Department of Economics and Management

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    The influence of personality on leadership behavior among civil servants : a case study of Pallisa district local government.
    (Busitema University, 2026) Mudondo, Martha Rebecca
    This study examined the influence of personality on leadership behavior among civil servants in Pallisa District Local Government. The study was guided by the following objectives notably; to examine the influence of openness to experience on leadership behavior among civil servants in Pallisa District Local Government, to assess the influence of conscientiousness on leadership behavior among civil servants in Pallisa District Local Government, and to determine the influence of emotional stability on leadership behavior among civil servants in Pallisa District Local Government. The study used a cross-sectional research design and a quantitative approach. Data was collected from a target population of 80 civil servants with an accessible population of 66 respondents from Pallisa District Local Government, using simple random and purposive sampling techniques. Data was collected with the aid of closed-ended questionnaires and Statistical Package for accessible population (SPSS) was employed for analyzing data from which frequency tables, descriptive statistics (mean and standard deviation), reliability, validity, correlation, and regression results were obtained. The study findings revealed that there is a positive and significant influence of openness to experience on leadership behavior; conscientiousness on leadership behavior; and emotional stability on leadership behavior among civil servants in Pallisa District Local Government. The study recommends that efforts to improve leadership behavior among civil servants should focus on strengthening positive personality traits such as openness to experience, conscientiousness, and emotional stability through training, capacity building, and supportive organizational practices. Finally, the study concludes that personality dimensions have strong predictive power in explaining leadership behavior, implying that civil servants who exhibit desirable personality characteristics are more likely to demonstrate effective leadership behaviors in Pallisa District Local Government. Keywords: leadership behavior, civil servants, Pallisa district, accessible population, reliability, validity, correlation,
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    Report on field attachment carried out at Ezra memorial college Tirinyi in the department of finance in the office of bursar.
    (Busitema University, 2026) Mpyangu, Hassan
    This report presents the activities, experiences, knowledge and skills acquired during my ten week industrial training at Ezra Memorial College, Tirinyi, in the Department of Finance, Office of the Bursar. I am Mpyangu Hassan, Registration Number BU/UP/2025/2226, a student pursuing DBA at Busitema University. The industrial training was undertaken from 8th June 2026 to 14th August 2026, covering a period of ten weeks. The main purpose of the industrial training was to provide me with an opportunity to relate the theoretical knowledge acquired at the university to the practical working environment. During the training, I participated in various financial and administrative activities under the guidance of the Bursar and other members of staff. The major activities undertaken included assisting with financial record keeping, preparation and filing of financial documents, recording financial transactions, handling student fee records, assisting in cash and banking-related activities, checking receipts and supporting documents, preparing financial information, and maintaining proper filing systems. The training enabled me to acquire practical skills in financial management, communication, record keeping, computer applications, teamwork, time management, customer care and professional conduct. It also helped me understand the importance of accuracy, confidentiality, accountability, and proper documentation in financial management. The report concludes by presenting recommendations aimed at improving industrial training programs and improving financial work output at the workplace. Keywords: Ezra Memorial College, Tirinyi, finance, office of bursar, knowledge and skills, administrative activities
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    Service innovation and quality service delivery in telecom companies in Mbale a case of MTN, Uganda.
    (Busitema University, 2026) Masaba, Moses
    Service innovation has become an important strategy for improving quality service delivery in the telecommunications industry, particularly in an increasingly competitive and technology-driven environment (Singh et al., 2023). This study examined the effect of service innovation on quality service delivery at MTN Uganda, using MTN Uganda as the case study. Specifically, the study assessed the influence of network innovation, digital customer service innovation, and mobile money innovation on quality service delivery. A descriptive cross-sectional research design employing both quantitative and qualitative approaches was adopted. Data was collected from 60 respondents using structured questionnaires and interview guides. Quantitative data was analyzed using SPSS Version 20 using descriptive statistics, correlation, and regression analyses. The findings indicated that technological innovation (r= 0,939, p= 0.001), process innovation (r= 0.946, p=0.01) and customer service innovation (r=0.947, p=0.01) each had a strong positive significant effect on service quality. Service innovation significantly improves quality service delivery. The findings support the SERVQUAL model by demonstrating that service innovation enhances reliability, responsiveness, customer satisfaction, and accessibility. The study concludes that continuous investment in service innovation enhances quality service delivery in the telecommunications sector. It recommends that MTN Uganda should strengthen network infrastructure, improve digital customer service platforms, enhance mobile money services, and continuously train employees to sustain high-quality service delivery. Keywords: Service innovation, quality service delivery, telecom companies, Mbale, MTN, Uganda, telecommunications industry.
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    The mediating role of quality culture in the relationship between leadership commitment and project quality management of discretionary development equalization grant (DDEG) projects in Uganda : a case of Busoga sub region.
    (Busitema University, 2026) Aedu, Kenneth
    This study examined the mediating role of quality culture in the relationship between leadership commitment and project quality management in Discretionary Development Equalization Grant (DDEG) projects in the Busoga sub-region. The study was anchored on the Social Exchange Theory and Deming's Total Quality Management Theory. A cross-sectional research design was adopted, targeting a population of 122 DDEG projects, from which a sample of 92 projects was determined using the Krejcie and Morgan (1970). Stratified sampling was used to distribute the sample across the 11 districts of Busoga sub-region. Data were collected using a self administered structured questionnaire from project managers, project engineers, and supervisors, and aggregated to the project level for analysis. Out of the 92 sampled projects, 80 provided complete and usable data, representing an 86.9% response rate at the level of unit of analysis (project), while 168 of 186 questionnaires were returned at the level of unit of enquiry (respondents), representing a 90.2% response rate. Data were analyzed using Pearson correlation, linear regression, and the PROCESS macro (Hayes, 2018) for mediation analysis. The findings revealed that leadership commitment had a significant positive relationship with project quality management (r = .614, p < .01). Leadership commitment also had a significant positive relationship with quality culture (r = .501, p < .01), while quality culture had a significant positive relationship with project quality management (r = .669, p < .01). Mediation analysis further revealed that quality culture partially mediated the relationship between leadership commitment and project quality management. The study concludes that leadership commitment significantly enhances project quality management both directly and indirectly through a quality culture. The study recommends structured leadership capacity development led by the Ministry of Local Government and the institutionalization of quality culture as a core organizational value at the district project implementation level, including mandating project leaders to lead quality review meetings, support team-led improvement initiatives, and model compliance with quality protocols. Keywords: quality culture, leadership commitment, project quality management, discretionary development, equalization grant, Busoga subregion
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    Credit risk management practices, risk culture and asset quality of financial institutions in Uganda.
    (Busitema University, 2026) Ekwamu, Simon
    This study examined the mediating role of risk culture on the relationship between credit risk management practices and asset quality among financial institutions in Uganda. Specifically, the study assessed the relationship between credit risk management practices and asset quality, examined the influence of risk culture on asset quality, established the relationship between credit risk management practices and risk culture, and investigated the mediating effect of risk culture on the relationship between credit risk management practices and asset quality. The study was anchored on Information Asymmetry Theory and the Theory of Planned Behavior, and adopted a cross-sectional survey design targeting 56 licensed financial institutions across Tier I, Tier II, Tier III and Tier IV categories in Uganda, selected through stratified and simple random sampling. Data were collected using a structured questionnaire administered to six respondents per institution and analyzed using SPSS Version 27, applying descriptive statistics, Pearson correlation, simple linear regression and Hayes' PROCESS Macro Model 4 for mediation analysis. Usable data were obtained from 44 of the 56 targeted institutions, a response rate of 78.6 percent. The findings revealed that credit risk management practices had a significant positive effect on asset quality, risk culture had a significant positive effect on asset quality and was the strongest predictor among the study variables, and credit risk management practices had a significant positive effect on risk culture. The mediation analysis further revealed that risk culture fully mediates the relationship between credit risk management practices and asset quality, accounting for approximately 56.2 percent of the total effect. The study concludes that credit risk management practices improve asset quality both directly and, more substantially, indirectly through the risk culture they help to build, and recommends that financial institutions, regulators and boards treat risk culture as a deliberate, measurable outcome of their credit risk management efforts rather than an incidental by-product of formal compliance systems. Keywords: Credit risk management, risk management practices, risk culture, asset quality, financial institutions
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    Project governance, stakeholder engagement and sustainability performance of public infrastructure projects in Teso sub-region.
    (Busitema University, 2026) Eteru, Moses
    Project sustainability performance remains a major challenge for development projects in Uganda despite substantial investments by government and development partners. This study examined at how development initiatives in Uganda's Teso subregion performed in terms of sustainabilitystakeholder engagement, and project governance. In particular, the study looked at how project governance and sustainability performance are related, as well as how project governance and stakeholder engagement are related, how stakeholder engagement and sustainability performance are related, and how stakeholder engagement mediates the relationship between project governance and sustainability performance. The study was anchored on institutional theory and stakeholder theory and adopted a cross-sectional research design using a quantitative approach. A standardized questionnaire was used to collect data from 234 projects (90.7%) of the 258 projects that were targeted. Data were analysed using descriptive statistics, Pearson correlation analysis, hierarchical regression analysis and mediation analysis. The findings revealed that project governance has a significant positive relationship with sustainability performance. The study further established that project governance significantly and positively associated with stakeholder engagement. In addition, stakeholder engagement was found to have a significant positive relationship with sustainability performance. Further analysis revealed that stakeholder engagement partially mediates the relationship between project governance and sustainability performance. The study concludes that robust project governance and meaningful stakeholder engagement are complementary drivers of sustainable project outcomes. The study recommends that government agencies, development partners, district local governments, and project implementing organizations institutionalize transparent governance systems that promote accountability, continuous monitoring, regulatory compliance, meaningful stakeholder participation, information sharing, and consultation throughout the project lifecycle. The study contributes to the existing body of knowledge by extending the application of institutional theory and stakeholder theory to rural development projects in a developing country context and by providing empirical evidence on the mediating role of stakeholder engagement in the relationship between project governance and sustainability performance, thereby addressing both contextual and mediation gaps in the project management literature. Keyword: Project governance, stakeholder engagement, sustainability performance, public infrastructure, Teso sub-region
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    Information technology capability, knowledge sharing and organizational agility of higher education institutions in eastern Uganda.
    (Busitema University, 2026) Kangawo, Joel
    In a swiftly evolving higher educational management landscape, organizational agility has emerged as vital survival factor for higher education institutions. However, organizational agility among higher education institutions in Eastern Uganda has remained limited. Against this background, this study examined the relationship between IT capability, knowledge sharing and organizational agility of higher education institutions in Eastern Uganda. Guided by the dynamic capability theory, the study adopted a cross-sectional research design and a quantitative approach. The study collected data from a sample of 50 institutions determined by Yamane’s formula (1967) was sampled through stratified and simple random sampling techniques. Data were collected using a self-administered questionnaire and analyzed using descriptive, correlation, simple linear regression, and moderation analysis. The study findings revealed that organizational agility was significantly and positively related with IT capability. (ß = 0.544, p < 0.01) and knowledge sharing (ß = 0.479, p < 0.01). The findings further revealed that knowledge sharing significantly moderates the relationship between IT capability and organizational agility (ß = 0.574, p < 0.05). With these findings, the study contributes to the extension of the dynamic capability theory in the higher education institution context. It concludes that IT capability is a crucial factor for enhancing organizational agility, but its optimal contribution requires deliberate knowledge sharing across organizational units. The study therefore recommends that higher institutions should not only invest in IT infrastructure but also create formal and informal mechanisms for sharing such capabilities across all their units for organizational agility. Keywords: Information technology, technology capability, knowledge sharing, organizational agility, higher education institutions, Eastern Uganda
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    Risk management practices, stakeholder engagement and project success of public infrastructure projects in Pallisa district local government.
    (Busitema University, 2026) Wanyina, Herbert
    The purpose of this study was to examine the relationship between risk management practice, stakeholder engagement, and projects success of infrastructure projects in Pallisa district local government. Precisely, the study sought to assess the relationship between risk management practices (RMP) and project success (PS), risk management practices and stakeholder engagement (SE), stakeholder engagement and project success, and the mediating role of risk management practices in the relationship between risk management practices. The study was anchored on the contingency theory (fielder, 1964) and stakeholder theory (Freeman, 1984). A cross sectional research design with a quantitative approach was adopted. The study also considered a sample of 78 DDEG projects from which a sample of 66 was derived based on the guidelines of Kregcie and Morgan (1970). Simple random sampling technique was used. All variable items were checked for validity and reliability using CVI and Cronbach’s alpha respectively and posited values above 0.7. Data was collected using a structured questionnaire and yielded a response rate of 92.4%. Data analysis was done using SPSS and Process Macro Model 4 (for mediation). The relationship between RMP and PS (r=.582, p<0.01), RMP and SE (r=.389, r<0.01), and SE and PS (r=.642, p<0.01) were all positive and significant. Following the guidelines of Baron and Kenny (1986), the findings of the confirmed that stakeholder engagement partially mediated the association between risk management practices and project success with a ratio index of 0.33. The study therefore concluded that project success depends on integrating stakeholder engagement within every stage of risk management to promote collaboration, transparency, and adaptive decision-making. Based on the findings, the study recommended that DDEG implementation guidelines should mandate engagement protocols linked to risk milestones. This integration will bridge technical and social dimensions of project management, fostering project success. Keywords: Risk management practices, stakeholder engagement, project success, public infrastructure, projects, Pallisa district local government.
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    Digital competence, learning agility, and employee work productivity of staff in Busitema university.
    (Busitema University, 2026) Oyese, Justine Nafula
    This study examined the mediating role of learning agility in the relationship between digital competence and employee work productivity among employees of Busitema University. Four objectives guided the study, namely to assess the relationship between digital competence and employee productivity, to examine the relationship between digital competence and learning agility, to find out the relationship between learning agility and employee productivity, and to examine the mediating role of learning agility in the relationship between digital competence and employee productivity. A cross-sectional research design with a quantitative approach was adopted. From a population of 406 employees drawn from the six campuses of Busitema University, a sample of 196 respondents was selected using stratified random sampling, and 142 usable questionnaires were returned, giving a response rate of 72.4%. Data were collected using a self-administered questionnaire. Data were analysed using descriptive statistics, Pearson correlation, linear regression and Hayes’ PROCESS Macro Model 4 with 5,000 bootstrap resamples in SPSS version 27. The findings revealed that digital competence had a positive and significant relationship with employee work productivity, that digital competence had a positive and significant relationship with learning, and that learning agility had a positive and significant relationship with employee work productivity. The mediation analysis showed a partial mediation in which learning agility transmitted 50.5% of the total effect. The study concluded that digital competence is a significant determinant of employee work productivity, that it significantly enhances learning agility, that learning agility is the stronger predictor of productivity, and that learning agility is an important though not the only mechanism through which digital competence is converted into productivity. The study recommended that the Directorate of Human Resources, working with the Directorate of ICT, should institute a mandatory annual digital skills programme for academic, administrative, and support staff across all six campuses. Keywords: Digital competence, learning agility, employee work, work productivity, staff in Busitema University
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    Ethical governance, strategic management practices and project efficiency in NGO projects in Kamuli district.
    (Busitema University, 2026) Mutunda, Sylvia
    Project efficiency has emerged as a crucial concern for stakeholders seeking tangible and timely outcomes in an era where development initiatives and donor-funded interventions are increasing in scale and complexity. This study aims to investigate how ethical governance and strategic management techniques affect the effectiveness of NGO initiatives in the Kamuli district. In particular, the study found that ethical governance has an impact on project efficiency, that ethical governance has an impact on strategic management practices, that strategic management practices have an impact on project efficiency, and that strategic management practices have a mediating role in the relationship between ethical governance and project efficiency. A cross-sectional design was adopted. A population of 95 NGO implemented projects with a sample of 76 projects was selected. Simple random sampling technique was used. 72 projects returned fully completed questionnaires reflecting a response rate of 94.8%. The validity and dependability of the data were examined. The statistical software for social scientists (SPSS) V.23 was used to analyse the data. The results of the regression analysis showed that while ethical governance was shown to be a significant predictor of strategic management practices, both strategic management practices and ethical governance had a significant beneficial impact on the effectiveness of projects carried out by NGOs. The results also showed that the relationship between ethical governance and project efficiency is significantly mediated by strategic management techniques. Based on the study results, it is recommended that there is need to improve on the ethical governance behaviour of NGO project leadership and at the same time ensure a strategic management framework in Kamuli district so as to enhance the efficiency of projects implemented in the district across planning, implementation and monitoring to optimize project efficiency. This ensures frequent updates are provided by the project team which in-turn will encourage the beneficiaries to always physically take part. Keywords: Ethical governance, strategic management, management practices, project efficiency, Kamuli district
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    Ethical leadership, deterrence measures and regulatory compliance among public officials in Busia district local government.
    (Busitema University, 2026) Oundo, Pauline
    This study examined the relationship between ethical leadership, deterrence measures, and regulatory compliance among public officials in Busia District, Uganda. The study was guided by three objectives, to examine the relationship between ethical leadership and regulatory compliance; to examine the relationship between deterrence measures and regulatory compliance, and to examine the moderating role of deterrence measures in the relationship between ethical leadership and regulatory compliance. Guided by Social Learning Theory and Deterrence Theory, the study adopted a cross-sectional research design within a quantitative approach. A sample of 256 public employees was drawn from a population of 712 using Yamane's (1967) formula. The study employed using a self-administered questionnaire whose validity and reliability were confirmed through Content Validity Index scores above .81 and Cronbach's alpha coefficients above .73 for all three constructs. Using a combination of stratified and simple random sampling, data were collected from 207 respondents at a response rate of 80.9 percent. Data were analysed using descriptive statistics, Pearson correlation, simple linear regression, and moderated regression using the PROCESS macro (Model 1). The findings revealed a statistically significant positive relationship between ethical leadership and regulatory compliance, and a stronger positive relationship between deterrence measures and regulatory compliance. Deterrence measures also significantly moderated the relationship between ethical leadership and regulatory compliance, strengthening it as deterrence increased. The study concludes that ethical leadership and deterrence measures are interdependent drivers of regulatory compliance, with deterrence measures conditioning how fully ethical leadership translates into compliance among public employees. The study recommends that Busia District Local Government institutionalise regular ethics engagement between supervisors and staff, strengthen the visibility of oversight mechanisms, and ensure the consistent and fair application of penalties for non-compliance. However, the study acknowledges limitations including its cross-sectional design, its confinement to Busia District, and its reliance on self-reported data collected through a single questionnaire. Keywords: Ethical leadership, deterrence measures, regulatory compliance, public officials, Busia district, local government.
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    Budgeting practices, public value and quality of health care budgeting practices public value services in public health facilities in Bukedi sub-region.
    (Busitema University, 2026) Nagodyo, Asmailah
    This study examined the effect of budgeting practices on the quality of health care services inpublic health facilities in Bukedi sub-region, Uganda, and further investigated the mediating role of public value in this relationship. The study was anchored on Stakeholder Theory and adopted a cross-sectional survey research design. The target population comprised 185 public health facilities in Bukedi sub-region, from which a sample of 127 public health facilities was selected using the Krejcie and Morgan (1970) sample size determination approach. Data were collected using a structured questionnaire administered to personnel involved in budgeting, administration and health service delivery in the selected public health facilities. The study obtained responses from 97 public health facilities, representing a response rate of 76.37%. The instrument demonstrated satisfactory validity and reliability, with Content Validity Index values ranging from 0.71 to 0.78 and Cronbach's alpha coefficients ranging from 0.954 to 0.962. Data were analysed using descriptive statistics, Pearson correlation, hierarchical regression, simple linear regression and mediation analysis using the Sobel test. The findings revealed that budgeting practices had a positive and statistically significant effect on quality of health care services (ß = 0.422, p < 0.001). Further, public value had a positive and statistically significant effect on quality of health care services (ß = 0.423, p < 0.001). The study also established that budgeting practices had a positive and statistically significant effect on public value (ß = 0.485, p < 0.001). The mediation analysis further revealed that public value significantly and partially mediated the relationship between budgeting practices and quality of health care services (Sobel Z = 3.421, p = 0.001). The effect of budgeting practices on quality of health care services reduced from ß = 0.422 to ß = 0.216 after the introduction of public value, while the indirect effect was 0.206, indicating that 48.8% of the total effect was transmitted through public value. The study concludes that effective budgeting practices contribute significantly to improved quality of health care services and enhanced public value in public health facilities. It further concludes that public value constitutes an important mechanism through which budgeting practices influence quality of health care services, although budgeting practices also retain a significant direct effect. The study therefore recommends that the Ministry of Health and district health management teams strengthen budgeting capacity among health facility managers, improve transparency and accessibility of budget information, institutionalize participatory budgeting mechanisms, and incorporate public value indicators such as stakeholder trust, legitimacy and outcome achievement into health facility performance monitoring systems. Keywords: Budgeting practices, public value, quality of health care, health care, public value services, public health facilities, Bukedi sub-region
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    The relation between training effectiveness, team cohesion and project schedule adherence : a case of DDEG infrastructure projects in Teso sub-region.
    (Busitema University, 2026) Ocul, Julius
    This study examined the relationship between training effectiveness, team cohesion, and project schedule adherence among DDEG infrastructure projects in Teso Sub-region. Specifically, the study was guided by four objectives, namely to examine the relationship between training effectiveness and project schedule adherence, to assess the relationship between training effectiveness and team cohesion, to determine the relationship between team cohesion and project schedule adherence, and to analyse the mediating effect of team cohesion on the relationship between training effectiveness and project schedule adherence. The study was anchored on the human capital theory and the social exchange theory and adopted a cross-sectional research design using a quantitative approach. The study population comprised 141 DDEG-funded projects from seven districts of the Teso Sub-region, and a sample of 102 projects was selected guided by Kregcie and morgan (1970). Structured questionnaire was used to collect data from project managers, district engineers, CDOs, and procurement officers. The data collection tool passed the validity and reliability test which was done using CVI and Cronbach’ s alpha Co-efficient respectively. Data were analysed using descriptive statistics, Pearson correlation analysis, and mediation analysis based on Hayes’ PROCESS macro. A response rate of 76.5% was realized at the level of unit of analysis. The findings of this study show that the relationship between training effectiveness and project schedule adherence (r=.601, p<0.01), training effectiveness and team cohesion (r=.488, p<.01), and team cohesion and project schedule adherence (r=.642, p<0.01) were all positive and significant while team cohesion partially mediated the relationship between training effectiveness and project schedule adherence. The study concluded that strengthening training effectiveness alone is insufficient to guarantee optimal project schedule adherence unless it is supported by deliberate efforts to build team cohesion within DDEG-funded projects. The study recommends that District Local Governments and their oversight ministries should design training and team-building interventions jointly rather than as separate programmes. Keywords: training effectiveness, team cohesion, project schedule adherence, DDEG infrastructure projects, Teso sub-region
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    Social accountability and quality health service delivery in the district local governments of Busoga region, Uganda.
    (Busitema University, 2026) Wabwire, Henry Anthony
    This study investigated the influence of social accountability mechanisms on quality health service delivery (QHSD) in the district local governments of Busoga region. Specifically, the study sought to assess the relationship between community involvement, transparency, Using a cross-sectional, mixed-methods design, governance structures and quality health service delivery. The study used a cross-sectional research design with a mixed methods approach. From a population of 140, a sample of 103 was used. Quantitative data from 256 respondents (74.2% response rate) through structured questionnaires and qualitative data from 17 key informants (70.8% response rate) through interviews was analyzed using correlation, simple linear regression, and thematic analysis with triangulation. Results showed that community participation (ß = .593, R² = .352), transparency (ß = .433, R² = .187), and governance structures (ß = .620, R² = .385) each significantly and positively predicted QHSD, while social accountability as a composite construct produced the strongest overall effect (ß = .636, R² = .405), supporting all four hypotheses; qualitative findings revealed that participation was often seasonal and donor-driven, transparency was undermined by technical, English-language disclosure, and Health Unit Management Committees remained under-capacitated and under-trained. The study concludes that an integrated approach to social accountability, rather than isolated interventions, is essential for improving QHSD in decentralized health systems, recommending institutionalized community forums, simplified budget disclosure, and standardized HUMC training, while extending Stakeholder Engagement Theory to resource-constrained African health contexts and calling for further longitudinal and mediation-focused research. Keywords: Social accountability, quality health service, service delivery, district local governments, Busoga region
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    Organisational politics, organisational culture and budget performance of local governments in Bukedi sub region.
    (Busitema University, 2026) Omuron, Cuthbert
    This study examined the relationship between organizational politics, organizational culture, and budget performance in local governments in the Bukedi sub-region. Specifically, the study sought to examine the relationship between organizational politics and budget performance, investigate the relationship between organizational politics and organizational culture, assess the relationship between organizational culture and budget performance, and assess the mediating role of organizational culture in the relationship between organizational politics and budget performance. The study adopted a cross-sectional research design with a quantitative approach, targeting 164 local governments in the Bukedi sub-region, from which a sample of 113 was determined using Krejcie and Morgan's selection through stratified random sampling. A response rate of 86.7% was achieved, with 98 local governments participating in the study. Data were analyzed using descriptive statistics, Pearson correlation, simple linear regression, and Hayes' PROCESS macro (Model 4) for mediation testing. The findings revealed a significant positive relationship between organizational politics and budget performance, organizational politics and organizational culture, and organizational culture and budget performance. Mediation analysis showed that organizational culture partially mediated the relationship between organizational politics and budget performance, with a significant indirect effect. As such, all four hypotheses were supported. The study concludes that organizational politics alone cannot fully account for variation in budget performance unless its effect on organizational culture is also taken into consideration, and recommends that the Ministry of Local Government and district oversight bodies adopt an integrated approach that simultaneously addresses political dynamics and organizational culture to strengthen budget credibility, efficiency, revenue collection, and absorption in local governments in the Bukedi sub-region. Keywords: Organizational politics, organizational culture, budget performance, local governments, Bukedi subregion
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    Financial internal control mechanism, regulatory authority and financial management in local government in Uganda : a case of Bukedea district.
    (Busitema University, 2026) Chemeri, James
    The study examined the relationship between financial internal control mechanisms, regulatory authority, and financial management in Bukedea District Local Government. It was guided by four key objectives: (1) to assess the relationship between financial internal control mechanisms and financial management, (2) to examine the relationship between financial internal control mechanisms and regulatory authority, (3) to evaluate the relationship between regulatory authority and financial management, and (4) to determine the mediating role of regulatory authority in the relationship between financial internal control mechanisms and financial management. A sample 78 respondents was considered, and the study employed a cross-sectional quantitative design with 108 distributed questionnaires, yielding a response rate of 72.2%. primary data was collected using close-ended questionnaire, and analysis was conducted using SPSS software (20.0). The findings revealed statistically significant and moderate correlations among the three variables. Specifically, financial internal control mechanisms showed a statistically significant relationship with financial management (r = 0.349; p < 0.01); accounting for approximately 12.2% of the variance in financial management outcomes. Also, financial internal control mechanisms showed a statistically significant relationship with regulatory authority (r = 0.369; p< 0.01); accounting for approximately 13.6% of the variance in regulatory oversight outcomes. Regulatory authority showed a statistically significant relationship with financial management (r = 0.490, p < 0.01), accounting for approximately 24% of the variance in financial management outcomes. Regulatory authority was found to partially mediate the relationship between financial internal control mechanisms and financial management, as indicated by the mediation model results (indirect effect = 0.130, direct effect = 0.177, total effect = 0.317). The study concludes that financial management in local government is significantly influenced by both internal control systems and the effectiveness of regulatory authority. To promote long-term financial accountability and transparency, the study recommends strengthening internal control mechanisms and enhancing the institutional capacity of regulatory bodies. Furthermore, Bukedea District Local Government should prioritize the development of professional regulatory frameworks that foster a culture of integrity, compliance, and proactive financial monitoring. Keywords: financial monitoring, financial internal control, control mechanisms, regulatory authority, financial management, Bukedea district
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    A case study of national water and sewerage corporation (NWSC), Tororo branch : impact of audit quality on the financial performance of public utility organizations.
    (Busitema University, 2026) Alinga, Esther
    The National Water and Sewerage Corporation (NWSC), Tororo Branch's financial performance was investigated in relation to audit quality. The study specifically evaluated the impact of audit firm features, auditor competency, and audit independence on financial performance. A quantitative technique was used in a cross-sectional research design. Purposive and basic random sampling techniques were used to choose a sample of 45 respondents from the study's targeted demographic of 56 NWSC Tororo Branch personnel. Structured questionnaires were used to gather data, and the Statistical Package for the Social Sciences (SPSS) was used to analyze the data using descriptive statistics, Pearson correlation analysis, and simple linear regression analysis. According to the results, financial performance was positively and statistically significantly impacted by audit independence (ß=0.746, p<0.05), auditor competence (ß=0.837, p<0.05), and audit firm characteristics (ß=0.744, p<0.05). According to the study's findings, NWSC, Tororo Branch's financial performance is greatly enhanced by boosting audit quality through bolstering auditor independence, increasing auditor competence, and encouraging successful audit firm features. The study recommended that management should strengthen the independence of the audit function, continuously enhance auditors' professional competencies through training and certification, and invest in quality audit systems and practices to improve financial accountability and organizational performance. Keywords: Audit quality, audit independence, auditor competence, audit firm, financial performance
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    Internal control systems and revenue performance in Ngora district local government.
    (Busitema University, 2026) Asinai, Peace
    This study examined the effect of internal control systems on revenue performance in Ngora District Local Government (NDLG). The study was guided by three objectives: to assess the effect of the control environment, control activities, and monitoring activities on revenue performance. A cross-sectional research design using a quantitative approach was adopted. Data were collected from 58 respondents selected from a target sample of 70 employees involved in financial management, revenue collection, auditing, and administration, yielding a response rate of 82.9%. Structured questionnaires were used to collect primary data, which were analyzed using SPSS version 20 through descriptive statistics, Pearson correlation, and regression analysis. The findings revealed that all dimensions of internal control systems had a positive and statistically significant effect on revenue performance. The control environment showed a significant positive relationship with revenue performance (r = 0.615, p < 0.01) and explained 36.7% of the variation in revenue performance. Control activities exhibited the strongest influence (r = 0.860, p < 0.01) and accounted for 73.5% of the variation in revenue performance. Monitoring activities also had a significant positive relationship with revenue performance (r = 0.613, p < 0.01) and explained 36.5% of the variation in revenue performance. The study concluded that effective internal control systems significantly enhance revenue growth, revenue outturn, forecast accuracy, and revenue mobilization efficiency. The study recommends strengthening ethical standards, accountability mechanisms, and authorization procedures, segregation of duties, regular reconciliations, internal audits, and continuous monitoring practices to improve revenue performance in local governments. The findings provide valuable insights for policymakers, administrators, and researchers seeking to strengthen public financial management and revenue mobilization in Uganda. Keywords: Internal Control Systems, control environment, control activities, monitoring activities, revenue performance
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    Civic engagement and citizen participation among voters, a case study of Naweyo sub-county Butaleja district.
    (Busitema University, 2026) Awori, Elizabeth Mercy
    This study examined the relationship between civic engagement and citizen participation among voters in Naweyo Sub County, Butaleja District, Uganda. Citizen participation is widely recognized as a cornerstone of democratic governance; however, it remains inconsistent and limited in many communities, particularly in developing regions such as Uganda. Despite the presence of civic engagement initiatives including voter education campaigns, community meetings, and civic awareness programs, citizen involvement in governance processes beyond election periods remains low in Butaleja District. The study was guided by the Civic Voluntarism Model developed by Verba, Schlozman, and Brady (2021), which explains that citizen participation is influenced by resources, psychological engagement, and recruitment networks. Civic engagement is conceptualized through two key dimensions: attitude and behavior. “Attitude” refers to citizens' beliefs, perceptions, trust, and commitment toward civic responsibilities and governance processes, while “behavior” refers to the observable actions undertaken by citizens in civic and community affairs. The study employed a cross-sectional research design with a quantitative approach. The study population consists of homesteads in Naweyo Sub County, from which a sample of 56 respondents was selected using simple random sampling. Data was collected through structured questionnaires designed on a five-point Likert scale. Descriptive statistics including means, standard deviations, and frequencies, as well as Pearson correlation analysis, were used to analyze the data using SPSS Version 27. The study expected to establish a positive and significant relationship between civic engagement (attitude and behavior) and citizen participation among voters. It is anticipated that citizens with positive civic attitudes and active civic behaviors demonstrated higher levels of participation in governance processes, including voting, decision-making, and public consultations. The findings of this study expected to provide valuable insights for policymakers, civil society organizations, and local government authorities in designing effective civic engagement strategies that promote sustained citizen participation in governance and development processes. Keywords: This study examined the relationship between civic engagement and citizen participation among voters in Naweyo Sub County, Butaleja District, Uganda. Citizen participation is widely recognized as a cornerstone of democratic governance; however, it remains inconsistent and limited in many communities, particularly in developing regions such as Uganda. Despite the presence of civic engagement initiatives including voter education campaigns, community meetings, and civic awareness programs, citizen involvement in governance processes beyond election periods remains low in Butaleja District. The study was guided by the Civic Voluntarism Model developed by Verba, Schlozman, and Brady (2021), which explains that citizen participation is influenced by resources, psychological engagement, and recruitment networks. Civic engagement is conceptualized through two key dimensions: attitude and behavior. “Attitude” refers to citizens' beliefs, perceptions, trust, and commitment toward civic responsibilities and governance processes, while “behavior” refers to the observable actions undertaken by citizens in civic and community affairs. The study employed a cross-sectional research design with a quantitative approach. The study population consists of homesteads in Naweyo Sub County, from which a sample of 56 respondents was selected using simple random sampling. Data was collected through structured questionnaires designed on a five-point Likert scale. Descriptive statistics including means, standard deviations, and frequencies, as well as Pearson correlation analysis, were used to analyze the data using SPSS Version 27. The study expected to establish a positive and significant relationship between civic engagement (attitude and behavior) and citizen participation among voters. It is anticipated that citizens with positive civic attitudes and active civic behaviors demonstrated higher levels of participation in governance processes, including voting, decision-making, and public consultations. The findings of this study expected to provide valuable insights for policymakers, civil society organizations, and local government authorities in designing effective civic engagement strategies that promote sustained citizen participation in governance and development processes. Keywords: This study examined the relationship between civic engagement and citizen participation among voters in Naweyo Sub County, Butaleja District, Uganda. Citizen participation is widely recognized as a cornerstone of democratic governance; however, it remains inconsistent and limited in many communities, particularly in developing regions such as Uganda. Despite the presence of civic engagement initiatives including voter education campaigns, community meetings, and civic awareness programs, citizen involvement in governance processes beyond election periods remains low in Butaleja District. The study was guided by the Civic Voluntarism Model developed by Verba, Schlozman, and Brady (2021), which explains that citizen participation is influenced by resources, psychological engagement, and recruitment networks. Civic engagement is conceptualized through two key dimensions: attitude and behavior. “Attitude” refers to citizens' beliefs, perceptions, trust, and commitment toward civic responsibilities and governance processes, while “behavior” refers to the observable actions undertaken by citizens in civic and community affairs. The study employed a cross-sectional research design with a quantitative approach. The study population consists of homesteads in Naweyo Sub-County, from which a sample of 56 respondents was selected using simple random sampling. Data was collected through structured questionnaires designed on a five-point Likert scale. Descriptive statistics including means, standard deviations, and frequencies, as well as Pearson correlation analysis, were used to analyze the data using SPSS Version 27. The study expected to establish a positive and significant relationship between civic engagement (attitude and behavior) and citizen participation among voters. It is anticipated that citizens with positive civic attitudes and active civic behaviors demonstrated higher levels of participation in governance processes, including voting, decision-making, and public consultations. The findings of this study expected to provide valuable insights for policymakers, civil society organizations, and local government authorities in designing effective civic engagement strategies that promote sustained citizen participation in governance and development processes. Keywords: Naweyo sub-county, civic engagement, citizen participation, voters, Butaleja district
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    Financial accounting practices and service delivery in Pallisa town council, Pallisa district local government.
    (Busitema University, 2026) Emurwon, Abudukeri
    This study examined the effect of financial accounting practices on service delivery in Pallisa Town Council, Pallisa District Local Government. The study was guided by three objectives: to examine the effect of financial reporting on service delivery, to assess the effect of budgetary control on service delivery, and to determine the effect of financial accountability on service delivery. Descriptive research design employing quantitative approaches was used Primary data were collected using structured questionnaires to collect data from 28 staffs of Pallisa Town Council. Data were analyzed using the Statistical Package for Social Sciences (SPSS) through descriptive statistics, Pearson correlation analysis and regression analysis. The findings revealed that financial reporting, budgetary control and financial accountability independently positively and significantly related to service delivery in Pallisa Town Council. The study concluded that effective financial reporting, budgetary control, and financial accountability improve transparency, accountability, efficient resource utilization, and decision making, thereby enhancing service delivery in PTC. The study recommends strengthening financial reporting systems, improving budget monitoring and control, enhancing accountability through regular audits and compliance with financial regulations, and providing continuous capacity building for staff involved in financial management. Future studies should adopt mixed research methods and extend similar research to other local governments to improve the generalizability of the findings. Key words: Financial accounting, accounting practices, service delivery, Pallisa town council, local government