Browsing by Author "Abaho, Ernest"

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    Contingency factors and budget actors’ behaviour during COVID-19: the case of Uganda
    (Journal of Public Budgeting, Accounting & Financial Management, 2022) Korutaro Nkundabanyanga, Stephen; Jayasinghe, Kelum; Abaho, Ernest; Mugambe, Kenneth
    The purpose of this study is to examine the viewpoints and experiences of multiple budget actors to understand their particular budget related behaviours contingent upon the COVID-19 (C19) pandemic of a developing country. Design/methodology/approach – This study uses Uganda as a case study and employs semi-structured interview method for the data collection. In trying to generate themes and patterns, data are analysed through three levels of coding: open, axial and selective coding. The contingency theory is used to interpret the data. Findings – The task of budgeting formulation, implementation and control in times of C19 lead to varied actual behaviours of budget actors because of the environmental uncertainty, inappropriate structural and technological conditions and manipulative organisational cultures contingent upon the Ugandan C19 budget context. Research limitations/implications – The insights generated from the study can be useful for the national governments of emerging economies, e.g. African countries, to understand the conditions that influence the budget actors’ behaviour and together, develop long-term financial resilience strategies to face future emergencies. Originality/value – This study contributes to accounting and public budgeting theory by showing that contingency theory is a relevant framework for understanding budget actors’ behaviour in emergency situations. The study potentially strengthens the contingency theory framework through its incorporation of organisational culture perspective into the “people” element.
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    Farm management skills, entrepreneurial bricolage and market orientation
    (Journal of Agribusiness in Developing and Emerging Economies, 2020) Komugisha Tindiwensi, Catherine; Munene, John C.; Sserwanga, Arthur; Abaho, Ernest; Namatovu-Dawa, Rebecca
    This article investigates the relationship between farm management skills, entrepreneurial bricolage and market orientation in smallholder farms. Design/methodology/approach – The study used quantitative approaches to survey 378 smallholder farms in Uganda. Data were analysed using Structural Equation Modelling to establish the relationship between farm management skills, entrepreneurial bricolage and market orientation. Findings – Farm management skills positively predict market orientation while entrepreneurial bricolage partially mediates the relationship between farm management skills and market orientation. Research limitations/implications – The study utilized a survey design, which provides a cross-sectional view. Given that market orientation of smallholder farms can vary during the farm growth process, it becomes more informative to analyse how the independent and mediating variables cause a variation at different levels of market orientation. Practical implications – Farm management training programmes that emphasize financial management skills and employ a household approach should be strengthened to enhance smallholder market orientation. Strategies for enhancing market orientation should also entail bricolage as a complementary behaviour to farm management. Originality/value – We introduce entrepreneurial bricolage to the market orientation debate. The study brings alive the significance of entrepreneurial bricolage in smallholder farming. It also confirms the role of farm management skills in enhancing the market orientation of smallholder farms.
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    How do transport companies execute strategies in a volatile environment? A qualitative inquiry
    (Emerald Group Publishing Limited, 2024-04) Ssekiziyivu, Bob; Bagire, Vincent; Ngoma, Muhammed; Nkurunziza, Gideon; Abaho, Ernest; Hassan, Bashir
    Purpose – The purpose of this study was to explore how transport companies in Uganda execute strategies in a turbulent business environment. Design/methodology/approach – The study adopted an exploratory qualitative methodology using the data collected through an open-ended instrument. Utilizing the qualitative data analysis software QSR NVivo9, the data were analyzed following the Gioia's methodology. Verbatim texts were used to explain the emergent themes. Findings – The study's findings show that to successfully execute strategies, companies in Uganda communicate, coordinate and put control systems in their operations. The activities undertaken include customer care, timely settlement of complaints, comfortable seats, playing local music, partnerships with reliable fuel stations, setting up strategic offices, cost management, use of experienced drivers, sub-renting vehicles and inspections. Originality/value – The study produces a pioneering result of how transport companies execute strategies in a turbulent business environment, an aspect that has not been adequately highlighted in previous studies.