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.

This study investigated the effect of tax education on tax avoidance in Uganda, with a focus on taxpayers in Mbarara City. Three objectives guided the study: to assess the effect of tax knowledge on taxpayers' compliance behaviour, to examine the influence of tax awareness campaigns on tax avoidance rates, and to determine the relationship between taxpayer attitudes toward the tax system and avoidance tendencies. A cross-sectional descriptive survey was conducted with 150 respondents comprising individual taxpayers, SME operators, and tax professionals in Mbarara City. Data were collected using structured questionnaires and were supplemented by Uganda Revenue Authority administrative records for the period 2019–2023. Analysis was performed using descriptive statistics, Pearson correlation, and binary logistic regression. Results indicated that tax knowledge significantly reduced tax avoidance behaviour (β = −0.412, p < 0.001), tax awareness campaigns were significantly associated with reduced avoidance tendencies (OR = 0.44, p < 0.01), and positive taxpayer attitudes toward the tax system were negatively correlated with avoidance behaviour (r = −0.58, p < 0.001). The study concluded that strategic investment in tax education significantly curtailed tax avoidance in Mbarara City. The study recommended enhanced URA taxpayer education programmes, incorporation of tax literacy into formal education curricula, and improved transparency in public expenditure to cultivate positive taxpayer attitudes.

This study examined the effect of workplace conflict management on employee relations at the National Water and
Sewerage Corporation (NWSC) in Kampala, Uganda. The research was motivated by increasing reports of interpersonal and structural conflicts within public utility organisations in Uganda, which had adversely affected service delivery and staff morale. The study adopted a cross-sectional survey design with both quantitative and qualitative approaches. A sample of 120 respondents was selected from NWSC Kampala using stratified random sampling. Data were collected through structured questionnaires and key informant interviews, then analysed using descriptive statistics and regression analysis via SPSS version 25. The findings revealed that negotiation (β=0.412, p

This study examined the effects of contract management on service delivery at Mulago National Referral Hospital (MNRH) in Central Uganda. Using a cross-sectional survey design, primary data were collected from 148 respondents comprising procurement officers, contract managers, clinical heads, and administrative staff. The study employed descriptive statistics, Pearson correlation analysis, and multiple linear regression to establish the relationship between contract management dimensions contract formulation, contract implementation, and contract monitoring and service delivery outcomes including availability of medical supplies, timeliness of care, and patient satisfaction. Findings revealed that contract management significantly and positively influences service delivery (β = 0.614, p < 0.01). Contract monitoring emerged as the strongest predictor (β = 0.382, p < 0.001), followed by contract implementation (β = 0.271, p < 0.01) and contract formulation (β = 0.198, p < 0.05). The study concludes that strengthening contract management systems is imperative for improving public health service delivery in Uganda's referral hospitals.

This study examined the influence of education art on students’ cognitive development, creative expression, and academic performance in selected secondary schools in Gulu District. A mixed-methods approach was employed, where data were collected from 150 students and 15 teachers using questionnaires and interviews. The study specifically assessed how different forms of education art such as visual arts, music, drama, and curriculum-based creative activities contributed to problem-solving skills, academic performance, and creativity development. The regression analysis results revealed that education art had a strong and statistically significant positive effect on students’ problem-solving and critical thinking skills (R² = 0.62, p < 0.001). Among the predictors, drama and role play (β = 0.35), visual arts engagement (β = 0.31), and music
and rhythm activities (β = 0.28) were the most influential contributors. Similarly, creative expression significantly influenced academic performance (R² = 0.58, p < 0.001), with classroom creativity support (β = 0.38) and creative writing (β = 0.33) emerging as key determinants. Furthermore, institutional and teacherrelated factors significantly shaped educators’ perceptions of creativity development (R² = 0.66, p < 0.001), with teacher training in art methods (β = 0.34) and availability of art resources (β = 0.30) showing strong effects. The study concluded that education art plays a crucial role in enhancing students’ cognitive abilities, academic achievement, and creativity development. It further established that both instructional practices and institutional support systems are essential in maximizing the benefits of art education. Therefore, the study
recommended increased investment in art education programs, improved availability of learning resources, and enhanced teacher training in creative and artistic instructional methods to strengthen learners’ critical thinking and creativity skills.

Auditing serves as a fundamental pillar of corporate governance, providing independent assurance that organisational
resources are managed with integrity, efficiency, and accountability. In the public sector, the stakes are particularly high: the misuse of public funds deprives citizens of essential services and erodes democratic accountability. This study investigates the impact of auditing encompassing both internal and external audit functions on corporate governance quality at the Kampala Capital City Authority (KCCA), Uganda's principal urban management authority. Anchored in Legitimacy Theory and Public Accountability Theory, the study employs a mixed-methods design. Primary data were gathered from 143 respondents including KCCA management, internal audit staff, Directorate officers, and members of the KCCA Authority Board, supplemented by analysis of audit reports, Inspectorate of Government reports, and Office of the Auditor General findings for 2017–2023. The study assesses internal audit effectiveness, external audit impact, audit committee functioning, and follow-up on audit recommendations. Findings reveal that effective internal audit reduces governance risk indicators by 52% and that implementation of Auditor General recommendations is positively correlated with reduced audit queries (r=0.713, p

This study investigated the impact of auditing on corporate governance at the Kampala Capital City Authority (KCCA). Given Uganda's commitment to improving public sector governance and accountability, understanding the role of auditing in strengthening governance structures is critical. A mixed-methods approach was employed, and data were collected from 95 respondents comprising KCCA employees, auditors, councillors, and civil society representatives. Findings revealed a significant positive relationship between auditing effectiveness and corporate governance quality at KCCA (r = 0.76, p < 0.01). Specifically, internal auditing was found to be a stronger predictor of governance quality than external auditing at KCCA, highlighting the importance of robust internal audit functions in public sector entities. The study recommends strengthening KCCA's internal audit capacity, ensuring board independence, and improving public disclosure practices.