Department of Accounting and Finance

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    Corporate Governance and Nonfinancial Performance in Financial Institutions in Uganda
    (SAS Publishers, 2016) Biryomumeisho, Justus; Nkote, Isaac N,; Ocaya, Bruno
    This study investigates the influence of corporate governance on non-financial performance in financial services sector in Uganda. Corporate governance mechanisms examined included ownership concentration, board composition, CEO tenure and CEO turnover through multi-theory lenses of agency theory, stakeholder theory, resource-based theory and institutional theory. Non-financial performance was measured using employee satisfaction, social performance and environmental performance. The study objectives were to examine the relationship between ownership structure and nonfinancial performance, examine the relationship between board composition and nonfinancial performance, to assess the relationship between CEO tenure and nonfinancial performance and to determine the relationship between CEO turnover and nonfinancial performance. To accomplish the research objectives, a survey design using a questionnaire and secondary data was adopted. Secondary data were obtained from the annual reports and websites of 36 regulated financial services firms for the period 2008-2014. The data were analysed using the Statistical Package for the Social Sciences (SPSS) version 20 in which correlation and ordinary least squares (OLS) multiple regression tests were performed. Results showed that the relationship between corporate governance and non-financial performance is positive (r = 0.1397, p = 0.0514).
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    Exploring Transition in Higher Education: Engagement and Challenges in Moving from Teacher-Centered to Student-Centered Learning
    (JPBLHE, 2021) Awacorach, Judith; Jensen, Iben; Lassen, Inger; Olanya, David Ross; Zakaria, Hanan Lassen; Olok Tabo, Geoffrey
    The overall purpose of this study is to prefigure the feasibility of Problem Based Learning (PBL) for building research and employability capacity of MA-students in the context of Gulu University. Following a description of the basic tenets of PBL, we explain how PBL was used in experimental community outreach workshops for MA-students between 2016 and 2019. More specifically we identify traces of traditional learning practices and discuss to what extent the new learning approach might change the student-teacher power relationship. Methodologically and analytically, our study draws on a practice theory model developed by Kemmis and Mutton (2012). Although our findings indicate subtle traces of a traditional student-teacher relationship, the analyses indicate that the PBL learning mode is a promising candidate for strengthening research capacity in view of preparing students for post-graduate employability and community transformation. The workshops were organized collaboratively as part of the Danida-funded programme Building Stronger Universities.
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    Governance and Human Development in Gulu District: A Case Study of Gulu Municipality
    (Scientific Research Publishing Inc, 2016-04-28) Akena, Denis Uma; Biryomumeisho, Justus,
    The study aims at examining governance in the promotion of human development in Gulu District with particular reference to Gulu Municipality. The research was conducted using 387 participants in Gulu Municipality and adopted a quantitative design with random stratified sampling technique. The data were analyzed using Pearson correlation coefficient, regression and descriptive statistics. The study indicated that 200 (51.7%) were male and 187 (48.3%) were female. The study finds that greater levels of accountability, participation and absence of corruption are associated with greater levels of human development. Correlation analysis results showed that there is a significant positive relationship between accountability and human development (r = 0.351, p = 0.000). There is a significant positive relationship between government efficiency, participation and control of corruption and human development (r = 0.317, p = 0.000; r = 0.378, p = 0.000; and r = 0.416, p = 0.000) respectively. The relationship between bribery and human development is very low and insignificant. Overall, there is a significant positive relationship between good governance and human development (r = 0.477, p = 0.000). The regression analysis shows that good governance explains 24.4% of the variations in human development (Adjusted R2 = 0.244, Sig. F change = 0.000). The study findings indicate that the best predictors of human development were accountability, participation and control of corruption. The worst predictor was government efficiency. The study concludes that bribery is neither associated with human development nor any attributes of good governance.