This study assessed the impact of International Financial Reporting Standards (IFRS) adoption on the quality of financial management at Stanbic Bank, Fort Portal branch, Uganda. A descriptive correlational design was adopted, with data collected from 89 respondents comprising branch staff, auditors, and corporate clients through structured questionnaires and document review. IFRS adoption was operationalized through disclosure quality, financial statement transparency, and IFRS compliance practices. Financial management quality was measured by accuracy of financial reporting, decision-making quality, and regulatory compliance. Pearson correlation and multiple regression analyses were employed. Results indicated that IFRS adoption significantly predicts financial management quality (R² = 0.561, F(3,85) = 36.17, p < 0.001). Financial statement transparency was the strongest predictor (β = 0.421, p < 0.001), followed by IFRS compliance practices (β = 0.312, p < 0.001) and disclosure quality (β = 0.219, p < 0.01).The study concludes that IFRS adoption substantially enhances financial management quality in Uganda's banking sector.

This study investigated the impact of strategic planning on organisational growth at Harris International Uganda, with specific focus on four key dimensions: strategy formulation, strategy implementation, monitoring, evaluation, and review (MER), and communication of strategic objectives. The study adopted a descriptive cross-sectional research design and employed a mixed-methods approach to provide a comprehensive understanding of how strategic planning practices influence organisational performance. The study population comprised 150 staff involved in strategic decision-making and management, including senior managers, departmental heads, strategic planning officers, and operational staff. Data were collected using structured questionnaires and semi-structured interviews and analysed using both quantitative and qualitative techniques. Findings revealed that strategy formulation significantly contributes to organisational growth by enhancing clarity of objectives, stakeholder involvement, resource prioritisation, and operational coordination. Strategy implementation was found to translate strategic plans into tangible outcomes, including increased revenue, profitability, and operational efficiency, with leadership engagement and interdepartmental coordination playing critical roles. Monitoring, evaluation, and review mechanisms were reported to strengthen accountability, facilitate early identification of performance gaps, and promote organisational learning, ensuring strategies remain relevant and adaptable in dynamic business environments. Effective communication of strategic objectives emerged as a key enabler of growth, fostering employee understanding, role clarity, commitment, and cross-departmental coordination. The study concludes that well-formulated, effectively implemented, monitored, and communicated strategic planning processes significantly enhance organisational growth and sustainability. It recommends that Harris International Uganda continues to institutionalize inclusive strategy
formulation, strengthen implementation oversight, embed robust MER systems, and adopt multi-channel communication approaches to maintain alignment and responsiveness. The findings contribute to the understanding of strategic planning as a driver of organisational growth in emerging economies and provide actionable insights for managers seeking to optimize strategic management practices.

Savings and Credit Cooperative Organizations (SACCOs) in Wakiso District, Uganda home to over 50 registered SACCOs serving more than 200,000 members played a vital role in financial inclusion, SME growth, and agriculture. However, they faced persistent financial challenges, including declining Return on Assets (ROA), NonPerforming Loan (NPL) ratios exceeding 12% (above UMRA's 5% benchmark), and internal control weaknesses like poor segregation of duties and fraud risks (Auditor General Reports, 2022–2024; UMRA, 2025). This study examined the perceived influence of COSO (2013) internal control components control environment, risk assessment, control activities, information & communication, and monitoring on SACCO financial performance (ROA, ROE, NPL ratios, liquidity, solvency), grounded in Agency Theory (Jensen & Meckling, 1976) and Contingency Theory (Donaldson, 2001). Employing a mixed-methods explanatory sequential design, it analyzed survey data from 105 experienced respondents (mean tenure: 7.2 years) across 20 purposively selected SACCOs,
secondary financial data (2020–2025), and semi-structured interviews with 15–20 key informants.Findings revealed moderately to highly positive perceptions of controls, with strengths in control activities (e.g., 83.8% endorsement of approvals) and monitoring (80.0% for corrections), driving gains like 83.9% perceived NPL reductions and 95.2% liquidity improvements. Communication emerged as a key weakness (59.0% dissatisfaction). Conclusions affirmed controls' role in resilience, with recommendations for ethics training, digital tools, and regulatory mandates. The study suggested future research via regressions and regional comparisons.