NRU :: Browsing by Author "Balunywa, Waswa"

Browsing by Author "Balunywa, Waswa"

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An analysis of fiscal decentralization as a strategy for improving revenue performance in Ugandan Local governments
(Journal of Research in International Business and Management, 2014) Balunywa, Waswa; Nangoli, Sudi; Mugerwa, George W.; Teko, Juma; Mayoka, Kituyi G.
The inception of decentralization in late the 1990s in Uganda instilled so much hope in the people of Uganda as they anticipated that local governments would improve on revenue collection and service delivery. This was to be achieved through a privatization strategy which guaranteed better performance in revenue collection as compared to the previous system where government employees embezzled most of the taxes they collected. To date however, a number a number of challenges have made it hard fiscal decentralization to realize any fruits. This study was conducted to examine the impact of fiscal decentralization on revenue performance in Ugandan local governments. A cross-sectional survey research design involving both quantitative qualitative research methods were used in the study. A questionnaire was employed to collect and analyze quantitative data, while an interview guide was used to collect qualitative data. The study population included LC III, LC IV and LC V council members and technical members of staff in three local government districts of Mbale, Manafwa and Kampala. Both random and purposive sampling techniques were used to select a total sample of 600 respondents. Results indicate that fiscal decentralization helps to reduce corruption, leads to improved revenue performance, enables better planning for revenue collection, reduces on tax evasion, enables the local unit to get more sources of revenue, makes it easy to handle taxation disputes and also that Fiscal decentralization reduces on taxation bureaucracies hence better revenue performance. This paper posits that for improved revenue performance in a decentralized government, there is need to restrict political leaders from interfering with the work of technical staff, institution of tougher penalties for tax evaders, and also that there was need for central governments to increase funding to the local units. The findings also indicate that salaries for technical staff should be increased to minimize corruption and improve on revenue performance.
The association between accounting standards, legal framework and the quality of financial reporting by a government ministry in Uganda
(Journal of Accounting in Emerging Economies, 2013) Korutaro Nkundabanyanga, Stephen; Tauringana, Venancio; Balunywa, Waswa; Naigo Emitu, Stephen
The purpose of this study is to examine the association between accounting standards, legal framework and the quality of financial reporting by the Ministry of Water and Environment in Uganda. Design/methodology/approach – The study used a self-administered questionnaire to survey 120 staff and stakeholders of the Ministry of the Water and Environment. Correlation analysis was employed to determine the association between accounting standards, legal framework and the quality of financial reporting. Findings – Results indicate that accounting standards and legal framework are all positively and significantly associated with the quality of financial reporting, providing evidence of the effect of accounting standards and legal framework on the quality of financial reporting in Uganda Research limitations/implications – Scarce literature using African data means that it is not possible to compare the findings to previous research. Practical implications – The finding of an association between accounting standards, the legal framework and quality of financial reporting implies that the government of Uganda needs to adopt a more robust approach in enforcing compliance to improve the quality of financial reports produced by the Ministry of Water and Environment. Originality/value – This study contributes to the dearth of evidence on government accounting literature in Africa by investigating for the first time, the association between accounting standards, legal framework and the quality of financial reporting by a government department.
Board role performance in service organisations: the importance of human capital in the context of a developing country
(Social Responsibility Journal., 2014) Nkundabanyanga, Stephen K.; Balunywa, Waswa; Tauringana, Venancio; Ntayi, Joseph M.
The purpose of this paper is to draw from multiple theories of upper echelons, stakeholder, agency, resource-based view and stewardship to establish the extent to which human capital (other than that of the board itself) in service organisations affect board role performance in those service sector firms. Design/methodology/approach – This study is cross-sectional and correlational. Analyses are conducted using SPSS and Analysis of Moment Structures software on a sample of 128 service firms in Uganda. Findings – Findings reveal that dimensions of employee safety, entrepreneurial skills, entrepreneurial development, employee welfare and employee relations fit the model of human capital and predict up to 69.1 per cent of the variance in board role performance. The results of this study reveal that board role performance is affected by prior decisions, for example, to invest in corporate social responsibility (CSR) activities, targeting employees that augment firm characteristics like existence of appropriate human capital. Essentially, an improvement in the quality of human capital explains positive variances in board role performance. Research limitations/implications – Cross-sectional data do not allow for testing of the process aspect of the models; however, they provide evidence that the models can stand empirical tests. Additional research should examine the process aspects of human capital and board role performance. Practical implications – Most companies in developing nations have relied on normative guidelines in prescribing what boards need to enhance performance, probably explaining why some boards have not been successful in their role performance. This research confirms that appropriate human capital, which can be leveraged through CSR ideals of employee safety, recognition, welfare and training in entrepreneurship, consistent with the stakeholder theory, can facilitate the board in the performance of its roles. In the developing country context, organisations’ boards could use these findings as a guideline, that is, what to focus on in the context of human capital development in organisations because doing so improves their own role performance. Originality/value – This study is one of the few that partly account for endogeneity in the study of boards, a methodological concern previously cited in literature (Bascle, 2008; Hamilton and Nickerson, 2003). Empirical associations between board role performance and organisational performance would not be useful unless we are able to grasp the causal mechanisms that lie behind those empirical associations (Hambrick, 2007). Thus, this study contributes to literature that tries to account for variances in board role performance and supports a multi-theoretical approach as a relevant framework in the study of human capital and board role performance.
Communication and quality service delivery in Uganda's local government
(Routledge, 2014) Balunywa, Waswa
The study aimed at understanding the role of total quality management (TQM) as a mediator between communication and quality service delivery (QSD) in Uganda’s local government (LGs). Data were collected using a cross-sectional research design from 212 LGs whose heads of department and section heads formed the unit of inquiry. The paper utilises the Med Graph program, Sobel’s z-test and the Kenny and Baron procedure to test the role of TQM as a mediator between communication and QSD. The findings revealed that TQM is a significant mediator between communication and QSD, and enhances the relationship by 24.3%. In addition, a partial type of mediation was established. Overall, the results show that communication predicts QSD directly and also indirectly via TQM. The study was cross-sectional with its inherent flaws. Future studies should consider mediation studies from a longitudinal perspective. In addition, the data were collected only from Uganda’s LGs. Therefore, the findings may be limited to the sample studied and negate the possibility of generalisation. In terms of practical implications, LG managers should consider TQM as stimuli for communication to ensure QSD. The paper contributes to the service literature by extending the role of communication for QSD within the context of LGs whose empirical stance is still scanty. In addition, it contributes to literature on TQM by highlighting its mediatory role for QSD in LGs.
Developing disabled entrepreneurial graduates: A mission for the Nigerian universities?
(Journal of Research in Innovative Teaching & Learning, 2019) Dakung, Reuel Johnmark; Munene, John; Balunywa, Waswa; Ntayi, Joseph; Ngoma, Mohammed
The purpose of this paper is to investigate the role of universities in preparing disabled students to become entrepreneurially inclined after graduation with the aim of developing an entrepreneurial inclination (EI) model. Design/methodology/approach – A cross-sectional survey was employed using 220 disabled universities’ students in the north-central Nigeria. Data were analyzed using descriptive statistics, correlation analysis and structural equation model. All analyses were performed using SPSS version 22 and AMOS version 22. Findings – The findings buttress the significant position of universities in promotion entrepreneurial spirit. It revealed that the university’s role (UR), entrepreneurship education (EE) and role models (RMs) have a positive influence on disabled students’ EI. Universities that make provisions for entrepreneurship infrastructure, knowledge and RMs to disabled students will boost their EI. Second, the more lecturers and RMs inspire students, method of teaching and demonstrating enthusiasm are applied in the teaching of entrepreneurship, the better it prepares students for entrepreneurial career after graduation. Research limitations/implications – The study is only restricted to Federal Universities in the North-Central Nigeria. Further research could be conducted to cover other tertiary institutions in North-Central Nigeria. Furthermore, the study employed the cross-sectional approach. A longitudinal approach should be employed to study the trend over a period of at least two years. Finally, the factors identified in triggering EI may not be sufficient enough in explaining the phenomenon. There are other factors that may contribute in influencing EI of the disabled students that were not part of this study. Practical implications – This study indicates a number of implications for the universities and policy makers. Specifically, EE, UR and RMs make significant contributions to inclination for disabled students. These factors are key for universities in Nigeria to consider in preparing these students to become entrepreneurial graduates. Policy makers and other stakeholders need to develop keen interest in designing entrepreneurship curriculum to accommodate the specific needs of students with disabilities. Originality/value – This study is the first in Nigeria to empirically test the relationship between UR, EE and EI as well as the moderating effect of RMs among universities’ disabled students.
Disabled students’ entrepreneurial action: The role of religious beliefs
(Cogent Business & Management, 2016) Soemunti, Tsenba W.; Orobia, Laura; Munene, John C.; Dakung Reuel, Johnmark; Balunywa, Waswa
People world over are engaged in entrepreneurship activities to promote societal and economic advancement. Along with the growing importance of entrepreneurial activity in economic growth comes concern over the religious dimension, especially as it relates to the Christian and Muslim world views. Religious beliefs are seen to be important in triggering entrepreneurial action. This study focuses on investigating the predicting role of religious beliefs on entrepreneurial action of disabled students. The study followed a descriptive survey where quantitative approach was employed. A total number of 262 questionnaires was administered to disabled students across the tertiary institutions (Universities, Polytechnics and Colleges) in Plateau State and Abuja-Nigeria. Analysis of data involved the use of descriptive statistics, correlation and Structural Equation Model. All the formulated hypotheses were also tested and the results revealed that vocation, social service and social networks significantly and positively influence entrepreneurial action. Like any other research, this study is limited in the following ways. Since only a single research methodological approach was employed, future research could undertake a mixed approach and triangulate to validate the current findings. Further, a longitudinal approach should be employed to study entrepreneurial action trends among disabled students over years. Finally,
Entrepreneurial Motivation In Developing Countries: What Does “Necessity” and “Opportunity” Entrepreneurship Really Mean?
(BCERC, 2006) Rosa, Peter; Kodithuwakku, Sarath; Balunywa, Waswa
The paper examines the relationship between the state of necessity and entrepreneurial activity, through qualitative case studies from Uganda and Sri Lanka, and a survey of 1006 Ugandan adults. Questions are posed on the tenability of hypothesis that necessity is a primary motive for business start-up in poor countries. The relationship between necessity and business start-up, though significant, is in the opposite direction from that predicted by the “necessity hypothesis”. Those with low incomes were much less likely to start a business, because they often became “trapped” by having to work long hours for just enough income to survive. Opportunistic diversification, however, flourished once resources improved. The results question recent attempts to classify countries on the basis of distinctive forms of entrepreneurship based on necessity and opportunity.
Exhibiting entrepreneurial behavior at work: a lived experience of a millennial entrepreneur
(Emerald, 2023-06-28) Yiga, Sirajje; Abaho, Ernest; Nsereko, Isa; Ngoma, Muhammed; Balunywa, Waswa; Basalirwa, Edith Mwebaza
Purpose This paper offers a story-based/narrative inquiry rooted in qualitative methodology, portraying a millennial entrepreneur in Uganda, a low-developed country that has successfully demonstrated entrepreneurial behaviors at work. The study of entrepreneurial behavior at workplaces by millennial entrepreneurs formed the basis for the real-life trials that entrepreneurs go through in their businesses. Besides, the produced empirical content gives a solid linkage between the story and the enterprise's work setting. Design/methodology/approach In this study, the authors used storytelling to get a clear view of reality and obtain a real-life experience of entrepreneurial behavior at work. The experiences and perceptions of the millennial entrepreneur were assessed by conducting in-depth interviews while focusing on the context, actions, results and lessons to generate a coherent story. Findings This paper reports that demonstrating entrepreneurial behavior at work by the millennial entrepreneur resulted in better performance that ultimately benefited the enterprise. Additionally, findings reveal that story-based narrative inquiry is appropriate for demonstrating the true reality at workplaces, especially in the context of exhibiting the behaviors of entrepreneurs. Other entrepreneurs can emulate what the actor did and benchmark on the findings to improve their performance and that of their enterprises. Originality/value This study is unique in its use of a positive story showing a real-life experience of how entrepreneurial behaviors are exhibited at workplaces in micro and small enterprises in a low-developed country like Uganda. The paper also offers evidence and insights into the use of a positive story to demonstrate a practical experience of how millennial entrepreneurs demonstrate entrepreneurial behaviors at work. Additionally, the study used multiple theories that best explained the current practice of entrepreneurial behavior among millennials at workplaces in micro and small enterprises.
Financial service outreach correlates Managerial competence and risk-taking behaviour
(International Journal of Social Economics, 2015) Korutaro Nkundabanyanga, Stephen; Opiso, Julius; Balunywa, Waswa; Nabeeta Nkote, Isaac
The purpose of this paper is to establish the relationship between managerial competence, managerial risk-taking behaviour and financial service outreach of microfinance institutions (MFIs). Design/methodology/approach – In this cross-sectional and correlational study, the authors surveyed 52 branches of MFIs from a population of 60 branches of 20 MFIs in eastern Uganda. Two respondents, a branch manager and a senior loan officer, were the units of enquiry for each branch. The authors put forward and tested four hypotheses relating to the significance of the relationship between perceived managerial competence, risk-taking behaviour and financial service outreach using SPSS version 20. The authors established the hypothesized relationships using Pearson correlation coefficients and obtain a mediating effect of risk-taking behaviour using partial corrections and regression analysis. Findings – The results suggest positive and significant relationships between perceived managerial competence, risk-taking behaviour and financial service outreach. However, while the direct relationship between managerial competence and financial service outreach without the mediation effect of risk-taking behaviour of managers was found to be significant, its magnitude reduces when mediation of risk-taking behaviour is allowed. Thus the entire effect does not only go through managerial competence but majorly also, through risk-taking behaviour of managers. Research limitations/implications – This study did not control for environmental factors such as laws and regulations. As such the model may have been under fitted. Nevertheless, the study has introduced a clearer understanding that outreach performance in MFIs rests with competent managers in strategic positions operating in synergy with their risk-taking behaviour. The study informs policy makers that outreach performance of the MFIs depends on the quality of the competence managers have in addition to their risk-taking propensities. Practical implications – Efforts by the stakeholders to improve financial service outreach must be matched with appropriate competences and risk-taking behaviour of managers. Originality/value – The results contribute to extant literature by investigating two explanatory variables for financial service outreach and provide initial evidence of the mediating effect of intrinsic high risk-taking behaviour of managers. Results add to the conceptual improvement in risk-taking behaviour and lend considerable support for the behavioural perspective in the study of financial service outreach of MFIs.
Individual learning behavior: do all its dimensions matter for selfemployment practice among youths in Uganda?
(Emerald publishing company, 2020) Balunywa, Waswa; Kusemererwa, Christopher; ; Munene, John C.; Laura, Orobia A.
Purpose – The purpose of this paper is to establish whether all the dimensions of individual learning behavior matter for self-employment practice among youths, using evidence from Uganda. Design/methodology/approach – This study is a correlational and cross-sectional type. A questionnaire survey of 393 youths was used. The data collected were analyzed through SPSS. Findings – The results indicate that meaning-oriented learning behavior, planned learning behavior and emergent learning behavior do matter for self-employment practice among youths in Uganda unlike instruction-oriented learning behavior. Research limitations/implications – This study focused on self-employed youths who have gone through tertiary education in Uganda. Therefore, it is likely that the results may not be generalized to other settings. The results show that to promote self-employment practice among youths, the focus should be put mainly on meaning-oriented learning behavior, planned learning behavior and emergent learning behavior. Originality/value – This study provides initial evidence on whether all the dimensions of individual learning behavior do matter for self-employment practice among youths using evidence from an African developing country – Uganda.
Informational differences and entrepreneurial networking among small and medium enterprises in Kampala, Uganda: The mediating role of ecologies of innovation
(Cogent Business & Management, 2019) Mayanja, Samuel; Ntayi, Joseph M.; Munene, J.C.; Balunywa, Waswa; Sserwanga, Arthur; Kagaari, James R.K.
This paper examines the mediating role of ecologies of innovation in the relationship between informational differences and entrepreneurial networking among small and medium enterprises (SMEs) in Kampala, Uganda. To empirically validate the conceptual model and test the hypothesised relationships, the authors collected data from a sample of 228 SMEs in Kampala district, Uganda purposefully selected for this study. A cross-sectional survey design was adopted, and data were analysed using SPSS/20 and AMOS version 23. The findings exhibit a full mediation of ecologies of innovation in the relationship between informational differences and entrepreneurial networking among SMEs. Besides, informational differences and entrepreneurial networking are insignificantly related. There were, however, some limitations: as the study was cross-sectional in nature, it was difficult to trace the process of interactions among employees especially, how they attach meaning to information and entrepreneurial networking patterns over time;—the study was conducted in Kampala district among trade, manufacturing, and services sectors only. The implication is that entrepreneurial networking can only be explained and predicted through ecologies of innovation. The study recommends that SME owners/ managers need to fully understand and facilitate ecologies of innovation for employees to interact and attach meaning to information. This research contributes to the literature on mediation of ecologies of innovation between informational differences and entrepreneurial networking through its empirical findings of the hypothesised relationships. It theoretically contributes to existing knowledge by integrating complexity systems leadership theory.
Informational differences and entrepreneurial networking among small and medium enterprises in Kampala, Uganda: The mediating role of ecologies of innovation
(Cogent Business & Management, 2019) Mayanja, Samuel; Ntayi, Joseph M.; Munene, J.C.; Balunywa, Waswa; Sserwanga, Arthur; Kagaari, James R.K.
This paper examines the mediating role of ecologies of innovation in the relationship between informational differences and entrepreneurial networking among small and medium enterprises (SMEs) in Kampala, Uganda. To empirically validate the conceptual model and test the hypothesized relationships, the authors collected data from a sample of 228 SMEs in Kampala district, Uganda purposefully selected for this study. A cross-sectional survey design was adopted, and data were analysed using SPSS/20 and AMOS version 23. The findings exhibit a full mediation of ecologies of innovation in the relationship between informational differences and entrepreneurial networking among SMEs. Besides, informational differences and entrepreneurial networking are insignificantly related. There were, however, some limitations: as the study was cross-sectional in nature, it was difficult to trace the process of interactions among employees especially, how they attach meaning to information and entrepreneurial networking patterns over time;—the study was conducted in Kampala district among trade, manufacturing, and services sectors only. The implication is that entrepreneurial networking can only be explained and predicted through ecologies of innovation. The study recommends that SME owners/ managers need to fully understand and facilitate ecologies of innovation for employees to interact and attach meaning to information. This research contributes to the literature on mediation of ecologies of innovation between informational differences and entrepreneurial networking through its empirical findings of the hypothesized relationships. It theoretically contributes to existing knowledge by integrating complexity systems leadership theory.
Organizational Virtuousness: The Customers’ Perspective
(African Social Science Review, 2019) Gukiina, Joshua; Ntayi, Joseph M.; Balunywa, Waswa; Ahiauzu, Augustine
This paper reviews the literature on organizational virtues to construct a concept of organizational virtuousness from the perspective of customers. Definitions of organizational virtuousness are missing important virtues and fail to consider the views of customers, who benefit from virtuous organizations, at least as asserted by the extant literature. This paper is theoretical, not empirical. The ideas come from an array of disciplines and include virtues not presently considered in the organizational virtue literature. In addition, the paper emphasizes the perspectives of customers, a dimension missing from existing studies.
Personal initiative: Its power in social entrepreneurial venture creation
(Cogent Business & Management, 2017) Balunywa, Waswa
Social entrepreneurship literature bears a positive cast on poverty reduction and social problem-solving. Studies have shown that social entrepreneurial venture activities have far-reaching socioeconomic impact, especially in solving societal challenges. We argue that given the nature of social problems, certain personality traits are valuable. Individuals with personal initiative are capable of using their prior knowledge, proactive and innovative and experience to be alert as they create social ventures that create social impact. The study examined the role of personal initiative in social entrepreneurial venture creation among Community-Based Organizations (CBO) in a developing country. Scholars have examined a number of psychological traits underlying Social Entrepreneurial Venture Creation but less emphasis has been laid on the role of personal initiative in creating social entrepreneurial ventures. We used a sample of 243 Kampala Capital City Authority CBO owners and the results indicate that personal initiative in terms of proactiveness and innovation is positively and significantly associated with social entrepreneurial venture creation.
Positive deviance, ecologies of innovation and entrepreneurial networking
(World Journal of Entrepreneurship, Management and Sustainable Development, 2019) Ssekajja Mayanja, Samuel; Mapeera Ntayi, Joseph; Munene, John C.; Kagaari, James R.K.; Balunywa, Waswa; Orobia, Laura
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.
Prior knowledge and social entrepreneurial venture creation
(Emerald publishing company, 2021) Balunywa, Waswa
Purpose – The purpose of this study is to examine the mediating role of novelty ecosystem in the relationship between prior knowledge and social entrepreneurial venture creation (SEVC) among community-based organizations (CBOs) in Uganda. Design/methodology/approach – The study is cross sectional and quantitative. Data were collected from CBO owner-managers. Mean, standard deviations, correlations and structural equation modeling were conducted to check the relationships among variables. Findings – Results show that both prior knowledge and novelty ecosystem are significantly associated with SEVC. Results further indicate that novelty ecosystem partially mediates the relationship between prior knowledge and SEVC. Research limitations/implications – The design was cross sectional in nature, thus limiting monitoring changes in knowledge and its effect on SEVC. The results should be interpreted as they are because there could be some endogeneity biases, which were not detected like measurement errors and failure to identify appropriate instruments. Originality/value – This study provides an initial empirical evidence on the relationship between prior knowledge, novelty ecosystem and SEVC using evidence from a developing African country – Uganda. Mostly, this provides an initial evidence of the mediation role of novelty ecosystem in the relationship between prior knowledge and SEVC.
The role of entrepreneurship education in shaping entrepreneurial action of disabled students in Nigeria
(Journal of Small Business & Entrepreneurship, 2017) Reuel Dakung, Johnmark; Orobia, Laura; Munene, John C.; Balunywa, Waswa
This study adopted a cross sectional descriptive research design to examine the role of entrepreneurship education in shaping entrepreneurial action (EA) of disabled students of the Nigerian tertiary institutions. Also, an analytical survey with mixed methods and triangulation focus constituted the study’s research design. A sample size of 286 disabled students was determined using Krejcie and Morgan sample size selection model. Data were analyzed using descriptive statistics, zero-order correlation and hierarchical regression. The findings revealed that pedagogy, course content and entrepreneurship education are significant predictors of EA. Entrepreneurship education that exposes students to life applicable issues is capable of boosting their confidence/capacity to risk into venture start-up. Second, the more lecturers’ characteristics such as inspiring students, method of teaching, being approachable and displaying enthusiasm are applied in the teaching of entrepreneurship the better the EA of the students. This study indicates a number of implications for the tertiary institutions and policy-makers. Specifically, entrepreneurship education, pedagogy and course content make a significant contribution to EA for disabled students. This is a critical factor that tertiary institutions in Nigeria should consider in transmitting entrepreneurship knowledge to students. Policy-makers and other stakeholders need to develop keen interest in designing entrepreneurship curriculum to cater/accommodate the specific needs of students with disabilities. Originality/value: This study is the first in Nigeria (Africa) to test empirically the relationship between pedagogy, course content, entrepreneurship education and EA among tertiary institutions’ disabled students.
Self-employability initiative
(Taylor & Francis, 2017) Balunywa, Waswa
This study investigated the self-employability initiatives of disabled university students by presenting a model that would allow the concept to be explained and used easily as a framework for working with students to develop their selfemployment careers. A cross-sectional survey with a quantitative method constituted the study’s research design. A sample size of 254 university students was determined using the Krejcie and Morgan (1970) sample size selection model. Data were analyzed using demographic statistics, correlation analysis and the structural equation model (SEM). The results revealed that entrepreneurship education, action mechanisms and university role have a positive influence on the self-employability initiatives of disabled students. The results also indicated that action mechanisms mediate the relationship between entrepreneurship education and the self-employability initiatives of the disabled students in this study. Universities that provide enabling premises for disabled students, foster the development of networks and provide them access to coaches, mentors and research results will trigger the self-employability initiative of disabled students. This study indicates a number of implications for tertiary institutions and policymakers, particularly that entrepreneurship education and the role the university plays make significant contributions to the self-employability initiative of disabled students. Policymakers need to design entrepreneurship curricula that will be appreciated by students with disabilities.
Tax compliance behaviour of small business enterprises in Uganda
(Journal of Financial Crime, 2019) Kiconco, Rebecca Isabella; Gwokyalya, Waliya; Sserwanga, Arthur; Balunywa, Waswa
This study aims to investigate the extent to which the theory of reasoned action (TRA) can be used to explain tax compliance among small business enterprises (SBEs) in Uganda and extends the application and relevance of the theory to a new area of tax compliance. It contributes the TRA, as a predictor of tax compliance in a developing country context. Design/methodology/approach – A cross-sectional survey targeting different categories of SBEs was carried out using interviewer-administered questionnaires. A sample of 384 SBEs was used in the study. Findings – The TRA contributes critical insights on the tax compliance behaviour of small businesses in developing economies. It influences tax compliance behaviour. The study illustrates evidence about the negative attitudes SBEs have on intentions to comply with tax regulations and the extent to which these attitudes influence their compliance behaviour. Subjective norms positively influence tax compliance intentions in a positive manner. Overall, the appearance of these intentions shows a negative effect on tax compliance behaviour. These findings also imply that Uganda Revenue Authority needs to understand the social psychology of taxpayers and tailor these in their policies and efforts to increase compliance. Research limitations/implications – The TRA has been used to explain behaviour in numerous situations in psychology. The study used this theory in a new geographical, economic and administrative environment; Uganda. This theory has proved relevant in explaining psychological, sociological and economic behaviour; specifically tax compliance. The TRA was revised to include a new construct of perceived behavioural control, which turned into the theory of planned behaviour. This could not be studied due to time and logistic constraints. Therefore, there is a need to investigate if this revised theory can explain tax compliance behaviour better. Practical implications – The paper suggests that tax administration efforts and policies should consider the social-psychology aspects of the taxpayers to improve tax compliance. Originality/value – This study adds a new arena of explaining tax compliance from a theory commonly used in psychology to a new setting in finance.
Why Do Nascent ICT Businesses Die Young?
(Journal of Research in International Business and Management, 2012) Mayoka, Kituyi G.; Balunywa, Waswa
This study sought to investigate why most nascent ICT businesses failed during their early stages in Uganda along the constructs of the family business sustainability model. A quantitative survey research design was adopted and used, in which a self-administered questionnaire was the main data collection tool. Primary data were analyzed using descriptive statistics. The key factors influencing ICT business start-up were identified as unemployment, the need to get side income, create jobs for family members and get rich. Findings also indicate that most nascent ICT businesses failed because proprietors employed relatives, were not available and committed to their businesses. In addition, excessive competition from foreign products, lack of business management and entrepreneurship skills, financial indiscipline, mistrust, poor savings culture, conflict of interest between managers and family members and failure to pay bank loans, rent and taxes were also responsible for ICT business failures. The study indentified the most salient policy innervations for sustainable ICT businesses in Uganda as reduced interest rates, training in ICT and entrepreneurship skills, availability of business soft loans, government subsidies, establishment of business incubation centers and controlled inflow of foreign ICT products.

Browsing by Author "Balunywa, Waswa"

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