Benard Alkali Soepding, John C. Munene and Laura Orobia
Little is known about how self-determination and financial attitude are linked to retirees’ financial well-being in Nigerian context. Drawing from the theory of reasoned action…
Abstract
Purpose
Little is known about how self-determination and financial attitude are linked to retirees’ financial well-being in Nigerian context. Drawing from the theory of reasoned action, the purpose of this paper is to examine the connection of self-determination, financial attitude and financial well-being. Also, this paper examines the mediating role of financial attitude between self-determination and financial well-being.
Design/methodology/approach
A cross-sectional study was used in collecting quantitative data from 399 retirees drawn from North Central Nigeria. Hypotheses are tested through structural equation modelling using the Analysis of Moments of Structures (AMOS) software, version 23.
Findings
Results from the research indicate that financial attitude serves as a trajectory through which self-determination leads to financial well-being. Therefore, self-determination and financial attitude significantly contribute to the financial well-being of retirees.
Research limitations/implications
The use of a cross-sectional design may undermine the causal conclusions of the findings. This study adds to existing research on financial well-being by showing that financial attitude is significant in attaining financial well-being and how self-determination variable impact financial well-being.
Originality/value
This study contributes to literature by establishing the mediating role of financial attitude in the relationship between self-determination and financial well-being. Thus, instead of concentrating on only the direct effects of self-determination and financial well-being, the indirect effect of financial attitude is tested.
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Laura A. Orobia, Joweria Nakibuuka, Juma Bananuka and Richard Akisimire
The purpose of this study is twofold (1) to establish the relationship between inventory management, managerial competence and financial performance and (2) to test whether…
Abstract
Purpose
The purpose of this study is twofold (1) to establish the relationship between inventory management, managerial competence and financial performance and (2) to test whether inventory management mediates the relationship between managerial competence and financial performance.
Design/methodology/approach
We employed cross-sectional and correlational research designs. A questionnaire survey of 304 small businesses in Uganda was utilized. Hypotheses were tested using a bootstrap analysis technique with the aid of Analysis of Moments Structures (AMOS) software.
Findings
Results indicate that inventory management and managerial competence are significantly associated with financial performance of small businesses. Further, inventory management partially mediates the relationship between managerial competence and financial performance.
Originality/value
Rather than focusing on only the direct effects of managerial competence and inventory management, moreover independently, the indirect effect of inventory management is tested. Further, the behavioral perspective of inventory management, as opposed to financial ratios, is utilized.
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Diana Nandagire Ntamu, Waswa Balunywa, John Munene, Peter Rosa, Laura A. Orobia and Ernest Abaho
By the end of their studies, students are expected to: undergraduate level. Learning objective 1: Describe the concept of social entrepreneurship. Learning objective 2: Explain…
Abstract
Learning outcomes
By the end of their studies, students are expected to: undergraduate level. Learning objective 1: Describe the concept of social entrepreneurship. Learning objective 2: Explain the sources and challenges of funding social entrepreneurial activities. Learning objective 3: Discuss the different strategies that social entrepreneurs may use to raise funds. Postgraduate level. Learning Objective 1: Use theory to explain the concept of social entrepreneurship. Learning objective 2: Discuss the role of social capital in facilitating resource acquisition for social entrepreneurial activities. Learning objective 3: Evaluate the current action for fundamental change and development (AFFCAD) funding model and propose strategies that may be used by a social enterprise to achieve financial sustainability when donor funding expires.
Case overview/synopsis
The past decade has seen the emergence of many social enterprises from disadvantaged communities in low-income countries, seeking to provide solutions to social problems, which in developed countries would normally be addressed by government sponsored welfare programmes. The social entrepreneurs behind such initiatives are typically drawn from the disadvantaged communities they serve. They are often young people committed to improving the lives of their most disadvantaged community members. Being poor themselves and located in the poorest communities, establishing their enterprise faces fundamental challenges of obtaining resources and if accessed, sustaining the flow of resources to continue and grow their enterprise. Targeting external donors and mobilizing social resources within their community is a typical route to get their enterprise off the ground, but sustaining momentum when donor funding ceases requires changes of strategy and management. How are young social entrepreneurs dealing with these challenges? The case focusses on AFFCAD, a social enterprise founded by Mohammed Kisirisa and his three friends to support poor people in Bwaise, the largest slum in Kampala city. It illustrates how, like many other similar social enterprise teams, the AFFCAD team struggled to establish itself and its continuing difficulties in trying to financially sustain its activities. The case demonstrates how the youngsters mobilised social networks and collective action to gain access to donor funding and how they are modifying this strategy as donor funding expires. From an academic perspective, a positive theory of social entrepreneurship (Santos, 2012) is applied to create an understanding of the concept of social entrepreneurship. The case uses the social capital theory to demonstrate the role played by social ties in enabling social entrepreneurs to access financial and non-financial support in a resource scarce context (Bourdieu, 1983; Coleman, 1988, 1990). The National Council for Voluntary Organisations Income Spectrum is used as a tool to develop the options available for the AFFCAD team to sustain their activities in the absence of donor support. The case provides evidence that social entrepreneurs are not limited by an initial lack of resources especially if they create productive relationships at multiple levels in the communities where they work. However, their continued success depends on the ability to reinvent themselves by identifying ways to generate revenue to achieve their social goals.
Complexity academic level
This case study is aimed at Bachelor of Entrepreneurship students, MBA, MSc. Entrepreneurship and Masters of Social Innovation students.
Supplementary materials
Teaching Notes are available for educators only.
Subject code
CSS 3: Entrepreneurship.
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Night Sadress, Juma Bananuka, Laura Orobia and Julius Opiso
The purpose of this study was to investigate the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance…
Abstract
Purpose
The purpose of this study was to investigate the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of small business enterprises (SBEs) in a developing country in a single study.
Design/methodology/approach
This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 214 owner-managed SBEs in Uganda through their managers. Data were analysed using Statistical Package for Social Sciences.
Findings
Attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces significantly contribute to tax compliance to the extent of 57.4 per cent. Isomorphic forces have a high predictive power of tax compliance as compared with attitude towards electronic tax system. Further, coercive, normative and mimetic isomorphism as constructs of isomorphic forces are significantly associated with tax compliance.
Research limitations/implications
Given that this study was cross-sectional, monitoring changes in behaviour over time was not possible. The results are useful for policy makers and taxpayers in developing countries. These results can also be generalized to other developing countries especially those in Africa and other continents dominated by developing countries.
Originality/value
To the researchers’ knowledge, this is the first study to examine the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of SBEs in a developing country in a single study on the African scene.
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Laura A. Orobia, Immaculate Tusiime, Rogers Mwesigwa and Bob Ssekiziyivu
This study aims to investigate the relationship between entrepreneurial framework conditions (EFCs) and business sustainability among youth and women entrepreneurs using the…
Abstract
Purpose
This study aims to investigate the relationship between entrepreneurial framework conditions (EFCs) and business sustainability among youth and women entrepreneurs using the institutional theory.
Design/methodology/approach
This study is cross-sectional and follows an explanatory research design using 390 youth and women entrepreneurs in Mbarara district (Uganda). A principal factor analysis was conducted to single out the particular constructs of business sustainability and EFC. Inferential analysis was conducted to test the relationships.
Findings
First, the constructs of business sustainability are stakeholder engagements, people and skills, ecosystem management, market and sales and innovation. Second, the constructs of EFC are education, government program and policies, IT infrastructure, market openness and finance. Finally, finance and IT infrastructure are significant predictors of business sustainability among the youth and women entrepreneurs.
Research limitations/implications
The examination of EFCs from the perspective of the consumers/beneficiaries can offer reasonable results when compared to the national expert perspective.
Originality/value
This study generates initial evidence on the applicability of EFCs from the perspective of the individuals as opposed to the national experts.
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Michael Jackson Wakwabubi, Stephen Korutaro Nkundabanyanga, Laura Orobia and Twaha Kigongo Kaawaase
The purpose of this paper is to establish the mediating role of local government delivery system (here after delivery system) in the relationship between local governance…
Abstract
Purpose
The purpose of this paper is to establish the mediating role of local government delivery system (here after delivery system) in the relationship between local governance (hereafter, governance) and financial distress of local governments in Uganda.
Design/methodology/approach
This study is correlational and cross-sectional. It uses a questionnaire survey on a sample of 109 local governments (districts) of Uganda. The data are analysed using SPSS, partial least squares structural equation modelling and Jose’s MedGraph.
Findings
Results indicate that government delivery system mediates the relationship between governance and financial distress. Delivery system in terms of capacity development and community participation causes positive variances in local government’s financial distress. Also, governance in terms of political clientelism significantly contributes to financial distress more than oversight mechanisms and audit quality. The study finds that delivery system causes more variance in financial distress than governance.
Originality/value
This study applies the new public management and network governance theory and tests the efficacy of delivery system and governance on financial distress in one-go and succeeded in explaining financial distress of local government using Uganda as the setting; the authors join previous scholars that root for multi-theoretical approaches. Also, this study’s design has allowed for the consideration of more than simply the main effects of governance and delivery systems by exploring the mediating role of delivery systems in the link between governance and financial distress. As such, the authors may now have a more accurate and detailed description of the relationships between governance, delivery system and local government financial distress.
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Samuel Ssekajja Mayanja, Joseph Mapeera Ntayi, John C. Munene, James R.K. Kagaari, Waswa Balunywa and Laura Orobia
The purpose of this paper is to examine the mediating role of ecologies of innovation in the relationship between positive deviance (PD) and entrepreneurial networking among small…
Abstract
Purpose
The purpose of this paper is to examine the mediating role of ecologies of innovation in the relationship between positive deviance (PD) and entrepreneurial networking among small and medium enterprises (SMEs) in Uganda.
Design/methodology/approach
A cross-sectional survey design using quantitative approach was employed in this study. Data were collected with the help of self-administrated questionnaires from 228 SMEs. Systematic sampling technique was used. Multiple regression data were analysed with the help of SPSS software.
Findings
The results indicated that ecologies of innovation partially mediate the relationship between PD and entrepreneurial networking. Besides, PD and entrepreneurial networking are significantly related.
Research limitations/implications
The data were cross-sectional in nature, thus limiting monitoring changes in resources accessed from social networks by entrepreneurs over time.
Practical implications
Managers of SMEs and policy makers should pay more attention to the views of employees with divergent views, ecologies of innovation in creating a conducive environment for creativity and innovation among SMEs.
Originality/value
The study of PD, ecologies of innovation and entrepreneurial networking using complexity theory among SMEs in Uganda is a contribution to literature.
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Juma Bananuka, Zainabu Tumwebaze and Laura Orobia
The purpose of this paper is to establish why firms in developing countries are slow to adopt integrated reporting (IR) and what needs to be done to ensure such firms embrace the…
Abstract
Purpose
The purpose of this paper is to establish why firms in developing countries are slow to adopt integrated reporting (IR) and what needs to be done to ensure such firms embrace the practice of integrated reporting using evidence from Uganda.
Design/methodology/approach
This study uses a narrative cross sectional survey conducted using qualitative data collection techniques specifically the structured interviews. We conducted interviews on senior executive managers of Capital Markets Authority, Professional accountancy bodies, Uganda Securities Exchange (USE) and firms listed on Uganda Securities Exchange. The study also involved an analysis of annual reports of listed firms on USE from 2010 to 2016.
Findings
Results suggest that, firms are slow to adopt integrated reporting because of the scarce resources, culture and leadership, stakeholders demand, the regulatory requirement, the effect of globalization and the mindset, lack of awareness about IR and the nature of business and size. Results further suggest that integrated reporting be made mandatory for all firms, especially those that are publicly interested, such as financial institutions, and those that are listed on the stock exchange.
Originality/value
IR being an emerging phenomenon there are few empirical studies exploring IR practices in a developing economy perspective. To the best of the authors’ knowledge this is the first paper that provides some insights into IR from a Ugandan perspective using the Diffusion of innovation theory.
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Saadat Nakyejwe Lubowa Kimuli, Laura Orobia, Humphrey Muki Sabi and Clive Katiba Tsuma
The purpose of this paper is to report results of a study carried out to establish the mediation effect of sustainability intention in the relationship between sustainability…
Abstract
Purpose
The purpose of this paper is to report results of a study carried out to establish the mediation effect of sustainability intention in the relationship between sustainability behavioral control and sustainable entrepreneurship.
Design/methodology/approach
This study is cross sectional and correlational. Data were collected through a questionnaire survey of 384 small businesses. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences and the Medgraph program.
Findings
The results suggest that sustainability intention partially mediates the relationship between sustainability behavioral control and sustainable entrepreneurship. Results further indicate that sustainability behavioral control and sustainability intention are significant predictors of sustainable entrepreneurship.
Originality/value
This study provides an initial empirical evidence on the mediation effect of sustainability intention in the relationship between sustainability behavioral control and sustainable entrepreneurship. To the researcher's knowledge, no study had been conducted on such an interesting topic using evidence from a developing country such as Uganda.
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Laura Orobia, Racheal Nturaninshaba, Juma Bananuka and Kasmwakat Reuel Dakung
This study aims to investigate the association between accountant’s competences, organisational culture and integrated reporting practices.
Abstract
Purpose
This study aims to investigate the association between accountant’s competences, organisational culture and integrated reporting practices.
Design/methodology/approach
A questionnaire survey of 43 manufacturing firms in Mbarara district (South Western Uganda) was undertaken. The unit of inquiry was senior staff in the accounts office while the unit of analysis was the manufacturing firm. The study hypotheses were tested using regression analysis with the aid of Statistical Package for Social Sciences software version 21.
Findings
The findings revealed that while there is a positive and significant association between accountant’s competences and integrated reporting practices, the association between organisational culture and integrated reporting practices is insignificant. In the additional analysis, this study finds that accountant’s competences are significantly associated with all the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013. Surprisingly, organisational culture is not significantly associated with any of the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013.
Practical implications
To the academia, this study expands on the understanding of what matters for improvement in integrated reporting practices in an emerging economy such as Uganda whose history is characterised by civil wars and political unrest. Those in practice may use this study results to promote better reporting practices through the attraction of professional accountants with the necessary proficiencies in corporate reporting practices. The policymakers may also opt to mandate integrated reporting among manufacturing firms.
Originality/value
This study provides a first-time and in-depth understanding of the association between the accountant’s competences, organisational culture and integrated reporting practices using evidence from a developing African Country – Uganda.