Browsing by Author "Alinda, Kassim"

Now showing 1 - 11 of 11
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    Environmental innovations and sustainability practices of manufacturing firms in Uganda
    (Emerald, 2024-01-02) Alinda, Kassim; Tumwine, Sulait; Kaawaase, Twaha Kigongo
    Purpose The purpose of this study is to investigate the pivotal role of environmental innovations in driving sustainability practices within medium and large manufacturing firms operating in Uganda. Design/methodology/approach Using a cross-sectional and quantitative methodology, data were collected through a questionnaire survey involving 208 manufacturing companies. The smart partial least squares path modelling technique was used for the analysis. Findings The analysis unveils significant and positive associations. Specifically, product innovation exhibits a robust and affirmative relationship with sustainability practices. Similarly, the correlation between process innovation and sustainability practices emerges as statistically significant. Moreover, the findings underscore the noteworthy and constructive predictive influence of environmental innovation on sustainability practices. Practical implications These empirical results present substantial implications for theoretical frameworks and practical applications. From a policy perspective, the findings emphasise the importance of incentivising eco product and eco process innovations as potential drivers of eco-friendly practices. On the managerial front, strategic resource allocation and the adoption of integrated environmental innovation strategies are advocated, with the ultimate goal of enhancing sustainable business approaches within Uganda’s manufacturing subsector. Originality/value To the best of the authors' knowledge, this study represents the inaugural attempt to investigate the role of environmental innovations in elucidating sustainability practices within a least developed country. Notably, while all dimensions demonstrate significance, it is noteworthy that product innovation emerges as the more substantial contributor to the promotion of sustainability practices.
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    Environmental management accounting, board role performance, company characteristics and environmental performance disclosure
    (Journal of Accounting & Organizational Change, 2021) Korutaro Nkundabanyanga, Stephen; Muramuzi, Bruno; Alinda, Kassim
    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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    Evidence of Causality between Economic Growth and Electricity Consumption Expenditure in Uganda
    (Journal of Energy Research and Reviews, 2022) Alinda, Kassim; Tumwine, Sulait; Kaawaase, Twaha; Navrud, Ståle; Nalukenge, Irene; Sserwanga, Arthur
    The aim of this study is to investigate the evidence of causality between economic growth and electricity consumption expenditure in Uganda for the period 1986 to 2017, aimed at contributing to literature on this topic and inform energy policy design in the country. Unlike previous studies on the causal link between energy consumption and economic growth, this paper introduces in capital stock as an intermittent variable in the causality framework. In this paper, we employed Johansen (1988, 1995) multivariate Cointegration and Vector Error Correction Model (VECM) based on Granger causality tests. Findings revealed a bi-directional causality between electricity consumption and economic growth in the long-term and distinct causal flow from economic growth to electricity consumption in the short-term and long-term Granger causality from capital stock to economic growth, with short-run feedback in the opposite direction. Therefore, the Government of Uganda should implement conservation policies only through reducing energy intensity and promoting efficient energy use to avoid decline in output but also strengthen its efforts towards capital accumulation in order to realize sustainable economic growth and meet the desired goal of sustainable energy for all.
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    Intellectual capital and sustainability practices of manufacturing firms in Uganda
    (Emerald, 2023-10-10) Alinda, Kassim; Tumwine, Sulait; Kaawaase, Twaha Kigongo; Ståle, Navrud; Sserwanga, Arthur; Nalukenge, Irene
    Purpose The primary objective of this study is to investigate the association between the dimensions of intellectual capital (IC) and sustainability practices (SP) within the context of manufacturing medium and large (ML) firms in Uganda. The study aims to shed light on whether and how different dimensions of IC contribute to the adoption and implementation of SP by these firms. Design/methodology/approach This study utilized a cross-sectional and quantitative approach, collecting data through a questionnaire survey from a sample of manufacturing ML firms. The collected data underwent analysis to identify patterns and relationships using the SmartPLS structural equation modeling (SEM) technique. Findings The findings demonstrated that the three categories of IC (human, structural and relational capital) influence the SP of ML manufacturing enterprises in Uganda. This suggests that IC is a critical component of SP. Practical implications Manufacturing enterprises should use their IC to create strategies for sustainable solutions, such as creating new, ecologically and socially responsible products and services and improving current ones to lessen their environmental effect. Originality/value This research advances knowledge of SP by revealing if all aspects of IC are significant for the SP of manufacturing enterprises in Uganda.
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    Intellectual Capital, Isomorphic Forces and Internal Controls over Financial Reporting in Ugandan Microfinance Institutions
    (Cogent Business & Management, 2021) Kabuye, Frank; Alinda, Kassim; Bugambiro, Nicholas; Kezaabu, Saphurah
    The purpose of this study is to examine the role of intellectual capital and isomorphic forces in strengthening internal controls over financial reporting (ICFR) in microfinance institutions (MFIs). This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 66 MFIs that are members of the Association of Microfinance Institutions of Uganda (AMFIU). Both intellectual capital and isomorphic forces positively and significantly contribute to the strength of ICFR. In terms of control variables, ownership structure, capital structure and firm age are not significant predictors of ICFR. Policy-wise, the regulator(s) of MFIs should always issue-specific and time-bound directives to MFIs with ICFR shortfalls to enhance their control environment. Also, the responsibility of maintaining adequate ICFR should be extended to the management of MFIs by tasking them to account for lapses in ICFR. This would reduce incidences of senior management usurping the powers of the board, which would lead to overriding of ICFR. Also, policies should be specific on the composition of the board to improve its intellectual potential. To the authors’ knowledge, this study provides initial empirical evidence of the influence of intellectual capital and isomorphic forces in strengthening ICFR in MFIs using evidence from a developing African country. Overall, this study found that intellectual capital (entity factor) and isomorphic forces (institutional factors) are all predictors of ICFR. This is possible because managers, employees and those charged with governance of the entity can be influenced by institutional forces that affect ICFR positively.
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    Intellectual capital: mediator of board of directors’ effectiveness and adoption of International Financial Reporting Standards
    (Journal of Financial Reporting and Accounting, 2020) Tumwebaze, Zainabu; Bananuka, Juma; Alinda, Kassim; Kalembe, Dorcus
    The purpose of this paper is twofold: to test whether intellectual capital mediates the relationship between board of directors’ effectiveness and adoption of International Financial Reporting Standards (IFRS) and to examine the contribution of the specific elements of intellectual capital and board of directors’ effectiveness to adoption of IFRS. Design/methodology/approach – This study is cross-sectional. Usable questionnaires were received from 67 microfinance institutions (MFIs) that are members of the Association of MFIs of Uganda. The data was analyzed using Statistical Package for Social Sciences and MedGraph program (Excel version). Findings – Results indicate that intellectual capital mediates the relationship between board of directors’ effectiveness and adoption of IFRS. Results further indicate that board independence and board meetings contribute significantly to the adoption of IFRS unlike board size and board committees. Results also indicate that in the intellectual capital elements, only structural capital and human capital significantly contribute to the adoption of IFRS unlike relational capital. Originality/value – This study provides more insights on our understanding of the relationship between intellectual capital, board of directors’ effectiveness and adoption of IFRS. Specifically, it provides first time evidence of the mediation effect of intellectual capital in the relationship between board of directors’ effectiveness and adoption of IFRS using evidence from an African developing country – Uganda. Further, this paper adds to existing literature on corporate governance and reporting practices, as it provides more
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    Livelihood capital access and sustainable livelihood outcomes of park adjacent communities in Uganda
    (Emerald, 2025-03-18) Kiconco, Michelle; Nelmapius, Albert; Venter, Elmarie; Alinda, Kassim
    Purpose The paper aims at investigating the association between dimensions of livelihood capital access including financial, human, physical, natural, social, cultural, institutional capital access and sustainable livelihood outcomes – improved well-being. The study aims at establishing whether livelihood capital access enhances the livelihoods of national park adjacent communities in Uganda. Design/methodology/approach The study employed a quantitative approach and cross-sectional research design. A theoretically driven model was tested on data from 364 respondents from Uganda Community Tourism Association (UCOTA). Structural Equation Modelling (SEM) was used to test relationships between the study variables. Findings The results indicate that among the seven distinct forms of capital access, financial, human, physical and social capital are the most crucial. Accessing financial, human, physical and social capital has been shown to significantly enhance the livelihoods of communities residing adjacent to national parks. Originality/value This study adds to the body of sustainable livelihoods literature by highlighting how access to livelihood capital impacts the sustainable livelihoods. The research suggests prioritizing the improvement of access to financial, human, physical and social resources, with a particular emphasis on integrating livelihood capital access into livelihood and tourism policies.
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    Livelihood strategies for achieving sustainable livelihood outcomes among communities near national parks in Uganda: a study of tourism-related and non-tourism-related approaches
    (Emerald, 2025-03-10) Kiconco, Michelle; Alinda, Kassim; Mwebaza, Susan; Ssemata, Ratiibu
    Tourism development around national parks impacts the way of life for local communities. Anchored in the Sustainable Livelihood Framework, this study aims to investigate which livelihood strategies (tourism-related and non-tourism-related activities) influence sustainable livelihood outcomes (improved well-being), for communities adjacent to national parks in Uganda. Using primary data, this study seeks to provide recommendations for enhancing sustainable livelihood outcomes for these communities and to propose an agenda for future research in this area.
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    Rising above vulnerability: resilience and sustainable livelihood outcomes of national park-adjacent communities in an African biodiversity hotspot
    (Emerald, 2025-05-09) Kiconco, Michelle; Alinda, Kassim; Mbabazi, Immaculate Mary; Mutabazi, James; Ngunoue, Cynthia Kauami
    Purpose – This study aims at investigating the ways in which resilience to livelihood stressors (shocks, displacement risk and seasonality) could influence sustainable livelihoods outcomes (improved well-being) of national park-adjacent communities in Uganda. Design/methodology/approach – With a sample of 364 respondents, data were obtained using a questionnaire survey and analyzed using structural equation modeling – with the aim of establishing the influence of resilience of national park-adjacent communities on their livelihood outcomes. Findings – The results show that resilient to shocks and seasonality are the most crucial factors in enhancing the livelihoods of national park-adjacent communities. Building community members’ resilience to shocks and seasonality has been shown to significantly improve the livelihoods of people residing near national parksinUganda. Originality/value – This paper expands the sustainable livelihood literature through an understanding of vulnerable national park-adjacent communities and stresses the influence of resilience to stressors on their livelihood outcomes. The research emphasizes the importance of enhancing community members’ livelihoods with a sharp focus on resilience to shocks and seasonality by integrating resilience strategies into tourism and livelihood policies.
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    Sustainability Practices among Manufacturing Firms in Uganda: An Overview of Challenges and Opportunities
    (Advances in Research, 2022) Alinda, Kassim; Tumwine, Sulait; Kaawaase, Twaha; Navrud, Ståle; Nalukenge, Irene; Sserwanga, Arthur
    The aim of this paper is to provide an in-depth exploration of the opportunities and challenges towards the uptake of sustainability practices (SPs) among manufacturing firms in Uganda. SPs are among the notable solutions in overcoming the challenges facing the global environment, society as well as prosperity for all. The paper utilized a qualitative research design following a review approach of relevant scientific, technical as well as government policy papers. From the review, enforcement of the available environmental laws and policies, customer’s awareness, technological innovation, organisational culture and strict governance, emerge as key drivers towards the uptake of SPs in this country. However, weak legislations and enforcement in some instances, lack of sufficient resources to invest in new technologies, high costs of financing, organisational culture, and limited awareness emerge as the main challenges facing the uptake of SPs. Furthermore, our study provides policy implications that could mitigate the challenges identified especially in a least developed country, Uganda.
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    Unlocking the nexus: intellectual capital and environmental innovations among manufacturing firms in Uganda
    (Emerald, 2024-11-22) Alinda, Kassim; Wakibi, Aziz; Ahimbisibwe, Godwin Mwesigye; Andabati, David
    Purpose This study aims to investigate the intricate relationship between intellectual capital and environmental innovations among manufacturing medium and large firms in Uganda, utilizing the SmartPLS methodology. Design/methodology/approach This research adopts a cross-sectional and quantitative approach, collecting data through a questionnaire survey from a sample of manufacturing medium and large (ML) firms in Uganda. The collected data underwent analysis to identify patterns and relationships using the SmartPLS structural equation modeling (SEM) technique. Findings The findings highlight a distinct pattern: structural capital is the strongest predictor of environmental innovations, with human capital being the next most significant factor. However, the positive relationship with relational capital did not attain statistical significance, suggesting the need for further exploration into inter-firm relationships. Practical implications For managers, investing in robust organizational structures and human capital development programs can enhance firms’ capacity to drive eco-friendly initiatives, aligning with global sustainability agendas. Policymakers are encouraged to create an enabling environment that nurtures IC and incentivizes environmental innovation through supportive policies such as tax incentives and funding mechanisms for green technologies. Originality/value This study enriches the intellectual discourse on IC and environmental innovation by employing SmartPLS methodology to highlight the nuanced impact of its components, emphasizing the multifaceted nature of IC and its role in driving EI.