Inventory management, managerial competence and financial performance of small businesses

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dc.contributor.authorOrobia, Laura A.
dc.contributor.authorNakibuuka, Joweria
dc.contributor.authorBananuka, Juma
dc.contributor.authorAkisimire, Richard
dc.date.accessioned2022-11-13T18:28:43Z
dc.date.available2022-11-13T18:28:43Z
dc.date.issued2020
dc.description.abstractThe purpose of this study is twofold (1) to establish the relationship between inventory management, managerial competence and financial performance and (2) to test whether inventory management mediates the relationship between managerial competence and financial performance. Design/methodology/approach – We employed cross-sectional and correlational research designs. A questionnaire survey of 304 small businesses in Uganda was utilized. Hypotheses were tested using a bootstrap analysis technique with the aid of Analysis of Moments Structures (AMOS) software. Findings – Results indicate that inventory management and managerial competence are significantly associated with financial performance of small businesses. Further, inventory management partially mediates the relationship between managerial competence and financial performance. Originality/value – Rather than focusing on only the direct effects of managerial competence and inventory management, moreover independently, the indirect effect of inventory management is tested. Further, the behavioral perspective of inventory management, as opposed to financial ratios, is utilized.en_US
dc.identifier.citationOrobia, LA, Nakibuuka, J., Bananuka, J., & Akisimire, R. (2020). Inventory management, managerial competence and financial performance of small businesses. Journal of Accounting in Emerging Economies , 10 (3), 379-398. DOI 10.1108/JAEE-07-2019-0147en_US
dc.identifier.other10.1108/JAEE-07-2019-0147
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/5211
dc.language.isoenen_US
dc.publisherJournal of Accounting in Emerging Economiesen_US
dc.subjectInventory managementen_US
dc.subjectManagerial competenceen_US
dc.subjectFinancial performanceen_US
dc.subjectSmall businessesen_US
dc.subjectUgandaen_US
dc.titleInventory management, managerial competence and financial performance of small businessesen_US
dc.typeArticleen_US
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