Browsing by Author "Teko, Juma"

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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.
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    Attitude and Islamic banking adoption: moderating effects of pricing of conventional bank products and social influence
    (Journal of Islamic Accounting and Business Research, 2022) Mindra, Rachel; Bananuka, Juma; Kaawaase, Twaha; Namaganda, Rehma; Teko, Juma
    The purpose of this study is to establish the relationship between attitude and the intention to adopt Islamic banking in a Christian-dominated country and whether such a relationship is moderated and boosted by pricing of conventional bank products and social influence. Design/methodology/approach – This study adopts a cross-sectional and correlational design as data were collected between July and September 2019. Data were collected using a questionnaire from a sample of 384 adult individuals with bank accounts in conventional commercial banks from which 300 responded, indicating a response rate of 78%. Findings – The findings of this study indicate that attitude is significantly associated with the intention to adopt Islamic banking. This relationship is moderated and boosted by the pricing of conventional bank products and social influence. The interaction of pricing of conventional bank products with attitude is positive and significantly influence the intention to adopt Islamic banking. The interaction of attitude and social influence is significant but negatively related with the intention to adopt Islamic banking. Research limitations/implications – This study uses quantitative data which sometimes misses certain information and limits the respondent’s opinions on the study variables. A mixed method research needs to be conducted on pricing of conventional bank products, social influence, attitude and adoption of Islamic banking to gather the respondent’s opinions on the variables. Practical implications – IB being an alternative source of financing of business in most parts of the world, existing bank customers, international funding agencies and religious leaders could mount pressure on government to speed up the licensing of institutions interested in offering Islamic banking services. Social implications – Uganda being a secular state and having finalized Islamic banking laws in early 2018, it is surprising that there is no bank that has so far started offering Islamic banking products. Originality/value – This study provides an initial empirical evidence from a Christian-dominated country on the moderating effect of pricing of conventional bank products and social influence in the relationship between attitude and intention to adopt Islamic banking.