Browsing by Author "Alinda, Kassim"

Now showing 1 - 5 of 5
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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, 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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    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.