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).
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.
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.
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.
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.
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.
NON-GOVERNMENTAL ORGANISATION SUPPORTED VILLAGE SAVINGS AND LOAN ASSOCIATIONS (VSLAs) AND HOUSEHOLD LIVELIHOODS IN, NORTHERN UGANDA: A CASE OF THRIVE- GULU SUPPORTED VSLAs IN GULU CITY
(Gulu University, 2026) Akello Filda
Village Savings and Loan Associations have emerged as a significant and transformative approach to improving household livelihoods in diverse socio-economic contexts. This study investigated Village Savings and Loan Associations and household livelihood; the case of Village Savings and Loan Associations under the support of THRIVE-Gulu. The study was guided by the following objectives: to examine the status of Village Savings and Loan Associations in Gulu city; to assess the level of household livelihoods; to determine the relationship between Village Savings and Loan Associations ship between Village Savings and Loan Associations and household livelihoods. Descriptive and cross-sectional research designs were used. Data was collected using questionnaires and interview guides from a sample of 286 Village Savings and Loan Associations members. Data analysis was performed using descriptive and inferential statistics with the help of Statistical Package for Social Sciences version 25.0 software. The study finding shows that savings and credit have significant effect on household livelihoods while soft-skills do not have any significant effect on household livelihoods; the study further found that social trust has a significant moderating effect on the relationship between Village Savings and Loan Associations and household livelihoods. The study concludes that Village Savings and Loan Associations remains a key mechanism in enhancing household livelihoods. The study recommends that measures to improve household livelihood should focus on savings and credit since they have significant effect on household livelihoods. Furthermore, Village Savings and Loan Associations implementors should integrate social trust into Village Savings and Loan Associations operations in order to have greater effect on household livelihoods.
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.
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.
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.
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.
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.

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