Ugandan Journal of Management and Public Policy Studies

Which Aspect of the Management Accounting System (MAS) Matters Most in Enhancing Tax Management in Manufacturing Firms?

2024-12-16T06:30:29+00:00

This study aimed to investigate the contribution of management accounting system (MAS) to tax management. The study establishes the aspect of a management accounting system that matters most in enhancing tax management in manufacturing firms. Using a cross-sectional research design, data were collected from 160 manufacturing firms in Uganda using a structured questionnaire. Data was analysed using the Statistical Package for Social Scientists v21 and smart partial least squares structural equation modelling (PLS–SEM). Results indicate that management accounting systems significantly contribute to effective tax management. Also, the aspect of broad scope contributes more than the other elements (aggregation, integration and timeliness) in explaining the variances in tax management. This study provides initial empirical evidence on the contribution of management accounting systems to tax management. It also enhances our understanding of which aspect of the contribution of management accounting system contributes more to tax management using evidence from an emerging economy setting. Manufacturing firms should ensure the adoption of robust information systems that provide information for tax decision making, specifically, information systems that can gather and process information from internal and external sources to analyze tax implications of all budgeted expenditures. Also, regulatory bodies like the Uganda Revenue Authority could encourage manufacturing firms to have sophisticated management accounting systems that can provide quality, reliable, and timely information relating to tax matters to improve tax compliance. However, the generalization of results is limited as the study only focused on Uganda’s manufacturing firms. Therefore, further studies could be carried out in other contexts.

Influence of Competitive Strategies on the Performance of Small Manufacturing Enterprises in Kampala Metropolitan, Uganda

2024-12-16T06:30:41+00:00

The effectiveness of competitive strategies in enhancing firm performance has been widely acknowledged. Yet, their applicability and impact in small manufacturing enterprises operating in resource-constrained and competitive environments like Kampala Metropolitan remain underexplored. This study examines the influence of competitive strategies on the performance of small manufacturing enterprises in Kampala Metropolitan, Uganda. Using a cross-sectional research design, data were collected from 96 respondents, including owners, operations managers, and marketing managers of small manufacturing firms. The study employed a quantitative method to analyse the relationship between competitive strategies and firm performance. Results revealed that cost leadership and focus strategies positively and significantly influence firm performance, with cost minimization in production, human resource management, and procurement contributing to increased profitability. The focus strategy, mainly targeting specific market segments, was also found to enhance customer satisfaction and market share. While the differentiation strategy demonstrated a statistically significant positive relationship with firm performance in the correlation analysis, it was not significant under regression analysis. This suggests that although offering unique products and services can foster customer loyalty and premium pricing, the overall impact of differentiation on performance is less pronounced when considering the combined influence of all strategies. The study confirms the relevance of the Resource-Based View (RBV), Institutional Theory, and Dynamic Capabilities Theory in explaining how competitive strategies drive firm performance. Theoretical and practical implications highlight that small firms’ need to implement cost leadership strategically, focus on niche markets, and prioritize differentiation to achieve long-term business growth. The study’s main limitations include its geographical scope and cross-sectional design, suggesting areas for further research.

Strategic Planning Systems and Sustainable Urban Road Infrastructure Development among Town Councils in Uganda

2024-12-16T06:30:54+00:00

This investigation aimed to explore whether strategic planning systems significantly influence the advancement of sustainable urban road infrastructure within Ugandan Town Councils. The strategic planning systems were delineated into six components: planning tools, planning resources, consideration of internal and external factors, resistance to planning, and functional coverage. Grounded in the socio-technical systems theory, the study adopted a positivist philosophical approach, employing a descriptive cross-sectional survey design. The target population is comprised of established Town Councils in eastern and central Uganda as of July 1, 2022. The results revealed a statistically significant positive correlation between strategic planning systems and sustainable urban road infrastructure development (R-value = 0.589, R-squared = 0.346, F statistic = 14.837, p < .001). Encouraging and enhancing the utilization of strategic planning resources and tools during the strategic management process could foster the development of sustainable urban road infrastructure. Further research encompassing diverse urban landscapes, varied performance metrics, and longitudinal designs could contribute to extending the generalizability of these findings.

Physical Asset Eco-Management Practices in Ugandan Local Governments

2024-12-16T06:31:03+00:00

Despite the importance of physical asset management (PAM) in improving effectiveness, the literature reveals that PAM neglect exists in Ugandan local governments (LGs). This study aimed to advance the understanding of optimizing factors affecting PAM practices in Ugandan LGs. Within a positivistic framework, this research employed a survey-based methodology to collect quantitative data on physical asset management (PAM) practices in Ugandan local governments (LGs). The survey, distributed to managerial PAM employees in LGs, provided data that was analysed using descriptive and inferential statistical methods, allowing for the testing of hypotheses, identification of patterns, and exploration of relationships, all of which are characteristic of the positivistic research paradigm. The results show that PAM significantly improves value-for-money processes. Still, LGs in Uganda fall short of value creation expectations due to the disregard of optimizing factors such as internal control systems, organizational culture, IT, personnel competence, and regulations. The study highlights the need for LGs to properly utilize optimising elements to generate value for money in physical assets. The findings provide insights for administrators and policymakers to improve the state of physical assets in Uganda. Future research should adopt a mixed-methods and longitudinal approach to improve the understanding of PAM practices and their effectiveness in Ugandan LGs.

Financial Inclusion and Financial Wellbeing among households:

2024-12-16T06:31:12+00:00

The main purpose of this study is to examine the impact of financial inclusion on financial well-being among households in unindustrialized economies with data obtained from a sample size of 400 urban rich and urban poor in central Uganda. The study employed a cross-sectional design. Data were collected from 400 households drawn from three districts of Kampala, Wakiso and Mukono in the central region of Uganda. In addition, exploratory factor analysis (EFA) and confirmatory factor analysis was used to establish convergent validity between the items used to measure the different constructs under study. The results generated from the study designate a positive and significant relationship between financial inclusion and financial wellbeing (β=0.401, p values < 0.05). The study adopted only a cross-sectional study design, thus leaving out the longitudinal study. Therefore, future studies employing longitudinal research design are worth undertaking. The article indicates that researchers, policymakers, and advocates of financial inclusion should reconsider investigating the individual contributions of the different components of financial inclusion in promoting the financial well-being of households in urban Uganda. This article combines all the components (usage, accessibility, and affordability) measures of financial inclusion to explain the financial well-being of households in urban Uganda.

State of the Underprivileged Population:

2024-12-16T06:31:22+00:00

This study investigates disparities in poverty levels, the distribution of widows, the prevalence of working children, and the demographics of the elderly population across different regions in Uganda. Employing a descriptive research design with a quantitative approach, the study relies on secondary data sourced from published reports by the Uganda Bureau of Statistics (UBOS). Key findings indicate significant regional poverty-level variations between 2006 and 2017 (F = 18.616, p < 0.05). However, there were no significant differences in the number of working children across regions (F = 0.818, p = 0.542) or in the gender distribution of elderly individuals across various sectors (mean difference = 13.2%, p = 0.3983). Significant disparities were observed between rural and urban areas in terms of access to basic amenities: blanket ownership (mean difference = 27.4%, p < 0.001), shoe ownership (mean difference = 31%, p < 0.001), and the frequency of consuming three meals per day (mean difference = 17.6%, p < 0.001). The study concludes with recommendations for targeted poverty alleviation interventions, particularly

Female Ugandan Labour Migration to Middle East:

2024-12-16T06:31:27+00:00

The growing number of female workers migrating from Uganda to the Middle East countries through formal and informal arrangements cast a shadow on the resilience of the public sector in Uganda. While the Government of Uganda, through the public sector, has legalized the externalization of labour, it has not yet done enough to minimize the risks involved in female labour migration to the Middle East. Meanwhile, work conditions in that sub-region have been widely described as hazardous. Hence, this study sought to answer four questions: Why have female Ugandan workers continued to migrate to the Middle East despite the reported precarious conditions of work that such workers face while there? What attempts has the Ugandan public sector made to streamline working conditions for women and girls in the Middle East? What forms of resilience or non-resilience does the public sector portray in managing female Ugandan migrant workers to the Middle East? What more can be done by the public sector of Uganda to mitigate the plight of female migrant workers in the Middle East? The study used documents review analysis method plus interviews of two purposively selected senior labour officers from the Ministry of Gender, Labour and Social Development in Uganda. The data management processes involved qualitative methods of primary and secondary data. The findings suggest that the envisaged economic benefits from migration have overshadowed all the risks involved, including life-threatening risks, which the female labour migrants face in the Middle East. I argue that the massive female labour migration to Middle East existing today (although not a crime) is a pointer to the weaknesses of the public sector of Uganda that has failed to create sufficient employment opportunities in the country and has thereby compelled the citizens to find alternative occupations abroad. I, therefore, recommend that the public sector should not only smoothen the processes of migration but pay more attention to the national labor force retention strategies.

Teacher Rewards and Learner Academic Performance in Private Secondary Schools in Arua City

2024-12-16T06:31:38+00:00

Declining learner academic performance has been manifested in most private secondary schools in Arua City, and teachers are facilitators of learning who need to be rewarded, necessitating this study on teacher rewards and learner academic performance. Its objective was to examine the relationship between teacher reward and learner academic performance in private secondary schools in Arua City. Informed by Abraham Maslow’s theory, the study used a cross-sectional survey design and quantitative and qualitative methods on a sample of 156 respondents. The schools were clustered into rural and urban areas and stratified according to similar characteristics. Purposive sampling was used to select administrators and a random sample to appoint teachers. Quantitative data analysis employed descriptive statistics involving frequencies and percentages and inferential statistics using Pearson correlation, while qualitative research applied group data into themes. Based on the findings, it was clear that a strong positive correlation (r = 0.6) existed between teacher reward and learner academic performance. In particular, improvement in praises and gifts to teachers improved learner academic performance. The coefficient of determination R2 = 0.445. Significance of the correlation p = 0.000 that justifies the conclusion that teacher reward significantly explained learner academic performance in private secondary schools in Arua City. Reward, especially low salaries and fringe benefits, limited financial performance bonuses advanced to teachers, accounted for decrease in learner academic performance by 36.0%. The study recommends supporting teacher reward initiatives in private secondary schools, especially regarding financial performance bonuses, salaries and fringe benefits that were not catered for to improve learner academic performance.

Oral History as a Social Tool for National Transformation

2024-12-16T06:31:50+00:00

Oral history, as documentary heritage, is a general trio umbrella term to refer to a collection of cultural heritage (content), genres (form), and practices of people (oral traditions). Such heritage includes collections in memory institutions (museums, libraries, archives) in such formats as books and manuscripts and oral history selected based on time, place, people, subject and theme, form, and style. As a collective property, oral history tells people’s history and helps the present generation to understand their place in history as a way of promoting societal integration and a driver of socioeconomic growth and transformation. One strategy to aid society transformation is using oral history as a social tool for understanding individual experiences, within a specific historical, cultural and social and individual testimony experience to transform the society. Using a systematic review, the article’s literature on oral history addresses the classical, colonial, and contemporary reminiscences. Echoing on the global opportunities on documentary heritage, the article illuminates the African agenda on oral history with specific examples from Uganda. Using the foundational principle of the seven spheres of influences of transformation of society, the article exposes the place of oral history as a social tool for national transformation.