Manufacturing firms rely on internal auditing to protect assets, control operational risk and support financially sound decisions, yet these benefits may depend on the external tax environment in which audit systems operate. This article examined whether the government taxation-policy environment moderated the relation...
Christine Atusiimire, Baluku Watsema, O. Ariyo· East African Journal of Busi...· 0 citations
Financial sustainability remains a persistent challenge among food processing firms in developing economies, despite their contribution to employment creation, value addition, industrialisation, and local economic development. Although effective working capital management is widely recognised as essential for maintaini...
Emmanuel Arineitwe, K. Baguma, Baluku Watsema· East African Journal of Busi...· 0 citations
Women-focused entrepreneurship programmes increasingly combine access to finance, entrepreneurship training and mentorship to improve household welfare, yet the benefits generated by such interventions may depend on beneficiaries’ capacity to manage financial resources effectively. This paper examined the moderating ef...
Abdalah Kikusa, Milton Niwabimpa, Baluku Watsema· East African Journal of Inte...· 0 citations
Management commitment is the organisational mechanism through which This article critically examines the global literature on management accounting techniques and operational performance. It challenges the widespread but overly linear claim that adopting costing, budgeting, performance measurement, and strategic analys...
Ampurire Believe, A. Nuwagaba, Baluku Watsema· East African Journal of Busi...· 0 citations
We use cookies to run the site and, with your consent, for analytics and to show ads.
See our Cookie Policy.