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This study’s purpose is twofold: First, to investigate the relationship between managerial competences and Integrated Reporting (IR) practices; Second, to test whether all the managerial competences attributes are significantly related to IR practices.

This study adopts a correlational research design, and is also cross-sectional. Data were collected using a questionnaire survey of 188 manufacturing firms in Uganda. Data were analyzed with the help of the Statistical Package for Social Sciences.

The study finds that significant associations between managerial competences of knowledge and experience exist with IR practices except for skills. However, experience is the most significant predictor of IR practices. This experience is manifest, among others, in the managers’ ability to get the word out to the public including why the public should be proud of what the company does and about what the company offers and works to make it better.

This study did not control governance variables and yet governance and IR are inextricably associated. Future research should aim at testing the efficacy of investing in governance aspects potentially improving IR. This is because Environmental, Social and Governance investing is predicted to make capitalism work better and deal with the grave threat posed by climate change. The study also focuses on manufacturing firms, and these results may be only applicable to the manufacturing firms in Uganda. More research is therefore needed to further understand the effect of managerial competence attributes on IR in manufacturing firms in other contexts. Well, the results imply that more experienced managers are better placed to embrace IR practices than their less experienced counterparts.

The authors find that managerial experience explains IR practices more than competences and this makes intuitive sense since, for example, better experiential communication potentially minimizes the challenges such as lack of comparability, difficulty in communicating entity-specific information, information not available in a usable format and data errors normally encountered by IR (especially electronic) users. Hence, this study enhances our understanding of the role of managerial competences in the improvement of IR practices using perceptions of report preparers from a developing country where IR is voluntary and where the size of the stock market is small.

This study aims to examine the contribution of audit committee effectiveness (ACE), internal audit function (IAF) and firm-specific attributes to internet financial reporting (IFR). It also seeks to understand which ACE and IAF attributes contribute to variances in IFR.

Data are collected through a questionnaire survey of 40 financial services firms.

The analysis shows that ACE and IAF significantly contribute to positive variances in IFR. It also shows that among the firm-specific attributes, only capital structure significantly contributes to positive variances in IFR. Audit committee meetings and authority contribute significantly to positive variances in IFR unlike audit committee expertise and independence. In terms of the IAF attributes, the risk management role and the regulatory compliance role contribute significantly to positive variances in IFR as compared to the governance processes role and evaluation of the internal control role.

This study enhances our understanding of the relationship between ACE, IAF, firm-specific attributes and IFR in an environment where IFR is not mandated and where corporate governance practices are very much in infancy. This is especially so given that for the first time, to the best of the authors’ knowledge, the contribution made by ACE, IAF and firm-specific attributes in IFR using evidence from an African developing country (Uganda) is now documented in a single study.

The purpose of this study is to investigate the connections between the regulatory governance, human capital, stakeholder orientation, management control systems (MCSs) and sustainable performance (SP) of power companies. The authors especially looked at how much regulatory governance, human capital, stakeholder orientation and MCSs affect the SP across power companies in Uganda.

This is a cross-sectional and correlational study. Data were collected from 105 power companies using a questionnaire and analysed using SPSS.

Stakeholder orientation, MCSs, human capital and regulatory governance significantly predict variances in the SP of power providers in Uganda. Stakeholder orientation is the most important predictor of SP of power companies.

The absence of validation from important stakeholders and the major reliance on company-provided data in existing research on SP raises the possibility of self-desirability bias. To evaluate and verify the information supplied by firms with external stakeholders, further studies might consider using an explanatory mixed methods technique, in which quantitative data are initially gathered from the managers of power companies and analysed and then validated by interviews with important stakeholders.

Using stakeholder, legitimacy and resource-based theories has provided a better explanation for SP which is a multi-dimensional notion. Moreover, the study adds to the body of perception-based research that offers direct management incentives for SP. The perspectives of managers have been gathered through the use of self-administered questionnaires to gather impressions of managers of businesses, which has helped to tap into all aspects of SP. The study’s results offer, probably for the first time to the best of the authors’ knowledge, evidence of the contextual elements that affect SP in African nations like Uganda particularly in the power sector.