Department of Auditing and Taxation

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Department of Auditing and Taxation

The Department of Auditing and Taxation is an academic unit under the Faculty of Commerce at MUBS. As a special unit, it focuses on knowledge, creation and dissemination for professional auditing and taxation with strong ethical and practical skills. It facilitates audit and tax course units focusing on financial and forensic auditing, tax planning, risk management, and compliance. The Department engages in Research, Consultancy, and collaboration with industry and regulatory bodies to ensure relevance and quality. With a committed team, it promotes innovation, professionalism, and accountability in the field.

Our Vision

To be a leading centre of excellence in auditing and taxation education, research, and professional practice, producing graduates who are ethical, innovative, and responsive to national and global challenges.

Mission

To enable students and faculty to achieve their academic, professional, and personal aspirations by delivering relevant, practical, and research-informed programmes in a diverse, inclusive, and equitable environment.

Core Values

The Department upholds the following core values, in line with the Faculty of Commerce and MUBS: Accountability – We take ownership of our decisions and actions
Integrity – We uphold ethical and honest behavior in all dealings
Time Consciousness – We value and respect time as a critical resource
Efficiency – We strive for excellence in service delivery and resource use
Teamwork – We promote collaboration, mutual respect, and shared responsibility

Staff Members

Publications

·      Sserwanga, A., Kiconco, R., Agasha, E., & Kyomuhendo, B. (2022). The Influence of Non-Financial Resources on High Potential Entrepreneurship in Uganda. Journal of Developmental Entrepreneurship. DOI: 10.1142/S1084946722500066

·      Agasha, E., Kamukama, N. and Sserwanga, A. (2022), The mediating role of cost of capital in the relationship between capital structure and loan portfolio quality, African Journal of Economic and Management Studies, Vol. 13 No. 1, pp. 49-61.

·      Alinda, K., Tumwine, S., Kaawaase, T., Navrud, S., Nalukenge, I., & Sserwanga, A. (2022). Evidence of Causality between Economic Growth and Electricity Consumption Expenditure in Uganda, Journal of Energy Research and Reviews 10(2): 1-18.

·      Alinda, K., Tumwine, S., Kaawaase, T., Navrud, S., Nalukenge, I., & Sserwanga, A. (2022). Sustainability Practices among Manufacturing Firms in Uganda: An Overview of Challenges and Opportunities Advances in Research. 23(1): 1-21,

·      Tindiwensi, C.K., Munene, J.C., Sserwanga, A., Abaho, E. & Namatovu-Dawa, R. (2020), Farm management skills, entrepreneurial bricolage and market orientation, Journal of Agribusiness in Developing and Emerging Economies, Vol. 10 No. 5, pp. 717-730.

·      Kiconco, R.I., Gwokyalya, W., Sserwanga, A. and Balunywa, W. (2019), Tax compliance behaviour of small business enterprises in Uganda, Journal of Financial Crime, Vol. 26 No. 4, pp. 1117-1132.

·      Mayanja. S., Ntayi, J., Munene, J.C., Balunywa, W. & Sserwanga, A., & Kagari, J. (2019). Informational differences and entrepreneurial networking among small and medium enterprises in Kampala, Uganda: The mediating role of ecologies of innovation, Cogent Business & Management 6(1). DOI: 10.1080/23311975.2019.1617020

·      Khaysesi, J., Kiconco, R., & Sserwanga, A., (2017), Culture as a facilitator and a barrier to entrepreneurship development in Uganda. In Akinyoade, A., Dietz, T. & Uche, C., (Ed.), Entrepreneurship in Africa (pp. 307-322). Brill Leiden.

·      Rooks, G., Klyver, K., & Sserwanga, A. (2016). The context of social capital. A Comparison of Rural and Urban Entrepreneurs in Uganda. Entrepreneurship Theory and Practice, 40 (1).

  • Rooks, G., Sserwanga, A., & Frese, M. (2016). Unpacking the personal initiative – performance relationship: A multi-group analysis of innovation by Ugandan rural and urban entrepreneurs. Applied Psychology: An International Review, 65 (04). DOI:10.1111/apps.12033

Collaborations

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