The Metropolitan Journal of Business & Economics (MJBE) is a peer-reviewed online journal published monthly. The ISSN for the MJBE Digital Library is ISSN: 1813-4238 (Online). MJBE covers a broad range of topics relevant to business and economics and maintains rigorous academic standards through a blind peer review process.
Browse the latest peer-reviewed publications from Metropolitan International University Journals.
Authors: Musumba Jonathan1 , Ssenyunja Douglas2
Published on 05 Jun 2026
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.
Authors: Ssetuba John Paul1 , Magala Muhammed2
Published on 05 Jun 2026
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.
Authors: Kakwezi Apophia1 , Irumba Alex2
Published on 05 Jun 2026
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.
Authors: Nimusiima Willis1 , Zikusooka Enock2
Published on 05 Jun 2026
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.
Authors: Katende Rogers1 , Irumba Alex2
Published on 05 Jun 2026
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.
Authors: Kirabo Miria1 , Irumba Alex2
Published on 05 Jun 2026
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.
Authors: Kagoya Viola1 , Irumba Alex2
Published on 05 Jun 2026
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).
Authors: Namigisha Gloria1 , Kamoga Ali2
Published on 05 Jun 2026
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.
Authors: Asiimwe Isaac Kazaara1 , Magala Muhammad2
Published on 09 May 2026
This study investigated the relationship between leadership styles and business sustainability of small and medium enterprises (SMEs) in Nakawa Division, Kampala District, Uganda. Leadership had been widely recognized as a pivotal determinant of organizational outcomes, yet its specific effects on the sustainability of SMEs in Uganda's urban business environment had received limited scholarly attention. The study examined three dominant leadership styles transformational leadership, transactional leadership, and servant leadership and their effects on the economic, social, and environmental sustainability dimensions of SMEs.
Authors: Kaburungi Daisy1 , Otim John William2
Published on 09 May 2026
This study investigated the effect of workplace safety on employee productivity at Nansana Municipality in Wakiso District. Specifically, the study was guided by three objectives which included examining the role of physical work environment on employee productivity, the contribution of work safety policies on employee productivity and the how work safety training affects employee productivity at Nansana Municipality. A cross sectional survey utilizing both quantitative and qualitative approach was used.