NRU :: Browsing by Author "Orobia, Laura"

Browsing by Author "Orobia, Laura"

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Action and Action-Regulation in Entrepreneurship: Evaluating a Student Training for Promoting Entrepreneurship
(Academy of Management Learning & Education, 2015) Gielnik, Michael M.; Frese, Michael; Kahara-Kawuki, Audrey; Wasswa Katono, Isaac; Kyejjusa, Sarah; Ngoma, Muhammed; Munene, John; Namatovu-Dawa, Rebecca; Nansubuga, Florence; Orobia, Laura; Oyugi, Jacob; Sejjaaka, Samuel; Sserwanga, Arthur; Walter, Thomas; Marie Bischoff, Kim; Dlugosch, Thorsten J.
Action plays a central role in entrepreneurship and entrepreneurship education. Based on action regulation theory, we developed an action-based entrepreneurship training. The training put a particular focus on action insofar as the participants learned action principles and engaged in the start-up of a business during the training. We hypothesized that a set of action-regulatory factors mediates the effect of the training on entrepreneurial action. We evaluated the training’s impact over a 12-month period using a randomized control group design. As hypothesized, the training had positive effects on action-regulatory factors (entrepreneurial goal intentions, action planning, action knowledge, and entrepreneurial self-efficacy) and the action-regulatory factors mediated the effect of the training on entrepreneurial action. Furthermore, entrepreneurial action and business opportunity identification mediated the effect of the training on business creation. Our study shows that action-regulatory mechanisms play an important role for action-based entrepreneurship trainings and business creation.
The adoption of integrated reporting: a developing country perspective
(Journal of Financial Reporting and Accounting, 2019) Bananuka, Juma; Tumwebaze, Zainabu; Orobia, Laura
The purpose of this paper is to establish why firms in developing countries are slow to adopt integrated reporting (IR) and what needs to be done to ensure such firms embrace the practice of integrated reporting using evidence from Uganda. Design/methodology/approach – This study uses a narrative cross sectional survey conducted using qualitative data collection techniques specifically the structured interviews. We conducted interviews on senior executive managers of Capital Markets Authority, Professional accountancy bodies, Uganda Securities Exchange (USE) and firms listed on Uganda Securities Exchange. The study also involved an analysis of annual reports of listed firms on USE from 2010 to 2016. Findings – Results suggest that, firms are slow to adopt integrated reporting because of the scarce resources, culture and leadership, stakeholders demand, the regulatory requirement, the effect of globalization and the mindset, lack of awareness about IR and the nature of business and size. Results further suggest that integrated reporting be made mandatory for all firms, especially those that are publicly interested, such as financial institutions, and those that are listed on the stock exchange. Originality/value – IR being an emerging phenomenon there are few empirical studies exploring IR practices in a developing economy perspective. To the best of the authors’ knowledge this is the first paper that provides some insights into IR from a Ugandan perspective using the Diffusion of innovation theory.
Antecedents of Tax Compliance of Small Business Enterprises: a developing country perspective
(International Journal of Law and Management, 2019) Sadress, Night; Bananuka, Juma; Orobia, Laura; Opiso, Julius
The purpose of this study was to investigate the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of Small Business Enterprises in a developing country in a single study. Design/ methodology - This study is cross sectional and correlational. Data were collected through a questionnaire survey of 214 owner managed Small Business Enterprises in Uganda through their managers. Data were analyzed using Statistical Package for Social Sciences. Findings – Attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces significantly contribute to tax compliance to the extent of 57.4%. Isomorphic forces has a high predictive power of tax compliance as compared with attitude towards electronic tax system. Further, coercive, normative and mimetic isomorphism as constructs of isomorphic forces are significantly associated with tax compliance. Research limitations / implications– Given that this study was cross sectional, monitoring changes in behaviour over time was not possible. The results are useful for policy makers and tax payers in developing countries. These results can also be generalized to other developing countries especially those in Africa and other continents dominated by developing countries. Originality / Value–To the researchers’ knowledge, this is the first study to examine the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of small business enterprises in a developing country in a single study on the African scene.
The association between accountant’s competences, organisational culture and integrated reporting practices
(Journal of Financial Reporting and Accounting, 2021) Orobia, Laura; Nturaninshaba, Racheal; Bananuka, Juma; Kasmwakat, Reuel Dakung
This study aims to investigate the association between accountant’s competences, organisational culture and integrated reporting practices. Design/methodology/approach – A questionnaire survey of 43 manufacturing firms in Mbarara district (South Western Uganda) was undertaken. The unit of inquiry was senior staff in the accounts office while the unit of analysis was the manufacturing firm. The study hypotheses were tested using regression analysis with the aid of Statistical Package for Social Sciences software version 21. Findings – The findings revealed that while there is a positive and significant association between accountant’s competences and integrated reporting practices, the association between organisational culture and integrated reporting practices is insignificant. In the additional analysis, this study finds that accountant’s competences are significantly associated with all the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013. Surprisingly, organisational culture is not significantly associated with any of the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013. Practical implications – To the academia, this study expands on the understanding of what matters for improvement in integrated reporting practices in an emerging economy such as Uganda whose history is characterised by civil wars and political unrest. Those in practice may use this study results to promote better reporting practices through the attraction of professional accountants with the necessary proficiencies in corporate reporting practices. The policymakers may also opt to mandate integrated reporting among manufacturing firms. Originality/value – This study provides a first-time and in-depth understanding of the association between the accountant’s competences, organisational culture and integrated reporting practices using evidence from a developing African Country – Uganda.
Development of a conceptual model to understand international social entrepreneurship and its application in the Ugandan context
(Journal of International Entrepreneurship, 2011) Tukamushaba, Eddy K.; Orobia, Laura; George, Babu P.
While the concept of social entrepreneurship is relatively new, initiatives that employ entrepreneurial capacities to solve social problems have existed throughout history. In this paper, the factors explaining international social entrepreneurial behavior are investigated. The key argument is that behavioral potential, which is at the cognitive level, is influenced by an individual's perceptions toward social enterprise venturing. These perceptions could be related to feasibility, desirability, or propensity to act, among others. Personal, sociological, and environmental variables are linked to decision making through these perceptions. This research is based on literature review and case studies. The analysis indicates that individuals' perceptions or attitudes can explain aspects of their international social entrepreneurial potential. Areas for future research are discussed
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,
Does Knowledge Management Lead to Innovation? An Empirical Study on SMEs in Rwanda
(International journal of management science and business administration, 2016) Byukusenge, Eugenie; Munene, John C.; Orobia, Laura
The purpose of this study was to investigate whether knowledge management under its three dimensions of knowledge acquisition, knowledge sharing and responsiveness to knowledge lead to innovation in Rwandan SMEs. The study adopted a cross-sectional survey design to collect data used to examine that relationship. The results revealed that only knowledge sharing was found positive and significant predictor of innovation. This implies that effective knowledge management through knowledge sharing may lead to innovation.This study used a cross-sectional research design combined with a quantitative research approach. Future researchers could employ a longitudinal method to investigate any possibility of variations in the results. Qualitative studies could equally be used to supplement the quantitative findings. Lastly, this study focused on manufacturing SMEs only. Future research might focus on other types of businesses. Owners-managers of SMEs may sustain their competitive position and survive longer when knowledge is effectively and efficiently shared in order to increase their innovation capability. The study generated empirical evidence on less studied phenomena in the SMEs sector. The evidence highlighted the powerful influence of knowledge sharing in predicting innovation in SMEs.
Information Asymmetry and Stock Market Participation: Evidence from the Uganda Stock Exchange
(Operations Research Society of Eastern Africa, 2014) Tumwebaze, Zainabu; Orobia, Laura; Kamukama, Nixon
This study sought to examine the association between information asymmetry and perceived stock market participation by medium firms. A sectional survey and correlational analysis approach were employed based on a sample of 118 business tax-payers with annual chargeable incomes above Shs. 50m [USD 17,241] located within Kampala City, the heart of commercial activities in the country. Findings indicate that there is a positive and significant association between information asymmetry and perceived stock market participation by medium firms. Specifically, findings reveal that what matters is information quality. Nonetheless, information quantity counts to a lesser extent. Paucity of African literature made it difficult to corroborate the current study findings. Nonetheless, this study contributes to the dearth of evidence on stock market participation literature in Africa by investigating for
Isomorphic influences and voluntary disclosure: The mediating role of organizational culture
(Cogent Business & Management, 2017) Iliya Nyahas, Samson; Munene, John C.; Orobia, Laura; Kigongo Kaawaase, Twaha
Purpose: The purpose of this paper is to test the mediating effect of organizational culture in the relationship between isomorphic influences and voluntary disclosure. Design/methodology/approach: A cross-sectional design was employed. Data were collected using a survey questionnaire for the independent variables of coercive, mimetic normative isomorphism as well as organizational culture (mediating variable). The data for the dependent and control variable were obtained from content analysis of financial reports of 92 companies and was analysed using partial least squares PLSSEM. Findings: The results indicate that coercive and normative isomorphic mechanisms are positively related voluntary disclosure while mimetic mechanism is not. Organizational culture partially mediates the relationship between isomorphic influences and voluntary disclosure practices of listed firms in Nigeria. Research Limitation/implication: The cross-sectional nature of the study means that it does not capture changes in the Nigerian business environment overtime. Future research may consider a longitudinal study. The study is not industry specific as such may capture industry differences. However, the result is still considered valid since industry category was controlled for. Practical implication: the result has implication for a number of interested parties such as regulatory
Knowledge Management and Business Performance: Mediating Effect of Innovation
(Journal of Business and Management Sciences, 2016) Byukusenge, Eugenie; Munene, John; Orobia, Laura
The purpose of this study was to examine the mediating effect of innovation in the relationship between knowledge management and business performance of SMEs in Rwanda. A cross-sectional survey and quantitative methodological approach were used to collect data used to carry out mediation test. The study results revealed that innovation had a positive effect on business performance. However, there was no direct effect of knowledge management on business performance, except through the full mediation of innovation. This implies that without innovation, Rwandan SMEs may not achieve an improved business performance. This study contributes to existing body of knowledge management on the improvement of business performance of SMEs through innovation. The results could help business owners to make use of the available knowledge resources by transforming them into new products, new processes and new markets to boost their business performance. This study used a cross sectional research design and was limited to investigate the effect of knowledge management and innovation on business performance. Future researchers could employ a longitudinal method to investigate any possibility for variations in the results. Qualitative studies could equally be used to supplement the quantitative findings. Lastly, this study focused on manufacturing SMEs only. Future research might focus on other types of businesses.
Moderating Role of Self-Starting Behaviour in the Psychological Capital - Self- Employment Relationship among Graduates in Nigeria
(ORSEA JOURNAL, 2021) Yonla, Maklu N.; Orobia, Laura; Dakung, Johnmark; Kruslat, Dariyem N.
This study investigated the moderating effect of self-starting behaviour in the relationship between psychological capital and self-employment among graduates. A survey of 311 self-employed graduates was conducted. A multihierarchical regression analysis was performed to test the moderating effect. Results showed that self-starting behaviour has a significant moderating effect on the relationship between psychological capital and self-employment among graduates. Specifically, high levels of psychological capital influence selfemployment at high level of self-starting behaviour, and vice versa. The novelty of this study is the use of psychological capital to explain self-employment and self-starting behaviour moderating between psychological capital and selfemployment. This, is against the use of psychological capital by other scholars to explain employees’ behaviours in organizations. More so, the education system/curriculum needs to be revisited in order to incorporate action learning so as to prepare graduates for self-employment. In addition, government should take keen interest in developing programs that will build and shape mind-sets.
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.
Risk Taking and Start-up Capital: Exploring Gender differences in Uganda, through an International Comparison
(Journal of Economics and Behavioral Studies, 2011) Orobia, Laura; Sserwanga, Arthur; Rooks, Gerrit
This study sought to explain the gender differences with respect to risk taking behaviour and start-up capital in Uganda, comparing with other countries. The start-up capital of businesses run by females is ostensibly smaller than those run by males in Uganda and in any other country. A number of reasons have been forwarded to explain this variance. Some researchers have linked the size of start-up capital to the risk taking behaviour among other factors. However there is insufficient local or Ugandan empirical research into this difference, given that much of the empirical research are based on western data sets. Data for this study was from the Global Entrepreneurship Monitor (GEM) 2003. A causal research design was used to establish the relationship between risk taking attitude and start up capital. A comparative design was also employed to compare the findings of Uganda with other GEM countries, Chi-square tests, and a two way analysis of variances were used to analyse the data. There are gender differences with respect to risk taking behaviour across all countries under study. However, the gender gap is wider in other countries than Uganda. On the whole, Uganda women are less risk averse as compared to those in other countries. The start-up capital requirement of Ugandan men is more than their female counterparts. In addition, Ugandan men invested more personal start up capital when they are risk averse. Among other recommendations, policy makers should sensitise females about viability of business start ups and encourage women access to ownership of property.
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.
Social Entrepreneurship - A solution to societal challenges
(2013) Orobia, Laura
It is widely accepted that Government and the conventional entrepreneurs cannot adequately meet all citizens’ social needs especially in developing countries, hence the need for social entrepreneurship to fill this gap. Immense social entrepreneurship researches have tended to focus on renowned social entrepreneurs’ experiences, personal characteristics and success factors. This study attempted to investigate how social entrepreneurship alleviates societal challenges in Uganda basing on four social entrepreneurship cases. The findings reveal that social entrepreneurship through; social motive, social opportunity exploitation, innovation and resource mobilization alleviates societal challenges. Policy makers should provide enabling environment; and encourage conventional entrepreneurs enlist corporate social responsibility

Browsing by Author "Orobia, Laura"

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