School of Business (SB) Collections

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Now showing 1 - 5 of 1253
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    Assessment of credit risk management practices at Equity Bank Uganda
    (Makerere University, 2025) Kanempe, Grace
    This report aimed at evaluating the effectiveness of Credit Management Practices at Equity Bank Uganda. The study was premised on three objectives to identify the major credit risks associated with Equity Bank Uganda’s lending practices, to analyze the identified credit risks and their impact on the bank’s loan portfolio performance and to evaluate the effectiveness of Equity Bank Uganda’s current credit risk management measures, including strategies to avoid, accept, or mitigate risk. The study employed a cross-sectional and descriptive research with a mixed study approach which involved collecting numerical data from 72 respondents and interviewing 5 key informants. Quantitative Data was analyzed using the statistical package for social science (SSPS Version 27) while qualitative Data was analyzed using Atlas ti (version 9). The study found that Major risks included inadequate borrower assessment, overexposure to high-risk sectors, inconsistent collateral enforcement, and limited staff capacity in credit evaluation. These weaknesses were found to negatively affect loan portfolio performance, contributing to nonperforming loans and unstable recovery outcomes. While political shocks and small-scale borrowers were not universally seen as disruptive, current risk mitigation strategies were viewed as insufficient. The effectiveness of existing credit risk management measures received mixed feedback, with concerns about unclear procedures, weak internal audits, and underutilized monitoring tools. However, recovery procedures were generally seen as beneficial. Overall, the findings highlight the need for stronger institutional frameworks, improved staff training, and more robust risk assessment systems.
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    Assessment of sustainable water access in rural communities: case study of borehole projects in Mityana district, Uganda
    (Makerere University, 2025) Kintu, Michael
    This study assessed the sustainability of borehole-based water access in rural Uganda, focusing on Mityana District. It aimed to determine the operational status of boreholes, examine technical and environmental factors shaping performance, analyze socio-economic determinants of household access, and evaluate the effectiveness of community involvement in borehole management.An explanatory, descriptive cross-sectional survey design was employed. A quantitative approach combined structured household questionnaires, Water User Committee (WUC) interviews, and direct borehole inspections. Stratified purposive sampling with proportional representation ensured inclusion of functional and non-functional boreholes, different dependency levels, and households at varying distances from water points. Data were analyzed using descriptive statistics, chi-square tests, and logistic regression to test hypotheses.Findings revealed that about two-thirds of boreholes were functional, though non-functionality remained high and unevenly distributed across sub-counties. Borehole performance was significantly influenced by design, maintenance frequency, and environmental conditions. Socioeconomic disparities, particularly income, education, livelihood type, and distance to boreholes, shaped household access. Strong positive associations were found between active WUCs, transparent financial practices, and borehole functionality, while weak governance correlated with frequent breakdowns.The study concludes that borehole sustainability depends on integrated strategies that combine sound technical design with preventive maintenance, equitable access, and strengthened community governance. Its contribution lies in demonstrating that governance and community ownership amplify technical reliability, offering evidence-based recommendations for policymakers, NGOs, and local authorities to enhance institutional support, accountability, and resilience in rural water management.
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    Antecedents of effective cashflow management of small and medium enterprises in Kampala
    (Makerere University, 2025) Kushaba, Loyce
    The study investigated the antecedents of effective cash flow management among small and medium enterprises (SMEs) in Kampala, guided by three objectives: identifying the antecedents of effective cash flow management, assessing the challenges SMEs face in managing cash flows, suggesting strategies to enhance cash flow practices. A descriptive research design with a mixed-methods approach was adopted, and data were collected from 301 respondents, including SME managers and owners, as well as key informants from the Federation of Small and Medium-sized Enterprises (FSME) and Kampala Capital City Authority (KCCA). The data was collected using self- administered questionnaires and interview guides which helped to collect both quantitative and qualitative data. Quantitative data were analyzed using SPSS version 27, while qualitative data were processed using Atlas.ti version 9. The findings revealed that there were various antecedents towards effective cashflow management which were; regular performance reviews, cash flow forecasting, timely invoicing, and budgeting. These were further strengthened by the use of digital tools and financial training which significantly impact daily financial practices and decision-making processes within the businesses studied. Moreover, different challenges are faced by SMEs in managing cash flows. Some of these challenges are irregular customer payments, lack of financial skills and limited access to financial training, limited access to credit, poor record-keeping, tax obligations, high operating costs, delayed supplier payments, and the absence of budgeting tools. These constrain working capital, operational efficiency, and financial planning. Based on the challenges it is recommended that collaborative financial literacy programs should be implemented to enhance SME owners' understanding of cash flow management principles. Moreover, structured invoicing systems and digital payment reminders should be adopted to improve the consistency and timeliness of cash inflows in SMEs. In Addition, the adoption of simple digital bookkeeping tools by SMEs supported by basic training in financial documentation should be adopted to strengthen SMEs’ ability to track and plan cash movements more accurately and effectively.
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    Assessing access to finance for small scale farmer : case of Buvuma Islands
    (Makerere University, 2025) Namujju, Pauline Bisaso
    This study investigated access to finance for small-scale farmers in Buvuma Island. The study was premised on three research Objectives; to assess the specific challenges faced by small-scale farmers in accessing formal financial services in Buvuma Island District, Uganda, to assess the level financial inclusion of small-scale farmers in Buvuma Island district and to determine potential solutions to address the financial exclusion of small-scale farmers in the district. The study employed a descriptive research design and adopted a quantitative approach, involving the collection of numerical data from 244 farmers in Buvuma Island using simple random sampling through a survey questionnaire. Data were analysed using the Statistical Package for the Social Sciences (SPSS), Version 27. The study revealed that small-scale farmers in Buvuma Island District face significant challenges in accessing formal financial services, notably long distances to financial institutions (mean = 3.55, SD = 1.019), complex loan application procedures (mean = 3.55, SD = 1.245), and limited institutional support (mean = 3.59, SD = 1.174). Financial inclusion was found to be moderate, with most farmers owning bank or mobile money accounts (mean = 3.76, SD = 1.131), receiving payments through formal channels (mean = 3.59, SD = 1.250), and trusting financial institutions (mean = 3.57, SD = 1.268), though confidence in using digital services remained low (mean = 2.36, SD = 1.015). To address financial exclusion, farmers strongly supported involving local leaders to build trust (mean = 4.01, SD = 1.239), training on digital platforms (mean = 4.01, SD = 1.239), expanding mobile and agent banking (mean = 3.83, SD = 1.184), and subsidizing loan interest rates (mean = 3.81, SD = 1.321). These findings underscore the need for accessible, affordable, and context-specific financial solutions that empower farmers through education, trust-building, and tailored services. Thus, The study recommends improving financial inclusion for small-scale farmers in Buvuma Island District through five key strategies: expanding mobile and agent banking to reduce geographic barriers, delivering targeted financial literacy programs through trusted community channels, simplifying account and loan application procedures to reflect farmers’ realities, designing loan products aligned with agricultural cycles, and involving local leaders to build trust and encourage engagement with formal financial institutions. These recommendations aim to make financial services more accessible, relevant, and inclusive for rural farming communities.
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    Assessing the local government tax collection in Uganda: a case study of Kira municipality, Wakiso district 2015 – 2024
    (Makerere University, 2025) Ovon, Albert. Job
    This study assessed the local government tax collection practices of Kira Municipal Council, Wakiso District, Uganda, aiming to identify and analyze the pertinent issues, challenges, and potential strategies for improvement. Given that local government tax collection in Uganda largely evolved from colonial mechanisms to enhance revenue for sustainable development, understanding its current efficacy is important. To achieve this, direct engagement with the tax collection officials of Kira Municipal Council provided comprehensive data spanning the fiscal years 2013/2014 through 2023/2024. This allowed for a robust analysis of collection trends and challenges over time. The research commenced with a historical overview of local government taxation and the evolution of decentralization policies in Uganda, establishing a foundational context for the study's specific objectives and research questions. A key focus was to identify the persistent gaps between local government budgetary allocations and actual revenue collections, alongside the specific challenges hindering effective tax collection. The methodology employed a correlation survey approach, engaging one hundred respondents, including Kira Municipal Council tax collection officials. This comprehensive approach facilitated the examination of both historical and contemporary sources of locally collected revenue. Data analysis utilized a blend of descriptive, inferential, quantitative, and qualitative methods to ensure a holistic understanding of the issues. The findings revealed significant impediments to effective local government tax collection in Uganda, particularly within Kira Municipal Council. These include low taxpayer compliance due to public unwillingness, an inadequate business base analysis, and the absence of transparent appropriation of collected tax revenues, which collectively erode taxpayer confidence and willingness to comply. Furthermore, the study identified increasing corruption and inefficiencies in tax collection processes, exacerbating the challenges faced by local government authorities (Mugisha, 2019). In response to these findings, the study proposes several strategic recommendations aimed at enhancing Kira Municipal Council’s tax collection performance. These include mass public awareness campaigns to highlight the tangible benefits of tax compliance, increased central government funding through grants and transfers, and policies to attract both local and foreign investors to Kira Municipal Council. Additionally, improving infrastructure, offering tax relief to new investors, and strict adherence to local government and financial regulations are recommended to foster a more conducive environment for revenue generation and accountability.