School of Business (SB) Collections

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Now showing 1 - 5 of 1218
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    Incorporating sustainable financial initiatives in credit lending at I&M Bank Uganda
    (Makerere University, 2025) Basiime, Moreen
    This study examined how sustainable financial initiatives are being integrated into credit lending practices at I&M Bank Uganda. The study was premised on three objectives: to establish the existing sustainable financial initiatives implemented at I&M Bank Uganda, to evaluate the potential benefits of integrating sustainability principles into credit lending for both the bank and its stakeholders, and to analyze the challenges and barriers faced by I&M Bank Uganda in integrating sustainable practices into its credit lending operations. The study employed descriptive research with a mixed study approach which involved collecting data from 40 respondents out of a sample of 42 I $M staff. Data were analyzed using the statistical package for social science (SSPS Version 27) and Atlas ti (version 9). The study found that I&M Bank Uganda has prioritized several sustainable financial initiatives, with loans for sustainable agriculture emerging as the most widely implemented, reported by 32 respondents (80%), underscoring agriculture’s central role in Uganda’s economy. Financing for waste management and recycling followed with 28 respondents (70%), reflecting strong commitment to environmental conservation, while gender-inclusive lending for women-owned businesses was acknowledged by 18 respondents (45%). Loans with favorable terms for social enterprises were reported by 12 respondents (30%), and green loans for renewable energy projects by 11 respondents (27.5%), highlighting renewable energy as an emerging but underutilized area. Despite these benefits, such as improved repayment discipline, food security, and expanded financial inclusion, the bank faces challenges including operational complexity (95%), difficulty in measuring loan impact (90%), limited ESG expertise and training (87.5%), and high operational costs (80%). To address these barriers, the study recommended streamlining ESG processes, adopting standardized metrics, investing in staff training, leveraging blended finance, raising client awareness, and collaborating with regulators to establish clear frameworks and shared data platforms. Collectively, these measures would enhance portfolio resilience, deepen social and environmental impact, and position I&M Bank Uganda as a leader in sustainable finance. The study recommends that I&M Bank Uganda strengthen ESG integration by embedding sustainability checks into credit appraisal workflows and adopting digital automation tools. It highlights the need for standardized ESG metrics, monitoring frameworks, and annual reporting to enhance credibility and attract investors. The study further advises investing in staff training, ESG certification, and partnerships, while leveraging blended finance models and client sensitization programs to offset costs and raise awareness. Subject Keywords: sustainable financial initiatives; credit lending; I&M Bank; Uganda
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    Practices for maximizing revenue collection in public water utilities, a case of national water and sewerage corporation.
    (Makerere University, 2025-08) Kwesiga, God
    The study investigated on the practices for maximizing Revenue collection in public water utilities and the case study being National water And Sewage Corporation. The Revenue collection is a critical determinant of financial sustainability and service delivery in public water utilities. Despite ongoing reforms, many public water utilities continue to face challenges related to revenue leakages, non-revenue water, billing inefficiencies, and low customer compliance. This study examined the practices used to maximize revenue collection in public water utilities, using the National Water and Sewerage Corporation (NWSC) as a case study. The study adopted a descriptive research design, employing both qualitative and quantitative approaches. Data are collected from NWSC staff and customers through questionnaires, interviews, and document review. The findings revealed that key practices for maximizing revenue collection include metering and meter management, automated billing systems, customer sensitization, enforcement of payment policies, reduction of non-revenue water, and adoption of digital payment platforms. The study further identified challenges such as illegal connections, delayed payments, aging infrastructure, and limited customer awareness. The study concluded that effective revenue maximization in public water utilities requires integrated strategies combining technology, strong institutional controls, and customer engagement. The findings provide valuable insights for policymakers and utility managers seeking to enhance revenue performance and ensure sustainable water service delivery. Subject keywords; National water and sewerage corporation, Public water utilities, Revenue collection
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    Predicators of voluntary tax compliance among Ugandan SMEs
    (Makerere University, 2025) Mutatinensi, Dedan
    Tax revenues constitute the foundation of public finance, sustaining essential government services such as healthcare, education, and infrastructure. Despite their importance, voluntary tax compliance among Small and Medium Enterprises (SMEs) in Uganda remains persistently low, posing significant challenges to revenue mobilization. The research sought to answer seven questions concerning the relationships between these variables and voluntary tax compliance, as well as the mediating role of Tax Morality in these relationships. A cross-sectional survey research design anchored in a quantitative approach was adopted. Data were collected using a self-administered structured questionnaire from 270 SMEs operating within the Kampala Central Business District. The data were coded and analyzed using the Statistical Package for the Social Sciences (SPSS) version 27, employing correlation, regression, and mediation analysis to test the study hypotheses. The findings revealed that Tax Revenue Accountability is a significant predictor of Voluntary Tax Compliance, demonstrating that transparent and credible management of public revenues builds taxpayer trust and compliance legitimacy. Similarly, Tax Knowledge was found to significantly predict Voluntary Tax Compliance, indicating that SMEs with adequate understanding of tax laws, procedures, and obligations are more likely to comply willingly. Moreover, Tax Morality exhibited a robust and positive influence on Voluntary Compliance. The study further established that Tax Morality partially mediates the relationships between both Tax Revenue Accountability and Tax Knowledge with Voluntary Tax Compliance, amplifying their effects while maintaining their direct significance. Collectively, the model explained 49.2% of the variance in voluntary tax compliance (Adjusted R² = 0.486), suggesting that nearly half of SMEs’ compliance behavior is determined by accountability, knowledge, and moral orientation. The study concludes that voluntary tax compliance among Ugandan SMEs is not solely a product of legal enforcement, but rather an interplay of moral reasoning, informed understanding, and institutional credibility. Accordingly, it recommends enhancing fiscal transparency, strengthening tax literacy programs, integrating moral and civic education into taxpayer sensitization, promoting ethics-based tax administration, and fostering collaborative stakeholder engagement to nurture a culture of compliance. With this, Uganda can achieve sustainable improvements in revenue performance and reinforce public trust in the tax system. Subject key words: Predicators; voluntary tax compliance; Uganda; SMEs
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    Financial market development, market sensitivity and economic growth in Uganda
    (Makerere University, 2025) Tusiime, Aaron
    This study examined the effect of financial market development, market sensitivity on economic growth in Uganda from 1980 to 2024. It focused on three key indicators of financial market development, including banking sector efficiency, capital market development, and financial inclusion. The goal was to determine how these indicators influence GDP growth and to explore how market sensitivity shapes this relationship. Secondary data were collected from the World Bank’s World Development Indicators and the IMF’s Financial Market Index, then analyzed using descriptive statistics, multiple linear regression, diagnostic tests, and moderation analysis with Hayes’ Process macro model I in STATA. Normality tests, including Skewness & Kurtosis, confirmed the data followed a normal distribution, while Shapiro-Wilk tests verified the suitability of the regression and correlation analyses. Results showed that financial market development had a statistically significant positive effect on Uganda’s economic growth. Market sensitivity also played a strong moderating role, indicating that stable currency behavior and adaptable consumer financial habits enhance the positive impact of financial market reforms on growth. The findings support the Financial Intermediation Theory and the Supply-Leading Hypothesis, emphasizing that effective credit allocation and investment are essential for sustainable long-term growth. It is recommended that policymakers focus on boosting banking efficiency, promoting investment incentives, and expanding nationwide financial literacy programs to enhance productive financial inclusion and support inclusive, sustainable growth aligned with Vision 2040 and the National Development Plan III. Keywords: Financial Market Development, Banking Sector Efficiency, Capital Market Development, Financial Inclusion, Economic Growth, Uganda.
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    Sustainable human resource management practices, organisational commitment and employee's intention to stay in the construction sector in Uganda
    (Makerere University, 2025) Karungi, Immaculate
    Uganda’s construction sector is integral to national economic advancement and infrastructure modernization. The sector is confronting unprecedented employee turnover. Between 2020 and 2022, annual turnover rates in the sector increased from 39 percent to 56 percent, signaling acute workforce instability at a time of heightened industry expansion and strategic importance. This study explored the relationships between Sustainable Human Resource Management (HRM) practices and employees’ intentions to stay within Uganda’s construction sector, with organizational commitment serving as a mediating factor. The research addressed four key objectives focusing on (i) the relationship between Sustainable HRM practices and employees’ intentions to stay, (ii) the effect of Sustainable HRM practices on organizational commitment, (iii) the relationship between organizational commitment and employees’ intentions to stay, and (iv) the mediating role of organizational commitment in the Sustainable HRM -intentions to stay relationship. This study employed a cross-sectional quantitative survey of 349 construction-sector employees in Uganda, using stratified-proportionate sampling and simple random sampling. Data were collected using a self-administered Likert-scale questionnaire deployed on google forms and analyzed through descriptive, correlation, and regression techniques using SPSS V28. The study found a strong link between Sustainable Human Resource Management practices and employees’ intentions to stay in Uganda’s construction sector. Occupational Health and Safety (OHS) and Work-Life Balance were the most influential drivers. While Human Resource Development (HRD) alone did not directly predict employees’ intentions to stay, its impact was amplified through organizational commitment. Employees who felt safe, supported, and valued developed emotional and normative bonds with their organizations, significantly increasing their intent to stay. The findings underscore the need for a holistic Sustainable HRM approach that integrates training, safety, and worklife balance to foster lasting loyalty and intentions to stay. Subject keywords: Sustainable human resource management practices; organisational commitment; employee's intention; construction sector; Uganda.