Browsing by Author "Kirasi, Simon"

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    Effect of Internal Controls on Revenue Performance in Organisations: A case of the National Forestry Authority (NFA), Uganda
    (Uganda Management Institute, 2018-01) Kirasi, Simon
    The general study objective focused on examining the effect of internal controls on revenue performance in organizations: a case of the National Forestry Authority (NFA) in Uganda. The specific objectives included examining the relationship between control environment and revenue performance, examining the relationship between control activities and revenue performance and examining the relationship between monitoring and revenue performance. “Agency theory” by Meckling (1976) was adopted to underpin the study findings. A cross sectional research design was used where 61 respondents were randomly and purposively sampled out of a population of 73 employees. Descriptive statistics, correlation and regression approaches were used to analyze data. Hypotheses were tested at 5% significance level and revealed that control environment carried a weak negative relationship (r = -0.170) to revenue performance and not significant since the calculated p = 0.203>0.05. Control activities exhibited a weak positive correlation (r = 0.192*) at significance level of p = 0.150>0.05. Monitoring exhibited a moderately positive correlation (r = 0.458) at p = 0.000<0.05. This resulted into rejection of the former two and acceptance of the latter hypothesis. The study revealed that the three dimensions of internal controls covered in this study performed fairly and accounted for 24% of the total revenue in NFA. Therefore, it is recommended that management investigates other factors that may be affecting revenue performance as well as working to improve on the implementation, supervision, enforcement, and monitoring of its established internal control frame works in the organization.