Browsing by Author "Byabashaija, Warren"
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Item How Do Small Business Owners Manage Working Capital in An Emerging Economy? A Qualitative Inquiry(Qualitative Research in Accounting & Management., 2013) Orobia, Laura A.; Byabashaija, Warren; Munene, John C.; Sejjaaka, Samuel K.; Musinguzi, DanThe purpose of this study was to examine the actions owner-managers of small businesses undertake in managing working capital. Design/methodology/approach – The study adopted an exploratory research design. The point of saturation was achieved after ten owner-managers were interviewed. Data were analyzed using content analysis technique with the aid of NVivo software. Verbatim texts were used to explain the emergent themes. Findings - The findings indicate that in the absence of systems, structures and procedures, small business owner-managers intuitively plan, monitor and control their working capital. The activities undertaken include; reliance on memory and oral agreements, informal planning, assuming inventory limits, unconventional record keeping, cash flow based information management and giving credit to close associates. Research limitations - A more detailed investigation of the steps in the action sequence may advance our understanding of the process. Future studies need to test the effect of personal characteristics on working capital management process. Practical implications – Owner-managers of small businesses do not require the same degree of sophistication employed in planning, monitoring and controlling working capital.Item Social Cohesion, Groupthink and Ethical Behaviour of Public Procurement Officers(Journal of Public procurement, 2010) Mpeera Ntayi, Joseph; Byabashaija, Warren; Eyaa, Sarah; Ngoma, Muhammed; Muliira, AlexWhereas social cohesion has been widely studied and researched by sociologist and psychologists, its application to public procurement is sparse. This study explores the connection between social cohesion, groupthink, ethical attitudes and ethical behavior of procurement officers. The study is based on a survey of 405 public procurement officers in central government. A cross-sectional survey design was used and a response rate of 58.5% attained. Self report items were used to study all the constructs. All the hypothesized relationships were found to be significant. Social cohesion, groupthink, and ethical attitudes were all significant predictors of ethical behavior, accounting for 56% of the variance. The strength of this prediction suggests the need for concerted policy intervention for dealing with unethical conduct and behavior of the procurement professionals.