Browsing by Author "Nkote, Isaac"

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    Do government support correlates enhance financial performance? Rural microenterprises perspectives
    (Emerald, 2024-07-25) Nkote, Isaac; Jakweyo, Christopher
    Purpose The purpose of this study was to examine the determinants of financial performance of the rural microenterprises, with microcredit access as the mediating variable. Design/methodology/approach A survey using a self-administered questionnaire to the managers/owners of the rural microenterprises was adopted. The data was collected on the three study variables; financial literacy, credit access and financial performance. A total of 148 fully completed and useable questionnaires were used in the analysis. The researchers performed factor analysis, correlations, regression and mediation analysis to test the hypotheses. Findings The study revealed the existence of a statistically significant and positive relationship between financial literacy and microcredit access, microcredit access and financial performance. On the other hand the financial literacy had a significant but negative impact on the financial performance of the rural microenterprises. In the final analysis, financial literacy is only effective in impacting financial performance when mediated by microcredit access. We conclude that policies that emphasize financial literacy are ineffective in fostering the financial performance and growth of the microenterprises. Originality/value The study is original as it addresses the combined effect of credit rationing and resource based view theories to explain the financial performance of informal rural microenterprises that are the key livilihood business undertaking in many developing countries.
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    Reduced Audit Quality Behaviour among Auditors in Uganda
    (African Journal of Accounting, Economics, Finance & Banking Research, 2013) Kasigwa, Gerald; Munene, John C.; Ntayi, Joseph; Nkote, Isaac
    Reduced audit quality behavior (RAQB) has been linked to poor quality audits. Whereas reduced audit quality behavior has been studied for some time, most of the studies have been carried out in developed countries; yet reduced audit quality behavior has been linked to frauds in least developed countries like Uganda. This research set out to establish the extent of occurrence of reduced audit quality behavior among auditors in Uganda. Data were collected from 351 certified public accountants (CPA’s) practicing as external auditors in Uganda. They completed questionnaires indicating the extent to which they have engaged in the seven reduced audit quality acts commonly cited in the literature. Results show that reduced audit quality behavior is a widespread problem in Uganda. The most engaged in act is accepting client explanation as a substitute for other evidence that would be readily available while the least engaged act is extending the scope of examination when suspicious transactions are detected.
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    Self-organization, networks and sustainable innovations in microfinance institutions: Does organizational resilience matter?
    (Emerald, 2024-03-21) Wakibi, Aziz; Ntayi, Joseph; Nkote, Isaac; Tumwine, Sulait; Nsereko, Isa; Ngoma, Muhammad
    Purpose The purpose of this study is to explore the interplay among self-organization, networks and sustainable innovations within microfinance institutions (MFIs) and to examine the extent to which organizational resilience plays a significant role in shaping these dynamics as a mediator. Design/methodology/approach This paper adopted a cross-sectional research design combined with analytical and descriptive approach to collect the data. Smart partial least squares structural equation modeling (PLS-SEM) was used to construct the measurement model and structural equation model to test the mediating effect under this study. Findings The results revealed that organizational resilience is a significant mediator in the relationship between self-organization, networks and sustainable innovations among microfinance institutions in Uganda. Research limitations/implications The data for this study were collected only from microfinance institutions in Uganda. Future studies may collect data from other formal financial institutions like commercial banks and credit institutions to test the mediating effect of organizational resilience. More still, the study adopted only a single approach of using a questionnaire. However, future research through interviews may be desirable. Likewise this study was cross-sectional in nature. Therefore, a longitudinal study may be useful in future while investigating the mediating role of organizational resilience traversing over a long time frame. Practical implications A possible implication is that microfinance institutions which desire to have sustainable innovative solutions for their business operations in disruptive circumstances may need to scrutinize their capacity to be resilient and self-organize. Social implications Microfinance institutions play a great role to the underserved clients. Thus, for each to re-organize to be able to provide services that meet users’ needs, without physical products so as to ensure long-term financial and social welfare combined with the ability to bounce back and adapt in times of economic downturn to avoid mission adrift. Originality/value While most studies have been carried out on organizational resilience, this paper takes center stage and is the first to test the mediating role of organizational resilience in the relationship between self-organization, networks and sustainable innovations, especially in microfinance institutions in Uganda. This paper generates strong evidence and contributes to the powerful influence of organizational resilience in enhancing the level of sustainable innovations based on self-organization and networks.