Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
Effect Of Period Debtors Take To Clear Their Debts And Financial Performance Of UNICEF Uganda.
Musubika Juliet, Babirye Shamirah
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 5, No. 1 |
| Published | 31 January 2026 |
| ISSN | 3006-4384 |
Abstract
This study investigated the effect of the period debtors take to clear their debts and financial performance of UNICEF Uganda. The research employed a cross-sectional survey design utilizing both quantitative and qualitative methodologies to examine how debtor payment periods influenced the financial health and operational effectiveness of the organization. Data were collected from 186 respondents, including finance officers, accounts receivable staff, program managers, budget analysts, senior management, and selected partner organizations in UNICEF Uganda. The study utilized questionnaires, interview guides, and financial document analysis as primary data collection instruments. Results revealed a significant negative relationship between debtor payment periods and financial performance (r = -0.742, p < 0.001). The findings indicated that 79.6% of respondents reported that prolonged debtor payment periods negatively affected cash flow management, while 76.3% noted adverse impacts on program implementation timelines. The study found that average debtor collection periods of 87.4 days significantly constrained liquidity, with 68.8% of receivables exceeding the standard 60-day payment terms. Additionally, the research established that extended debtor payment periods reduced working capital efficiency by 64.2%, increased borrowing costs by 42.7%, and delayed program activities in 71.5% of cases where payments were overdue beyond 90 days. The study concluded that prolonged debtor payment periods significantly undermined financial performance in UNICEF Uganda through cash flow constraints, reduced operational efficiency, increased financing costs, and delayed achievement of programmatic objectives. Recommendations included implementing stricter credit management policies, enhancing debtor assessment and monitoring systems, establishing clear payment terms with enforcement mechanisms, strengthening follow-up procedures for overdue accounts, and developing strategic partnerships that prioritized timely settlement of obligations to ensure optimal financial performance and uninterrupted program delivery.
Keywords
Debtor payment period
financial performance
accounts receivable
cash flow management
Cite This Article
Musubika Juliet & Babirye Shamirah (2026). Effect Of Period Debtors Take To Clear Their Debts And Financial Performance Of UNICEF Uganda. Metropolitan Journal of Academic Multidisciplinary Research, 5(1). https://journals.miu.ac.ug/pages/article.php?article_id=596
More in This Issue
View full issue →
11
Relationship Between Control Environment And Financial Performance Of Private Organizations In Kagadi Town Council, Kagadi District
Control environment
financial performance
internal controls
private organizations
12
Relationship Between Customer Analysis And The Performance Of Agro-Businesses In Selected Sub- Counties Of Bushenyi District.
Customer analysis
agro-business performance
customer needs assessment
Bushenyi District
13
Relationship Between E-Funds Transfer And Customer Satisfaction Of Centenary Bank Entebbe Branch.
E-funds transfer
customer satisfaction
electronic banking
digital financial services
14
Relationship between Number of Pick up and Drop off Stops towards Academic Performance of Learners in primary schools within Nansana division, Wakiso District, Uganda.
School transport
pick-up stops
drop-off points
academic performance
15
Relationship Between Procurement Efficiency And Customer Acquisition By Organizations In Nansana Municipality.
Procurement efficiency
customer acquisition
supply chain management
organizational