Article Per Year (5 Year)
p-Index From 2021 - 2026
2.59
P-Index
This Author published in this journals
All Journal International Journal of Financial, Accounting, and Management Journal of Sustainable Tourism and Entrepreneurship Annals of Management and Organization Research Journal of Governance and Accountability Studies International Journal of Accounting and Management Information Systems
Eton, Marus
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Working capital management, accounts receivable, and performance of Small and Medium Enterprises (SMEs) Eton, Marus; Mwosi, Fabian; Ogwel, Bernard Patrick; Olupot, Simon Peter
International Journal of Financial, Accounting, and Management Vol. 7 No. 3 (2025): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i3.3371

Abstract

Purpose: This study examined how working capital management and accounts receivables influence the performance of SMEs in Uganda and proposes policy options to address the financial and managerial challenges identified. The study provides insights into how efficient financial practices can support SME sustainability in a competitive business environment. Research Methodology: A cross-sectional research design was adopted to assess the existing conditions of working capital management and accounts receivable practices. Data were collected through a self-administered questionnaire distributed to 180 SMEs selected for the study. Inferential statistical techniques were applied during data analysis to test the research hypotheses, and several hypothesis tests were conducted to form a sound basis for interpretation and conclusion. Results: The findings indicate that improvements in working capital management significantly enhance SME performance. Similarly, better accounts receivable practices—such as offering discounts and regularly reviewing credit policies—can contribute to improved financial outcomes. The results show that both working capital management and accounts receivables are significant predictors of SME performance. Conclusions: SMEs that adopt sound working capital and receivables management strategies can thrive even in challenging business environments. Effective financial management also reduces the need for borrowed capital, enabling SMEs to operate more efficiently and sustainably. Limitations: The study was geographically limited to Lira City, which may restrict the applicability of findings to broader contexts. Contribution: The study provides important guidance for SME owners and policymakers on how working capital and receivables management practices influence enterprise performance.
Influence of social capital on small and medium enterprises performance in Wakiso District, Uganda Mbowa, Henry Stanley; Businge, Mbabazi Phelix; Ssemaluulu, Paul; Eton, Marus
International Journal of Accounting and Management Information Systems Vol. 1 No. 2 (2023): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i1.1517

Abstract

Purpose: This study investigates the influence of Social Capital (SC) on the performance of Small and Medium Enterprises (SMEs) in Kitemu Ward, Wakiso District. It aims to identify both internal and external forms of SC and assess their impact on SME performance. Research methodology: A mixed-methods approach was employed, collecting data from 40 participants through interviews and self-administered questionnaires. Quantitative data were analyzed using MS Excel to generate frequencies and graphs, while qualitative responses were transcribed and grouped into subthemes using content value analysis. Results: Internal SC included elements such as friends, trust, personal savings, family, and social links. External SC comprised customers, financial institutions, government entities, and companies. SC was found to positively influence SME performance by expanding the customer base, increasing profits and sales, and boosting creativity and innovation. Conclusion: Social Capital significantly contributes to SME growth and innovation by leveraging internal and external networks. Limitations: Financial constraints limited data collection coverage. A small sample size may affect the generalizability of findings, while time and data collection biases may also impact the results. Contribution: This is the first study on SC and SME performance in Kitemu Ward. Its findings offer valuable insights for policymakers and stakeholders to develop strategies that integrate SC into SME development, thereby enhancing profitability, customer reach, and financial access.
Boda-boda Business Activity and Socioeconomic Transformation in Wakiso District, Uganda Mbowa, Henry Stanley; Eton, Marus; Tushabe, Sylivia Byarugaba
Journal of Governance and Accountability Studies Vol. 5 No. 2 (2025): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i2.2717

Abstract

Purpose: This study established the effect of Boda-boda Business Activity (BBA) on socioeconomic transformation in Wakiso District, Uganda. Methods: This study employed a descriptive design with quantitative and qualitative approaches. A total of 89 respondents were determined from 114 people at the boda-boda stage in Kitemu.  Questionnaires and interviews were used to collect data. The data were analyzed using SPSS to generate descriptive statistics. SEM was employed to establish the causal effect between the variables. Results: The results indicated that people joined BBA to earn a living to support their families (Mean=4.4; Std.D=0.756), due to a lack of jobs (Mean=4.07; Std.D=1.055), and ease of repairing motorbikes (Mean=3.85; Std.D=1.417). Furthermore, BBA had a significant effect on socioeconomic transformation (?=0.392; p?0.000). Conclusion: The BBA has the potential to bring substantial socioeconomic transformation, including employment creation (mean=4.0), improved mobility (mean=4.12), and stimulated local commerce (mean=3.79) in Kitemu Ward. Thus, the BBA had a positive effect on socioeconomic transformation (?=0.392, p<0.001). Limitation: The study employed a descriptive survey design on motorbike riders in Kitemu Ward, which might hinder generalization of the study findings. Thus, more studies need to be conducted using different research designs on a larger sample of boda-boda stages in Wakiso. Contributions: This study provides information to the Ministry of Work and Transport on how the boda-boda sector can be improved to enhance socioeconomic transformation in Wakiso.
Financial Management Practices and Small-Scale Businesses' Profitability, from the Viewpoint of Kabale Municipality, Uganda Eton, Marus; Mwosi, Fabian; Mpora, Eliab Byamukama
Annals of Management and Organization Research Vol. 3 No. 3 (2022): February
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v3i3.1311

Abstract

Purpose: The study's goal was to investigate how financial management practices impact small businesses' profitability. Research methodology: Descriptive and correlational research designs were used in the study. The study used a multi-regression analysis to estimate how financial management practices impact profitability. Results: The research showed that financial management strategies had a big effect on profitability. Management of working capital and cash has a substantial correlation with profitability, according to the evidence. The study suggests that in order to see improvements in their profitability levels, small businesses should establish strong financial management methods. Owners of small businesses must pay close attention to the dynamics of their working capital and cash management because these factors have a significant impact on their profitability levels. To balance operating costs and profitability, small firms should think about cost-cutting measures. Limitations: This study was only conducted within Kabale Municipality and future studies should be conducted in the entire region. Contribution: The study identified a trio of factors – operational expenses, microeconomic factors, and individual characteristics that constrain profitability.
Employee retention and organizational performance in Kabale District Local Government, Uganda Mwosi, Fabian; Eton, Marus; Olupot, Simon Peter; Ogwel, Bernard Patrick
Annals of Management and Organization Research Vol. 6 No. 1 (2024): August
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v6i1.1985

Abstract

Purpose: This study investigates the connection between Kabale District Local Government (KLDG) staff retention and organizational performance. Research Methodology: A correlational study design with the goal of reporting on the connection between staff retention and organizational performance in the local government of the Kabale District. A sample size of 96 respondents was chosen from among the 142 division personnel and staff in the sub-counties that participated in the survey. A survey consisting of questionnaires and interviews was conducted to gather data. Results: The degree and intensity of the association between employee retention and organizational performance were determined using a correlation analysis. Qualitative data derived from interviews were documented and categorized verbatim. When the influence of the work environment was considered, the study discovered a very weak link between employee retention and organizational performance. Limitations: This study was conducted to cover employee retention and employee performance in one district, and the results cannot be generalized. Contribution: The study suggests that the Kabale District Local Government (KCLG) needs to make improvements to its workplace to encourage staff members to remain with the institution. The district should follow established protocols, including local government, public financial management, and public service standing orders.   An independent investigation of the contribution of policy execution to the achievement of organizational objectives in Ugandan local governments is also warranted.
Business partnership, women empowerment and support to women living with HIV/AIDS in Kabale, Uganda Mwosi, Fabian; Eton, Marus; Aluonzi, Burani; Olupot, Simon Peter; Alia, Richard
Journal of Sustainable Tourism and Entrepreneurship Vol. 6 No. 1 (2024): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v6i1.2208

Abstract

Purpose: This investigation stemmed from the need to support women living with HIV/AIDS using community approaches of business partnerships and women empowerment as opposed to government-and private sector-led support. Research Methodology:  This study adopted systematic sampling techniques for data collection from 123 women living with HIV/AIDS from a designated health center in Kabale Municipality. Women taking ARVs were identified from the points where they were collecting their ARVs, and were given questionnaires after consenting to participate in the study. Results: Women empowerment increased decision-making power, while business partnerships decreased dependence on male partners. Women empowerment increases support for women living with HIV/AIDS compared with business partnerships. Business partnerships, as observed in this study, draw weak relationships from many women living with HIV/AIDS. Women empowerment programs that cut across all age groups are effective in supporting vulnerable women living with HIV/AIDS. Limitations: This study encountered the challenge of interfacing with the respondents, since the information was collected by those in charge of the drug distribution center but not the researchers, and these affected in-depth investigations. Women accessing HIV/AIDS do not want to be identified because of stigma within the community. Contributions: From a public health perspective, designers of intervention programs to support women living with HIV/AIDS should consider inclusiveness in design, driven by age categorizations. Designers of intervention programs to support women living with HIV/AIDS should target business partnerships among low-income earners to reduce vulnerability.
Co-Authors Alia, Richard Aluonzi, Burani Businge, Mbabazi Phelix Mbowa, Henry Stanley Mpora, Eliab Byamukama Mwosi, Fabian Nkamusiima, Dianah Ogwel, Bernard Patrick Olupot, Simon Peter Ssemaluulu, Paul Sunday, Arthur Tushabe, Sylivia Byarugaba