http://dissertations.umu.ac.ug/xmlui/handle/123456789/6 FoBAM Wed, 30 Sep 2026 01:11:41 GMT 2026-09-30T01:11:41Z http://dissertations.umu.ac.ug/xmlui/handle/123456789/1885 Entrepreneurship skills and performance of SMES: A case study of Aggrey zone in Rubaga Division-Kampala district Bukirwa, Khadijah The study examined the effect of internal control on financial performance in the Agribusiness: A Case of Aponye Uganda Limited (AUL)’s Agro processing. Specifically intended to examine the effect of internal control environment on financial performance at AUL, examine the effect of internal control activities on financial performance at AUL and establishing the effect of internal control monitoring on financial performance at AUL. A cross-sectional survey design was used to capture in-depth data. A sample of 73 elements from a population of 82 participants included top management, middle level management, lower-level management and External Auditors of AUL were obtained using simple random and census sampling techniques. Data was collected through key informant interviews, questionnaires, and document review, with a triangulation approach applied to capture both primary and secondary data. The study yielded a response rate of 91.5%. Regression results show that internal control activities emerged as the strongest predictor of financial performance (B = 0.687, p = 0.000), indicating that effective control mechanisms significantly enhance financial outcomes. Then internal control environment exhibited a significant influence on financial performance (B = 0.387, p = 0.000). And internal control monitoring showed an insignificant effect on financial performance (B = 0.075, p = 0.536). The study recommended that the internal control oversight should be strengthened, improve asset management, enhance internal audit independence, increase leadership commitment, and optimize debt recovery strategies while improving corporate governance structures. Similarly, strengthen adherence to standard operating procedures, address procurement and supplier oversight issues, strengthen working capital management, strengthen Management’s responsiveness to audit findings, improve external audit execution, robust stock monitoring systems and integrate audit findings into strategic planning. The study invited investigation on the impact of timely implementation of audit findings on financial stability and efficiency, evaluate how the establishment of a fully functional internal audit unit can improve financial oversight and reduce fraud and investigate strategies to enhance management vigilance in monitoring internal controls to reduce inefficiencies and financial mismanagement in agro processing units Josephine Namuli Wed, 01 Apr 2015 00:00:00 GMT http://dissertations.umu.ac.ug/xmlui/handle/123456789/1885 2015-04-01T00:00:00Z http://dissertations.umu.ac.ug/xmlui/handle/123456789/1878 The importance of project management on attainment of project outputs and deliverables; a case study of Amol Fish Farmers’ Project. Idwat, Joanita Okedi Project management is all about success. Successful projects deliver value on time and within budget. Value is anything that benefits a person(s). Project management is important today because of tighter budgets, diminishing resources and time constraints. With project management, it is possible to focus on priorities, track and measure performance, overcome challenges and problems, become flexible enough to adapt to change and achieve higher performance and a higher probability of success in each project. In addition project management brings together and optimizes the resources necessary to successfully complete the project. The study was carried out to determine the importance of project management in the attainment of project outputs and deliverables and aimed at determining the relationship between the two variables that is project management and the attainment of project outputs and deliverables. Management was the independent variable and the attainment project outputs and deliverables the dependent variable. Based on empirical data drawn from the AMOL Fish Farmers’ Project qualitative analysis was used to present the findings of the study. The study establishes that project management is of paramount importance for a project to attain its outputs and deliverables. The study found out that Project management is important because of tighter budgets, diminishing resources and time constraints. With project management, it is possible to focus on priorities, track and measure performance, overcome challenges and problems, become flexible enough to adapt to change and achieve higher performance and a higher probability of success in each project. In addition project management brings together and optimizes the resources necessary to successfully complete the project. These resources include the skills, talents and cooperative efforts of a team of people; facilities, tools and equipment; information, systems and techniques; and money. The findings of the study suggest that the policy makers should also turn their attention to mechanisms for developing the competence in project management through training seminars and workshops. There is also a need to find multiple ways to engage the community in project work and project management. Frequent and thoughtful communication is one way, establishing support systems to train project management practitioners and overcome the large array of internal and external challenges between project implementers and community stakeholders is the other way. Dissemination of information is key to making projects socially acceptable by the different stakeholders. Institutions like Government, Non-Government Organizations and Community Based Organizations should take up project management as it is precisely what the name implies: it is a tactic for managing projects by combining strategy, goals and nuts and bolts processes into a cohesive whole. Project management is largely required during the implementation stage of projects and involves planning, organizing, decision making, directing, coordinating, controlling and monitoring and evaluating. As projects are new endeavors, they are often carried out in unfamiliar or even hostile environments and so require the use of untried designs and work processes. The purpose of project management is thus to achieve all the set out objectives in spite of the risks. Ijjo Alex; Ijjo Alex Mon, 01 Oct 2007 00:00:00 GMT http://dissertations.umu.ac.ug/xmlui/handle/123456789/1878 2007-10-01T00:00:00Z http://dissertations.umu.ac.ug/xmlui/handle/123456789/1863 E-recruitment and employee performance in NGO’s: a case Study of Avsi Foundation- Uganda Zalwango, Jane Frances This study intended to examine the effect of e-recruitment on employee performance in NGOs with AVSI Foundation- Uganda as the case study. This study was guided by three specific objectives; To assess the effect e-job advertisement on employee performance at AVSI foundation- Uganda. To examine the effect of e-selection on employee performance at AVSI foundation- Uganda, To evaluate the effect e-job interviews on employee performance at AVSI foundation- Uganda .The study was guided by Social Network Theory (SNT) by William N, 1983 and the Systems Theory (ST) by Drover G, 1977. Literature was organized according to the above specific objectives. The study adopted a cross sectional research design together with qualitative and quantitative approaches. Data was collected using a self-administered questionnaire and an interview guide. The study considered a population of 94 from which a sample of seventy-three (73) was selected. Sixty- seven (67) questionnaires were fully filled and returned hence 91.8% response rate. The study findings revealed that e-job advertisement had a strong and significant relationship with employee performance (p = 0.000, r = 0.792**), and was the best predictor of employee performance with β =0.692. This is followed by E-job interviews with a positive strong relationship with employee performance (p=0.000, r=0.693**) and a positive significant effect with β = 0.532 and lastly E-job selection which had a positive moderate relationship with employee performance (p=0.000, r=0.589**) and positive effect with β = 0.396. From the regression analysis, E-Job advertising was found to be the best predictor of employee performance, followed by E- job interviews and E-job selection was found to be the least predictor of employee performance. The researcher has concluded that all the dimensions of E-Recruitment that were considered under this study positively and significantly influenced employee performance at AVSI Foundation-Uganda. From the study, the researcher recommends that AVSI Foundation should continue to embrace e-job advertising by concentrating on the most commonly known and used job boards.. On E selection that AVSI Foundation-Uganda develops a data bank with comprehensive profile of the ideal candidate, including significant skills, proficiency, and character needed for cultural fit. Once the information is detailed, shape the e-recruitment system to search for this data. Keep a pool of capable employees who may be recruited as a rehire. These employees have confirmed skill sets and are known to be a good fit culturally. And finally on e-job interviews, audio visual systems should be employed to ensure access to applicants’ expressions and also avoid impersonation. Muheesi Alex Gerald Mon, 01 Sep 2025 00:00:00 GMT http://dissertations.umu.ac.ug/xmlui/handle/123456789/1863 2025-09-01T00:00:00Z http://dissertations.umu.ac.ug/xmlui/handle/123456789/1854 The effect of internal control systems on business performance of SMEs in Uganda Agaba, Brenda This study examined effect of internal control systems on business performance of SMEs in Uganda. The study used a sample of 30 wholesale shops in new taxi park as a case study. The study was a descriptive quantitative survey. A total of 105 respondents in the SMEs, participated in the study. Data was obtained using a questionnaire. Primary Data was collected using a questionnaire completed by both the SME business owners and the employees and analyzed using descriptive and inferential quantitative methods. The findings showed that there is a directional relationship between internal controls and business performance where the extent to which SMEs implement internal controls is the same extent to which business performance is improved. The findings indicated that most SMEs implement internal controls at a minimal extent. Most of these SMEs only consider a few elements of controls: approval of transactions, verification and reconciliation of business transactions when carrying out business activities. In most cases, these SMEs place emphasis on preventive controls, to prevent fraud and ignore the detective and corrective controls. The findings showed that preventive controls were done by the different SMEs through thorough documentation and authorization practices. Therefore, internal controls employed by SMEs were done to secure important documents for the business. These findings revealed that SMEs place need to place more emphasis on having accurate records for tax purposes and to prevent fraud. The findings have also shown that most SMEs have a wrong perception about internal controls. Most SMEs look at internal control implementation as for only large corporate organisations and therefore restrict the awareness of the value of internal controls and the skills to implement the internal controls .Majority of the employees even in management of the different SMEs were not well trained on the business skills to use in the different businesses. Constant implementation of internal controls in SMEs through stronger internal auditing can greatly assist in having greater opportunities for growth and a new strategic outlook. However, the challenges of lack of skills, lack of support and awareness of internal controls by proprietors have to be resolved through practical training, support and appropriate policies. The study recommends that: SME proprietors should be encouraged to implement the given practical training and education on how to use internal controls in running their businesses; organisations that provide business services to SMEs, such as Enterprise Uganda and the Private Sector Foundation should sensitise and emphasise aspects of internal controls in their training and service provision; government and organisations that provide business services to SMEs should put in place favourable policies that will encourage SMEs to use internal controls. Institutions should encourage SMEs that implement internal controls by awarding credit to SMEs; such as commercial banks, insist, on evidence of implementing internal controls before, extend credit to SMEs. Bisaso Rita Sat, 01 Sep 2012 00:00:00 GMT http://dissertations.umu.ac.ug/xmlui/handle/123456789/1854 2012-09-01T00:00:00Z