Department of Accounting and Finance

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    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).
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    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.
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    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.
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    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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    Microfinance credit terms and the performance of women-owned enterprises in Obongi district
    (Gulu University, 2024-04) Abdullai Sebbi Ajagason
    The study investigated the effect of Microfinance Credit Terms on the Performance of Women –Owned Enterprises in Obongi District, West Nile Region, Uganda . Specifically, the study objectives were, to examine themicrofinance credit terms issued to women-owned enterprises, to examine the status of performance of women- owned enterprises, to investigate the relationship between credit terms and performance of women-owned enterprises, to determine the relationship between management policy and performance of Women-owned enterprises. The study adopted a descriptive and cross sectional study design supported by qualitative and quantitative approaches. Sample size of 133 respondents was considered. Questionnaire was used to generate data which was analyzed and presented using SPSS. Qualitative data was analyzed using thematic analysis Results show that Performance of women-owned enterprises in Obongi District was average. The qualitative analysis revealed that the overall performance of women-owned ventures in the district is not exceptional. This suggests that there is room for improvement and intervention to enhance the performance of these enterprises. Furthermore, Micro-finance credit terms are stringent and unfavorable: The qualitative findings indicate that the current micro-finance credit terms are perceived as stringent and unfavorable for women-owned enterprises.This suggests that the existing credit terms may pose challenges and constraints for these businesses in accessing and utilizing financial resources effectively. The study recommends that Microfinance Institutions should review and revise microfinance credit terms. This is so because the study indicates that the current credit terms are stringent and unfavorable for women-owned enterprises. It is recommended to review and revise these terms to make them more favorable and accommodating for women entrepreneurs. This may involve considering lower interest rates, flexible repayment periods, and other terms that better align with the specific needs and constraints of women-owned businesses. The study concludes that an emphasis should be put on interventions and policy changes to improve the performance of women-owned enterprises in Obongi District. This includes revising micro-finance credit terms, addressing high interest rates, promoting flexible repayment periods, and implementing supportive management policies. These measures can contribute to creating a more enabling environment for women entrepreneurs and enhance the overall performance and sustainability of their ventures.