Browsing by Author "Oguti, Robert Etengu"

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    Accounting information system quality and Financial performance of Small and Medium Enterprises in Lira City
    (Lira University, 2021) Opio, Kenneth; Oguti, Robert Etengu
    Background: The quality of the accounting information system that affirm has would affect the financial performance. This study examined the effect of accounting information system quality on the financial performance of small and medium enterprise in Lira City as a case study. Specifically, the study looked at the effect of data quality, information quality and service quality on the financial performance of SMEs in Lira City. Using a sample of 100 managers and owners drawn from a population of 117 SMEs of SMEs in Lira City, the study attempts to achieve three objectives. The first objective is to examine the effect of data quality on the financial performance of small and medium enterprises in Lira City. The second objective is empirically to examine the effect of information quality on the financial performance of small and medium enterprises in Lira City. The final objective is to empirically evaluate the effect of service quality on the financial performance of small and medium enterprises in Lira City. Methods: The study adopted a cross- sectional survey design and employed quantitative approach. The data collected was tested for validity and reliability and analyzed using SPSS version 23in form of descriptive statistics, correlations and regressions. Results: The findings of the study revealed firstly, that data quality has a positive significant effect (Adjusted R square = 33%, P < 0.05) on the financial performance of the SMEs in Lira City. Secondly information quality had a positive significant effect (Adjusted R squire = 36%, P > 0.05) on the financial performance of the SMEs in Lira City. Thirdly, the examination of the effect of service quality on the financial performance of SMEs in Lira City revealed a positive and statistically significant effect (Adjusted R square = 51%, P < 0.05). Recommendations: Based on the findings of this study, it is recommended that all SMEs should adopt accounting information system in order to ensure correctness in their financial reporting and this would enhance their financial performance. The government and policy makers should come up with policies and guidelines that will facilitate the implementation of these systems in SMEs. Keywords: Accounting information system quality, Financial performance, Small and Medium Enterprises, Lira City
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    Credit Management and Financial Performance of Commercial Banks in Uganda: A Case of Equity Banks Ltd in Northern Uganda
    (Lira University, 2022) koli, Jacqueline; Oguti, Robert Etengu
    Background: The management of the risk involved in the loans that the banks give affects financial performance. The study examined the effect of credit risk management on the financial performance of Equity Bank Limited with a focus on Equity Bank branches in northern Uganda. Specifically, the study looked at the effect of risk identification, risk assessment and risk control on the financial performance of equity Bank Limited. Using a sample of 73 staff drawn from a population of 90 staff of equity Bank branches in northern Uganda, the study attempts to achieve three specific objectives. The first is to established the effect of risk identification on the financial performance of equity Bank branches in northern Uganda. The second objective is to empirically examine the effect of risk assessment on the financial performance of equity Bank branches in northern Uganda. The final objective is to empirically assess the effect of risk control on the financial performance of Equity Bank branches in northern Uganda. Methods: The study adopted a cross-sectional survey design and employed quantitative approach. The data collection was tested for validity and reliability and analysed using SPSS Version 23 in form of descriptive statistics, correlation and regressions. Findings: The findings of the study revealed firstly, that risk identification had a positive significant effect (Adjusted R Square =39.9%, p < 0.01.) on the financial performance of Equity Bank branches in northern Uganda. Secondly, risk assessment had a positive significance in effect (Adjust R Square=45.6%, p < 0.01) on the financial performance of Equity Bank branches in northern Uganda. Thirdly, the examination of the effect of risk control on financial performance in Equity Bank branches in Northern Uganda revealed a positive and statistically significant effect (Adjusted R Square =51.4%, p < 0.01.) Conclusion: In conclusion, the management of Equity Bank Limited is advised to mitigate gender inequality among its staffing level through instituting a flexible policy working document. It is concluded that employing more female staff I the Bank would facilitate effective communication between bank staffs and female clients. This because majority of loan recipients (debtors) are also female clients. Based on the findings of this study, it is recommended that Equity Bank Limited should address gaps in credit risk management practices in order to ensure enhanced financial performance. One of the gaps is gender disparity in recruitment of more staffs in the management of credit departments. Keywords: Credit Management, Financial Performance, Commercial Banks
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    Financial accountability and service delivery in Regional Referral Hospitals in Uganda: A case of Lira Regional Referral Hospital
    (Lira University, 2021) Abdul, Geroge; Oguti, Robert Etengu; Ejang, Mary
    This study sought to assess the effect of financial accountability on service delivery in referral hospitals of Uganda focusing on Lira Regional Referral Hospital as a case study. The objectives of the study were: To establish the effects of budgeting practices on service delivery in Lira Regional Referral Hospitals; To determine the effect of financial reporting on service delivery in Lira Regional Referral Hospital; and to examine the effect of auditing practices on service delivery in Lira Regional Referral Hospital. The study used the agency theory. In order to provide an understanding of the research problems, the study used a cross-sectional survey design and applied quantitative approach methods. The study population was 160 respondents comprising of employees and a few selected patients. Data for the study was obtained essentially from primary sources (questionnaire and interview findings). The result from the quantitative analysis informs of descriptive statistics, correlation analysis and regression analysis were used to confirm the findings and enhance the interpretation of the results from the quantitative analysis. The findings revealed that budgeting practices and financial reporting are not significant predicators of service delivery; suggesting that these practices are perhaps critical in the delivery of services at the regional referral Hospital. However, auditing practices was significant in explaining the level of service delivery in the regional referral hospital. The study recommends for a deliberate government policy to encourage civil servants in the health sector to take issues of budgeting and financial reporting very seriously and where need be there capacity should be developed so as to ensure health services are delivered efficiently and effectively.
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    Internal control system and health service delivery in district local governments of Lango sub region in northern Uganda: A case of lira district local government
    (Lira University, 2021) Bua, Lydia; Hagobi, Nathan Hasahya; Oguti, Robert Etengu
    Background: The purpose of this study was to empirically document the effect of internal control system on health service delivery in Uganda using Lira District Local Government as a case study. Precisely, the study established the effect of control environment on health service delivery in Lira District Local Government, assessed the effect of risk assessment on health service delivery in Lira District Government, and examined THE effect of control activities on health service delivery in Lira District Local Government. Methods: The study adopted a cross-sectional survey design which made use of primary data sourced suing a self-administered questionnaire. Data was collected from a sample of 90 respondents extracted from a sample size of 130 using a self-administered questionnaire. The researcher used purposive and simple random sampling to select the respondents. The data was analysed in terms of descriptive statistics, correlations and regressions. Findings: The findings of the study revealed a significant relationship between control environment and health service delivery (an adjusted R2 value of about 20% with a p-value <0.05 at the 95% significance level). Secondly, the effect of risk assessment on health service delivery produces an adjusted R2 OF ABOUT 20%. In addition, the result from the ANOVA table exhibited a significant linear relationship [F (1, 88) = 10.654, p < 0.05] which meant that the relationship was significant. Thirdly, the results on effect of control activities on health service delivery produced an adjusted R2 of about 29% and further revealed that the relationship was significant (p <0.05). Conclusion: In conclusion, control environment significant affects health service delivery, assessment of risk performed in Lira District Local Government enhanced quality of health service delivered in the district and control activities significantly affect health service delivery in Lira District Local Government. Recommendations: The study recommended that there is need to improve the current control environment aimed at improving health service delivery, management of lira district local government should also start thinking in terms of incorporating information technology (IT) in their risk assessment processes so as to enable accurate risk assessment and finally, the researcher also recommends a through review of the existing controls with the aimed of strengthening then though policy implementation because their apparent contribution towards health service delivery is based on the results of the multivariate analysis is relatively low compared to the results from prior studies. Keywords: Internal control system, health service delivery
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    Pricing Strategy and Market Performance of Vegetable Oil Companies in Lira City East Division
    (Lira University., 2023) APERE, IVAN; Oguti, Robert Etengu
    Background: This study investigated the effect of pricing strategies n market performance of vegetable oil companies in Lira City East Division. The specific objectives of the study were to determine the effects of value-based pricing, competition-based pricing and cost-based pricing strategies on the market performance. Methods: The study adopted a descriptive research design and a regression model was used to explained the effect of pricing strategies on market performance. The study population was 95 employees of vegetable oil companies in Lira City East Division. Purposive sampling techniques were used and a sample of 50 employees from two companies participated in the study through self administrated, structured questionnaires. The respondents were got from various departments; sale and marketing, procurement, production, quality control and operations, finance and administration and research and development. The data was analysed and presented in tables using descriptive statistics, correlations and regression. Findings: The findings indicated that value-based pricing and cost-based pricing have significant positive effect on market performance, but not completion-based pricing. Conclusion: The study concluded that an effective pricing strategy significantly improves the market performance of vegetables oil companies in Lira City East Division. Recommendations: The study recommends that vegetable io companies should pay specific attention and efforts to creating value in the products and consider total cost to arrive at appropriate price levels for better market performance than competitors. Key words: Pricing Strategy, Market, Performance, Vegetable, Oil and Companies
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    Tax Administration and Local Revenue Performances in Lira District Local Government
    (Lira University, 2022) Otile, Milton; Akello, Judith Abal; Oguti, Robert Etengu
    The study is to assess the effects of tax administration on Local performances in Lira district local government. The study’s objective were to asses the effect of tax identification on LDLG’s local revenue performances; and to assess the effect of tax collection procedures on LDLG’s local revenue performances. A descriptive study design and quantitative approach was used in the study. The study population was 65 people, and the sample size was 62 people, which was chosen using a purposive and random sampling technique. Key findings revealed that the effect of tax identification on local revenue performances in LDLG’s produced an adjusted R 2 of 0.587 which means that about 59% of the variations in Local Revenue performances can be explained by tax identification., the effect of tax assessment on local revenue performances in LDLG, the study produced an adjusted R 2 of 0.795 which means that about 80% of the variations in local revenue performances can be explained by tax assessment. The effect of tax collection procedures on local revenue performances in LDLG the study produced an adjusted R 2 of 0.721 which means that about 72% of the variations in local revenue performances can be explained by tax collection procedures. The study concluded that tax identification significantly affects local revenue performances, tax assessment significantly affects local revenue performances and tax collection procedures significantly affect local revenue performances. The study recommended Lira district local government to enhances its tax administrative policy specifically in tax identification, tax assessment and tax collect procedures, secondly LDLG should involve taxpayers more fully in the tax policy formulation process, restoring ownership and public confidences in the tax system. Keywords Tax Administration, Local Revenue Performances