommends improved staff involvement in budgeting, strengthening of internal control systems, and adoption of structured financial performance tracking tools. The study further calls on government authorities to support hotels through simplified regulatory compliance and greater awareness of tax relief provisions.
Corporate Governance and Nonfinancial Performance in Financial Institutions in Uganda
(SAS Publishers, 2016) Biryomumeisho, Justus; Nkote, Isaac N,; Ocaya, Bruno
This study investigates the influence of corporate governance on non-financial performance in financial services sector in Uganda. Corporate governance mechanisms examined included ownership concentration, board composition, CEO tenure and CEO turnover through multi-theory lenses of agency theory, stakeholder theory, resource-based theory and institutional theory. Non-financial performance was measured using employee satisfaction, social performance and environmental performance. The study objectives were to examine the relationship between ownership structure and nonfinancial performance, examine the relationship between board composition and nonfinancial performance, to assess the relationship between CEO tenure and nonfinancial performance and to determine the relationship between CEO turnover and nonfinancial performance. To accomplish the research objectives, a survey design using a questionnaire and secondary data was adopted. Secondary data were obtained from the annual reports and websites of 36 regulated financial services firms for the period 2008-2014. The data were analysed using the Statistical Package for the Social Sciences (SPSS) version 20 in which correlation and ordinary least squares (OLS) multiple regression tests were performed. Results showed that the relationship between corporate governance and non-financial performance is positive (r = 0.1397, p = 0.0514).
Debt Financing, Debt Management Behaviour, and the Growth Sustainability of Small and Medium-sized Enterprises in Lira City
(Gulu University, 2026) Okello, Apollo.
Growth sustainability of small and medium-sized enterprises depends on several interconnected factors; however, debt financing, debt management behaviour, and the effectiveness of these factors are influenced by the level of debt literacy among entrepreneurs. The purpose of this study was to examine the influence of debt financing and debt management behaviour on the growth sustainability of small and medium enterprises in Lira City, Uganda, while assessing the moderating role of debt literacy. The study was guided by trade-off theory, sustainable growth theory, the theory of planned behavior, and financial capability theory. A sequential explanatory mixed-methods research design was adopted, involving a survey of 311 small and medium enterprises followed by semi-structured interviews to provide deeper explanations of the quantitative findings. The results revealed that loan characteristics, including loan size, interest rates, and repayment practices, significantly influenced enterprise growth sustainability. Debt management practices, particularly financial self-efficacy, budgeting discipline, and responsible repayment behaviour, also contributed to improved sustainability outcomes. The results further showed that debt literacy strengthened the relationship between debt management behaviour and enterprise growth sustainability, while its interaction with debt financing was influenced by prevailing lending conditions. Qualitative findings indicated that entrepreneurs experience challenges related to high borrowing costs, limited loan adequacy, short repayment periods, collateral requirements, and unclear loan charges, which affect borrowing decisions. The study recommends the development of SME financing products aligned with business cash flows, expansion of debt literacy and financial capability programmes, and stronger collaboration between financial institutions and SME support organizations to promote responsible borrowing and sustainable enterprise growth.
EMPLOYEE CAPABILITIES AND HEALTH CARE SERVICE DELIVERY AT GULU REFERRAL HOSPITAL
(Gulu University, 2026-10-26) ADONG LUCKY JOAN
This study was conducted in Gulu Regional Referral Hospital on employee’s capabilities and health care service delivery. The study objectives were to establish the level of employee capabilities, assess the level of Health Care delivery and examine the influence of health policies on Health Care delivery. Methodology used was both qualitative and quantitative research design. The key findings on the level of employee capabilities included; training has enhanced the level of knowledge, skills and creativity during service delivery in terms of efficiency. Employees had good interpersonal skills that promotes efficiency at work. Experience makes employees flexible in challenging situation. Concerning the level of Health Care service delivery, the key findings are: patients are satisfied with the quality of services. Patient's feedback improves on the quality of health care delivery. The influence of health policies on Health Care delivery, the study revealed that there is a strong positive relation through the effective implementation of health policies, medical ethics policy and human resource policy. In turn it promoted accountability and training of workforce, respect for human rights and protection of privacy. The study recommends that the human resource department needs to encourage retention of employees especially through refresher training, workshops, seminars and offering scholarship for both short and long courses so that its personnel are relevant to the job market and recruitment of experienced employees. Upholding the quality of health care by being responsive to emergency, having functional machines like X-Ray and CT scan. The finding asserts that accountability and medical ethics policy needs to be upheld among the employees to ensure respect for human rights, non-discrimination, integrity and protection of privacy for patients.
Employee Ethical Code of Conduct and Performance of Local Governments: A Case of Pader District Local Government
(Gulu University, 2026) Okidi Bajilo Oola
This study analyzed the influence of the employee ethical code of conduct on the performance of Pader District Local Government (PDLG). Specifically, the study: assessed the level of adherence to employee ethical code of conduct, the level of performance, the relationship between the employee ethical code of conduct and the performance of PDLG, and the mediating role of the Public Service standing order on the relationship between the ethical code of conduct and PDLG performance A Case study research design was used and a sample population of 63 consisting of heads of all departments, administrative staff, CAO and operational staff (implementers) of PDLG. Data were collected using questionnaire and interview guide tools and analyzed using computer software SPSS Version 20 and thematic content analysis for qualitative data. Generally, the study revealed a moderately high level of adherence to the ethical code of conduct and an average or moderate performance level of employees. Findings, additionally revealed a moderately strong relationship between the ethical code of conduct and employee performance. The level of adherence to employee ethical conduct in PDLG showed 63.1%, hence moderately high. The Ethical Code of Conduct has a stronger, statistically significant impact at 0.647, enhancing organizational efficiency by promoting accountability and transparency. The study revealed a moderate significant positive relationship between ethical code of conduct and performance of PDLG (r= 0.647, p<0.000). The study revealed a moderately positive influence of the public service standing order on the relationship between the ethical code of conduct and performance of PDLG. The study concludes that the ethical code of conduct significantly enhances performance in terms of efficiency, while the Public Service Standing Order, though positive, faces enforcement challenges. The study recommends that; (a) the heads of departments should implement comprehensive induction programs for their employees on the ethical code of conduct, and Public Service Standing Orders; (b) PDLG should conduct a thorough review of resource allocation and management practices to support employee recruitment to fill gaps.
Employee Work Mentality And Job Performance In Local Government, A Case Study Of Adjumani District Local Government, Uganda
(Gulu University, 2023) Sabi Yazid Jackson
Mentality of employees affects their behavior in the workplace. Understanding the difference between behavior and attitude and their relationship to an employee's success helps supervisors solve problems like negative team morale, poor efficiency and stagnant growth. The purpose of the study was to assess the effect (s) of employee work mentality on job performance of employees in Adjumani District Local Government of Uganda; with specific objectives to; (i) examine the work mentality of employees in ADLG, (ii) examine the performance of employees in ADLG, (iii) establish the relationship between employee work mentality and job performance in ADLG, and (iv) determine the influence of government policy on the relationship between employee work mentality and job performance in ADLG. The researcher adopted a cross-sectional research design to guide this study and used mixed-method approach including quantitative & qualitative to collect and analyze data. The study targeted 291 participants and actually managed to interview 283 respondents representing a response rate of 97.3%. The study found out that the staff of ADLG demonstrated work mentality that enhanced their ability to perform well in their job roles and responsibilities. Personality traits play a key role in building team work as well as high level of motivation to work in the local government. Performance of staff of ADLG was relatively high with majority of them being very effective and efficient in performing their duties and complying with work guidelines, policies and laws. Employee work mentality significantly influenced the job performance of staff with increase in the cognitive abilities, motivation and personality traits increasing the level of job performance of the staff. The study also revealed that much as government policies had a significant direct influence on job performance, it did not moderate the relationship between employee work mentality and job performance. The study concluded that employee work mentality is a core determinant of job performance of staff in local governments. It recommended that (i) Local Government (LG) should develop tools for periodically measuring employee work mentality; including their cognitive abilities, personality traits and level of motivation in order to ensure better staff mix and placement, (ii) LG should develop objective means of measuring the performance of staff other than using supervisory ratings which are normally subjective in nature, (iii) LG should ensure that there is no conflict of interest between the political wing and the technical wing which often hampers performance.
Entrepreneurial Orientation, Service Quality And Performance Of Hotels In Gulu City, Northern Uganda
(Gulu University, 2023) Ochola, Walter
The inconsistent business performance has received significant attention from different scholars over the world. The hotel industry has never been any exception. The purpose of the study was to establish the relationship between EO and HP in Gulu City, Northern Uganda. The study population comprised of 460 which was drawn from 50 hotels operating in Gulu City through simple random sampling. A sample size of 210 was determined using Krejcie & Morgan population Table and the employees were purposively selected. The study adopted a combination of cross section and correlation research design. Both quantitative and qualitative approaches were employed. Quantitative data was collected using questionnaire and qualitative data using interview guide. Quantitative data was analyzed using SPSS software version 20 while for quantitative data, thematic analysis was used. The study revealed that all the three EO (innovation, pro-activeness and risk-taking) were being adopted by hotels in Gulu City. Hotel performance was good since the average score was high. The study findings also revealed that there is a significant positive relationship between EO and HP in Gulu City. Multiple regressions results indicated that EO is a predictor of HP and it contributes to HP by 27.9%. Both innovativeness and pro-activeness were statistically significant as opposed to risk-taking. Firm’s innovativeness, pro-activeness and firm’s risk-taking had a moderate influence on hotel performance. Based on 5000 bootstrap sample, the result indicated a partial mediation of service quality on the relationship between entrepreneurial orientation and hotel performance. Service quality emerged to have a direct significant influence on hotel performance while entrepreneurial orientation had an indirect significant influence. The intervening variable (service quality) accounted for 52.0% of the total effect on hotel performance. The study concludes that, EO uptake in Gulu City was high. Hotel performance level was good. Innovativeness and pro-activeness had strongest influence on hotel performance. Service quality mediated the relationship between EO and HP. Based on these findings, the study recommended that; the good practice of EO must continue while also there is need to maintain the hotel level of performance. Hotel management needs to focus much on innovativeness and pro-activeness. EO and Service quality as noted to have a significant influence on HP, the two needs to be handled simultaneously so as to further improve hotel performance.
Exploring Transition in Higher Education: Engagement and Challenges in Moving from Teacher-Centered to Student-Centered Learning
(JPBLHE, 2021) Awacorach, Judith; Jensen, Iben; Lassen, Inger; Olanya, David Ross; Zakaria, Hanan Lassen; Olok Tabo, Geoffrey
The overall purpose of this study is to prefigure the feasibility of Problem Based Learning (PBL) for building research and employability capacity of MA-students in the context of Gulu University. Following a description of the basic tenets of PBL, we explain how PBL was used in experimental community outreach workshops for MA-students between 2016 and 2019. More specifically we identify traces of traditional learning practices and discuss to what extent the new learning approach might change the student-teacher power relationship. Methodologically and analytically, our study draws on a practice theory model developed by Kemmis and Mutton (2012). Although our findings indicate subtle traces of a traditional student-teacher relationship, the analyses indicate that the PBL learning mode is a promising candidate for strengthening research capacity in view of preparing students for post-graduate employability and community transformation. The workshops were organized collaboratively as part of the Danida-funded programme Building Stronger Universities.
Financial Management Systems and Budget Performance in Local Government in Uganda : The Case of Kitgum District Local Government in Northern Region
(Gulu University, 2024) Apaco, Grace Oyat
The study was conducted on Financial management System and budget performance in local governments, A case of Kitgum district with specific objectives of establishing the relationship between integrated financial management systems and budget performance, the extent of relationship between personnel and payroll system and budget performance and to assess the relationship between Public Procurement and budget performance in Kitgum district local government. Across sectional design was applied with both qualitative and quantitative approaches employed. It was established that integrated financial management system has helped in budget performance as confirmed. The findings further revealed a weak performance of integrated personnel and payroll system, and most respondents were unsatisfied with its performance. The report revealed that public procurement system in the district was well executed. It was also revealed that effective implementation strategies in the district were achieved and this was in agreement with the majority of respondents. The study revealed a significant and positive relationship between the Financial management System and budget performance in the district local government and the results indicated that 97.9% of the variation in quality of budget performance as indicated. In conclusion, financial management reformhas positively influenced the performance of public services in local governments, implying that if the internal implementation strategies of managing the reforms are improved, the level of service delivery in local governments will definitely improve. Much as many local governments take back money to the treasury, Kitgum district local government managed to always consume 90% of her budget every financial year. As per the recommendation, Local government services should be in accordance with the standards of local government civil service activities, which will create a credible apparatus. To ensure improved service delivery of essential public services and ultimate achievement of budget performance in local governments, government has to ensure there is effective and efficient performance standards set and adhered to. Working tools and resources to be provided for implementing the assigned duties, with close monitoring and supervision.
FINANCIAL LITERACY AND ORGANIZATIONAL PERFORMANCE IN THE HOTEL INDUSTRY IN GULU CITY, UGANDA
(Gulu University, 2026-10) AYWELO, PHOEBE.
This study examined the relationship between financial literacy and organizational performance in hotels in Gulu City, Uganda, with particular emphasis on the moderating effect of leadership styles. Specifically, the study assessed the levels of financial literacy and organizational performance, established the relationship between financial literacy and organizational performance, and examined the moderating effect of leadership styles on this relationship. A cross-sectional research design was adopted to collect data from respondents in selected hotels in Gulu City. The study examined financial skills, financial knowledge, financial behaviour, organizational performance, and leadership styles. Data were analysed using descriptive statistics, correlation, and regression analysis. The findings indicated a significant positive relationship between financial literacy and organizational performance (r = 0.581, p < 0.001). Regression analysis showed that financial literacy explained 47.2% of the variation in organizational performance (R² = 0.472). Financial skills, knowledge, and behaviour were associated with improved budgeting, resource management, financial accountability, and operational efficiency. Organizational performance was reflected in revenue growth, operational efficiency, and customer satisfaction. Leadership practices were also associated with employee performance, teamwork, discipline, and service delivery. The study concluded that financial literacy is an important factor associated with organizational performance in the hotel industry. It recommends continuous financial literacy training, adoption of appropriate financial management systems, promotion of sound financial practices, and effective leadership approaches to enhance hotel performance in Gulu City, Uganda.
Governance and Human Development in Gulu District: A Case Study of Gulu Municipality
(Scientific Research Publishing Inc, 2016-04-28) Akena, Denis Uma; Biryomumeisho, Justus,
The study aims at examining governance in the promotion of human development in Gulu District with particular reference to Gulu Municipality. The research was conducted using 387 participants in Gulu Municipality and adopted a quantitative design with random stratified sampling technique. The data were analyzed using Pearson correlation coefficient, regression and descriptive statistics. The study indicated that 200 (51.7%) were male and 187 (48.3%) were female. The study finds that greater levels of accountability, participation and absence of corruption are associated with greater levels of human development. Correlation analysis results showed that there is a significant positive relationship between accountability and human development (r = 0.351, p = 0.000). There is a significant positive relationship between government efficiency, participation and control of corruption and human development (r = 0.317, p = 0.000; r = 0.378, p = 0.000; and r = 0.416, p = 0.000) respectively. The relationship between bribery and human development is very low and insignificant. Overall, there is a significant positive relationship between good governance and human development (r = 0.477, p = 0.000). The regression analysis shows that good governance explains 24.4% of the variations in human development (Adjusted R2 = 0.244, Sig. F change = 0.000). The study findings indicate that the best predictors of human development were accountability, participation and control of corruption. The worst predictor was government efficiency. The study concludes that bribery is neither associated with human development nor any attributes of good governance.
HUMAN RESOURCE DEVELOPMENT AND EMPLOYEE PERFORMANCE: A STUDY OF THE HOTEL INDUSTRY IN LIRA CITY, NORTHERN UGANDA
(Gulu University, 2026-08) AKULLU,SUSAN
This study examined the relationship between human resource development and employee performance in the hotel industry focusing on Hotels in Lira City in Lango sub-region in Northern Uganda. A cross-sectional study design which incorporated both quantitative and qualitative data was adopted. The study sample was drawn from the staff members and clients of the hotels where purposive and simple random sampling techniques were used. Data were collected using a questionnaire and an interview guide. While quantitative data were analyzed using Statistical Package for Social Sciences version 23, qualitative were analyzed using content analysis. It was established that human resource development in terms of staff training, career growth and development and mentorship is highly practiced. Similarly, work efficiency, work effectiveness, target realization and organizational citizenship behavior of employee performance of hotels in Lira City were rated above average. It was also established that there is a strong statistically significant correlation between human resource development and the employee’s performance of hotel industry; and that the work environment in the hotels has a moderating effect of on the relationship between the study variables. Hence the study concluded that, while the level of application of human resource development and employee performance of hotel industry in Lira City are very high, this was partly due to the moderation effect of the working environment. The study recommended that hotel industry should adhere to the application of human resource development so that it can sustain its human resource which in turn will ensure employee performance. The study also recommended that hotel industry and the human resource managers should continually carry out human resource training, career development and mentorship in order to determine in advance employee’s capabilities
Human Resource Management Practices and Employee performance in corporate organisation -Case Study (NWSC -Gulu)
(Gulu University, 2026-07-14) Oyella, Sheila
This study examined the effect of Human Resource Management Practices on employee performance in National Water and Sewerage Corporation(Gulu Area) focusing on Support Supervision ,Performance appraisal and career Development .Guided by the Goal setting theory and the expectancy theory ,the study adopted a cross sectional Design with both Qualitative and quantitative approaches .Data were collected from 112 employees using questionnaires and interview guide and analyzed using inferential and descriptive statistics for association and effects. Results indicate that Support Supervision has a strong significant positive relationship on employee performance whereas career development and performance appraisal has a moderate effect on employee performance, specifically effective training programs with supportive supervision improved employee efficiency and task quality. This clearly confirms that HRM practices are critical predictors of organizational effectiveness. The study concludes that investing in structured HR practices leads to measurable gains in employee effectiveness, efficiency, timeliness and service quality. It recommends that the organization should create more awareness on the human resource Management practices and how they are carried out within the organization so that they align and be able to improve better.
Integrated Financial Information System (Ifis) And Financial Performance Of Public Technical Institutions In West Nile: A Study Of Amelo Technical Institute, Adjumani District
(Gulu University, 2026) Anican, Lillian
This study investigated the influence of an Integrated Financial Information System (FIS) on the financial performance of public technical institutions in Uganda’s West Nile region, The purpose of this study was to investigate the influence of Integrated Financial Information System in enhancing financial performance of public technical institutions in West Nile: a study of Amelo Technical Institute, Adjumani. The study examined the level of FIS utilization, the level of financial performance, the effect of FIS on financial performance, and the mediating effect of organizational support on this relationship at Amelo Technical Institute, Adjumani. Grounded in the Technology Acceptance Model (TAM), which posits that perceived usefulness and perceived ease of use determine user acceptance and actual system usage, the study employed a descriptive and cross-sectional design with a mixed-methods approach. Quantitative data were collected from eighty respondents using structured questionnaires, complemented by qualitative data from ten key informant interviews, and analyzed using descriptive statistics, regression analysis, and moderation analysis. The findings revealed that actual system usage emerged as the only significant predictor of financial performance, while user perceptions of usefulness and ease of use did not independently predict outcomes. Although user acceptance and actual system usage were high, financial performance remained moderate, with strengths in enrolment-driven revenue but persistent weaknesses in expenditure management and revenue diversification. Organizational support did not function as a significant moderator of the relationship between FIS and financial performance. The primacy of actual usage over perceptual factors suggests that deepening behavioral engagement with the system matters more than improving attitudes alone; however, the non-significant moderation of organizational support indicates that current management commitment and training lack the analytical depth and competency-building focus needed to amplify performance gains. Management should integrate all revenue streams into real-time FIS capture, implement competency-verified role-specific training, and institutionalize FIS-generated cash flow projections in strategic meetings, while the Ministry of Education should fund coordinated FIS implementation programmes across West Nile TVET institutions and future research should employ longitudinal, multi-institution designs with objective financial data.
INTERNAL CONTROL SYSTEM AND FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS IN NORTHERN UGANDA: EVIDENCE FROM OYAM DISTRICT LOCAL GOVERNMENT
(Gulu University, 2026-04-26) OLILA, DENIS BONNY
Internal control system plays significant role in enhancing financial performance of institutions. This study investigated the effect of internal control system on financial performance of lower local governments with evidence from Oyam District Local Government. The aims of the study were: To assess the effectiveness internal control system; to examine the status of financial performance; to examine the relationship between internal control system and financial performance of lower local governments; to assess the moderating effect of IFMS on the relationship between the internal control system and financial performance of lower local governments the case of Oyam District Local Government. Cross-sectional research design was used in the study with purely quantitative approach. Data was collected using structured questionnaires from 174 staff of Oyam District Local Government. Data was analyzed using descriptive statistics (frequencies and percentages) and inferential statistics (correlation and regression) with the aid of Statistical Package for Social Sciences (SPSS) version 25.0. Study findings revealed: The study finding shows a high level of usage of internal control system in terms of control activities and control environment, and a high level of financial performance. The study finding shows a moderate level of usage of internal control system in terms of control activities, control environment and risk assessment by management of Oyam District Local Government and at the same time, a high level of financial performance in the forms of accountability, financial reporting and performance of revenue. They also show that all the dimensions of internal control system (control activities, control environment and risk assessment) have significant positive relationship with the financial performance of Oyam District Local Government. At the same time, they show that integrated financial management systems moderated the relationship between internal control system and financial performance in Oyam District Local Government. The study concluded that internal control system has a significant positive effect on financial performance. The study recommended that; strategies aimed at improving financial performance should focus on control environment, control activities and risk management; and the study recommended need to strengthen integrated financial management system while implementing internal control system in order to influence financial performance
INTERNAL CONTROL SYSTEMS AND QUALITY OF FINANCIAL STATEMENTS IN LOCAL GOVERNMENTS IN NORTHERN UGANDA: THE CASE OF NWOYA DISTRICT LOCAL GOVERNMENT
(Gulu University, 2026-04) OCEN, GEORGE
This study examined the effect of internal controls systems on the quality of financial statements in Nwoya District local government. The objectives of the study were: to assess the internal control systems put in place in Nwoya DLG, to examine the level of quality of financial statements of Nwoya DLG, to establish the relationship between internal control systems and quality of financial statements in Nwoya DLG, and to examine the intervening effect of financial regulatory frameworks on the relationship between internal control systems and quality of financial statements in Nwoya DLG. The study used a descriptive survey research design and adopted a cross sectional research design on a sample of 95 respondents from a population of 107 Nwoya District local government staff that included all the different cadres and strategists determined using purposive sampling. Quantitative data was collected by use of a questionnaire and analyzed using Statistical Packages for Social Scientists (SPSS). The study established that there is a positive significant relationship between internal control systems and quality of financial statements being revealed by a moderate level of internal control systems and also a moderate level of the quality of financial statements being produced. The study found moderate significant positive relationship between most of the constructs of internal control systems (control activities and control environments) and quality of financial statements except risk assessments and mitigation which had a weak relationship with the quality of financial statements. The study further found out that financial regulatory frameworks has a significant intervening effect on the relationship between internal control systems and quality of financial statements. The study thus concluded that control activities, control environments and risk assessments and mitigation affects the quality of financial statements. Therefore, the researcher recommends that entities such as Nwoya District local government should establish an appropriate internal control systems in place so as to significantly influence the quality of financial statements that is produced since for instance according to study findings, adherence to control activities leads to improvement in quality of financial statements and adherence to control environments leads to improvement in quality of financial statements. The Financial Regulatory Framework should be followed when preparing financial statements since it has a positive influence on the relationship between internal control systems and quality of financial statements.
INTERNAL CONTROL SYTEMS AND SERVICE DELIVERY IN GULU ARCHDIOCESE, NORTHERN UGANDA
(Gulu University, 2016) ATIM BETTY GRACE
Current trends have made it imperative for all large organizations, even Church-based Organizations, to maintain internal control systems (ICS). This is because ineffective ICS promote inadequate provision of Service Delivery (SD) to the population. This study investigated the relationship between internal control systems and service delivery in Gulu Archdiocese, Northern Uganda. The systems were examined from the perspective of control environment, control activities and monitoring whereas service delivery focused on economy, efficiency, effectiveness and consistency as measures of service delivery. The research adopted a cross-sectional research design with a quantitative approach. Simple random and purposive sampling techniques were employed to select 25 parishes out of the population of 26 parishes in Gulu Archdiocese. From each of the sampled parish, 6 respondents were drawn. This gave a total of 160 respondents consisting of board of consulters, diocesan curia, different commissions, parish priests, parish health committees, parish education committees, parish pastoral council and parish finance committees. Primary data was collected using questionnaires and analyzed using Statistical Package for Social Scientists (SPSS version 19.0). A one-way ANOVA, correlation and regression analyses were performed to answer various research questions. Results of ANOVA revealed a statistically insignificant difference in means of functionality of internal control systems in different deaneries. The difference in the means of the status of service delivery in different deaneries was also found to be statistically insignificant. Correlation analysis established positive relationship between internal controls, service delivery, governance systems, institutional e1_1vironment and resource commitment in Gulu Archdiocese. Regression analysis results revealed that a combination of internal control systems and resource commitment significantly predicted up to 74.3% of the variance in service delivery. The researcher recommends that Gulu Archdiocesan authority should strengthen its ICS in order to enhance performance in all parishes to ensure economical, efficient, effective and consistent SD. This can be accomplished through policy formulation, implementation, recruitment of knowledgeable staff, putting in place systems to monitor/ evaluate performance and providing refresher courses on leadership and management to all those concerned with delivery of services.

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