The study examined the relationship between access to education and employment rates in Ntungamo District,
Uganda. A cross-sectional survey design was employed with a sample of 124 youth aged 18-35 years. Data were
collected using structured questionnaires and analyzed through correlation and regression analysis. Results revealed a
significant positive relationship between access to education and employment rates (r=0.712, p

This study examined the relationship between access to resources during the COVID-19 pandemic and the financial
performance of small-scale businesses in Kakoba Division, Mbarara City. A cross-sectional survey design was
employed with a sample of 165 respondents comprising 41 business owners and managers, 38 supervisors and
cashiers, 71 customers/consumers, and 15 government officials selected through stratified random and purposive
sampling techniques. Data were collected using structured questionnaires and analyzed using SPSS version 23. Results
revealed that 73.2% of businesses experienced severe resource access constraints during the pandemic, with only
26.8% maintaining adequate resource availability. A strong positive correlation (r = 0.781, p < 0.01) was established
between resource access and financial performance. Businesses with better access to financial capital, human
resources, information, technology, and supply chain resources demonstrated significantly higher revenue retention
(68.4% vs. 41.2%), profitability (12.3% vs. 3.7%), and survival rates. The study concluded that resource access
constituted a critical determinant of small business resilience and financial performance during crises. It was
recommended that government establish resource mobilization support systems, financial institutions develop
accessible credit products, and businesses build strategic resource reserves to enhance crisis preparedness and
operational continuity.

Accounting Information Systems (AIS) emerged as critical technological infrastructure for enhancing financial
reporting quality in public sector organizations. This study investigated the relationship between accounting
information systems and quality of financial reporting at Kampala Capital City Authority (KCCA), examining how
system quality, information quality, and service quality influenced the relevance, reliability, comparability, and
understandability of financial reports. The study employed a descriptive cross-sectional research design utilizing both
quantitative and qualitative approaches. A sample of 84 respondents was selected from a population of 110 staff
members using stratified random sampling and purposive sampling techniques. Data were collected through structured
questionnaires and key informant interviews with senior management. Statistical Package for Social Sciences (SPSS)
version 26 was utilized to analyze data through descriptive statistics, Pearson correlation analysis, and multiple
regression analysis to establish relationships between AIS dimensions and financial reporting quality. The findings
revealed a significant positive relationship (r=0.839, p

The study examined the relationship between audit practices and financial performance of small and medium
enterprises (SMEs) in Wakiso District, Uganda. A cross-sectional survey design was employed with a sample of 170
SMEs selected through stratified random sampling. Data were collected using structured questionnaires and analyzed
through descriptive statistics, Pearson correlation, and regression analysis. Results revealed that audit practices had a
significant positive relationship with financial performance (r = 0.728, p < 0.01), explaining 53.0% of variance.
Specifically, internal audit practices (r = 0.681, p < 0.01), external audit practices (r = 0.656, p < 0.01), audit
independence (r = 0.639, p < 0.01), and audit recommendations implementation (r = 0.672, p < 0.01) all demonstrated
strong positive relationships with financial performance. The study concluded that effective audit practices
significantly enhanced SME profitability, operational efficiency, and financial transparency. Recommendations
included establishing internal audit functions, engaging qualified external auditors regularly, ensuring audit
independence, implementing audit recommendations promptly, and developing affordable audit service models
tailored to SME resource constraints.

This study examined the relationship between boda boda business and the enrollment rate of boys in secondary schools
in Rukiga District, Uganda. The research adopted a cross-sectional survey design utilizing both quantitative and
qualitative approaches. Data were collected from 263 respondents, including boda boda operators, parents, school
administrators, and education officials in Rukiga District. The study employed questionnaires and interview guides as
primary data collection instruments. Results revealed a significant negative relationship between boda boda business
involvement and boys' secondary school enrollment (r = -0.687, p < 0.001). The findings indicated that 58.3% of boys
dropped out of secondary school to engage in boda boda operations, with income prospects being the primary
motivating factor (72.4%). The study found that boys earned between UGX 15,000 to 50,000 daily from boda boda
operations, which significantly influenced their decision to abandon formal education. Additionally, the research
established that 64.2% of parents supported their sons' involvement in boda boda business due to immediate financial
returns. The study concluded that the lucrative nature of boda boda business posed a substantial threat to boys'
educational attainment in Rukiga District. Recommendations included the implementation of district-level policies
restricting school-age children from operating boda bodas, establishment of educational support programs targeting
vulnerable boys, community sensitization campaigns on the long-term benefits of education, and creation of
alternative income-generating activities for families to reduce economic pressure on boys to engage in boda boda
business prematurely

The study examined the relationship between cash flow management and profitability of Small and Medium
Enterprises (SMEs) in Butiiti Sub-County, Kyenjojo District, Uganda. A sample of 227 SME owners and managers
was surveyed using a descriptive cross-sectional research design. Data were collected through structured
questionnaires and analyzed using correlation and regression analysis. Results revealed a significant positive
relationship between cash flow management practices and profitability (r=0.687, p

The study investigated the relationship between collaboration and service delivery in Bundibugyo Local Government,
Bundibugyo District. The research utilized a mixed-methods design, integrating quantitative and qualitative data
collection approaches. A sample of 220 respondents was selected from a target population of 300, comprising
traditional leaders, local government officials, local council leaders, service providers, and local citizens. Data
collection employed interviews and questionnaires, with purposive sampling applied for key informants and simple
random sampling for service providers and citizens. Findings revealed a significant positive relationship between
collaborative practices and service delivery outcomes. Inter-departmental collaboration, partnerships with nongovernmental organizations, coordination between local government and traditional institutions, and stakeholder
engagement were strongly associated with improved service delivery in health, education, water, and infrastructure
sectors. However, challenges including limited coordination mechanisms, resource competition, conflicting
organizational interests, communication gaps, and inadequate collaboration frameworks constrained optimal
collaborative service delivery. The study concluded that enhanced collaboration among stakeholders could
significantly improve service delivery effectiveness in Bundibugyo Local Government. Recommendations included
establishing formal coordination structures, developing partnership frameworks, strengthening communication
systems, building collaborative capacity, and creating incentive mechanisms for inter-organizational cooperation.

Community participation has been recognized as a crucial component in improving health service delivery and
outcomes in rural Uganda. This study examined the relationship between community participation and performance
outcomes at health centres in Kayunga District. The study assessed how community participation influenced
performance outcomes at selected health centres in Kayunga District. A cross-sectional study design was employed
involving 114 respondents from selected health centres in Kayunga District. The sample comprised health centre
managers, assistant managers, department heads, administrative staff, medical staff, community health workers,
patients, Ministry of Health officials, local government officials, community leaders, and board of governors. Data
were collected using structured questionnaires and key informant interviews. Quantitative data were analyzed using
SPSS version 25, while qualitative data underwent thematic analysis. Pearson correlation coefficient was used to
determine the relationship between variables. The study found a strong positive correlation (r = 0.768, p < 0.001)
between community participation and health centre performance outcomes. Community involvement in health
planning showed significant association with service delivery efficiency (r = 0.694, p < 0.001). Health centres with
active community engagement recorded 72.4% higher patient satisfaction rates compared to those with minimal
community involvement. Resource mobilization through community participation contributed to 63.2% improvement
in infrastructure maintenance. Community health education programs were associated with 51.8% increase in service
utilization rates and 48.6% reduction in preventable disease cases. Community participation significantly improved
performance outcomes at health centres in Kayunga District. The findings demonstrated that active community
engagement in health planning, resource mobilization, service monitoring, and health education positively influenced
service delivery, patient satisfaction, infrastructure development, and health outcomes. Health centre management
should strengthen community participation mechanisms through regular stakeholder meetings, establish functional
community health committees with clear terms of reference, and integrate community feedback systems into service
delivery frameworks. The Ministry of Health should develop policies that mandate community involvement in health
facility governance, allocate resources for community mobilization activities, and establish performance indicators
that incorporate community participation metrics.

The advent of computerized accounting systems revolutionized financial reporting practices in the banking sector.
This study examined the relationship between computerized accounting systems and financial reporting quality at
Stanbic Bank Mukono Branch, focusing on how automation influenced accuracy, timeliness, and decision-making
processes. The study employed a descriptive case study design with both quantitative and qualitative approaches. A
sample of 68 respondents was selected from a population of 85 employees using stratified random sampling. Data
were collected through structured questionnaires and interviews with key personnel in the finance and IT departments.
The study analyzed data using Statistical Package for Social Sciences (SPSS) version 23, employing correlation
analysis, regression analysis, and descriptive statistics to establish the relationship between variables. The findings
revealed a strong positive correlation (r=0.847, p

This study aimed at examining the relationship between digital tax compliance and the growth of small-scale
enterprises (SSEs) in Wakiso District, Uganda. A descriptive cross-sectional survey design was employed, allowing
for data collection at a single point in time. The study adopted a quantitative research approach to establish the
relationship between digital tax compliance and enterprise growth. The study targeted registered small-scale enterprise
owners and managers operating in Wakiso District. A sample size of 371 respondents was determined using Krejcie
and Morgan’s (1970) sample size determination table, and stratified random sampling was used to ensure
representation of different business sectors. Data were collected using structured questionnaires comprising Likertscale items measuring dimensions of digital tax compliance such as timely e-filing, accuracy of electronic records,
use of EFRIS, and adherence to digital reporting requirements, alongside growth indicators including sales growth,
asset expansion, business expansion, and employment growth. The reliability of the research instrument was
confirmed through a pilot study, yielding a Cronbach’s Alpha coefficient of 0.81, indicating acceptable internal
consistency. Quantitative data were analyzed using SPSS, employing descriptive statistics, Pearson correlation, and
regression analysis. Findings revealed a strong positive and statistically significant relationship between digital tax
compliance and growth of small-scale enterprises (r = 0.579, p < 0.01). Regression analysis indicated that digital tax
compliance accounted for 54.6% of the variation in enterprise growth (R² = 0.546). The study concluded that digital
tax compliance significantly enhances the growth of small-scale enterprises by improving financial transparency,
credibility, and access to business opportunities. The study recommended strengthening digital tax training,
simplifying compliance systems, and providing continuous technical support to enhance sustainable growth of SSEs.