The study examined the Credit Management and Performance of an Organization: A Case Study of Centenary Bank Gulu Branch. The study aimed at establishing the effect of credit appraisal practices on loan portfolio performance in Centenary Bank, examining the effect of credit monitoring practices on loan portfolio performance in Centenary Bank and analyzing the effect of credit recovery procedures on loan portfolio performance in centenary Bank. In this study, a case study research design was adopted, stratified random sampling and purposive sampling techniques were used to select a sample of 92 employees from a population of 120 respondents. Out of 82 questionnaires administered only 68 respondents returned questionnaires making a response rate of 83% and out of 10 interviewees targeted only 8 interviewees responded making a response rate of 80%. The data was collected using questionnaires and interviews and analysis was done using regression analysis, and correlation coefficients for the quantitative findings. Findings revealed that credit appraisal practices significantly and positively affect loan portfolio performance in Centenary Bank (adjusted R2 =0.727*, pvalue = 0.000), secondly findings revealed that credit monitoring practices significantly and positively affect loan portfolio performance in Centenary Bank (Adjusted R2 = 0.501*, p-value = 0.000) and thirdly, the findings revealed that credit recovery procedures significantly and positively affect loan portfolio performance in Centenary Bank (adjusted R2 =0.780*, p value= 0.000). For qualitative findings, data was coded, correctly synthesized and patterns generated which were used to put qualitative data into context and findings were interpreted in line with the research objectives which enabled the assessment of literature reviews to reach a conclusion. The study concluded that all outstanding loans in the loan portfolio were continuously reviewed & closely monitored. Centenary bank had ensured that reviews were done on the collection policies to improve credit management. The study further recommended that Banks should value all information about the customers with a high level when doing their credit assessment because the information they may consider to be less important could be the cause of a failure in their decisions or, it could be the ware from which the customer’s default arises.

This study focused on customer satisfaction and sales performance in Centenary bank. In this study the customer satisfaction (measured by perceived quality, perceived value and service delivery attributes) was the independent variable and sales performance (measured by profit margin, sales targets and average purchase value attributes) was the dependent variable. The study used cross sectional design which enabled the researcher to draw the samples from the population over a short period of time. Primary data and secondary data collection methods were used. Quantitative methods were used to collect and analyze the data. The research findings shown by correlation analysis generally indicated that there was a significant positive relationship between the customer satisfaction measured by perceived quality, perceived value and service delivery) and the sales performance measures (profit margin, sales targets average purchase value). The study showed that there existed a high positive and significant correlation between service delivery and sales performance with r=.527 and p=.000<.01. The significant value p = .000 < .01, implied that the relationship between service delivery and sales performance was of high importance. Therefore, the bank management needs to put effort on service delivery.

This study sought to examine the effects that debt financing had on the financial performance of selected small and medium scale enterprises located within Kabale Municipality, Uganda. A sample of 66 enterprises was chosen from the municipality's SME sector which spanned various industries including manufacturing, services and retail. Primary data was collected through structured questionnaires administered to owners or senior managers of the enterprises, while secondary financial data covering a 5-year period from 2014 to 2018 was obtained from the firms' annual reports and accounts. Various measures of financial performance were employed as dependent variables in the study including return on assets, return on equity, debt-equity ratio, asset turnover ratio and net profit margin. From the findings, a multiple regression result was computed to forecast financial performance of SMEs from Trade Credit, Short-Term and Long-Term Loans. These variables statistically significantly predicted Socioeconomic growth, F (3, 55) = 3.013, p < .05, (that is, the regression theory is a good fit of the data), R2 = .148. All three variables added statistically significantly to the prediction, p < .05. The findings established that while moderate use of debt, especially long-term loans, helped improve productivity and profitability for some growing SMEs through acquiring assets, excessive reliance on debt beyond a certain threshold served to diminish returns and potentially plunge financially weaker firms into distress. In relation to the third objective, the study recommends that given trade credit seems to appeal to most of the enterprises in the region, financial institutions could consider having some promotions that specifically target other enterprises that have not yet embraced trade credit to do so.

The study aimed at electronic banking and its impact on customer satisfaction with a case study of Finance Trust bank Nansana branch and it was guided by the following objectives; To establish the relationship between e-funds transfer and customer satisfaction of Finance Trust Nansana branch, to examine the relationship between telephone banking and customer satisfaction of Finance Trust Nansana branch and to assess the relationship between internet banking and customer satisfaction of Finance Trust Nansana branch. The study population consisted of 215 respondents (Finance Trust Nansana branch human resource manual, 2013). These consisted of 10 administrative bank managers and 120 lower bank officials using main branch and 85 customers. The administrators were chosen because they had the responsibility of overseeing the implementation of the electronic banking in the bank. Findings shown that there was a significant positive correlation (rho = .669) between E-funds transfer services and customer satisfaction. These findings were subjected to a test of significance (p) and it is shown that the significance of the correlation (p = .022) was less than the recommended critical significance at 0.05. Finance Trust Bank Nansana Branch should ensure security and privacy. Security features should be considered an important issue by the bank because internet banking users are more favorably inclined toward using it when they perceive that the information provided during the banking transactions is secure, and third parties will not have access to it. Finance Trust Bank Nansana Branch managers should monitor and evaluate the usage of the implemented technologies.

The purpose of this study was to research on the impact of electronic banking on the performance of Stanbic Bank Ltd – Iganga Branch. The reason of this study was to examine the various services provided through e-banking at Stanbic Bank Ltd, to determine the impact of e-banking to the profitability of Stanbic Bank Ltd limited Iganga Branch, to establish the relationship between e-banking and financial performance of Stanbic Bank Ltd, Iganga Branch. In this study qualitative and quantitative descriptive research design and correlation survey was used in analyzing and acquiring clear information which was later used to grade the variables of the study. The researcher sampled 84 respondents which comprised of both male and female of which assistant manager, low level manager, middle level manager and the majority where customers answered questions. For the purpose of gathering all the necessary data, the researcher used interviews, questionnaires, literature analysis to obtain the data. The study findings indicate that Stanbic Bank Ltd, Iganga Branch provide various e-banking services but should do improvements in the mobile banking facility to achieve more success in e-banking. In the determining it’s impacts (e-banking) to financial performance, electronic banking is highly effective but there should be increased customer access to it because it is still low, and finally the relationship between e-banking and financial performance is revealed that there is a strong positive relationship. The researcher therefore recommends that, policy makers should consider e-banking in the formulation of policies governing the banking institution because of the technological development and the expected switch from physical branch network. E-banking is being used to improve financial operations in commercial Banks and Stanbic Bank Ltd, Iganga Branch should continue using and adopting new modes of e-banking in their operations.

This study investigated the impact of entrepreneurship development on the socio economic development of Town council Bamunanika county Luwero district. The study adopted economic entrepreneurship theories such as neoclassical theory which looks at instances of pure exchange and transpire in an economic system, classical theory which looks at entrepreneurship as the virtues of free trade, specialization, and competition, economic and an Austrian market process (AMP) which looks at entrepreneurship as a driver of market-based systems which functions as an enterprise that create something new with results in processing an impulse for the market economy. The study was guided by three research questions namely; to examine the impact of entrepreneurship development education programs on social economic development of Town council, to establish the effect of trade license fares on infrastructural development of Town council and to determine the role of entrepreneurship development programs in reducing unemployment in Town council Luwero district. Using data from a sample of 83 participants, the researcher established that entrepreneurship development plays a significant role in promoting literacy through skill building and acquisition, facilitating health cares, schools and other infrastructure development, discourage unemployment and is one of the employing sectors in the town council. From the findings, 69 (83%) of the respondents agreed that entrepreneurship development led to the formation of organizations within the society while 10 (12%) disagreed and 4 (5%) were not sure of the statement. In addition, more than half of the majority 51 (61%) agreed that entrepreneurship development created safe and effective competition among the society while 27 (33%) disagreed and 5 (6%) were not sure. The study recommends that the town council should motivate its entrepreneurs to take entrepreneurship education programs very seriously and learn the relevant skills, knowledge and techniques, the ministry of trade and other related institutions should advise entrepreneurs on how to pay for their tax fares and as well as enacting fare taxes to entrepreneurs. Lastly the study recommends Town council to construct and rehabilitate the current roads with in the town council and those connecting to other centers so as to transport goods from the town council and to the town council as well as opening the town council to the outside world to effectively participate in regional and international market.

The purpose of the study was on external audit and financial performance of organizations. It was based on the following study objectives; to evaluate the impact of Audit evidence on the financial performance of centenary bank, to assess the effect of financial reporting transparency on the profitability of centenary bank and to find out the consequences of internal control effectiveness of centenary bank. The study used descriptive approach with correlation design. These were non-experimental that described the characteristics of particular individual or of a group. It dealt with the relationship between variables, testing of hypothesis and development of generalization and use of theories that have universal validity. According to the findings, institutional corrective actions exist in the bank, yet they are insufficient and ineffectual to stop fraud, money laundering, stealing of funds, corrupt practices, and corruption, among other things, despite the outside audit evidence, control effectiveness, financial reporting and transparency, and existence of external control measures. This could be as a result of staff personnel failing to follow the accounting guidelines and accounting procedures or being careless when doing their duties. Furthermore, a strong audit committee should be established, training of external auditors should be done, the capacity of the internal auditors should be increased, even if more are recruited from college graduates, the reports of the external auditors should be sent to the shareholder board and an audit committee, other than the supervising.

The external audit of public funds utilized by local governments presents an opportunity to evaluate the proper stewardship and prudence in management of scarce taxpayer resources. This study sought to examine the impact that external audits conducted by the Office of the Auditor General have had on strengthening financial oversight and accountability in the administration of public expenditures within Nebbi District. Through a review of past auditors' reports and financial statements combined with interviews of key officials, the investigation aimed to assess whether recommendations provided by external auditors have been appropriately implemented by district leadership and whether such advice has led to enhanced compliance with regulations and more judiciously controlled spending. The findings from this comprehensive case study revealed that while some recommendations were promptly acted upon, resulting in tighter controls and more transparent financial reporting, other suggestions went largely unheeded or faced impediments to complete implementation. Furthermore, interviews illuminated that additional training and follow-up is still needed to reinforce the importance of external audits in facilitating improved fiscal management practices and deterring wastage and misuse of public funds. The management of the public funds Nebbi district could perhaps hold the neck of the exterior auditing process accountable, and this jurisdiction ought to be enough to guarantee independence, a wide scope of audit coverage, appropriate selection of audited accounts, and correct measures on audit committees.

This study examined the factors affecting performance of the Procurement and Disposal Unit (PDU) in the Uganda National Agricultural Research Organization (NARO).The study sought to investigate the relationship between procurement planning and performance of the PDU, establish the relationship between contract management and performance of the PDU, examine the effect of adequacy of resources on the performance of the PDU and to analyze the relationship between professionalism and competences of the procurement staff and performance of the PDU at NARO. The study employed a sample size of 125 respondents. The results revealed that 61% of the respondents indicated that procurement plans in the PDU impacted positively on performance of PDU while the rest (39%) indicated that the procurement plans did not affect performance. Some respondents (71%) indicated that contract management influences performance of PDU to a great extent and that contract management entails appointment of contract manager, contract implementation plan, contract administration, monitoring and payment. Forty-two per cent of the respondents indicated that there were delays in payments to suppliers and this affected greatly their service delivery. Forty per cent indicated that there was lack of proper controls in management of contracts, and that the user was left alone to manage and monitor contracts; 63% of the respondents indicated that the funds allocated to the departments of procurement were largely inadequate with the rest, 37%, indicating that they were adequate. Professionalism and competence of employees should be promoted and work ethics should be observed in all procurement departments as a fundamental in the success of any organization’s performance.

This study explores the nexus between financial accounting practices and organizational performance at International Alert Uganda, an NGO specializing in conflict resolution and peacebuilding. Utilizing a mixed-methods approach, we surveyed 51 participants and analyzed their responses on financial planning, financial accountability, and financial monitoring. Results indicate a robust 97% response rate, reflecting high participant engagement. Demographic analysis reveals diverse representation across age, gender, education, and experience, enhancing the study's validity. Participants widely recognize the critical role of financial planning, accountability, and monitoring in driving organizational profitability and performance. Findings are discussed, emphasizing the interconnected impact of these financial practices. Recommendations include periodic financial planning reviews, transparent communication of accountability measures, and exploration of technology for improved monitoring. This research contributes insights for NGO financial management, guiding International Alert Uganda toward strategic financial practices for sustained impact in conflict resolution and peacebuilding. In leveraging financial monitoring, International Alert Uganda should explore technological solutions and training programs to enhance the efficiency of monitoring processes and support informed decision-making.