Juma Bananuka, Arafat Walugyo Kadaali, Veronica Mukyala, Bruno Muramuzi and Zainab Namusobya
The purpose of this paper is to report the results of a study carried out to establish the contribution of audit committee (AC) effectiveness, isomorphic forces and managerial…
Abstract
Purpose
The purpose of this paper is to report the results of a study carried out to establish the contribution of audit committee (AC) effectiveness, isomorphic forces and managerial attitude to the adoption of international financial reporting standards (IFRS).
Design/methodology/approach
This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 67 MFIs that are members of the Association of Microfinance Institutions of Uganda (AMFIU).
Findings
Both AC effectiveness, isomorphic forces and managerial attitude significantly contribute to the adoption of IFRS. However, the explanatory power of managerial attitude is subsumed in isomorphic forces and AC effectiveness. Results further indicate that AC effectiveness partially mediates the relationship between isomorphic forces and adoption of IFRS. In terms of control variables, ownership and capital structure are not significant predictors of adoption of IFRS.
Originality/value
To the authors’ knowledge, this is the first study to investigate the contribution of AC effectiveness, isomorphic forces and managerial attitude to the adoption of IFRS in MFIs using evidence from a developing country on the African scene like Uganda. Further, earlier literature has not tested the mediating effect of AC effectiveness in the relationship between isomorphic forces and the adoption of IFRS which has been reported in this paper.
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Stephen Korutaro Nkundabanyanga, Bruno Muramuzi and Kassim Alinda
The increasing environmental challenges require efforts to expand the scope of accounting to better evaluate organizations’ behaviour/practices. This paper aims to report the…
Abstract
Purpose
The increasing environmental challenges require efforts to expand the scope of accounting to better evaluate organizations’ behaviour/practices. This paper aims to report the results of studying the link between environmental management accounting (EMA), board role performance (BRP), company characteristics and environmental performance disclosure (EPD) of Ugandan manufacturing firms.
Design/methodology/approach
The study was correlational and cross-sectional. The results are obtained through content analysis of company reports, websites and a questionnaire survey of 102 large and medium manufacturing firms in four districts of Uganda.
Findings
Results indicate that EMA causes significant variances in EPD in manufacturing firms. Also, BRP and firm size explain variances in EPD through EMA.
Research limitations/implications
The research does not control for industry type. Still, the results offer hope on how the reliability of environmental performance information that companies voluntarily provide outside financial statements, can be improved.
Originality/value
Results potentially extend available literature by providing a mechanism through which the environmental performance information is obtained for onward disclosure.
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Vincent Patsy Katutsi, Will Kaberuka, Muhammed Ngoma and Bruno Lule Yawe
This study aims to establish whether three technology-specific attributes – convenience, compatibility with cultural needs and social reputation – influence the sustained use of…
Abstract
Purpose
This study aims to establish whether three technology-specific attributes – convenience, compatibility with cultural needs and social reputation – influence the sustained use of clean cooking technologies in Uganda’s households.
Design/methodology/approach
This study adopted a cross-sectional and correlational research design. A survey was conducted with 125 households. The data were analyzed using SPSS and Smart PLS.
Findings
The results indicate that, in contrast to convenience, social reputation and compatibility with cultural needs significantly influence the sustained use of clean cooking technologies in Uganda’s households.
Research limitations/implications
This study focused on the Greater Kampala Metropolitan Area; hence, several households in other urban centers and rural communities were excluded from the study. In addition, technology-specific attributes only accounted for 34.4% of the variation in the sustained use of clean cooking technologies in Uganda, leaving 65.6 unexplained. Therefore, the authors recommend that future studies look at other technology-specific attributes that may influence the sustained use of clean cooking technologies in Uganda’s households.
Originality/value
This study provides initial evidence of technology-specific attributes and the sustained use of clean cooking technologies based on the expectation–confirmation model.
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Vincent Patsy Katutsi, Will Kaberuka, Muhammed Ngoma, Bruno Lule Yawe, Ronnett Atukunda and Dickson Turyareba
This study aims to investigate the influence of specific socioeconomic factors, namely neighborhood, gender roles and affordability, on the continuous use of clean cooking…
Abstract
Purpose
This study aims to investigate the influence of specific socioeconomic factors, namely neighborhood, gender roles and affordability, on the continuous use of clean cooking technologies (CCTs) in households, using evidence from Uganda.
Design/methodology/approach
This study adopted an explanatory quantitative design. A questionnaire survey with 379 clean household responses was conducted. The data were analyzed using the Smart Partial Least Squares (PLS) software.
Findings
The results indicate that the sustained use of clean cooking technologies in households in Uganda is significantly associated with neighborhood influence, shared gender roles and affordability, collectively accounting for 27.7% of the variance.
Research limitations/implications
The three dimensions of socioeconomic factors under study partially explain the sustained use of CCTs in Uganda. The study does not delve into other socioeconomic factors that could probably account for 72.2% of the variance not explained. The quantitative design may have overlooked the social reality perspectives inherent in qualitative studies that other researchers may endeavor to exploit.
Originality/value
The authors integrated three dimensions of socioeconomic factors – neighborhood influence, gender roles and affordability – with the diffusion of innovation theory (DIT) using Smart PLS to explain the continuous use of CCTs within households.