Purpose – The purpose of this paper is to examine the mediating effect of intellectual capital on the relationship between board governance and perceived firm financial performance. Design/methodology/approach – This study was cross-sectional. Analyses were by SPSS and Analysis of Moment...

Purpose – The purpose of this paper is to test empirically a variety of hypotheses related to business process management (BPM) and service delivery within public entities and contracting companies in Uganda. Design/methodology/approach – A valid research instrument was utilized to conduct a...

Purpose: This paper examines how a “quasi-formal” organisation in a developing country engages in informal means of organising and decision-making through the use of calculative measures. Design/methodology/approach: The paper presents a case study of a large-scale indigenous manufacturing...

Purpose: This paper analyses participatory budgeting (PB) in two Indonesian indigenous communities, illustrating how the World Bank sponsored neo-liberal model of “technical rational” PB is overshadowed by local values and wisdom, consisting of sophisticated, pre-existing rationalities for...

Purpose: First, the paper examines the short-term fiscal and budgetary responses of the South Asian governments to the COVID-19 pandemic. Next, it brings out the implications of such responses, focusing on India, Nepal and Sri Lanka. Design/methodology/approach: The paper is based on multiple...

Purpose: The purpose of this paper is to examine the relationship among firm characteristics, innovation, financial resilience and survival of financial institutions in Uganda. Design/methodology/approach: This paper employs a cross-sectional research design, and responses from 143 officers of...

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...

Purpose: Despite the advancement of the assumptions of agency and institutional theories whereby monitoring structures and controls form the basis of management, inadequate public finance regulatory compliance among public entities has continued to be a challenge. The purpose of this paper is...

This paper investigates the relationship between digital tax adoption and the performance of petroleum excise duty using a sample of 52 petroleum importing companies in Uganda for the period 2022. Ordered probit regressions were used in the analysis to achieve the study's objectives. Consistent...