Purpose – The purpose of this paper is to examine the relationship between the combined (multiplicative) effect of board governance and intellectual capital (IC) on firm performance. Design/methodology/approach – This study is cross-sectional and follows a positivist view of testing...

Purpose – The purpose of this paper is to report the results of a study carried out to determine the effect of governing boards on the performance of Ugandan secondary schools. Specifically, the study investigated whether governing boards (board role performance, finance committee role...

Purpose – The purpose of this paper is to establish the relationship between managerial competence, managerial risk-taking behaviour and financial service outreach of microfinance institutions (MFIs). Design/methodology/approach – In this cross-sectional and correlational study, the authors...

Purpose The purpose of this study is to examine the viewpoints and experiences of multiple budget actors to understand their particular budget related behaviours contingent upon the COVID-19 (C19) pandemic of a developing country. Design/methodology/approach This study uses Uganda as a case...

Purpose The purpose of this paper is to study the relationship between internal audit organisational status, competencies, activities and fraud management. As a corollary, this paper examines the contribution made by the internal audit organisational status, the internal audit competence and the...

Purpose In this paper we aim to study the relationship between knowledge absorptive capacity (KAC) of exporting SMEs in Uganda and their export performance. Design/methodology/approach This study is correlational and cross-sectional, and adopts firm-level data collected via questionnaires from...

Purpose: The purpose of this paper is to test for the predictive power of each of the dimensions of social network in explaining financial inclusion of the poor in rural Uganda. Design/methodology/approach: The study employed a cross-sectional research design and data were collected from a...

Purpose: The purpose of this paper is to establish the mediating role of collective action in the relationship between financial intermediation and financial inclusion of the poor in rural Uganda. Design/methodology/approach: The paper uses structural equation modeling (SEM) through bootstrap...

Purpose: Premised on the argument that cognition structures the way how individuals think and make decisions, the purpose of this paper is to test the interaction effect of cognition in the relationship between financial literacy and financial inclusion of the poor in rural Uganda....