Credit management and financial performance of savings and credit co-operative societies in Moyo district, Uganda
| dc.contributor.author | Drale, Cherubin | |
| dc.date.accessioned | 2026-01-23T10:03:21Z | |
| dc.date.available | 2026-01-23T10:03:21Z | |
| dc.date.issued | 2025-09-20 | |
| dc.description | A research thesis submitted to the department of business administration and management, faculty of management science in fulfillment of the requirements for the award of a master’s degree in business administration (accounting & finance) of Muni University | |
| dc.description.abstract | This study examined the impact of credit management on the financial performance of Small and Medium Enterprises (SMEs) in Moyo District, Uganda, with a particular focus on Savings and Credit Cooperative Organizations (SACCOs). Specifically, it assessed how credit assessment and approval, credit monitoring and collection, and credit risk management influence SME financial outcomes, while considering institutional factors—governance, institutional capacity, and organizational culture—as moderating variables. In terms of methodology, a cross-sectional survey design was employed, involving 120 respondents selected from SACCOs in Moyo District. Data were gathered using structured questionnaires and key informant interviews. Quantitative data were analyzed using descriptive statistics and inferential methods, including Pearson correlation and multiple regression analysis, to test the relationships between variables and the moderating effects of institutional factors. Results revealed a significant positive relationship between credit assessment and approval and financial performance (r = 0.612, p < 0.01), indicating that comprehensive credit evaluation enhances profitability and liquidity. Credit monitoring and collection also had a strong positive effect (r = 0.659, p < 0.01), while credit risk management exhibited the highest positive association (r = 0.703, p < 0.01). Institutional factors significantly moderated the relationship between credit management and financial performance (β = 0.247, p < 0.05), implying that effective governance, strong institutional capacity, and a supportive organizational culture amplify the impact of sound credit management practices. The study was limited to SACCOs in Moyo District, restricting the generalizability of findings to other regions or financial institutions. Additionally, the cross-sectional design did not capture long-term effects. This research contributes to the understanding of how integrated credit management practices and institutional dynamics jointly influence SME financial sustainability. It provides empirical evidence to guide policymakers and SACCO managers in strengthening credit processes, risk management frameworks, and institutional capacities to improve SME performance. | |
| dc.identifier.citation | Drale, C. (2025). Credit management and financial performance of savings and credit co-operative societies in Moyo district, Uganda (Unpublished graduate dissertation). Muni university, Arua, Uganda | |
| dc.identifier.uri | https://dir.muni.ac.ug/handle/20.500.12260/878 | |
| dc.language.iso | en | |
| dc.publisher | Muni University | |
| dc.subject | Credit management | |
| dc.subject | Financial performance | |
| dc.subject | Savings and credit co-operative societies | |
| dc.subject | Moyo district | |
| dc.subject | Uganda | |
| dc.title | Credit management and financial performance of savings and credit co-operative societies in Moyo district, Uganda |