Nkumba University Institutional Respository (NKUIR)

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Customer retention strategies and organisation performance in insurance companies in South Sudan, acase study of Britam insurance company Ltd.
(Nkumba University, 2024-08) Roda Johnson Paul
The study examined the influence of customer retention strategies on the organisation performance in insurance companies in South Sudan focusing on a case study of Britam Insurance Company Ltd. It was guided by the objectives to: examine the influence of customer relationship management on the organisation performance in Britam Insurance Company Ltd, South Sudan; assess the influence of loyalty programs on the organisation performance in Britam Insurance Company Ltd, South Sudan and assess the influence of loyalty programs on the organisation performance in Britam Insurance Company Ltd, South Sudan. The study adopted a cross-sectional survey and mixed methods and case study strategy. A sample size of 63 respondents was determined which registered a response of 100% participated. The study used interviews and survey as methods of data collection and the data collection instruments were interview guide, and self-administered questionnaire. Findings from regression value r = 0.816 for customer relationship management, 0.822 for loyalty programs and 0.779 for value proposition and all had sig. value of 0.000 hence indicating that Britam Insurance Company Ltd’s customer retention strategies have a statistically significant strong positive relationship with organisation performance and as such the null hypothesis was rejected. In conclusion, the study notes that effective CRM practices not only streamline operations but also foster stronger customer relationships, contributing to sustained business growth and competitive advantage in the insurance market. It was also concluded that while Britam shows strengths in encouraging the use of loyalty points and implementing referral programs, there are opportunities to enhance programs that offer exclusive benefits and personalized rewards for long-term policyholders. In recommendation, the study suggested that Britam Insurance should allocate resources to implement advanced CRM software that integrates seamlessly with other business systems. It was also suggested that the company should also invest in regular updates and innovations within its loyalty programs to keep offerings fresh and competitive and that Britam Insurance should also focus on improving its customer service standards to reinforce its value proposition.
Digital infrastructure and entrepreneurship practices among persons with disabilities in Mbale district: a case of small business owner sunder the Mbale district union of persons with disabilities (MDUPD)
(Nkumba University, 2025-10) Fiona Nambogo
This study explores the influence of digital infrastructure on entrepreneurship practices among Persons with Disabilities (PWDs) operating small businesses in Mbale District, Uganda. The primary focus was to investigate how internet connectivity, mobile phone access, e-commerce engagement, and entrepreneurial enablers such as digital literacy confidence and access to capital contribute to the growth and success of small businesses led by PWDs. The study’s objectives were to assess how internet connectivity and mobile phone access impact business operations, explore the role of e-commerce platforms, and examine the moderating role of entrepreneurial enablers on the relationship between digital infrastructure and entrepreneurship practices. A mixed-methods approach was used, combining quantitative data from structured surveys with qualitative insights from interviews with PWD leaders. Statistical tools, including Chi-square tests, and hierarchical multiple regression, were employed using SPSS Version 29 to analyze the strength, direction, and moderation of relationships between key study variables. Key findings revealed that digital infrastructure significantly influences entrepreneurship practices (β = 0.545, p < 0.001), indicating that improved internet connectivity and mobile access enhance innovation, marketing reach, and business growth. E-commerce engagement, though still low, correlated positively with customer acquisition and record-keeping efficiency (r = 0.46, p < 0.01). The moderation analysis showed that entrepreneurial enablers substantially shape this relationship: access to business support services (β = 0.35, p = 0.010), digital literacy confidence (β = 0.28, p = 0.030), access to capital and financial inclusion (β = 0.25, p = 0.050), policy and regulatory environment (β = 0.22, p = 0.041), and external business support services (β = 0.27, p = 0.035) significantly strengthened the positive impact of digital infrastructure on entrepreneurship practices, while negative socio-cultural attitudes (β =–0.19, p = 0.040) weakened it. Collectively, the models explained 54.3 percent (R² = 0.543) of the variance in entrepreneurship outcomes. The study concludes that digital infrastructure alone is insufficient to drive inclusive entrepreneurship. The integration of enabling factors particularly financial inclusion, digital literacy, supportive policy, and inclusive social attitudes is essential for achieving equitable digital transformation. The study recommends targeted interventions to improve internet access, strengthen digital-skills training, and expand access to affordable financial and technological resources to enhance economic inclusion and sustainable growth for PWD entrepreneurs in Uganda
Accounting professionalism and the quality of financial reporting in Ugandan local government, a case of Mbale district local government.
(Nkumba University, 2025-10) Mutuwa Betty
The study sought to determine the influence of accounting professionalism on the Quality of Financial Reporting in Ugandan Local Government: Case Study of Mbale District Local Government. The study was supported by specific research objectives which included evaluating the influence of professional knowledge of accountants on the quality of financial reporting, establishing the influence of personal integrity of an accountant on the quality of financial reporting and evaluating the influence of professional independence of an accountant on the quality of financial reporting. The researcher used descriptive research design and a case study was Mbale District Local Government. The study used simple random sampling and purposive sampling method. The study used a sample size of 48 respondents was used. Data was collected from the respondents’ using questionnaires and interview guide questions. The findings indicate that accountants strictly adhere to the local professional standards and rules, adhere to government’s rules and regulations guiding the profession, ethics has a significant effect on the faithful disclosure of financial reports, disclosure of items in the financial statement is affected by personal interest of the professional accountant, and disclosure of items in the financial statement is affected by personal interest of the professional accountant. Furthermore, the study revealed that adherence to high ethical standards helps boost the integrity of financial statements, accountants engaging in insider dealings tend to compromise the integrity of financial reports, acceptance of gift items by professional accountants affects the integrity of financial report, and violation of ethical core values undermines the integrity of financial reports. In addition, the findings indicate that accountant's professional independence is crucial for ensuring unbiased financial reporting, accountant's independence impact the reliability of financial statements, ethical guidelines and regulations govern accountant's professional independence in the organization, the current regulatory framework provides sufficient safeguards to maintain an accountant's independence. Besides, accountant's professional independence is crucial for ensuring unbiased financial reporting, accountant's independence impact the reliability of financial statements, ethical guidelines and regulations govern accountant's professional independence in the organization, and the current regulatory framework provides sufficient safeguards to maintain an accountant's independence.
Participatory decision making and organisational performance among property management agencies, a case study of Broll Uganda Ltd
(Nkumba University, 2024-10) Kisule John
This study examined the effects of participatory decision making and organisational performance among property management agencies in Uganda basing on Broll Uganda Ltd. The objectives of this study were to establish the effect of collaboration on organisational performance in Broll Uganda Ltd, to establish the effect of inclusivity on organisational performance in Broll Uganda Ltd and to establish the effect of empowerment on organisational performance in Broll Uganda Ltd. A cross-sectional survey design with a mixed method research approach in generating the required information was used. In this study, there were 90 individuals from which 73 respondents were drawn. The purposive sampling technique was used to select management, HRM department and estate managers while simple random sampling was used to select respondents from property managers, leasing department, maintenance department, accounting and finance and the support staff. Data collection was done using survey questionnaires and the SPSS software package was used for data analysis. The findings revealed that participatory decision making had a positive linear relationship with organisational performance of Broll Uganda Ltd (Adjusted R Square=.404). The effect of collaboration on organisational performance (B=0.187, P
Financial reporting and donor funds accountability in humanitarian organisations in South Sudan, a case study of South Sudan Red Cross - Juba
(Nkumba University, 2025-10) Duku Seme Manasi
The study assessed the influence of financial reporting on donor funds accountability in the South Sudan Red Cross in Juba, South Sudan. The study was guided by the following objectives: to examine the relationship between financial Statements and donor funds accountability in South Sudan Red Cross, Juba; to assess the relationship between budgeting and donor funds accountability in South Sudan Red Cross, Juba; and to determine the relationship between internal control measures and donor funds accountability in South Sudan Red Cross, Juba. The study employed a descriptive research design using a quantitative research approach. The sample size of 211 respondents was selected from a population of 450 respondents. Quantitative data was coded and entered into SPSS for statistical analysis. Descriptive statistics such as frequencies and percentages were used. Regression analysis assessed relationships between financial reporting and donor accountability. Qualitative data from interviews was transcribed and analyzed using thematic content analysis. Emerging themes on financial reporting challenges and donor accountability mechanisms was identified and interpreted. Quantitative data was presented in tables and charts, while qualitative findings was summarized in thematic narratives. The study concludes that financial statements, budgeting, and internal control measures are all critical for ensuring donor funds accountability in NGOs. Transparent and accurate financial reporting, supported by regular external audits, builds donor confidence, fosters long-term relationships, and encourages continued funding. Effective budgeting ensures proper allocation and utilization of resources, while integration with auditing strengthens oversight and demonstrates responsible stewardship. Strong internal controls, including segregation of duties, regular monitoring, and authorization procedures, prevent mismanagement and fraud, whereas weak controls and financial misreporting undermine transparency and donor trust. High audit costs, particularly for smaller NGOs, pose challenges to maintaining rigorous accountability. Overall, the findings highlight that a combination of reliable financial statements, systematic budgeting, and robust internal controls is essential for promoting transparency, preventing mismanagement, and sustaining donor confidence. The study recommends that NGOs ensure timely preparation and submission of accurate and detailed financial statements and NGOs implement systematic and realistic budgeting practices that align resources with project needs.