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Purpose The purpose of this paper is to establish the mediating role of local government delivery system (here after delivery system) in the relationship between local governance (hereafter, governance) and financial distress of local governments in Uganda. Design/methodology/approach This study is correlational and cross-sectional. It uses a questionnaire survey on a sample of 109 local governments (districts) of Uganda. The data are analysed using SPSS, partial least squares structural equation modelling and Jose’s MedGraph. Findings Results indicate that government delivery system mediates the relationship between governance and financial distress. Delivery system in terms of capacity development and community participation causes positive variances in local government’s financial distress. Also, governance in terms of political clientelism significantly contributes to financial distress more than oversight mechanisms and audit quality. The study finds that delivery system causes more variance in financial distress than governance. Originality/value This study applies the new public management and network governance theory and tests the efficacy of delivery system and governance on financial distress in one-go and succeeded in explaining financial distress of local government using Uganda as the setting; the authors join previous scholars that root for multi-theoretical approaches. Also, this study’s design has allowed for the consideration of more than simply the main effects of governance and delivery systems by exploring the mediating role of delivery systems in the link between governance and financial distress. As such, the authors may now have a more accurate and detailed description of the relationships between governance, delivery system and local government financial distress.

Purpose This study aims to investigate the association between accountant’s competences, organisational culture and integrated reporting practices. Design/methodology/approach A questionnaire survey of 43 manufacturing firms in Mbarara district (South Western Uganda) was undertaken. The unit of inquiry was senior staff in the accounts office while the unit of analysis was the manufacturing firm. The study hypotheses were tested using regression analysis with the aid of Statistical Package for Social Sciences software version 21. Findings The findings revealed that while there is a positive and significant association between accountant’s competences and integrated reporting practices, the association between organisational culture and integrated reporting practices is insignificant. In the additional analysis, this study finds that accountant’s competences are significantly associated with all the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013. Surprisingly, organisational culture is not significantly associated with any of the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013. Practical implications To the academia, this study expands on the understanding of what matters for improvement in integrated reporting practices in an emerging economy such as Uganda whose history is characterised by civil wars and political unrest. Those in practice may use this study results to promote better reporting practices through the attraction of professional accountants with the necessary proficiencies in corporate reporting practices. The policymakers may also opt to mandate integrated reporting among manufacturing firms. Originality/value This study provides a first-time and in-depth understanding of the association between the accountant’s competences, organisational culture and integrated reporting practices using evidence from a developing African Country – Uganda.

Purpose The purpose of this study is to examine the mediating effect of innovation on the relationship between managerial competencies and business performance of small and medium enterprises (SMEs) in Rwanda. Design/methodology/approach A cross-sectional survey and quantitative methodological approach were used to collect the data. The bootstrap method was used to test mediation effects. Findings The findings revealed that innovation is a significant mediator in the association between managerial competencies and business performance. This study, therefore, adds new knowledge by stating that innovation toward business performance is a partial mediator in the relationship between managerial competencies and business performance of SMEs in Rwanda. Research limitations/implications Only a single research methodological approach was used. Qualitative studies through interviews could be undertaken to triangulate. Furthermore, the findings from the present study are cross-sectional. Longitudinal studies ought to be undertaken to examine the mediation effects studied to investigate any possibility of variations in the results. Practical implications The results may help owners-managers of SMEs to develop policies and strategies that could enable them to take advantage of new opportunities in relation to updated technology and cope with changes that may take place in the business environment to boost their business performance level. Originality/value To the authors’ knowledge, no research has ever been carried out on the mediating role of innovation in the relationship between managerial competencies and business performance of SMEs in Rwanda.

Learning outcomes By the end of their studies, students are expected to: undergraduate level. Learning objective 1: Describe the concept of social entrepreneurship. Learning objective 2: Explain the sources and challenges of funding social entrepreneurial activities. Learning objective 3: Discuss the different strategies that social entrepreneurs may use to raise funds. Postgraduate level. Learning Objective 1: Use theory to explain the concept of social entrepreneurship. Learning objective 2: Discuss the role of social capital in facilitating resource acquisition for social entrepreneurial activities. Learning objective 3: Evaluate the current action for fundamental change and development (AFFCAD) funding model and propose strategies that may be used by a social enterprise to achieve financial sustainability when donor funding expires. Case overview/synopsis The past decade has seen the emergence of many social enterprises from disadvantaged communities in low-income countries, seeking to provide solutions to social problems, which in developed countries would normally be addressed by government sponsored welfare programmes. The social entrepreneurs behind such initiatives are typically drawn from the disadvantaged communities they serve. They are often young people committed to improving the lives of their most disadvantaged community members. Being poor themselves and located in the poorest communities, establishing their enterprise faces fundamental challenges of obtaining resources and if accessed, sustaining the flow of resources to continue and grow their enterprise. Targeting external donors and mobilizing social resources within their community is a typical route to get their enterprise off the ground, but sustaining momentum when donor funding ceases requires changes of strategy and management. How are young social entrepreneurs dealing with these challenges? The case focusses on AFFCAD, a social enterprise founded by Mohammed Kisirisa and his three friends to support poor people in Bwaise, the largest slum in Kampala city. It illustrates how, like many other similar social enterprise teams, the AFFCAD team struggled to establish itself and its continuing difficulties in trying to financially sustain its activities. The case demonstrates how the youngsters mobilised social networks and collective action to gain access to donor funding and how they are modifying this strategy as donor funding expires. From an academic perspective, a positive theory of social entrepreneurship (Santos, 2012) is applied to create an understanding of the concept of social entrepreneurship. The case uses the social capital theory to demonstrate the role played by social ties in enabling social entrepreneurs to access financial and non-financial support in a resource scarce context (Bourdieu, 1983; Coleman, 1988, 1990). The National Council for Voluntary Organisations Income Spectrum is used as a tool to develop the options available for the AFFCAD team to sustain their activities in the absence of donor support. The case provides evidence that social entrepreneurs are not limited by an initial lack of resources especially if they create productive relationships at multiple levels in the communities where they work. However, their continued success depends on the ability to reinvent themselves by identifying ways to generate revenue to achieve their social goals. Complexity academic level This case study is aimed at Bachelor of Entrepreneurship students, MBA, MSc. Entrepreneurship and Masters of Social Innovation students. Supplementary materials Teaching Notes are available for educators only. Subject code CSS 3: Entrepreneurship.

Purpose Little is known about how self-determination and financial attitude are linked to retirees’ financial well-being in Nigerian context. Drawing from the theory of reasoned action, the purpose of this paper is to examine the connection of self-determination, financial attitude and financial well-being. Also, this paper examines the mediating role of financial attitude between self-determination and financial well-being. Design/methodology/approach A cross-sectional study was used in collecting quantitative data from 399 retirees drawn from North Central Nigeria. Hypotheses are tested through structural equation modelling using the Analysis of Moments of Structures (AMOS) software, version 23. Findings Results from the research indicate that financial attitude serves as a trajectory through which self-determination leads to financial well-being. Therefore, self-determination and financial attitude significantly contribute to the financial well-being of retirees. Research limitations/implications The use of a cross-sectional design may undermine the causal conclusions of the findings. This study adds to existing research on financial well-being by showing that financial attitude is significant in attaining financial well-being and how self-determination variable impact financial well-being. Originality/value This study contributes to literature by establishing the mediating role of financial attitude in the relationship between self-determination and financial well-being. Thus, instead of concentrating on only the direct effects of self-determination and financial well-being, the indirect effect of financial attitude is tested.

PurposeThe 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/approachWe 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.FindingsResults 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/valueRather 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.

PurposeThe purpose of this paper is to report results of a study carried out to establish the mediation effect of sustainability intention in the relationship between sustainability behavioral control and sustainable entrepreneurship.Design/methodology/approachThis study is cross sectional and correlational. Data were collected through a questionnaire survey of 384 small businesses. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences and the Medgraph program.FindingsThe results suggest that sustainability intention partially mediates the relationship between sustainability behavioral control and sustainable entrepreneurship. Results further indicate that sustainability behavioral control and sustainability intention are significant predictors of sustainable entrepreneurship.Originality/valueThis study provides an initial empirical evidence on the mediation effect of sustainability intention in the relationship between sustainability behavioral control and sustainable entrepreneurship. To the researcher's knowledge, no study had been conducted on such an interesting topic using evidence from a developing country such as Uganda.

PurposeThe purpose of this paper is to examine the mediating role of ecologies of innovation in the relationship between positive deviance (PD) and entrepreneurial networking among small and medium enterprises (SMEs) in Uganda.Design/methodology/approachA cross-sectional survey design using quantitative approach was employed in this study. Data were collected with the help of self-administrated questionnaires from 228 SMEs. Systematic sampling technique was used. Multiple regression data were analysed with the help of SPSS software.FindingsThe results indicated that ecologies of innovation partially mediate the relationship between PD and entrepreneurial networking. Besides, PD and entrepreneurial networking are significantly related.Research limitations/implicationsThe data were cross-sectional in nature, thus limiting monitoring changes in resources accessed from social networks by entrepreneurs over time.Practical implicationsManagers of SMEs and policy makers should pay more attention to the views of employees with divergent views, ecologies of innovation in creating a conducive environment for creativity and innovation among SMEs.Originality/valueThe study of PD, ecologies of innovation and entrepreneurial networking using complexity theory among SMEs in Uganda is a contribution to literature.

Purpose The purpose of this paper is to establish why firms in developing countries are slow to adopt integrated reporting (IR) and what needs to be done to ensure such firms embrace the practice of integrated reporting using evidence from Uganda. Design/methodology/approach This study uses a narrative cross sectional survey conducted using qualitative data collection techniques specifically the structured interviews. We conducted interviews on senior executive managers of Capital Markets Authority, Professional accountancy bodies, Uganda Securities Exchange (USE) and firms listed on Uganda Securities Exchange. The study also involved an analysis of annual reports of listed firms on USE from 2010 to 2016. Findings Results suggest that, firms are slow to adopt integrated reporting because of the scarce resources, culture and leadership, stakeholders demand, the regulatory requirement, the effect of globalization and the mindset, lack of awareness about IR and the nature of business and size. Results further suggest that integrated reporting be made mandatory for all firms, especially those that are publicly interested, such as financial institutions, and those that are listed on the stock exchange. Originality/value IR being an emerging phenomenon there are few empirical studies exploring IR practices in a developing economy perspective. To the best of the authors’ knowledge this is the first paper that provides some insights into IR from a Ugandan perspective using the Diffusion of innovation theory.

PurposeThe purpose of this study was to investigate the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of small business enterprises (SBEs) in a developing country in a single study.Design/methodology/approachThis study is cross-sectional and correlational. Data were collected through a questionnaire survey of 214 owner-managed SBEs in Uganda through their managers. Data were analysed using Statistical Package for Social Sciences.FindingsAttitude towards electronic tax system, adoption of electronic tax system and isomorphic forces significantly contribute to tax compliance to the extent of 57.4 per cent. Isomorphic forces have a high predictive power of tax compliance as compared with attitude towards electronic tax system. Further, coercive, normative and mimetic isomorphism as constructs of isomorphic forces are significantly associated with tax compliance.Research limitations/implicationsGiven that this study was cross-sectional, monitoring changes in behaviour over time was not possible. The results are useful for policy makers and taxpayers in developing countries. These results can also be generalized to other developing countries especially those in Africa and other continents dominated by developing countries.Originality/valueTo the researchers’ knowledge, this is the first study to examine the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of SBEs in a developing country in a single study on the African scene.

This study investigated the self-employability initiatives of disabled university students by presenting a model that would allow the concept to be explained and used easily as a framework for work...

This study adopted a cross sectional descriptive research design to examine the role of entrepreneurship education in shaping entrepreneurial action (EA) of disabled students of the Nigerian tertiary institutions. Also, an analytical survey with mixed methods and triangulation focus constituted the study's research design. A sample size of 286 disabled students was determined using Krejcie and Morgan sample size selection model. Data were analyzed using descriptive statistics, zero-order correlation and hierarchical regression. The findings revealed that pedagogy, course content and entrepreneurship education are significant predictors of EA. Entrepreneurship education that exposes students to life applicable issues is capable of boosting their confidence/capacity to risk into venture start-up. Second, the more lecturers' characteristics such as inspiring students, method of teaching, being approachable and displaying enthusiasm are applied in the teaching of entrepreneurship the better the EA of the stud...

Purpose – The purpose of this paper is to investigate factors explaining take-up rate of working capital management routines in small-scale businesses. Design/methodology/approach – A cross-sectional survey research was employed using a sample of 450 small-scale businesses in the central business district of Kampala, Uganda. Common working capital management routines and activity rates were analyzed using descriptive statistics. While binary logistic regression analysis was conducted to discriminate between businesses that engage in working capital management frequently and those that do so less frequently. Findings – The results show that on average, the most frequently performed routines relate to safeguarding cash and inventory, and credit risk assessment. Payment management routines are least performed. Second, business size, perceived usefulness and attitude explain high take-up rate of working capital management routines in small-scale businesses. Business age, level of education and financial management training are inconsequential in determining the likelihood to undertake working capital management frequently. Research limitations/implications – Paucity of studies world over on the input perspective of working capital management limited comparison of the findings with previous research. Future studies should be conducted to confirm the results. Practical implications – The study findings imply that policy makers should develop work-based training programs that take into account the business size effect. Originality/value – This study contributes to existing working capital management literature by explaining activity rate in a developing country perspective.

The purpose of this study was to investigate whether knowledge management under its three dimensions of knowledge acquisition, knowledge sharing and responsiveness to knowledge lead to innovation in Rwandan SMEs. The study adopted a cross-sectional survey design to collect data used to examine that relationship. The results revealed that only knowledge sharing was found positive and significant predictor of innovation. This implies that effective knowledge management through knowledge sharing may lead to innovation.This study used a cross-sectional research design combined with a quantitative research approach. Future researchers could employ a longitudinal method to investigate any possibility of variations in the results. Qualitative studies could equally be used to supplement the quantitative findings. Lastly, this study focused on manufacturing SMEs only. Future research might focus on other types of businesses. Owners-managers of SMEs may sustain their competitive position and survive longer when knowledge is effectively and efficiently shared in order to increase their innovation capability. The study generated empirical evidence on less studied phenomena in the SMEs sector. The evidence highlighted the powerful influence of knowledge sharing in predicting innovation in SMEs.

Purpose: The purpose of this paper is to test the mediating effect of organizational culture in the relationship between isomorphic influences and voluntary disclosure. Design/methodology/approach: A cross-sectional design was employed. Data were collected using a survey questionnaire for the independent variables of coercive, mimetic normative isomorphism as well as organizational culture (mediating variable). The data for the dependent and control variable were obtained from content analysis of financial reports of 92 companies and was analysed using partial least squares PLSSEM. Findings: The results indicate that coercive and normative isomorphic mechanisms are positively related voluntary disclosure while mimetic mechanism is not. Organizational culture partially mediates the relationship between isomorphic influences and voluntary disclosure practices of listed firms in Nigeria. Research Limitation/implication: The cross-sectional nature of the study means that it does not capture changes in the Nigerian business environment overtime. Future research may consider a longitudinal study. The study is not industry specific as such may capture industry differences. However, the result is still considered valid since industry category was controlled for. Practical implication: the result has implication for a number of interested parties such as regulatory bodies, accounting professional bodies, external auditors academics, and mangers. Originality/value: The study, it has contributed to our understanding of the mediating effect of organizational culture on the relationship between isomorphic mechanisms and voluntary disclosure from the perspective of a developing country like Nigeria.

PurposeThe purpose of this study was to examine the actions owner‐managers of small businesses undertake in managing working capital.Design/methodology/approachThe 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.FindingsThe 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/implicationsA more detailed investigation of the steps in the action sequence ma y advance our understanding of the process. Future studies need to test the effect of personal characteristics on working capital management process.Practical implicationsOwner‐managers of small businesses do not require the same degree of sophistication employed in planning, monitoring and controlling working capital. They require soft skills. Therefore, academicians, practitioners and policy makers need to emphasize knowledge management and cash accounting.Originality/valueThis study examines the process perspective of working capital management, an aspect that has not been adequately highlighted in previous studies.

The purpose of this study is to examine gender differences on the effect of individual attributes on working capital management amongst small business owners. Based on a sample of 360 owner-managers of small businesses in the central business district of Kampala, the results show as follows. There are significant gender differences in perceived usefulness and attitude. Secondly, males and females do not statistically differ in terms of impulsivity. Thirdly, perceived usefulness significantly influences working capital management for females but not males. Fourthly, attitude significantly influences working capital management for males but not females. Lastly, the effect of impulsivity on working capital management is stronger for females than males. However, paucity of studies on the input perspective of working capital management limited crossvalidation of the findings with previous research. Future studies should be conducted to confirm the results. At policy level, understanding gender differences on the effect of the identified driving forces should be of interest to practitioners and policy makers in their effort to enhance small business management through developing appropriate gendered policies. This study contributes to the dearth of evidence of working capital management literature by investigating the effect of individual attributes as opposed to the conventional financial ratios.

While the concept of social entrepreneurship is relatively new, initiatives that employ entrepreneurial capacities to solve social problems have existed throughout history. In this paper, the factors explaining international social entrepreneurial behavior are investigated. The key argument is that behavioral potential, which is at the cognitive level, is influenced by an individual's perceptions toward social enterprise venturing. These perceptions could be related to feasibility, desirability, or propensity to act, among others. Personal, sociological, and environmental variables are linked to decision making through these perceptions. This research is based on literature review and case studies. The analysis indicates that individuals' perceptions or attitudes can explain aspects of their international social entrepreneurial potential. Areas for future research are discussed.

This study sought to explain the gender differences with respect to risk taking behaviour and startup capital in Uganda, comparing with other countries. The start-up capital of businesses run by females is ostensibly smaller than those run by males in Uganda and in any other country. A number of reasons have been forwarded to explain this variance. Some researchers have linked the size of start-up capital to the risk taking behaviour among other factors. However there is insufficient local or Ugandan empirical research into this difference, given that much of the empirical research are based on western data sets. Data for this study was from the Global Entrepreneurship Monitor (GEM) 2003. A causal research design was used to establish the relationship between risk taking attitude and start up capital. A comparative design was also employed to compare the findings of Uganda with other GEM countries, Chi-square tests, and a two way analysis of variances were used to analyse the data. There are gender differences with respect to risk taking behaviour across all countries under study. However, the gender gap is wider in other countries than Uganda. On the whole, Uganda women are less risk averse as compared to those in other countries. The start-up capital requirement of Ugandan men is more than their female counterparts. In addition, Ugandan men invested more personal start up capital when they are risk averse. Among other recommendations, policy makers should sensitise females about viability of business start ups and encourage women access to ownership of property.

Action plays a central role in entrepreneurship and entrepreneurship education. Based on action regulation theory, we developed an action-based entrepreneurship training. The training put a particular focus on action insofar as the participants learned action principles and engaged in the start-up of a business during the training. We hypothesized that a set of action-regulatory factors mediates the effect of the training on entrepreneurial action. We evaluated the training's impact over a 12-month period using a randomized control group design. As hypothesized, the training had positive effects on action-regulatory factors (entrepreneurial goal intentions, action planning, action knowledge, and entrepreneurial self-efficacy) and the action-regulatory factors mediated the effect of the training on entrepreneurial action. Furthermore, entrepreneurial action and business opportunity identification mediated the effect of the training on business creation. Our study shows that action-regulatory mechanisms play an important role for action-based entrepreneurship trainings and business creation.© Academy of Management Learning & Education