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Nkundabanyanga, S. K., Nayebare, P., & Kabuye, F. (2024). Managements’ Competence, Functional Background, Control Systems, Contextual Factors of the Planning System and Cash Flow Management Behaviour in Uganda’s Tourism Firms. Journal of Accounting in Emerging Economies, 14, 1194-1222.
https://doi.org/10.1108/jaee-09-2022-0262

has been cited by the following article:

• TITLE: Leadership Style and Sustainability of Small and Medium Enterprises (SMEs) in Uganda: The Mediating Role of Cash Flow Management Behaviour

  AUTHORS: Linda Ismene Apon

  KEYWORDS: Leadership Style, Cash Flow Management Behaviour, SME Sustainability, Uganda

  JOURNAL NAME: Open Journal of Leadership, Vol.15 No.1, January 26, 2026

  ABSTRACT: Purpose: The purpose of this study was to establish the mediating role of cash flow management behaviour in the relationship between leadership style and sustainability of Small and Medium Enterprises (SMEs) in Uganda. Methodology: This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 233 SMEs operating in Gulu and Lira cities in Northern Uganda. Data were analyzed for preliminary analyses of data cleaning, descriptive statistics through using Statistical Package for the Social Sciences and SmartPLS to establish the direct and indirect effect between the study variables, Structural Equation Modeling (SEM) and mediation analysis. Findings: Findings indicate that cash flow management behaviour partially mediates the relationship between leadership style and SME sustainability. Results further reveal that cash flow management behaviour and leadership style significantly predict SME sustainability in Uganda. Originality: This study contributes to the already existing literature on SME sustainability as it provides initial empirical evidence on the mediating role of cash flow management behaviour in the association between leadership style and SME sustainability using evidence from the global south with a focus on Uganda where empirical evidence on the study phenomenon is still limited.