NRU :: Browsing by Author "Muhwezi, Moses"

Browsing by Author "Muhwezi, Moses"

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Asset specificity, inter-firm ecosystem, firm adaptability and supply chain integration
(Emerald, 2024-12-25) Nakayima, Farida; Namagembe, Sheila; Kabagambe, Levi; Ntayi, Joseph; Muhwezi, Moses
Purpose This study investigates the effect of asset specificity, inter-firm ecosystem and firm adaptability on supply chain integration. The study also investigates the mediation effect of firm adaptability on the relationship between asset specificity and supply chain integration and inter-firm ecosystem and supply chain integration. Design/methodology/approach This research applied a quantitative research methodology to investigate the interdependencies between study variables. A disproportionate stratified simple random sampling technique was used to select the firms that participated in the study. As a result, 103 food processing firms were selected from a total population of 345 firms located in Kampala district. Findings The findings reveal that the direct relationship between asset specificity and supply chain integration and inter-firm ecosystem and supply chain integration was found positive but insignificant. Both asset specificity and inter-firm ecosystem are associated positively with firm adaptability. A partial mediation was established between asset specificity and SCI while a full mediation effect was found in inter-firm ecosystem and SCI. Research limitations/implications The study used perceptual measures to obtain responses on the various constructs investigated and how these constructs relate. To avoid biasing the results, key suppliers and customers were not involved due to multi-level relationships that they maintain with various firms. Originality/value This study contributes to existing studies by applying two theories. First, the study applies the Transaction Cost Theory to study the effect of asset specificity on supply chain integration. Secondly, the Complexity Adaptive System Theory was applied to examine the influence of firm adaptability and inter-firm ecosystem on supply chain integration. Few studies have focused on the effect of inter-firm ecosystem in the supply chain; yet, SCI involves network of various player making supply chains complex This study is among the few studies that have focused on adaptability in the food processing sector in a developing country like Uganda.
Asset specificity, relational governance, firm adaptability and supply chain integration
(Emerald, 2023-12-07) Nakayima, Farida; Ntayi, Joseph; Namagembe, Sheila; Kabagambe, Levi; Muhwezi, Moses
Purpose This study investigates how asset specificity, relational governance and firm adaptability relate with supply chain integration (SCI), considering selected food processing firms (FPFs) in Uganda. Design/methodology/approach This study applies a quantitative research methodology. This research draws on a sample of 103 FPFs that have been selected from a population of 345 FPFs located in Kampala district. Hypothesis testing was done using Smart PLS version 3. Findings Asset specificity has a significant positive relationship with SCI, and firm adaptability partially mediates this relationship. Also, there is a full mediation impact of firm adaptability on the relationship between relational governance and SCI. Research limitations/implications This study focused on perceptual measures to get responses from managers on the level of integration with key suppliers and customers, yet firms deal with a number of suppliers and customers. Originality/value This study contributes to existing literature on SCI by applying the transaction cost theory. The study focuses on the influence of asset specificity, relational governance and firm adaptability on SCI in the food processing sector. Literature on relational governance in supply chain using the transaction cost theory remains scanty. Few studies have also focused on firm adaptability as a mediator in the FPS with specific focus on Uganda, yet the sector is highly faced with uncertain events. The uncertain events in the sector and in developing countries call for adaptive strategies. Additionally, this study is the first to use firm adaptability to mediate the influence of asset specificity and relational governance on SCI more so in a developing country like Uganda where the FPS is one of the most important in the economy.
Collaboration Arrangements, Internet Technologies and Physical Distribution Service Quality
(Universal Journal of Management and Social Sciences, 2012) Friday, Derek; Ntayi, Joseph M.; Muhwezi, Moses; Eyaa, Sarah; Tukamuhabwa, Benjamin
The paradigm shift from traditional collaborations to E-collaborations is due to the continued developments in internet enabled communication technologies and globalization trends that have complicated supply chain management operations. Because of the dynamic environment and the need for firms to remain competitive, this study focused on establishing the significance of introducing internet technologies to increase the effect of collaboration arrangements on physical distribution service quality. Data was collected from 270 manufacturers and distributors in Kampala District and analysed using SPSS. The findings revealed that Internet technologies have a more significant relationship on collaboration arrangements than Physical Distribution Service Quality. The study also makes numerous contributions through identification of the internet technologies as an intervening variable and also provides practical implications on how to apply internet technologies in collaboration arrangements to improve PDSQ in Uganda’s’ beverage industry.
Compliance to Acts, Rules and Regulations: Evidence from Sub-Saharan Africa
(Journal of Public Procurement, 2016) Mbago, Musa; Ntayi, Joseph M.; Muhwezi, Moses
The purpose of the study is to develop and test an integrated compliance model using constructs derived from the legitimacy, deterrence, institutional and stewardship theories. A Cross-sectional survey design was used to collect data from a sample of 97 out of the population of 129 Procuring and Disposing Entities which are regulated by the Public Procurement and Disposal of Assets Authority Act (PPDA). Measurement items were derived from a critical review of literature and found to be both valid and reliable with Cronbach Alpha coefficient of 0.7. The findings reveal that legitimacy and stewardship behavior are significant predictors of compliance to the PPDA Act, Rules and Regulations. We therefore recommend that Procuring and Disposing Entities should continue legitimizing the procurement law through involvement of all stakeholders and promote stewardship behaviors among public employees.
Correlates of Opportunity Recognition, Design Thinking, and Financing Decisions on Entrepreneurial Success Among SME Owners in Kampala Central Division, Uganda
(Journal of Social Sciences and Management, 2022-09) Karuhanga, Robert; Olutayo, K. Osunsan; Kawiso, Martin Wilfred; Pule, Samuel; Muhwezi, Moses; Kabasinguzi, Christine
In Africa, Small and medium enterprises (SMEs) are notably the engines that drive economic development. Unfortunately, over 32 % of SMEs fail before they celebrate their second birthday. In Uganda, entrepreneurs are creative, recognize opportunities and endeavor to exploit them; however, the failure rate of SMEs is still great. Despite the Ugandan government trying to invest in entrepreneurship programs, SMEs have continued to fail. This study explored the effect of opportunity recognition and design thinking, and financing decisions on entrepreneurial success among SME owners in Kampala, Central division, Uganda. The study adopted a cross-sectional research design and quantitative method. The findings revealed a positive effect of opportunity recognition, design thinking, and financing decisions on entrepreneurial success (F=0.443, Sig = 0.000). The variables explained 55% of the variance of Entrepreneurial success (R Square =0.555; Adjusted R Square = .541). It was concluded that opportunity recognition, design thinking, financing decision strategies are essential for SME success. The study recommends that SMEs should design and implement sustainable and effective opportunity recognition, adopt design thinking, and effective financing decision strategies, which ultimately lead to entrepreneurial success of SMEs.
Exploring Stakeholder’s understanding of procurement performance expectations gap in public works contracts in Uganda’s district local governments (DLG): A qualitative Analysis of results
(Research Gate, 2021) Kalinzi, Charles; Ntayi, Joseph; Muhwezi, Moses; Kabagambe, Levi
There are varying opinions of how the procurement performance expectations gap (PPEG) is interpreted from a stakeholder’s perspective. This study borrowed this concept from auditing and marketing fields in order to replicate it in procurement management. The study was guided by the research question: How do the different stakeholders with different needs and interests, perceive the PPEG in roadworks contracts in DLGs in Uganda? The “Technical Personnel” and the “Road users” were selected as respondents, with technical explanations provided for each stakeholder group to avoid overlap. 33 Key informants in two categories of technical personnel and roadusers were selected using purposive sampling, all from the four regions of Uganda. Semi-structured interview guides were used to gain insight into understanding PPEG, interviews were audio recorded, and data was subjected to rigorous statistical analysis using ATLAS.ti software. A set of variables was synthesized and inductively categorized under three emerging themes of (1) laxity in performance efficiency, (2) laxity in performance effectiveness, (3) low level of community satisfaction. This set of themes explain the general laps in procurement performance expectations gap in roadworks contracts in DLGs in Uganda. This study contributes to an improved understanding of PPEG and how they are responsible for creating a performance gap in the stakeholder’s own perspective. Results confirmed the existence of a performance gap, that must be urgently addressed.
Exploring the link between vulnerability of energy systems and social acceptance of renewable energy in two selected districts of Uganda
(International Journal of Energy Sector Management, 2020) Korutaro Nkundabanyanga, Stephen; Muhwezi, Moses; Musimenta, Doreen; Nuwasiima, Sharon
This paper aims to show preliminary evidence of the link between the perceived low vulnerability of vital energy systems (LVRE) and social acceptance of renewable energy (SARE) while treating environmental opportunities and threats (EOPT), renewable energy technological innovations (TECH) and business model innovations as possible antecedents. Design/methodology/approach – The objectives are delivered through a survey of 199 households (potential and actual customers/suppliers of electric power and renewable energy gadgets in Kampala and Wakiso districts of Uganda), and the data obtained were analysed using ordinary least squares (OLS) regression. Findings – Both LVRE and EOPT, on their own, significantly predict SARE. TECH significantlymediate in the relation between EOPT and SARE. The highest form of SARE is market acceptance. Also, the current state of vulnerability of vital energy systems in the two Ugandan districts seems to espouse energy security as the real value of renewable energy. The study further finds that to deliver high SARE, there is a need to encompass potential user performance expectations of renewable energy technologies. Research implications/limitation – Because the current results are from only two cities (districts) of Uganda and also based on a non-probability sample, generalizing them can be considered remote. In other words, it appears that more complex models need developing and testing in the future concerning LVRE and SARE. The present preliminary results are offered as a stimulus to such efforts. Well, it is expected, and, consistent with the diffusion of innovations theory (Rogers, 1995), that the population in Kampala and Wakiso districts are potential change agents (i.e. capable of influencing others in rural areas of Uganda). Originality/value – The study estimates the direct and indirect effects to show how strongly TECH operate. Basing on OLS regression coefficients, the indirect effects are larger. Using the medgraph, we find probably for the first time, the adoption of technological innovation explains a significant part of the link between EOPT and SARE in the current study setting.
Firm characteristics, innovation, financial resilience and survival of financial institutions
(Journal of Accounting in Emerging Economies, 2019) Korutaro Nkundabanyanga, Stephen; Mugumya, Elizabeth; Nalukenge, Irene; Muhwezi, Moses; Muganga Najjemba, Grace
The purpose of this paper is to examine the relationship among firm characteristics, innovation, financial resilience and survival of financial institutions in Uganda. Design/methodology/approach – This paper employs a cross-sectional research design, and responses from 143 officers of 40 financial institutions are analyzed using Statistical Package for the Social Sciences. The authors used ordinary least squares regression in testing the hypotheses. Findings – The authors find that firm characteristics of size, age, innovation and financial resilience have a predictive force on survival of public interest firms such as financial institutions. Research limitations/implications – The implication drawn here is that a combination of firm characteristics, firm innovation and financial resilience explains a significant contribution in the survival chances of financial institutions. However, as much as firm characteristics and financial resilience are significant, innovation explains more of the variances in financial institutions’ going concern appropriateness. Originality/value – This paper adds to the limited financial institutions literature and provides the first empirical evidence of the efficacy of innovation and financial resilience on financial institutions survival. The auditing profession could consider more seriously the innovation activities and financial resilience of financial institutions in their test for the going concern assumption of such firms.
Governing boards and perceived performance of secondary schools: Preliminary evidence from a developing country
(International Journal of Public Sector Management, 2015) Korutaro Nkundabanyanga, Stephen; Tauringana, Venancio; Muhwezi, Moses
The purpose of this paper is to report the results of a study carried out to determine the effect of governing boards on the performance of Ugandan secondary schools. Specifically, the study investigated whether governing boards (board role performance, finance committee role performance, board size, frequency of board meetings and board finance expertise) have an effect on the perceived performance of the schools. Design/methodology/approach – This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 271 schools out of which 200 responded. The data were analysed through ordinary least squares regression using Statistical Package for Social Scientists. Findings – The results suggest that board role performance, finance committee role performance, frequency of meetings and finance expertise of governing boards have a significant effect on the schools’ performance. Research limitations/implications – The authors measure some of the variables qualitatively and perceptively contrary to, for instance, the commonly used quantitative measures of performance, but process factors which are inherently qualitative in nature can better explain variances in secondary schools’ performance. Thus, in this study, the authors do not claim highly refined measurement concepts. More research is therefore needed to better refine qualitative concepts used in this study. The results too suggest that board and finance committee role performance and finance expertise of the board are more important for performance of a school than board size, and frequency of meetings which academics have been focusing on. These findings call for more research to validate the posited relationships. Practical implications – The results are important for governing board policy development; for example, in terms of prescribing the qualifications for schools’ governing board members and also finance committee board members. Originality/value – This study shows that one way to capture the influence of all governing boards’ roles including service role is to adopt a perception-based approach which asks respondents to what extent they think governing boards fulfil all their roles. Unlike previous studies which used proxies for board role performance such as proportion of non-executive directors and board size for monitoring and control and resource provision, the study incorporates proxies as well as perception-based measures of board role performance to determine if governing boards have a significant influence on the performance of Uganda secondary schools.
Information integration, procurement internal controls, material and purchasing procedure standardization and procurement performance in humanitarian organizations
(Journal of Humanitarian Logistics and Supply Chain Management., 2023) Muhwezi, Moses; Mutebi, Henry; Ssekajja Mayanja, Samuel; Tukamuhabwa, Benjamin; Namagembe, Sheila; Kalema, Robert
Purpose – Procuring relief products and services is a challenging process for humanitarian organizations (HOs), yet it accounts for approximately 65% of relief operations’ costs (Moshtari et al., 2021). This paper aims to examine how procurement internal controls, materials and purchasing procedure standardization influence information integration and procurement performance. Design/methodology/approach – In this study, partial least square structural equation models and multigroup analysis were used to analyze data collected from 170 HOs. Findings – Procurement internal controls and material and purchasing procedure standardization fully mediate between information integration and procurement performance. Research limitations/implications – The study focuses only on HOs. Since humanitarian procurement projects take place over a period of several years, it is difficult to capture the long-term effects of information integration, procurement internal controls, material and purchasing procedure standardization and procurement performance. In this regard, a longitudinal study could be undertaken, provided that the required resources are available. Practical implications – Procurement managers should implement information integration practices within acceptable procurement internal controls and standardize material and purchasing procedures to boost procurement performance. Originality/value – By integrating information through procurement internal controls and standardizing material and purchasing procedures, procurement performance in a humanitarian setting can be systematically optimized.
Management accounting practices, governing boards and competitive advantage of Ugandan secondary schools
(International Journal of Educational Management, 2018) Korutaro Nkundabanyanga, Stephen; Muhwezi, Moses; Tauringana, Venancio
This paper reports on the results of a study carried out to determine the use of Management Accounting Practices (MAPR) in Ugandan secondary schools. The study also sought to determine whether MAPR and governing boards (board size, gender diversity and frequency of board meetings) influence the perceived competitive advantage. Design/methodology/approach - This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 200 secondary schools. The data was analysed through ordinary least squares regression using Statistical Package for Social Scientists. Findings - There are wide variations in MAP in terms of the extent to which the schools employ management accounting techniques. Also, MAP and governing boards have a predictive force on the schools’ competitive advantage. However, governing board’s size has no effect on competitive advantage. In terms of the control variables, the results suggest that while government school ownership has a positive effect on competitive advantage, the school’s size has no effect. There are intertwining relationships of frequency of board meetings, board size and school size. Result limitations/Implications- The present study was limited to the secondary schools in Uganda which limits generalizability. Still, the results offer important implications for secondary schools’ governing boards, owners and for similar African governments who are a major stakeholder in the secondary school education system. The exact mechanism by which intertwining relationships of frequency of board meetings, board size and school size impact competitive advantage is not been explored in this paper. Future researchers may direct research effort in this endeavour.
Management mechanisms, deterrence measures and public finance regulatory compliance in Uganda
(Journal of Public Budgeting, Accounting & Financial Management, 2019) Korutaro Nkundabanyanga, Stephen; Kyeyune Nakyeyune, Gorettie; Muhwezi, Moses
Despite the advancement of the assumptions of agency and institutional theories whereby monitoring structures and controls form the basis of management, inadequate public finance regulatory compliance among public entities has continued to be a challenge. The purpose of this paper is to examine how to break out of the apparent cycle of failures to comply with public finance regulations. Design/methodology/approach – A cross-sectional study that integrates two approaches (cooperative and coercive models) drawing from the view that in central government agencies, there may be stewards and also agents motivated by self-interest, suggesting that the most promising framework is that which renders the traditional ways of achieving regulatory compliance to be supplemented with the stewardship model. Thus, the authors focus on four variables: management mechanisms, ethical climate, deterrence measures and public finance regulatory compliance all drawn from agency, institutional and stewardship theories. The authors collect data from 67 central government agencies in Uganda using a structured questionnaire. Findings – The authors find that management mechanisms dimensions of leadership support and organisational commitment significantly associate with public finance regulatory compliance and so too are deterrence measures particularly oversight organs, penalties and procedural justices. Research limitations/implications – Public finance regulatory compliance can be improved through management mechanisms and deterrence measures. Originality/value – The study generates empirical evidence on the applicability of stewardship theory in the management of public entities for regulatory compliance
Organisation size, innovativeness, self-organisation and inter-organisational coordination
(International Journal of Emergency Services, 2020) Mutebi, Henry; Muhwezi, Moses; Mpeera Ntayi, Joseph; Kigozi Munene, John C.
The purpose of this study is to examine how humanitarian organisation size affects inter-organisational coordination and further tested the mediating role of organisational innovativeness, self-organisation in the relationship between humanitarian organisation size and inter-organisational coordination among humanitarian organisations in Uganda. Design/methodology/approach – The study is based on cross-sectional survey; data was collected from 101 humanitarian organisations. The analysis of the proposed hypotheses was done with the help of PLS-SEM using SmartPLS version 3.3.0 for professionals. Findings – The results show that humanitarian organisation size significantly relates with inter-organisational coordination. In addition, self-organisation and organisational innovativeness play a complementary role between humanitarian organisation size and inter-organisational coordination. Research limitations/implications – The findings of this research provide useful insights into the role of humanitarian organisation size in boosting inter-organisational coordination in humanitarian relief delivery. High levels of self-organisation and organisational innovativeness not only improve inter-organisational coordination in humanitarian relief delivery but also enhance the transformation of humanitarian organisation size benefits into inter-organisational coordination. Originality/value – This research is one of the few studies that investigated the effect of humanitarian organisation size and inter-organisational coordination. It also brings into the limelight the mediating role of self-organisation and organisational innovativeness between humanitarian organisation size and inter-organisational ordination in humanitarian relief delivery.
Outsourced contracts, buyer-supplier trust, supplier opportunistic behavior and supplier performance in ugandan public procuring and disposing entities (PDEs)
(Journal of Public Procurement, 2021) Ahimbisibwe, Arthur; Muhwezi, Moses; Nangoli, Sudi
This study sought to examine the extent to which outsourced contracts, buyer-supplier trust and supplier opportunistic behavior explain supplier performance in Ugandan Public Procuring and Disposing Entities (PDEs). This study was prompted by reports of long lead times, failure to match specifications, late deliveries, poor quality of services delivered, contract violations, and increased supplier cheating. Cross sectional data from 116 central government PDEs concerning outsourced contracts was collected using a self-administered questionnaire. Hierarchical regression was used to indicate what happens to a model that was developed as part of this research as different predictor variables are introduced. The findings revealed that outsourced contracts, buyer-supplier trust, and supplier opportunistic behavior are significant predictors of supplier performance. The study has both managerial and policy implications which are discussed in this paper.
Performance Expectations Gap in Public Works Contracts: A Theoretical Review
(PrAcademics Press, 2018) Kalinzi, Charles; Ntayi, Joseph; Muhwezi, Moses; Kabagambe, Levi
Research addressing performance expectations gap in public procurement is sparse. The studies addressing expectation gaps are predominantly in auditing (see (Adams & Evans, 2004; Brennan, 2006; Humphrey, Moizer, & Turley, 1993)). Other studies have focused mainly on customer value (Ancarani, 2009) and service quality (Bolton & Drew, 1991; Cronin, Taylor, & Taylor, 1992; Parasuraman, Zeithaml, & Berry, 1985; Zeithaml, Berry, & Parasuraman, 1996), using a marketing lens. We see certain aspects of expectations gap discussed in marketing and auditing discipline that resemble what is occurring in public procurement today. This study intends to borrow this concept and use it to investigate and document procurement performance expectations gap using a theoretical lens, that could explain the performance lapses in public works contracts with a conceptual model that will later be used to improve the public procurement performance expectation gaps in DLGs in Uganda.
Road Communication Technologies and Safety Regulation Enforcement on Roads in Uganda
(International Journal of Advances in management and Economics, 2012) Friday, Derek; Tukamuhabwa, Benjamin; Muhwezi, Moses
The growing concern for safety regulation enforcement is attributed to the increasing carnage of road injuries and deaths from road accidents in Uganda. With bad driver behaviours accounting for 80% to 95% road crashes, this study sought to establish whether road communication technologies can improve safety regulation enforcement and deter such behaviour. Data was collected from 285 respondents comprising of traffic officers and analysed using SPSS. The study also critics the Risk Homoeostasis Theory and makes numerous contributions to theory and practice and also provides both policy implications and recommendations to improve road safety regulation enforcement.
Self-organisation, adaptability, organisational networks and inter-organisational coordination: empirical evidence from humanitarian organisations in Uganda
(Journal of Humanitarian Logistics and Supply Chain Management, 2020) Mutebi, Henry; Mpeera Ntayi, Joseph; Muhwezi, Moses
To coordinate humanitarian organisations with different mandates that flock the scenes of disasters to save lives and respond to varied needs arising from the increased number of victims is not easy. Therefore, the level at which organisations self-organise, network and adapt to the dynamic operational environment may be related to inter-organisational coordination. The authors studied selforganisation, organisational networks and adaptability as important and often overlooked organisational factors hypothesised to be related to inter-organisational coordination in the context of humanitarian organisations. Design/methodology/approach – The study’s sample consisted of 101 humanitarian organisations with 315 respondents. To decrease the problem of common method variance, the authors split the samples within each humanitarian organisation into two subsamples: one subsample was used for the measurement of selforganisation, organisational network and adaptability, while the other was for the measurement of interorganisational coordination. Findings – The partial least square structural equation modelling (PLS-SEM) analysis using SmartPLS 3.2.8 indicated that self-organisation is related to inter-organisational coordination. Organisational network and adaptability were found to be mediators for the relationship between self-organisation and interorganisational coordination and all combined accounted for 57.8% variance in inter-organisational coordination. Research limitations/implications – The study was cross sectional, hence imposing a limitation on changes in perceptions over time. Perhaps, a longitudinal study in future is desirable. Data were collected only from humanitarian organisations that had delivered relief to refugees in the stated camps by 2018. Above all, this study considered self-organisation, adaptability and organisational networks in the explanation of interorganisational coordination, although there are other factors that could still be explored. Practical implications – A potential implication is that humanitarian organisations which need to coordinate with others in emergency situations may need to examine their ability to self-organise, network and adapt. Social implications – Social transformation is a function of active social entities that cannot work in isolation. Hence, for each to be able to make a contribution to meaningful social change, there is need to develop organisational networks with sister organisations so as to secure rare resources that facilitate change efforts coupled with the ability to reorganise themselves and adapt to changing environmental circumstances. Originality/value – The paper examines (1) the extent to which self-organisation, adaptability and organisational networks influence inter-organisational coordination; (2) the mediating role of both adaptability and organisational networks between self-organisation and inter-organisational coordination in the context of humanitarian organisations against the backdrop of complex adaptive system (CAS) theory.
Supply chain information integration, supply chain innovativeness and supply chain resilience among manufacturing firms in a developing context
(Continuity & Resilience Review, 2023) Muhwezi, Moses; Mutebi, Henry; Tukamuhabwa, Benjamin; Mayanja, Samuel S.; Izimba Kasiko, Isabella; Balunywa, Rashid
The purpose of this study is to empirically explore the influence of supply chain information integration (SCII) on supply chain innovativeness (SCI) and supply chain resilience (SCRE). Design/methodology/approach – Data from 403 manufacturing companies in Uganda were analyzed using Analysis of Moments of Structures version 27. Unmeasured common latent factors were used to minimize the bias of common methods. Findings – SCII, SCI and SCRE have significant positive relationships. About 41% of SCII and SCRE are partially mediated by SCI. Research limitations/implications – Considering variations in perception of SCRE, the cross-sectional nature of the study limits generalizability and transferability. Experiments and interviews are recommended to explore differences between firms in SCRE. Practical implications – SCII and SCI capabilities buffer a firm’s SCRE. Originality/value – This study establishes SCI as a mediator between SCII and SCRE by studying manufacturing firms in a developing country context.
Tax compliance of small and medium enterprises: a developing country perspective
(Journal of Financial Regulation and Compliance, 2017) Musimenta, Doreen; Korutaro Nkundabanyanga, Stephen; Muhwezi, Moses; Akankunda, Brenda; Nalukenge, Irene
The purpose of this paper is to establish the relationship between tax fairness, isomorphic forces, strategic responses and tax compliance in Ugandan small and medium enterprises (SMEs). Design/methodology/approach – This is a correlational and cross-sectional study using two respondent types, the demand (represented by the tax collecting body respondents) and supply (represented by SME respondents) sides of tax compliance, to examine perceived tax compliance in Uganda’s SMEs. Findings – Tax fairness, isomorphic forces and strategic responses have a predictive force on tax compliance. Significant mediation effects of tax fairness and also strategic responses are found. The two respondent types perceive the study variables differently – providing an understanding of why the tax compliance puzzle has remained a burgeoning concern. For example, the tax-collecting body respondents perceived more tax fairness than SME respondents, suggesting that perceived tax fairness depends on whose “lenses” you look through. Research limitations/implications – Rather than focussing only on the importance of the rational analytical deliberation of tax fairness by taxpayers in influencing their tax compliance, the current paper shows that in addition, isomorphic forces and strategic responses establish the basis for understanding taxpayers’ compliance. Originality/value – The methodology that enlists two respondent types, i.e. the supply side of tax compliance and the demand side of tax compliance, probably offers a unique way of deriving better results than previous studies.
Vertical Collaboration and Physical Distribution Service Quality in Uganda’s Soft Drinks Demand Chains
(International Journal of Economics and Management Sciences, 2011) Friday, Derek; Ntayi, Joseph M.; Muhwezi, Moses; Eyaa, Sarah; Tukamuhabwa, Benjamin
The purpose of this study was to explain physical distribution service quality in the soft drinks’ demand chain using the collaboration dimensions of information sharing, incentive alignment and decision synchronization. The study was motivated by the desire to explore an area that has been understudied in Uganda and also make a contribution by providing knowledge on the factors affecting the performance of soft drinks’ distribution chains. Data was collected from manufacturers and distributors in Kampala District. The findings revealed that the collaboration dimensions were significant predictors of physical distribution service quality. Incentive alignment was found to be a significant predictor of physical distribution service quality while decision synchronization and information sharing were insignificant predictors. This study makes numerous contributions that have been highlighted and also provides implications for theory and practice.

Browsing by Author "Muhwezi, Moses"

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