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

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 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.