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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
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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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.
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 Mwosi, Fabian Nkamusiima, Dianah Ogwel, Bernard Patrick Olupot, Simon Peter Ssemaluulu, Paul Sunday, Arthur Tushabe, Sylivia Byarugaba