Purpose: The purpose of this paper is to report on the results of a study carried out to establish the contribution of board of directors’ effectiveness, intellectual capital (IC) and managerial attitude to the adoption of International Financial Reporting Standards (IFRSs) in microfinance...

The purpose of this paper is to report the results of the study carried out to examine the effects of hospital board governance and managerial competencies on accountability in the health care systems in Uganda. This study is cross–sectional and correlational. This study utilizes multiple...

Purpose: This paper aims to show preliminary evidence of the link between the perceived low vulnerability of vital energy systems (LVRE) and social acceptance of renewable energy (SARE) while treating environmental opportunities and threats (EOPT), renewable energy technological innovations...

The purpose of this study is to examine the relationship between knowledge requirements, complexity of the tax system and tax compliance in Uganda while exploring the indirect effects of compliance costs. The research design was cross sectional and correlational using VAT registered withholding...

Purpose: The purpose of this paper is to report on the results of a study carried out to examine the mediating effect of attitude in the relationship between subjective norm, religiosity and intention to adopt Islamic banking in a developing secular state like Uganda....

Purpose: The purpose of this study is to examine the contribution of tax morale, compliance costs and tax compliance of financial services firms in Uganda. Design/methodology/approach: This study is cross-sectional and correlational and adopts firm-level data collected using a questionnaire...

Purpose: This study aims to examine whether energy governance mechanisms, energy consumption, energy poverty and firm characteristics do matter for sustainable development practices. Design/methodology/approach: The study uses a cross-sectional survey of production managers, engineers and chief...

Purpose The purpose of this paper is to establish the relationship between tax fairness, isomorphic forces, strategic responses and tax compliance in Ugandan small and medium enterprises (SMEs). Design/methodology/approach This is a correlational and cross-sectional study using two respondent...