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 examined the relationship between external auditing and the financial performance of Sebbi International
Limited, Entebbe, Uganda. The study was motivated by growing concerns about the role of external auditors in enhancing organizational financial accountability, transparency, and performance. Using a mixed-methods research design, data were gathered from 82 respondents comprising management staff, accountants, auditors, and board members. Structured questionnaires and interview guides were employed as data collection instruments. Descriptive and inferential statistics, including Pearson correlation and regression analysis, were used to analyze quantitative data.
Findings revealed a strong positive relationship between external auditing quality and financial performance (r = 0.78,
p < 0.01). The study concluded that external auditing significantly improves financial reporting quality, reduces misstatements, and enhances investor confidence. It recommended that Sebbi International Limited strengthen its
engagement with accredited external auditors and adopt international financial reporting standards to sustain financial
growth.

This study investigated the relationship between technological advancements and business growth at Airtel Uganda.
The telecommunications sector in Uganda has undergone significant transformations driven by rapid technology adoption, mobile money innovations, network infrastructure expansion, and digital service diversification. Employing a descriptive and correlational research design, data were gathered from 120 respondents, including Airtel Uganda employees, management staff, and enterprise customers. Findings demonstrated a strong positive correlation between technological advancement adoption and business growth indicators including subscriber base growth, revenue expansion, and market share (r = 0.81, p < 0.01). Regression analysis established that network infrastructure quality and mobile financial technology were the most significant predictors of business growth. The study concluded that sustained investment in technology is indispensable for business growth in Uganda's competitive telecommunications sector and recommended increased investment in 5G infrastructure, artificial intelligence, and digital payment systems.

Savings and Credit Cooperative Organisations (SACCOs) have emerged as vital financial intermediaries in Uganda's inclusive finance architecture, extending credit and savings services to populations largely excluded from formal banking. However, persistent concerns about governance failures, financial mismanagement, and institutional collapse have undermined public confidence and limited the sector's developmental impact. This study investigates the relationship between corporate governance practices and financial performance among SACCOs in Wakiso District, Uganda. Drawing on the Agency Theory and Stewardship Theory frameworks, the study employs a correlational cross-sectional research design. Primary data were collected through structured questionnaires administered to board members, managers, and members of 28 registered SACCOs, complemented by financial statement analysis spanning 2018–2022. Corporate governance was operationalised through board composition, transparency and disclosure, member participation, and regulatory compliance. Financial performance was measured through return on assets, loan portfolio quality, operational self-sufficiency, and member savings growth. Regression analysis reveals that board composition (β=0.412, p

This study examined the effects of varying soil moisture levels on the growth and yield of tomatoes in Nakoma SubCounty, Bugiri District, Uganda. Tomato production in Uganda is increasingly threatened by erratic rainfall patterns and inadequate irrigation practices, making soil moisture management a critical factor in ensuring food security and farmer livelihoods. A field experiment was conducted over two growing seasons (March–June and August–November 2023) using a Randomized Complete Block Design (RCBD) with four moisture treatments (40%, 60%, 80%, and 100% Field Capacity) replicated three times. Findings revealed that 80% field capacity moisture levels produced optimal tomato growth and yield, with a mean yield of 28.4 tonnes per hectare. Excessive moisture (100% FC) reduced yield due to root hypoxia and disease incidence, while deficit moisture (40% FC) severely stunted plant growth. The study recommends implementation of drip irrigation systems in Bugiri District to achieve optimal soil moisture management.