Bachelor of Science in Accounting and Finance

The role of auditing towards effective utilization of funds in financial institutions: case study Postbank Uganda limited Kampala Road branch

Sun, 01 Jan 2017 00:00:00 GMT

The role of auditing towards effective utilization of funds in financial institutions: case study Postbank Uganda limited Kampala Road branch Kirabo, Editor This research has been carried out within Postbank Uganda limited Kampala road branch to establish the role of auditing towards effective utilization of funds within an organization. Almost all literature on auditing by various scholars have expressed that auditing enhances the effective utilization of funds within organizations. The rampant scandals that have been taking place in the past few years over the world, in various organizations that were constantly audited have led to this study. The existing law requiring listed organizations to be audited and the general public refusal to buy shares in companies without audited financial statements brought this question as a concern.” What is the role of auditing towards effective utilization of funds within a financial institution?” The objectives of this study were; to determine the role of auditing towards effective utilization of finds in financial institutions, to identify existing auditing policies and practices within Postbank and to assess accounting and internal control system within Postbank. Questionnaires were used to collect the information and data were analyzed in the light of literature reviewed. The following issues were found out by the researcher during her study. The researcher found out that some employees do not clearly understand the role of auditing in their institution, which is so unfortunate. Some even suggested that auditing should not continue in post bank. The researcher discovered that post bank has somehow experienced misappropriation of funds. Having found out the above mentioned issues, the researcher recommended the following to be done. The researcher recommended orientation of employees about the role of auditing in such an institution so that they are able to help the organization prevent uncalled for scandals. She also recommended constant internal checks on the financial statements and internal controls so as to avoid such mistakes of omission of entries in the books of accounts. To a greater extent findings showed that auditing enhances proper utilization of funds and resources in financial institution due to the fact that a big percentage of the respondents were in support of it. The conclusion reached in support of the various scholars that auditing enhances effective utilization of financial resources within financial institutions. Not indicated

Effects of financial management practices on the performance of public secondary schools in Uganda. Case study: schools in Bukedea district

Sat, 01 Apr 2017 00:00:00 GMT

Effects of financial management practices on the performance of public secondary schools in Uganda. Case study: schools in Bukedea district Odong, Samson Onyait This research is about the effects of financial management practices and Performance of public secondary schools. The main objective of this study was to investigate the relationship between the effects of financial management practices and performance of public secondary schools in Bukedea district and the specific objectives were; examine the relationship between budgeting and performance of public secondary schools, assess the relationship between book keeping and performance of public secondary schools, asses the relationship between financial reporting and performance of public secondary schools. The case study was schools within Bukedea District. A cross sectional study was carried out using both quantitative and qualitative methods of data collection. Questionnaires and Document reviews were used as the tools for collecting data. The results from the research findings show that there is a relationship between financial management practices and performance of public secondary schools. Ronald Izaraku; Peter Lugemwa

The effect of e-commerce on the performance of SMEs. Case study of Acacia mall Kampala

Tue, 01 Aug 2017 00:00:00 GMT

The effect of e-commerce on the performance of SMEs. Case study of Acacia mall Kampala Semwogerere, Getrude Olive The study examined the effect of electronic commerce on the performance of Small and medium enterprises with specific reference to Acacia Mall. It was guided by three research objectives which were; the effect of electronic data interchange, electronic marketing electronic payment on performance of Small and Medium Enterprises The study used a case study design with both qualitative and quantitative results. Data was collected using questionnaires and interviews. The target population comprised of 100 Small and medium enterprises at Acacia Mall dealing in trading and service. Purposive was used to SMEs dealing in trading and service because it focuses on particular characteristics of a population that are of interest, consumes less time. The most knowledgeable and appropriate participants for the study are selected and give accurate responses. Simple random sampling technique was used to select study participants because there is an equal chance (probability) of selecting each staff from the population being studied. The researcher used structured questionnaires, data was analyzed using SPSS Version 20, frequency tables, descriptive tables showing the means, and graphs were used to present data from SPSS In data analysis frequencies, percentages and mean, correlations and regressions to show the magnitude of effect the independent variables have on the dependent variable. Study findings revealed that there is a significant statistical strong positive relationship between electronic data interchange and performance of small and medium enterprises (r=.643**; p<0.01). Findings also revealed that there is a significant moderate weak positive relationship between electronic marketing and performance of small and medium enterprises (r=.471**; p<0.01). It was found out that there is a significant moderate statistical positive relationship between electronic payment and performance of small and medium enterprises (r=.617**; p<0.01). It can therefore be concluded that there is a positive significant relationship between electronic data interchange and performance of small and medium enterprises based on the findings of the study is presented according to the objectives of the study with back up of reviewed literature to xii make the discussion more authentic. It was therefore recommended that Acacia Mall in line with the electronic data interchange should improve electronic data interchange so as to reduce the lead-time from placing the order to receiving the goods for service provision and reduce errors associated with manual documents and data entry this will increase the performance of Small and medium enterprises. Idraku Felix

The effect of inventory management on service delivery in public health institutions. a case of Mulago National Referral Hospital

Tue, 01 Aug 2017 00:00:00 GMT

The effect of inventory management on service delivery in public health institutions. a case of Mulago National Referral Hospital Babirye, Geraldine The study investigated the effect of Inventory Management on service delivery in Public Health Institutions. Inventory management was examined basing on stock requisitioning, stock taking, and storage, while service delivery was looked at basing on availability, accessibility and timeliness of services offered. The study focused on these variables basing on Mulago Hospital. The study objectives were to; find out the effect of requisitioning, stock taking and storage on service delivery in public health institutions. The research adopted both quantitative and qualitative approach using survey and case study designs. Basically 250 respondents participated in the study. These included Administrators, head of departments/sections, Medical workers and other staff (non-Medical Workers) from different departments. Questionnaires and interview guides were used to collect data. Data was analyzed using the Statistical Package for Social Scientists where conclusions were drawn from tables, figures from the Package. The findings revealed that stock requisitioning (predictor) has a significant effect on service delivery in public health institutions as indicated by the Adjusted R Square of 0.703 (70.3%) whereas the remaining percentage is by other factors. Furthermore, there was a positive and significant relationship between stock requisitioning and service delivery denoted by R=0.839 (83.9%). It was also revealed that stocktaking (predictor) has a significant effect on service delivery in public health institutions as indicated by the Adjusted R Square of 0.762 (76.2%) whereas the remaining percentage is by other factors. Furthermore, there was a positive and significant relationship between stocktaking and service delivery denoted by R=0.874 (87.4%). The indicated that stock storage (predictor) has a significant effect on service delivery in public health institutions as indicated by the Adjusted R Square of 0.706 (70.6%) whereas the remaining percentage is by other factors. It was also found out that there is a positive and significant relationship between stock storage and service delivery denoted by R=0.841 (84.1%). Recommendations of the study included need to strengthen requisitioning procedures in public hospitals, ensuring that there are more than one supplier of medicines and drugs to public health units, reviewing stock requisition plan, adapting computerization of requisitioning, stock taking and storage functions of the organization, and ensuring that there is regular and decentralized stock tacking and storage activities inn public health institutions Magara Mugaga