Search results

1 – 4 of 4
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 24 July 2019

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…

960

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.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

Access Restricted. View access options
Article
Publication date: 1 June 2021

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…

1198

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.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 5
Type: Research Article
ISSN: 1832-5912

Keywords

Access Restricted. View access options
Article
Publication date: 29 May 2023

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…

104

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.

Details

International Journal of Energy Sector Management, vol. 18 no. 3
Type: Research Article
ISSN: 1750-6220

Keywords

Available. Open Access. Open Access
Article
Publication date: 23 October 2023

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…

633

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.

Details

Technological Sustainability, vol. 2 no. 4
Type: Research Article
ISSN: 2754-1312

Keywords

1 – 4 of 4
Per page
102050