How Do Small Business Owners Manage Working Capital in An Emerging Economy? A Qualitative Inquiry
| dc.contributor.author | Orobia, Laura A. | |
| dc.contributor.author | Byabashaija, Warren | |
| dc.contributor.author | Munene, John C. | |
| dc.contributor.author | Sejjaaka, Samuel K. | |
| dc.contributor.author | Musinguzi, Dan | |
| dc.date.accessioned | 2022-12-07T09:30:10Z | |
| dc.date.available | 2022-12-07T09:30:10Z | |
| dc.date.issued | 2013 | |
| dc.description.abstract | The purpose of this study was to examine the actions owner-managers of small businesses undertake in managing working capital. Design/methodology/approach – The study adopted an exploratory research design. The point of saturation was achieved after ten owner-managers were interviewed. Data were analyzed using content analysis technique with the aid of NVivo software. Verbatim texts were used to explain the emergent themes. Findings - The findings indicate that in the absence of systems, structures and procedures, small business owner-managers intuitively plan, monitor and control their working capital. The activities undertaken include; reliance on memory and oral agreements, informal planning, assuming inventory limits, unconventional record keeping, cash flow based information management and giving credit to close associates. Research limitations - A more detailed investigation of the steps in the action sequence may advance our understanding of the process. Future studies need to test the effect of personal characteristics on working capital management process. Practical implications – Owner-managers of small businesses do not require the same degree of sophistication employed in planning, monitoring and controlling working capital. | en_US |
| dc.identifier.citation | Orobia, L. A., Byabashaija, W., Munene, J. C., Sejjaaka, S. K., & Musinguzi, D. (2013). How do small business owners manage working capital in an emerging economy? A qualitative inquiry. Qualitative Research in Accounting & Management. | en_US |
| dc.identifier.uri | https://www.emerald.com/insight/content/doi/10.1108/QRAM-02-2012-0008/full/html | |
| dc.identifier.uri | https://nru.uncst.go.ug/handle/123456789/6022 | |
| dc.language.iso | en | en_US |
| dc.publisher | Qualitative Research in Accounting & Management. | en_US |
| dc.subject | Working capital management | en_US |
| dc.subject | Small businesses | en_US |
| dc.subject | Qualitative research | en_US |
| dc.title | How Do Small Business Owners Manage Working Capital in An Emerging Economy? A Qualitative Inquiry | en_US |
| dc.type | Article | en_US |