Despite the potency of Financial Technology (FinTech) in facilitating financial inclusion, the determinants of the diffusion in Small and Medium-Sized Enterprises (SMEs) remain intricate. Consequently, the study assesses the determinants of the diffusion of FinTech Payment Services (mobile money, card, and online payments) by SMEs in the context of Ghana. We sample 407 registered SMEs with the Association of Ghanaian Industries (AGI) and employ hierarchical logistic regression models to explore the multiplicative effects of SMEs Chief Executive Officers Characteristics (CEOC), Business Characteristics (BUSC), and FinTech Payment Service Characteristics (FPSC) on the Diffusion of FinTech Payment Services (DFPS). Consistent with the technology diffusion theories, the finding reveals that CEOC, BUSC, and FPSC altogether determines the DFPS in Ghanaian SMEs. Thus, the combined effects of human, business, and technology actors drive the DFPS in SMEs. Therefore, the optimal design of FinTech services is critical for mass diffusion by SMEs in emerging economies.

Purpose – The purpose of this study was to explore the role social entrepreneurship has played in post conflict recovery in Gulu district in northern Uganda. Design/methodology/approach – An exploratory and qualitative research design was used to examine the role of social entrepreneurship in post conflict recovery in the Gulu community located in Uganda. A sample of five social entrepreneurs and 15 beneficiaries were interviewed. Findings – The findings revealed that there is an association between active social entrepreneurship and post conflict recovery. Social entrepreneurship was found to create opportunity recognition, networking and innovation at both an individual and societal level. Research limitations/implications – The generalization of the findings was limited by sample and method. A cross-sectional design that was used does not allow for a long-term impact study and limited empirical published research done. Originality/value – This in-depth richness provides a clearer appreciation of the role social entrepreneurs’ play in post conflict recovery.

Purpose This study aims to investigate the extent to which the theory of reasoned action (TRA) can be used to explain tax compliance among small business enterprises (SBEs) in Uganda and extends the application and relevance of the theory to a new area of tax compliance. It contributes the TRA, as a predictor of tax compliance in a developing country context. Design/methodology/approach A cross-sectional survey targeting different categories of SBEs was carried out using interviewer-administered questionnaires. A sample of 384 SBEs was used in the study. Findings The TRA contributes critical insights on the tax compliance behaviour of small businesses in developing economies. It influences tax compliance behaviour. The study illustrates evidence about the negative attitudes SBEs have on intentions to comply with tax regulations and the extent to which these attitudes influence their compliance behaviour. Subjective norms positively influence tax compliance intentions in a positive manner. Overall, the appearance of these intentions shows a negative effect on tax compliance behaviour. These findings also imply that Uganda Revenue Authority needs to understand the social psychology of taxpayers and tailor these in their policies and efforts to increase compliance. Research limitations/implications The TRA has been used to explain behaviour in numerous situations in psychology. The study used this theory in a new geographical, economic and administrative environment; Uganda. This theory has proved relevant in explaining psychological, sociological and economic behaviour; specifically tax compliance. The TRA was revised to include a new construct of perceived behavioural control, which turned into the theory of planned behaviour. This could not be studied due to time and logistic constraints. Therefore, there is a need to investigate if this revised theory can explain tax compliance behaviour better. Practical implications The paper suggests that tax administration efforts and policies should consider the social-psychology aspects of the taxpayers to improve tax compliance. Originality/value This study adds a new arena of explaining tax compliance from a theory commonly used in psychology to a new setting in finance.

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Adoption rates of mobile financial services within sub-Saharan Africa still appear to be below par. The 2016 Groupe Spéciale Mobile Association report shows that over 60 per cent of the adult population in sub- Saharan Africa do not use mobile financial services. We investigate how cognitive resources, namely, mobile phone skills and English literacy, influence the use of mobile financial services. We test our hypotheses using a sample of 208 individuals from an urban location in Central Uganda. We measure actual mobile phone skill using a newly developed scale. The results show that a marginal increase in mobile phone skills has a strong effect on the odds of adopting mobile money, but a less strong effect on the extent to which the functionalities of the mobile money application are used. On the other hand, English literacy has no influence on both adoption and the magnitude of services individuals use.