This study examined the relationship between audit quality and financial reporting performance at Centenary Bank Mukono Branch, Uganda. The study was guided by three objectives: to assess the effect of auditor independence on financial reporting quality, to examine how audit firm size influenced financial reporting accuracy, and to determine the relationship between audit tenure and the reliability of financial statements. A cross-sectional survey design was adopted, and primary data were collected from 80 respondents comprising internal auditors, finance officers, branch managers, and senior accountants using structured questionnaires. Secondary data were sourced from Centenary Bank's financial reports for the period 2018–2023. Data were analysed using descriptive statistics, Pearson correlation, and multiple regression analysis. The findings revealed that auditor independence had a strong positive effect on financial reporting quality (r = 0.74, p < 0.01), audit firm size was significantly correlated with financial reporting accuracy (r = 0.68, p < 0.01), and audit tenure negatively affected financial statement reliability beyond a six-year threshold. The study concluded that improving audit quality mechanisms significantly enhanced financial reporting performance at Centenary Bank Mukono Branch. Recommendations included mandatory partner rotation, strengthening audit committee oversight, and enforcing auditor independence standards aligned with International Standards on Auditing.

This study examined the relationships among business risk management, capital structure, and financial performance of SMEs in Nakaseke District, Uganda. A correlational cross-sectional design was employed with 164 SME owners and managers selected through stratified random sampling from a population of 380 registered SMEs. Business risk management was measured by risk identification, risk mitigation, and risk monitoring practices. Capital structure was
assessed through debt-to-equity ratios, equity financing, and retained earnings utilization. Financial performance was measured by profitability, liquidity, and business growth. Multiple regression analysis yielded R² = 0.538, indicating that business risk management and capital structure jointly explain 53.8% of variance in SME financial performance. Risk mitigation (β = 0.361, p < 0.001) and equity financing (β = 0.298, p < 0.001) were the strongest predictors. The study recommends that SMEs in Nakaseke formalize their risk management practices and diversify capital structures to reduce over-reliance on short-term debt.

This study investigated the relationship between business risk management, capital structure, and the financial performance of small and medium enterprises (SMEs) in Nakaseke District, Uganda. Guided by a descriptive correlational research design, the study drew a sample of 148 SME owners and managers from a target population of 412 registered enterprises. Data were collected using structured questionnaires and key informant interviews with financial institution representatives. The study found that risk management practices encompassing risk identification, assessment, mitigation, and monitoring had a significant positive effect on the financial performance of SMEs. Capital structure decisions, particularly the ratio of debt to equity financing, also significantly influenced profitability, liquidity, and business growth. SMEs that maintained a balanced capital structure and adopted proactive risk management strategies consistently reported superior financial performance compared to those that did not. The study recommended that SME operators enhance their risk literacy, seek formal business advisory services, and develop structured capital management plans to improve financial sustainability.

Access to finance is a critical factor for the growth and sustainability of women-owned enterprises, yet women entrepreneurs in developing countries, including Uganda, often face significant barriers in securing business finance. This study investigated the challenges faced by women entrepreneurs in accessing business finance in Nakaseke District, with particular focus on the influence of collateral requirements, interest rates, financial literacy, entrepreneurial networks, and socio-cultural and institutional factors. The study employed a descriptive cross-sectional research design using a mixed-methods approach. Quantitative data were collected from 145 women entrepreneurs through structured questionnaires, while qualitative insights were obtained via semistructured interviews with key informants, including microfinance officers, local government officials, and leaders of women entrepreneurs’ associations. Data were analyzed using descriptive and inferential statistics, supplemented with thematic analysis of qualitative responses. The findings revealed that high collateral
requirements and elevated interest rates constitute the most significant barriers to formal financial access for women entrepreneurs. Financial literacy deficits and inadequate business record-keeping moderately limited access, while socio-cultural norms and discriminatory practices further constrained women’s financial autonomy. In response, women entrepreneurs relied heavily on informal financing mechanisms such as family support, rotating savings groups, and participation in women’s networks. Participation in financial literacy programs and entrepreneurial networks was found to enhance financial access, although the reach of these interventions remains limited. The study concludes that access to finance for women entrepreneurs in Nakaseke District is influenced by a combination of financial, institutional, and socio-cultural factors. Policy interventions that reduce collateral requirements, lower interest rates, promote financial literacy, strengthen entrepreneurial networks, and address socio-cultural constraints are critical to improving women’s financial inclusion. The findings provide practical guidance for policymakers, financial institutions, and development partners seeking to empower women entrepreneurs and enhance economic development at the district and national levels.

Uganda's introduction of the Competency-Based Curriculum (CBC) at the lower secondary level represents a bold restructuring of educational philosophy a shift from content transmission to skill mastery and applied learning.
However, curriculum reform is not enacted in a social vacuum. Community attitudes shaped by cultural beliefs, historical experiences of schooling, and perceptions of what education is for profoundly mediate whether curriculum innovations are embraced, adapted, or subverted at the school level. This article presents a critical analysis of stakeholder perceptions of the CBC in Uganda, drawing on survey data from 1,847 respondents across parent, teacher, student, and community leader categories in eight districts. A structural model of curriculum implementation fidelity is specified and tested through multilevel regression. The study finds that community attitude is a statistically significant predictor of curriculum implementation effectiveness, operating both directly and through its influence on teacher motivation and parental support for learning. Significant regional and socioeconomic variations in attitudes are documented, with implications for differentiated implementation strategies.

This study investigated the effect of customs clearance efficiency on procurement lead time, focusing on Maersk Freight Forwarders and selected importers operating in Kampala, Uganda. Efficient customs clearance is a critical component of supply chain management, as delays at border points significantly affect procurement planning, inventory management, and overall organizational performance. The study employed a cross-sectional quantitative research design, using structured questionnaires administered to procurement and operations staff directly involved in customs processes. The sample comprised 80 respondents selected through stratified random sampling to ensure proportional representation across staff categories. Data were analyzed using descriptive statistics to summarize respondents’ perceptions and inferential statistics, including Pearson correlation and multiple regression, to assess relationships between documentation efficiency, customs inspection procedures, ICT adoption, and procurement lead time.
The findings indicated that documentation efficiency significantly reduced procurement delays, while risk-based inspection procedures and adoption of electronic systems, such as ASYCUDA World, enhanced clearance speed and accuracy. Regression analysis revealed that ICT adoption had the strongest influence on reducing procurement lead time, followed by improvements in inspection efficiency and documentation accuracy. The study concludes that customs clearance efficiency is a critical determinant of procurement lead time, and that improvements in documentation processes, inspection procedures, and ICT systems can substantially enhance procurement performance. Recommendations include continuous staff training, adoption of advanced electronic tracking systems, and stronger coordination between customs authorities and freight forwarders to streamline processes. The study contributes to knowledge on trade facilitation and supply chain efficiency in Uganda, offering practical insights for freight forwarding companies, importers, and policymakers seeking to enhance trade competitiveness.

This study documented the development and evaluation of a web-based integrated agricultural information and market
linkage system with artificial intelligence-powered assistance for multi-sector farmers in Luuka District, Uganda. Smallholder farmers in Luuka District faced chronic challenges in accessing timely and relevant agricultural information, identifying reliable markets for their produce, and receiving expert agronomic guidance all of which contributed to persistent post-harvest losses estimated at 30–40% of total production and suboptimal farm incomes.
The study employed a Design Science Research (DSR) methodology, progressing through needs analysis, system design, prototype development, deployment, and evaluation phases. The system was developed using PHP, MySQL, JavaScript, and integrated an AI-powered chatbot using the OpenAI GPT API. System usability was evaluated using the System Usability Scale (SUS) with 45 farmer users and 10 agricultural extension officers. The developed system achieved a SUS score of 78.4 (classified as 'Good'), with particularly high scores for information accessibility (4.32/5) and market linkage functionality (4.18/5). The study concluded that the system significantly improved farmers' access to timely agricultural information and market opportunities, and recommended scaling the platform to additional districts through phased deployment and sustained government and development partner investment.

This study explored the relationship between digital taxation and e-commerce growth among informal traders at Kasita market in Kampala, Uganda. A quantitative research design was employed, drawing a sample of 136 traders through systematic random sampling from a population of 310. Digital taxation was conceptualized through three dimensions: digital tax awareness, tax compliance costs, and digital tax infrastructure. E-commerce growth was measured by online
sales volume, digital customer base expansion, and digital payment adoption. Descriptive statistics, Pearson correlation, and regression analysis were conducted using SPSS v25. Results indicated a significant negative relationship between tax compliance costs and e-commerce growth (β = -0.312, p < 0.01) and a significant positive relationship between digital tax infrastructure and e-commerce growth (β = 0.398, p < 0.001). Overall, digital taxation explained 44.7% of the variance in e-commerce growth (R² = 0.447). The study recommends simplification of digital tax obligations and investment in affordable digital payment infrastructure for informal traders.

The proliferation of Electronic Financial Management Systems (EFMS) in banking has transformed the landscape of financial accountability, offering unprecedented capacity for real-time transaction monitoring, automated controls, and comprehensive audit trails. This study examines the role of EFMS in enhancing financial accountability at Equity Bank's Nakulabye Branch in Kampala, Uganda. Guided by the Technology Acceptance Model (TAM) and the Resource-Based View (RBV), the study employs a descriptive cross-sectional design. Data were collected from 86 respondents comprising bank staff, management, and internal audit personnel through structured questionnaires, supplemented by document analysis of audit reports and transaction records for the period 2019–2023. The study assesses four EFMS components: automated transaction processing, real-time monitoring and reporting, electronic audit trails, and integrated controls. Findings demonstrate that automated transaction processing significantly reduces processing errors (r=0.647, p

External auditing plays a pivotal role in ensuring the financial integrity, transparency, and accountability of higher education institutions increasingly complex organisations that manage substantial financial resources from diverse stakeholders including students, government, donors, and lending institutions. This study examines the relationship between external auditing and financial performance at Avance International University (AIU), Uganda. Drawing on the Stakeholder Theory and Signalling Theory frameworks, the study employs a case study design incorporating quantitative financial analysis and qualitative stakeholder interviews. Data were collected from AIU's audited financial statements for 2018–2023, supplemented by surveys of 94 respondents drawn from AIU management, the finance directorate, academic leadership, the governing council, and the external audit team, as well as six key informant interviews. The study examines four external audit dimensions: auditor independence, audit quality, timeliness of audit reporting, and audit recommendation implementation. Financial performance is assessed through revenue growth, cost efficiency, surplus ratios, and donor/grant income trends. Findings reveal statistically significant positive relationships between external audit quality and revenue growth (r=0.684, p