Non-Governmental Organizations in Uganda manage substantial financial resources for development programs, yet
face increasing scrutiny over accountability practices. Risk management frameworks provide systematic approaches
for identifying, assessing, and mitigating threats to financial integrity, thereby strengthening accountability
mechanisms and stakeholder confidence. This cross-sectional study investigated five NGOs in Kampala District
between April and June 2024. Employing a mixed sampling approach, 118 respondents were selected from a
population of 168, including NGO administrators, procurement officers, internal auditors, staff members, and
beneficiaries. Data were collected through structured questionnaires and analyzed using SPSS version 25, applying
descriptive statistics and Pearson correlation analysis to determine relationships. The study established a significant
positive relationship between risk management framework and financial accountability (r=0.768, p

The study examined the effect of school infrastructure on management of teaching-learning at Uganda Certificate of
Education (UCE) level in government aided secondary schools in Kisoro District. A cross-sectional survey design
was employed with a sample of 175 respondents comprising teachers, head teachers, and students. Data were collected
using structured questionnaires and analyzed through correlation and regression analysis. Results revealed that school
infrastructure significantly affected teaching-learning management (r=0.694, p

Transformational leadership emerged as a critical factor influencing teacher motivation in educational institutions
across Uganda. The persistent challenges of teacher demotivation in public secondary schools necessitated
investigation into leadership approaches that could enhance workforce engagement and commitment. This study
employed a descriptive cross-sectional survey design to examine the relationship between transformational leadership
and teacher motivation. A sample of 236 respondents was drawn from a target population of 576 stakeholders in four
selected public secondary schools in Kasanje Town Council. Data collection utilized both quantitative and qualitative
instruments, including structured questionnaires and interview guides. Purposive sampling was used for school
administrators, Board of Governors, DEO, Head Teachers, and Inspectors of Schools, while simple random sampling
was applied for teachers and School Management Committee members. Data analysis involved descriptive statistics,
correlation analysis, and thematic content analysis.The study revealed a strong positive correlation (r=0.742, p

Employee rewards constituted a critical human resource management strategy for enhancing organizational
performance. This study investigated the effectiveness of reward systems on employee performance at Hariss
International Limited, examining how monetary and non-monetary rewards influenced productivity, motivation, and
overall job performance in the competitive business environment. The study utilized a descriptive cross-sectional
research design employing both quantitative and qualitative approaches. A sample of 92 respondents was selected
from a population of 120 employees using stratified random sampling technique. Data were collected through
structured questionnaires and key informant interviews with management personnel. Statistical Package for Social
Sciences (SPSS) version 25 was employed to analyze data using descriptive statistics, Pearson correlation analysis,
and multiple regression analysis to determine the relationship between reward systems and employee performance.
The findings revealed a significant positive relationship (r=0.826, p

Pay transparency emerged as a contentious human resource management practice with potential implications for
employee motivation and performance. In Masaka District public secondary schools, opacity in salary structures and
allowance distribution created perceptions of inequity that potentially affected teacher performance, yet empirical
evidence documenting these effects remained limited. This study employed a mixed-methods convergent design
involving 239 respondents from selected public secondary schools in Masaka District. The sample comprised 214
teachers, 8 head teachers and deputy head teachers, 7 district education officials, and 10 school management
committee members, selected through simple random and purposive sampling techniques. Data were collected using
structured questionnaires and semi-structured interview guides, then analyzed using SPSS version 25 and thematic
analysis. The findings revealed a significant positive relationship between pay transparency and teacher performance
(r = 0.634, p < 0.001). Teachers in schools with higher pay transparency demonstrated superior performance across
instructional delivery (mean = 4.18 vs. 3.42), student engagement (mean = 4.05 vs. 3.38), and professional
responsibilities (mean = 4.12 vs. 3.51). Regression analysis indicated that pay transparency explained 40.2% of
variance in teacher performance. Qualitative findings revealed that transparency enhanced perceptions of fairness,
reduced workplace conflicts, and improved motivation. Pay transparency significantly and positively affected teacher
performance in Masaka District public secondary schools. Transparent salary structures and allowance distribution
systems enhanced teacher motivation, organizational trust, and performance outcomes through mechanisms of
perceived fairness and reduced status ambiguity. The Ministry of Education should mandate standardized pay
transparency policies in public secondary schools, including disclosure of salary scales, allowance criteria, and
distribution mechanisms, while providing training to administrators on implementing transparent compensation
systems that balance openness with privacy considerations.

The study examined the relationship between adoption of online tax systems and financial performance of small-scale
enterprises (SSEs) in Wakiso District, Uganda. A descriptive cross-sectional research design was adopted to assess
how online tax systems including e-registration, e-filing, e-payment, and digital tax compliance affect financial
performance. The target population comprised registered SSEs in Wakiso District, with a sample size of 371
respondents determined using Krejcie and Morgan’s (1970) sample size table. A total of 350 valid responses were
obtained, representing a response rate of 94.3%. Descriptive statistics including means, standard deviations,
frequencies, and percentages were generated to summarize respondents’ characteristics and key variables. Regression
analysis further showed that adoption of online tax systems significantly predicts financial performance, with a
regression coefficient of β = 0.690 (p = 0.000), indicating that a one-unit increase in adoption leads to a 0.690-unit
improvement in financial performance. The coefficient of determination (R² = 0.546) suggests that 54.6% of the
variation in financial performance is explained by adoption of online tax systems. The study concludes that effective
adoption of online tax systems enhances profitability, efficiency, and financial stability of SSEs and recommends
improving system usability, technical support, and taxpayer education.

The study investigated the relationship between control environment and financial performance of private
organizations in Kagadi Town Council, Kagadi District. A correlational research design was employed, utilizing
questionnaires and interviews to collect data from 113 respondents comprising Chief Financial Officers, Resident
District Commissioners, Auditors, Counsellors, and Accountants. The findings revealed a significant positive
relationship between control environment and financial performance (r = 0.742, p < 0.01). Specifically, integrity and
ethical values (82.3% of respondents), competence of personnel (78.8%), management philosophy (74.3%), and
organizational structure (71.7%) significantly influenced financial performance indicators including profitability,
liquidity, and operational efficiency. Organizations with strong control environments demonstrated 34% higher return
on assets and 28% better cash flow management compared to those with weak controls. However, challenges were
identified including inadequate internal audit functions (67.3%), weak segregation of duties (62.8%), and insufficient
risk assessment mechanisms (59.3%). The study concluded that control environment served as a foundational element
determining financial outcomes in private organizations. Recommendations included strengthening internal control
systems, enhancing financial literacy among management personnel, implementing comprehensive risk management
frameworks, and fostering ethical organizational cultures to improve financial sustainability and competitiveness of
private enterprises in Kagadi Town Council.u

The study examined the effect of enforcement and compliance on waste management practices in Kapchorwa
municipality markets, Uganda. A mixed-methods approach (qualitative and quantitative) was used. Qualitative
approach was used to interview the municipal officials, waste management agencies, and market leaders while
quantitative approach was used to survey information from the traders and customers to assess satisfaction with waste
services. The study population comprised of 263 market traders/customers in markets and 6 market leaders, municipal
officials, and waste management agencies. In this study, the researcher used questionnaire survey and interview
guide for the data collection. To test the reliability of the questionnaire as a research instrument, a test-retest
technique was employed in which questionnaire was administered to a group of market traders and customers in
markets outside Kapchorwa municipality but with similar characteristics. The result of reliability of the questionnaire
was established with the use of test-retest reliability with a value of 0.82. validity was determined through face and
content validity with a CVI value of 0.76. The findings revealed that there was a moderate positive significant
relationship between enforcement and compliance, and waste management practices. It was recommended that
enforcement and compliance should continuously improve waste management practices especially in markets since it
was found to be moderate predictor, and has a positive relationship with waste management practices in Kapchorwa
municipality markets, Uganda.

Community participation in disaster risk reduction (DRR) is widely advocated in policy, yet empirical evidence on
how specific dimensions of decision-making involvement affect DRR outcomes remains limited in rural African
contexts. This study examines the disaggregated impact of three decision-making involvement constructs planning
involvement, design involvement, and critical decision-making on corresponding dimensions of DRR: enhanced
resilience & preparedness, reduction in casualties, and sustainability of DRR initiatives. A cross-sectional survey
design was employed, collecting data from a stratified random sample of 306 DRR stakeholders (local government
officials, community leaders, and residents) in Bulambuli District, Eastern Uganda. Data were analyzed using Pearson
correlation and simple linear regression in SPSS. Results revealed strong positive relationships: planning involvement
significantly predicted enhanced resilience & preparedness (β = .58, p < .001), design involvement best predicted
reduction in casualties (β = .52, p < .001), and critical decision-making most strongly predicted sustainability of DRR
initiatives (β = .61, p < .001). The models explained substantial variance (R² = .48 to .57). The study concludes that
community decision-making involvement is not monolithic but comprises distinct dimensions that differentially
influence DRR outcomes. Recommendations are offered for developing targeted participatory strategies to strengthen
disaster resilience in vulnerable rural districts.

The study investigated the effect of cost management on profitability of Small and Medium Enterprises (SMEs) in
Butiiti Sub-County, Kyenjojo District, Uganda. A descriptive cross-sectional survey design was employed with a
sample of 227 SME owners and managers. Data were collected using structured questionnaires and analyzed through
correlation and regression techniques. Results indicated a significant positive effect of cost management on
profitability (r=0.721, p