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. Keywords: 1. Financial Management Practices 2. Cash Management 3. Working Capital Management 4. Profitability 5. Small-Scale Enterprises

This study examined the effect of loan management on the financial performance of commercial banks in Rwanda. Banking sectors play a key role within the development of an economy. The development role the steadiness of banking sector determines the step for development of economy. Hence the steadiness of banking sector may be a key for the event of an economy. Descriptive case study design is used since it allows to the researcher to find information about the present status of a phenomenon to describe “what exist” with respect to variables or conditions in a situation (Yin, 2003). The study considered 20 respondents as sample size. A correlation coefficient measures the strength and direction of a linear association between two. A correlation coefficient measures the strength and direction of a linear association between two variables. It ranges from -1 to1. The closer the absolute value is to 1, the stronger the relationship. BK should reduce all those process of getting loans and help their clients who requesting for loans to get them in few days, this will help the bank to provide many loans and get profit from it.

Internal control systems and the performance of financial institutions have received much attention in recent times owing to the increased recognition accorded to internal control systems as a source of financial performance. Researchers and practitioners have been increasingly interested in striving to understand how these two notions can be harnessed in order to attain a firm’s success. The aim of the study was to assess the internal control system and the performance of financial institutions in Uganda. The study was guided by specific objectives, which include establishing the relationship between the internal control system and the performance of financial institutions and finding out the relationship between corporative governance and firm performance. A mixed research design was applied to achieve the set objectives utilising both quantitative and qualitative approaches. Using simple random and purposive sampling techniques, a total of 118 respondents were selected to participate in the study. There is a significant positive correlation between the internal control system and firm performance (r = .407; p< 0.01), meaning an increased internal control system in Uganda’s financial institutions is associated with positive firm performance. There is a significant positive correlation between corporate governance and financial performance (r = .649; p< 0.01). This implies that as the level of corporate governance improves, the financial performance of the company tends to improve as well. Thus, financial firms in Uganda should endeavour and put in place functional internal control systems if they are to realise better institutional performance

The study examined the effects of corporate financing and risk management in the banking sector in East Africa during and Post Covid-19 tapping on evidence from the Kabale district in Uganda. It was guided by specific objectives, the effect of Bonds on risk management in the banking sector during and post COVID-19, the effect of treasury bills on risk management in the banking sector during and post COVID-19, and the effect of debt management on risk management in the banking sector during and post COVID-19. A descriptive research design was adopted in this research. Both primary and secondary data were used in this study. The population of the study was 97 technical staff. Purposive and random sampling techniques were applied in the study. Data was collected from 78 staff of selected commercial banks in the Kabale district using a structured questionnaire. Both correlation and regression analysis were used. The study revealed that the board of directors set strategies on bond issuance and were effectively communicated within the bank in the form of policies and procedures by the top management (M =4.2, SD = 0.34). The findings showed that the bank has set in place principles of short-term crediting (M = 4.6, SD = 0.32). The bank undertakes regular monitoring of the total value of gross daily payments made and received (M = 4.8, SD = 0.18). Involves identification of existing sources of treasury bills as well as treasury bills that may arise from new business products or activities (M = 4.7, SD = 0.30). The average lessons undertaken was (M = 4.3, SD = 0.13). Debt management was also implemented by the banking sector. It was reported that the debt management efforts of the bank were supported by senior Management (M = 4.2, SD = 0.42). It was also revealed that the management efforts of the institution were well communicated to them (M = 4.2, SD = 0.18). There is a need to set up strong structures for the management of corporate financing in order to enhance risk management in the banking sector

The paper confirms that the effect of accountability on performance of national water and sewerage corporation in Uganda. Accountability can increase performance of an organization through implementing mechanisms which improve performance of individuals in those organizations. Such mechanisms include performance appraisals and specification of duties and responsibilities for each individual employee. The study was guided by objective to examine the effect of accountability on performance of national water and sewerage corporation in Uganda. The study adopted a descriptive correlational and cross-sectional survey design, involving mainly a quantitative approach and supplemented with a qualitative approach. The model is statistically significant, implying that all the three constructs of accountability taken together significantly affect performance of NWSC (F=64.119, sig. = 0.000). These results imply that, there are many other factors which influence performance of NWSC, other than accountability. According to the findings of this study, components like transparency significantly improve performance of an organization. In order to improve accountability and eventually the performance of the entire organization, management should put more emphasis on implementation of the control environment component of internal controls.