The study examined the adoption of the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) and its influence
on the financial performance of Small and Medium Enterprises (SMEs) in Kampala, Uganda. Using a quantitative
cross-sectional design, data were collected from 310 SME operators across Kampala’s five administrative divisions.
Descriptive statistics and Pearson correlation analysis were employed to analyze levels of awareness, adoption, and
incentives for EFRIS use, as well as their relationship with SME performance. The findings showed that SMEs had a
moderate level of awareness of EFRIS but comparatively lower levels of actual adoption, indicating a gap between
knowledge and practice. Human and cognitive factors such as training, digital literacy, and positive perceptions
strongly supported adoption, while infrastructural and institutional factors including internet connectivity, technical
support, and government incentives, were only moderate and constrained effective use. Correlation results revealed
significant positive relationships between EFRIS awareness, adoption, and SME performance, particularly in terms of
profit growth and financial reporting accuracy. The study concludes that strengthening incentives, infrastructure, and
technical support is essential for enhancing sustained EFRIS adoption and improving SME performance in Uganda.

This study examined the influence of operational disruption, access to resources, and market uncertainty on the financial performance of small-scale businesses in Kakoba Division, Mbarara City, Uganda. A descriptive crosssectional survey design was employed, with data collected from 145 respondents. Data were analyzed using descriptive statistics, Pearson correlation, and regression analysis. The results indicated that operational disruption had a significant negative relationship with financial performance (r = -0.64, p < 0.01) and was a significant negative predictor, explaining 41% of the variance in financial performance (R² = 0.41, β = -0.64). Access to resources demonstrated a strong positive correlation with financial performance (r = 0.721, p < 0.01) and was the strongest positive predictor, explaining 52% of the variance on its own (R² = 0.52, β = 0.721). Market uncertainty showed a significant negative relationship (r = -0.68, p < 0.01) and was a substantial negative predictor, accounting for 46% of the variance in financial performance (R² = 0.46, β = -0.68). The multiple regression model revealed that these three factors collectively explained 67% of the variance in financial performance (R² = 0.67, F(3,141) = 95.84, p < 0.001). The findings align with the Dynamic Capabilities Theory, highlighting that resource access
is the most critical factor for resilience, while operational and market shocks are significant threats. The study recommends that policymakers and business stakeholders develop interventions aimed at improving access to financial and digital resources, building robust supply chains, and enhancing market intelligence systems to boost the performance and sustainability of small-scale businesses.

This study investigated the influence of digital banking adoption on loan performance in selected microfinance institutions
(MFIs) in Mukono District, Uganda. The research specifically examined the effects of Mobile Banking Services (MBS),
Management Information Systems (MIS), and Digital Loan Processing Systems (DLPS) on loan repayment efficiency, portfolio
quality, and overall financial performance. A descriptive cross-sectional survey design was employed, targeting 92 respondents,including branch managers, credit officers, IT/digital banking staff, and active clients. Data were collected using structuredquestionnaires and analysed using both descriptive and inferential statistics, including means, standard deviations, Pearsoncorrelation, and regression analysis via SPSS.
The findings revealed that respondents generally agreed that MBS, MIS, and DLPS significantly enhance loan performance.
Descriptive statistics indicated mean scores ranging from 4.05 to 4.25, reflecting a high level of agreement among respondents.Pearson correlation analysis demonstrated positive and significant relationships between each digital banking variable and loan performance (p < 0.05). Regression analysis showed that digital banking adoption explains 68% of the variance in loan performance, highlighting its critical role in enhancing operational efficiency and customer satisfaction.
The study concludes that digital banking technologies are essential tools for improving loan repayment compliance, minimizing defaults, and enhancing the overall performance of MFIs. Recommendations include expanding mobile banking platforms, integrating advanced MIS for predictive credit monitoring, and enhancing digital loan processing systems to ensure efficiency and reliability. The study provides empirical evidence to guide policymakers, MFI management, and stakeholders in leveraging digital innovations to strengthen financial inclusion and loan performance. Keywords: digital banking adoption, mobile banking services, management information systems, digital loan processing, loan performance, microfinance institutions, Mukono
District

The study examined the relationship between parental socio-economic status and pupils' performance in Primary
Leaving Examinations (PLE) in government primary schools in Buyinja Sub-county. Socio-economic status was
measured through parental income, educational attainment, and occupational status. A cross-sectional survey design
was adopted, and data were collected from 473 respondents comprising pupils, parents, and teachers. Structured
questionnaires and interview guides were used as instruments. Results revealed a statistically significant positive
relationship between all three SES indicators and PLE performance. Pupils from higher-income households, with
better-educated parents, and parents in professional occupations consistently attained higher PLE grades. The study
concluded that parental socio-economic status was a strong predictor of academic achievement at the primary level in
Buyinja Sub-county. It was recommended that government and education stakeholders design targeted support
interventions for pupils from economically disadvantaged households to bridge persistent performance gaps.

This study examined the impact of the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) on the
performance of small and medium enterprises (SMEs) in Kampala District, Uganda. Although EFRIS is mandatory,
many SMEs primarily use the system for tax compliance, with limited understanding of its broader business benefits.
Using a mixed-methods research design, the study targeted SMEs registered under the EFRIS system in Kampala
District. A sample of 150 SMEs was selected through a combination of stratified and purposive sampling techniques.
Quantitative data were collected using structured questionnaires and analyzed using descriptive statistics, Pearson
correlation, and multiple regression analysis with the aid of Statistical Package for the Social Sciences (SPSS) Version
26. Qualitative data were gathered through semi-structured interviews with selected SME owners, managers,
accountants, and Uganda Revenue Authority officers and analyzed thematically. The findings revealed that effective
and integrated use of EFRIS significantly improves SME financial performance and operational efficiency. Ease of
use and system accessibility were found to positively influence operational efficiency, while increased awareness of
EFRIS functionalities significantly reduced tax compliance costs. The study concluded that EFRIS should be
promoted not only as a tax compliance tool but also as a strategic business management system. Continuous training,
improved system usability, and enhanced awareness campaigns by policymakers and tax authorities are recommended
to maximize the performance benefits of EFRIS for SMEs.

The informal sector constituted a critical component of Uganda's economy, particularly within urban centres such as
Kampala. This sector predominantly comprised small-scale enterprises, including those operating outside formal
registration frameworks or relying primarily on manual, paper-based systems for transactional record-keeping. Despite
their significant contribution to employment generation and local livelihoods, these enterprises often exhibited low
levels of tax compliance, thereby constraining the government's efforts to mobilise domestic revenue effectively. In
response to these challenges, the Uganda Revenue Authority (URA) introduced the Electronic Fiscal Receipting and
Invoicing Solution (EFRIS) in 2021, aimed at enhancing transparency, streamlining tax administration, and reducing
revenue leakages. While EFRIS principally targeted registered taxpayers, it was increasingly extended to informal and
semi-formal businesses that previously operated without digital tools, requiring them to adopt electronic invoicing
and fiscal devices. This policy initiative represented an effort to integrate such enterprises into the formal tax system
and promote voluntary compliance.
Accordingly, this study sought to examine the extent to which EFRIS adoption influenced tax compliance among
informal sector operators in Kampala District, with a specific focus on businesses transitioning from manual to digital
systems. The research thus situated the informal sector within the context of technological tax interventions, offering
insights into both behavioural and systemic determinants of compliance.

The study examined the effect of financial management practices on the profitability of small and medium enterprises (SMEs) in Bundibugyo District, Uganda. SMEs play a vital role in employment creation and local economic development; however, many SMEs in Bundibugyo District had continued to record low profitability and high failure rates, largely attributed to weak financial management practices. The study was guided by three specific objectives: to examine the effect of budgeting practices on the profitability of SMEs, to assess the relationship between cash flow management and SME profitability, and to evaluate the influence of financial record-keeping practices on SME profitability in Bundibugyo District. The study was anchored on the Pecking Order Theory and the Resource-Based View (RBV) Theory. The Pecking Order
Theory assumed that SMEs prioritized internal financing due to limited access to external credit, emphasizing the importance of effective internal financial management for profitability. The ResourceBased View theory assumed that internal capabilities such as budgeting, cash flow control, and recordkeeping constitute strategic resources that enhance firm performance. These theories were relevant inexplaining how internal financial practices influenced profitability in resource-constrained rural settings. A descriptive cross-sectional research design with a quantitative approach was adopted. The target population comprised 337 SME owners, managers, employees, and key stakeholders in Bundibugyo District, from
which a sample size of 267 respondents was selected using census and simple random sampling techniques.
Data were collected using structured questionnaires. Data analysis was conducted using the Statistical Package for Social Sciences (SPSS), employing descriptive statistics, Pearson correlation analysis, and multiple regression analysis. Findings revealed that budgeting practices had a significant positive effect on profitability, with an overall mean score of 3.60 (SD = 1.31), indicating moderate to high adoption of budgeting practices among SMEs.
Pearson correlation results showed a strong positive relationship between budgeting practices and profitability (r = 0.621, p < 0.01). Cash flow management also demonstrated a significant positive relationship with profitability (r = 0.684, p < 0.01), indicating that SMEs that effectively managed cash inflows and outflows recorded higher profit margins. Furthermore, financial record-keeping practices were found to have a statistically significant influence on profitability (r = 0.657, p < 0.01), with SMEs maintaining complete and regularly updated records reporting better financial performance. Regression analysis indicated that financial management practices jointly explained 58.3% (R² = 0.583) of the variation in SME profitability. The study concluded that financial management practices significantly influenced the profitability of SMEs in Bundibugyo District. Budgeting practices, cash flow management, and financial record-keeping were identified as critical determinants of SME profitability. The study recommended that SME owners and managers should strengthen budgeting, cash flow monitoring, and record-keeping practices, while government agencies and development partners should enhance financial literacy training and provide targeted support programs to improve SME profitability and sustainability.

This study examined the relationship between garden exploration and students' academic performance in
selected secondary schools in Mukono District, Uganda. Grounded in and Guided by John Dewey's
Experiential Learning Theory, the research adopted a mixed-methods approach that combined correlational
design with qualitative inquiry. Data were gathered from 264 respondents who were students and school
stakeholders using structured questionnaires and semi-structured interviews. Quantitative findings
portrayed a strong positive correlation between garden exploration and academic performance (r = .742, p <
.005), with gardening activities explaining 55% of the variance in performance (R² = .550). Qualitative
analysis identified that garden exploration enhances problem-solving skills and the practical application of
theoretical knowledge. The study concluded that structured garden exploration is a crucial experiential
learning tool that significantly enhances academic outcomes and contributes to academic success.
Limitations included reliance on self-reported data and focus on one district, which affected generalization.

The study examined head teachers’ leadership strategies and teachers’ performance in selected public secondary
schools in Kanungu District, Uganda. Its objectives were to determine the relationship between head teachers’ leadership strategies and teachers’ preparedness, content mastery, content delivery, and assessment. A crosssectional research design was employed, and data were collected using interviews and questionnaires. Findingsrevealed that democratic, supportive, and transformational leadership strategies strongly influenced teachers’ preparedness, with supportive leadership being the most effective in creating a motivating work environment.
Democratic and transformational strategies further enhanced collaboration, creativity, and adoption of innovative teaching practices. Regarding content mastery, supportive, democratic, visionary, and transformational strategies positively influenced teachers’ knowledge, with supportive leadership having the greatest impact through mentoring and promoting long-term professional growth. Visionary and democratic leadership enhanced professional development and collaborative curriculum practices, while transformational leadership encouraged innovative and research-based teaching approaches. In content delivery, supportive, democratic, and visionary strategies positively affected teaching effectiveness, with supportive leadership boosting mentorship, professional development, and teacher confidence. Democratic leadership promoted
creativity and learner-centered teaching, while visionary leadership supported structured lesson delivery and strategic clarity. For teacher assessment, supportive, democratic, and visionary leadership improved practices, with supportive leadership providing tools, training, and encouragement, democratic leadership promoting inclusive and innovative methods, and visionary leadership encouraging strategic, valid, and learning-focused assessment. The study recommended that head teachers should adopt supportive leadership practices to create a positive and motivating work environment, enhance teachers’ readiness and commitment, and promote continuous professional growth and well-being among staff.

The study investigated the influence of staff training and development on service delivery and organizational capacity
at All Saints Church, Nakasero, Kampala. Employing a cross-sectional survey design, data were collected from 114
respondents including clergy, staff members, and volunteers. The findings demonstrated that systematic training
interventions significantly enhanced service quality, with 83.3% of respondents reporting improved performance
following participation in development programs. Results indicated strong positive correlations between training
frequency, skill development, and organizational effectiveness. The study concluded that continuous professional
development constitutes a critical driver of organizational capacity and service excellence in non-governmental
religious institutions. Recommendations emphasized establishing structured training frameworks, allocating adequate
resources for capacity building, and implementing systematic evaluation mechanisms to ensure training effectiveness
and sustainability.