Journal of Management Research
  • Year: 2025
  • Volume: 25
  • Issue: 1

Cash management and sustainability of small and medium enterprises in Uganda

  • Author:
  • Linda Apon Ismene1, Ismail Kintu2, Geofrey Nuwagaba3
  • Total Page Count: 13
  • Page Number: 27 to 39

1PhD Candidate at Lira University, Lira, Uganda

2Lecturer at Makerere University, College of Business and Management Sciences, Kampala, Uganda

3Lecturer at Makerere University, Managerial Science, Kampala, Uganda

Online published on 22 August, 2025.

Abstract

The study examines the sustainability of small and medium enterprises (SMEs) in Uganda using resource-based view theory. Building upon previous research that has primarily relied on sustainability development theory, financial literacy theory, and pecking order models to explain SME sustainability, this study collects data from SMEs in Northern Uganda. The findings indicate that cash flow planning, monitoring, and cash flow control are significant predictors of sustainability. The research concludes with policy and managerial recommendations.

Keywords

Cash Management, SMEs, Sustainability