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      Meet the staff

      Our dedicated team of business experts brings a wealth of academic and industry experience to equip students with practical skills in leadership, strategy, finance, marketing, and operations. Committed to excellence, our staff foster innovation and critical thinking to prepare future business leaders

      • Prof

      Arthur Sserwanga (PhD)

      Arthur Sserwanga (PhD)

      • Head: Department of Auditing and Taxation
      • asserwanga@mubs.ac.ug

      Prof. Sserwanga holds the esteemed position of Professor of Taxation at Makerere University Business School, where he has demonstrated an impressive 25-year track record. A multifaceted involvement in Taxation and Entrepreneurship research and advisory characterises his professional journey. With unwavering dedication, he has played a pivotal role in the design, funding acquisition, and successful implementation of numerous local and international projects. Arthur has garnered the trust of nume

      Research Interests

      Auditing and Taxation

      Staff Publications

      1. Action and action-regulation in entrepreneurship: Evaluating a student training for promoting entrepreneurship. MM Gielnik, M Frese, A Kahara-Kawuki, I Wasswa Katono, S Kyejjusa, … Academy of Management Learning & Education 14 (1), 69-9 2015
      2. The context of social capital: A comparison of rural and urban entrepreneurs in Uganda: G Rooks, K Klyver, A Sserwanga Entrepreneurship theory and Practice 40 (1), 111-130   2016
      3. Sudanese women entrepreneurs: DHB Welsh, E Memili, E Kaciak, S Ahmed Journal of Developmental Entrepreneurship 18 (02), 13500 2013
      4. Unpacking the personal initiative–performance relationship: a multi‐group analysis of innovation by Ugandan rural and urban entrepreneurs: G Rooks, A Sserwanga, M Frese Applied Psychology 65 (1), 99-131       2016
      5. Social entrepreneurship and post conflict recovery in UgandaA Sserwanga, R Isabella Kiconco, M Nystrand, R Mindra Journal of Enterprising Communities: People and Places in the Global Economy …2014
      6. Tax compliance behaviour of small business enterprises in Uganda:RI Kiconco, W Gwokyalya, A Sserwanga, W Balunywa Journal of Financial Crime 26 (4), 1117-1132 2019
      7. Farm management skills, entrepreneurial bricolage and market orientation: CK Tindiwensi, JC Munene, A Sserwanga, E Abaho, R Namatovu-Dawa Journal of Agribusiness in Developing and Emerging Economies 10 (5), 717-730  2020
      8. The interplay of human and social capital in entrepreneurship in developing countries: The case of Uganda: G Rooks, A Szirmai, A Sserwanga United Nations Universitty      2009
      9. Network structure and innovative performance of African entrepreneurs: The case of Uganda: G Rooks, A Szirmai, A Sserwanga Journal of African economies 21 (4), 609-636  2012
      10. Global Entrepreneurship Monitor, Uganda Executive Report 2004:T Walter, W Balunywa, P Rosa, A Sserwanga, S Barabas, R Namatovu Kampala: Makerere University Business School    2004
      11. Cognitive consequences of business shut down. The case of Ugandan repeat entrepreneurs: A Sserwanga, G Rooks International Journal of Entrepreneurial Behavior & Research 20 (3), 263-277 2014
      12. Risk taking and start-up capital: Exploring gender differences in Uganda, through an international comparison: L Orobia, A Sserwanga, G Rooks Journal of Economics and Behavioral Studies   2011
      13. Informational differences and entrepreneurial networking among small and medium enterprises in Kampala, Uganda: The mediating role of ecologies of innovation: S Mayanja, JM Ntayi, JC Munene, W Balunywa, A Sserwanga, … Cogent Business & Management          2019
      14. The interplay of human and social capital in entrepreneurship in developing countries: G Rooks, A Szirmai, A Sserwanga The Case of Uganda. Research Paper            2009
      15. Social Capital and Innovative Performance in Developing Countries The Case of Ugandan Entrepreneurs: G Rooks, A Szirmai, A Sserwanga Georgia Institute of Technology          2009
      16. Entrepreneur’s intrapersonal resources and enterprise success among micro and small scale women entrepreneurs: C Katongole, JC Munene, M Ngoma, S Dawa, A Sserwanga Journal of Enterprising Culture 23 (04), 405-447        2015
      17. Culture as a Facilitator and a Barrier to Entrepreneurship Development in Uganda: JN Khayesi, A Sserwanga, R Kiconco Entrepreneurship in Africa 15, 307 2017
      18. Human and social capital in entrepreneurship in developing countriesG Rooks, A Szirmai, A Sserwanga Entrepreneurship and economic development, 203-230 2011
      19. Entrepreneurial quality in Uganda: A Sserwanga Makerere University-Kampala       2010
      20. The mediating role of cost of capital in the relationship between capital structure and loan portfolio quality: E Agasha, N Kamukama, A Sserwanga African Journal of Economic and Management Studies 13 (1), 49-61        2022
      21. Uganda 2004 GEM report: T Walter, P Rosa, S Barabas, W Balunywa, A Sserwanga, R Namatovu, … Kampala: Makerere University Business School           2005
      22. Institutional pressures and sustainability practices of manufacturing firms in Uganda: K Alinda, S Tumwine, I Nalukenge, TK Kaawaase, A Sserwanga, … Sustainable Development 32 (1), 940-958      2024
      23. The Interplay of Human and Social Capital in Entrepreneurship in Developing Countrie: A Szirmai, A Serwanga Journal of Development Studies 39 (2), 155-177  2010
      24. Intellectual capital and sustainability practices of manufacturing firms in Uganda: K Alinda, S Tumwine, TK Kaawaase, S Navrud, A Sserwanga, … IIMBG Journal of Sustainable Business and Innovation 1 (1), 18-38         2023
      25. Sustainability practices among manufacturing firms in Uganda: an overview of challenges and opportunities: K Alinda, S Tumwine, T Kaawaase, S Navrud, I Nalukenge, A Sserwanga Advances in Research 23 (1), 1-21       2022
      26. Cognitive consequences of business shut down: G Rooks, A Sserwanga The Case of Ugandan Repeat Entrepreneurs. School of Innovation Sciences …   2008
      27. The interplay of human and social capital in entrepreneurship in developing countries: The case of Uganda. Research Paper 2009-09: G Rooks, A Szirmai, A Sserwanga United Nations University World Institute for Development Economics Research           2009
      28. ICT acceptance, language use and information culture as tools for enhancing information literacy within smallholder maize farmers in Uganda: F Lunkuse, JC Munene, JM Ntayi, A Sserwanga, J Kagaari The Bottom Line 37 (2), 117-136 2024
      29. The influence of non-financial resources on high potential entrepreneurship in Uganda: A Sserwanga, R Kiconco, E Agasha, B Kyomuhendo Journal of Developmental Entrepreneurship 27 (01), 2250006           2022
      30. Evidence of Causality between Economic Growth and Electricity Consumption Expenditure in Uganda: K Alinda, S Tumwine, T Kaawaase, S Navrud, I Nalukenge, A Sserwanga Journal of Energy Research and Reviews         2022
      31. Firm Risk Profile, Agency Incentives and Corporate Performance: Corporate Governance Perspective of Uganda: SK Nkundabanyanga, A Sserwanga Journal of Modern Accounting and Auditing 7 (3), 239           2011
      32. Uplifting the plight of Smallholder Farmers in Uganda: The Interplay between Information Seeking Behaviour and Information Literacy: F Lunkuse, J Ntayi, A Sserwanga ORSEA JOURNAL 15 (1), 106-122      2025
      33. Which aspect of the Management Accounting System (MAS) matters most in enhancing Tax Management in Manufacturing Firms?: Z Tumwebaze, L Orobia, I Nalukenge, A Sserwanga, A Nansuna Ugandan Journal of Management and Public Policy Studies 25 (1), 1-23  2024
      34. Riding the waves of change: changing relations in the Ugandan sugar sector: MJ Nystrand, A Sserwanga, B Kyomuhendo Land, Rights and the Politics of Investments in Africa, 99-123            2023
      35. Hierarchical Substitution–How Culture Affects Network Resource Acquisition: G Rooks, K Klyver, A Sserwanga Academy of Management Proceedings 2012 (1), 11672 2012
      36. Leasing competence, structure and performance of SMEs in Uganda: J Kampumure, N Nabeta, A Sserwanga The Ugandan Journal of Management and Public Policy Studies 4 (1), 36-45        2012
      37. Hierarchical substitution: Contextual effects of networks on resource acquisition: G Rooks, K Klyver, A Sserwanga Academy of Management        2012
      38. Human and Social Capital in Ugandan Entrepreneurship G Rooks, A Szirmai, A Sserwanga < bound method Organization. get_name_with_acronym of< Organization: United …    2009
      39. The Interplay of Human and Social Capital in Entrepreneurship in Developing Countries: The Case of Keywords: social capital, human capital, entrepreneurship, developing countries G Rooks, A Szirmai, A Sserwanga World Institute for Development Economic Research (UNU-WIDER)    2009
      40. Presumtive taxation and tax compliance in Uganda: incorporating ethical aspects: A Sserwanga, T Walter Strathmore University Press 2004

      Staff Projects

      Staff Supervision

      Presentations

      Other Info

      Assoc Prof
      Francis Kasekende
      HRM
      Ms
      Lillian Nambakiire
      BHRM
      Mr.
      Tadeo Karumba
      BHRM
      Ms
      Nina Babirye
      BHRM
      Mr.
      Masabira Ali
      Administrative Assistant: Principal's Office
      Ms
      Madina Ali
      Office Aide: Principal's Office
      Ms
      Nabawanda Hadijah
      Administrative Assistant
      Ms
      Nuwabine Patience
      Administrative Assistant: Principal's Office
      Ms
      Vivian Najjengo Elizabeth
      Administrator: Principal's Office
      More Staff Profiles
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