Internal Control Systems and the Performance of Agricultural Small Medium Enterprises in Eastern Uganda. A Case Of Mbale District

Thèse de Master , 2016 , 62 Pages , Note: 75%

Sciences Agronomiques

This study aimed at establishing the contribution of internal control systems towards the performance of agricultural SMEs in Eastern Uganda, with a case study of SMEs in Mbale district. The study objectives were (i) To examine the extent to which assets controls predict the performance of agricultural SMEs in Mbale district; (ii) To establish the extent to which financial controls predict the performance of agricultural SMEs in Mbale district; (iii) To assess the extent to which compliance controls predict the performance of agricultural SMEs in Mbale district; The study was conducted through a case study on agricultural SMEs in Mbale District.

The results of multiple regression analysis between assets control and SME performance noted an adjusted R2 value of 0.194 implying that generally 19% of total variability in SME performance is explained by assets control mechanisms; while the analysis between financial control and SME performance showed an adjusted R2 value of 0.097 implying that generally 9.7% of total variability in SME performance is explained by financial control mechanisms and an adjusted R2 value of 0.131 between compliance control and SME performance implying that generally 13.1% of total variability in SME performance is explained by compliance control mechanisms.

The conclusion was that generally, there is a weak positive correlation between internal control systems and the performance of Agricultural SMEs in Eastern Uganda. The weak prediction reflects the reality that there were other factors that influenced the performance of agricultural SMEs in Eastern Uganda. The study recommends additional research on the relationship between Informational Technology, agricultural mechanization, stability and availability of markets, participative management and agricultural SME performance.

Inhaltsverzeichnis (Table of Contents)

• INTRODUCTION
• 1.1 INTRODUCTION
• 1.2 BACKGROUND TO THE STUDY
• 1.2.1 The historical background.
• 1.2.2 Theoretical background.
• 1.2.3 The conceptual background.
• 1.2.4 The contextual background.
• 1.3 STATEMENT OF THE PROBLEM.
• 1.4 PURPOSE OF THE STUDY
• 1.5 OBJECTIVES OF THE STUDY
• 1.6 RESEARCH QUESTIONS.
• 1.7 HYPOTHESES OF THE STUDY.
• 1.8 CONCEPTUAL FRAMEWORK
• 1.9 SIGNIFICANCE OF THE STUDY
• 1.10 JUSTIFICATION OF THE STUDY
• 1.11 SCOPE OF THE STUDY
• 1.12 OPERATIONAL DEFINITIONS.......
• CHAPTER TWO
• LITERATURE REVIEW
• 2.1 INTRODUCTION.
• 2.2 THEORETICAL REVIEW
• 2.3 CONCEPTUAL REVIEW.
• 2.4 CONTROL SYSTEMS AND THE PERFORMANCE OF AGRICULTURAL SMES
• 2.4.1 Assets control and performance of SMEs.
• 2.4.2 Financial control and performance of SMEs.
• 2.4.3 Compliance control and performance of SMEs.
• 2.5 SUMMARY OF THE LITERATURE REVIEW.
• CHAPTER THREE
• METHODOLOGY.
• 3.1 INTRODUCTION.
• 3.2 RESEARCH DESIGN.
• 3.3 STUDY POPULATION.
• 3.4 DETERMINATION OF THE SAMPLE SIZE.
• 3.5 SAMPLING TECHNIQUES AND PROCEDURE
• 3.6 DATA COLLECTION METHODS
• 3.6.1 Questionnaires survey...
• 3.6.2 Interviews.
• 3.6.3 Documentary review.
• 3.7 DATA COLLECTION INSTRUMENTS.
• 3.7.1 Self-administered questionnaire
• 3.7.2 Interview guide.
• 3.7.3 Documentary checklist.
• 3.8 VALIDITY OF DATA COLLECTION INSTRUMENTS
• 3.9 RELIABILITY.
• 3.10 PROCEDURE OF DATA COLLECTION
• 3.11 DATA ANALYSIS
• 3.11.1 Quantitative data analysis.
• 3.11.2 Qualitative data analysis.
• 3.12 ETHICAL CONSIDERATIONS
• CHAPTER FOUR.
• PRESENTATION, ANALYSIS AND INTERPRETATION OF FINDINGS.
• 4.0 INTRODUCTION.
• 4.1 RESPONSE RATE
• 4.2 THE SOCIO-DEMOGRAPHIC CHARACTERISTICS OF RESPONDENTS
• 4.2.1 Distribution of respondents according to gender.
• 4.2.2 Age bracket of the respondents...
• 4.2.3 Education level of the respondents.
• 4.3 INTERNAL CONTROL SYSTEM AND PERFORMANCE OF AGRICULTURAL SMES IN MBALE DISTRICT.
• 4.3.1 How does asset control contribute to the performance of agricultural SME's in Mbale District?.
• 4.3.2 What is the relationship between financial control and performance of agricultural SME's in Mbale District?
• 4.3.3 How does compliance control contribute to the performance of Agricultural SME's in Mbale District?.
• 4.3.4 What is the relationship between internal control systems and Agricultural SME performance in Mbale District?
• 4.4 MULTIPLE REGRESSIONS FOR INTERNAL CONTROL SYSTEM VARIABLES WITHIN AGRICULTURAL SMES IN MBALE DISTRICT.
• 4.4.1 How does asset control contribute to the performance of Agricultural SMEs in Mbale District?
• 4.4.2 What is the relationship between financial control and performance of Agricultural SMEs in Mbale District?
• 4.4.3 How does compliance contribute to the performance of Agricultural SMEs in Mbale District?.
• CHAPTER FIVE
• SUMMARY, DISCUSSION, CONCLUSION AND RECOMMENDATIONS.
• 5.1 INTRODUCTION
• 5.1.1 The extent to which assets control predicts the performance of agricultural SMEs in Mbale district.
• 5.1.2 The extent to which financial control predicts the performance of Agricultural SMEs in Mbale District.
• 5.1.3 The extent to which compliance control and performance of Agricultural SMEs in Mbale District .........
• 5.2 DISCUSSION OF MAJOR FINDINGS.
• 5.2.1 Asset control and Performance...
• 5.2.2 Financial control and Performance.
• 5.2.3 Compliance control and Performance.
• 5.3 CONCLUSION OF THE STUDY.
• 5.3.1 The relationship between asset control and performance...
• 5.3.2 The relationship between financial controls and performance.
• 5.3.3 The relationship between compliance control and performance.
• 5.3.4 The relationship between internal control systems and performance.
• 5.4 RECOMMENDATIONS
• 5.4.1 Asset control and performance.
• 5.4.2 Financial control and performance.
• 5.4.3 Compliance and performance.
• 5.5 LIMITATIONS OF THE STUDY.
• 5.6 CONTRIBUTIONS OF THE STUDY.
• 5.7 AREAS RECOMMENDED FOR FURTHER RESEARCH.

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This dissertation aims to investigate the relationship between internal control systems and the performance of agricultural SMEs in Mbale District, Eastern Uganda. The study focuses on understanding the contribution of asset control, financial control, and compliance control to the overall performance of these businesses.

• The impact of internal control systems on the performance of agricultural SMEs
• The relationship between asset control and business performance
• The influence of financial control practices on SME success
• The role of compliance control in contributing to agricultural SME performance
• The socio-demographic factors affecting the performance of agricultural SMEs in Mbale District

Zusammenfassung der Kapitel (Chapter Summaries)

• The introduction provides a background to the study, focusing on the historical, theoretical, conceptual, and contextual aspects of internal control systems within agricultural SMEs. It outlines the problem statement, research questions, and hypotheses of the study.
• Chapter two explores the relevant literature and theory related to internal control systems, examining their impact on the performance of SMEs. It delves into the specific aspects of asset control, financial control, and compliance control, analyzing their contributions to SME success.
• Chapter three outlines the research methodology employed in the study, including the research design, population, sampling techniques, data collection methods, and data analysis procedures. It also discusses the ethical considerations involved in the research.
• Chapter four presents the findings of the study, analyzing the relationship between internal control systems and agricultural SME performance in Mbale District. It examines the impact of asset control, financial control, and compliance control on various aspects of business performance.

Schlüsselwörter (Keywords)

The study's primary focus lies on internal control systems, asset control, financial control, compliance control, and their impact on the performance of agricultural SMEs in the context of Mbale District, Eastern Uganda. Key themes include the relationship between internal controls and business performance, the socio-demographic characteristics of SMEs, and the application of research methodologies for data collection and analysis.

• Université: Uganda Management Institute
• Cours: Business Administration (Master's)
• Note: 75%
• Auteur: Aimable Ineza (Auteur)
• Année de publication: 2016
• Pages: 62
• N° de catalogue: V442339
• ISBN (ebook): 9783668824287
• ISBN (Livre): 9783668824294
• Langue: anglais
• mots-clé: internal, control, systems, performance, agricultural, small, medium, enterprises, eastern, uganda, case, mbale, district