INGABIRE  ALINE (MBA)

Names: ALINE (MBA) INGABIRE

Research interest

My current research interests stem from my wish to understand fundamental aspects of accounting. These fundamental aspects include studying accounting and accounting particulars from the perspective of the financial economist, providing proof that potentially affects such diverse areas as corporate tax and accounting functions, financial analysis and international financial reporting requirements, the theory of the firm, customers’ satisfaction and firm productivity, internal auditing, corporate finance and financial performance of organizations. In the area of marketing, my research interests focus primarily on consumer behaviour, product positioning, market targeting and the formulation of marketing plans and strategies. I studied the aspects using financial ratios and other tools.


My most recent masters’ thesis in Business Administration  analysed the effects of financial statements to Business organization performance in Rwanda taking a sample of CIMERWA Ltd. The findings revealed that the liquidity of CIMERWA Ltd was good especially in 2007, 2008 and 2011. This situation was changed in 2011 whereby this ability increased above the rule of thumbs of 2:1 and 1:1 for the current, quick/cash ratios respectively. The turnover was decreasing from 2007 to 2011 at the rate varying from 26% increase between 2007 and 2008 to -1% between 2010 and 2011. This was followed by decreases in the cost of sales from 41% in 2008 to 6% in 2011. Total assets of CIMERWA Ltd have been increasing from 2007 to 2011. However, their increase rates have been decreasing from 88% (2007-2008), 1% (2009-2010) and 86 (2010-2011). CIMERWA Ltd has good debt management policies as the debt ratios have not been under the tolerable limits. This shows that the company is financially healthy as it is able to handle whatever obligations. The profitability of the company was not good. This was shown by the rates of decrease in the net profit as well as other income statement components as justified by the unpleasant profitability ratios.


I have extended significantly my research trough the supervision of more than 30 BSc dissertations.


I am currently conducting the following research projects from which I hope they will highly contribute to my country as well as in general.


Those research projects under study  are:



  • Women entrepreneurs’ initiatives and their contribution to stakeholders’ welfare in Nyamasheke District.

  • Electronic billing machines and taxation in Rwanda, case study of Nyamasheke District (2011-2014).

  • Women saving culture and entrepreneurship development in Nyamasheke District.


 

Supervised works


  • Mukantabashwa, B. (2015). Impact of financial analysis on performance of business organization, case study: Kanjongo sector, Kibogora Polytechnic.

  • MUTESI, J.P. (2015).  Impact of human resource appraisal in the performance of business organizations, case study: banque populaire du Rwanda Macuba sub branch,Kibogora Polytechnic.

  • UWINEZA, F. (2015). The role of Strategic management on customer loyality in financial institutions,case study: BK Nyamasheke branch Kibogora Polytechnic.

  • UWIZEYIMANA, V. (2015) . Economic Policy Reform and Private Investment in Rwanda ,Kibogora Polytechnic.

  • UWIZEYIMANA, J. (2015) .Contribution of internal auditing to the performance of a public institution, case study: Nyamasheke district, Kibogora Polytechnic.

  • KABATESI, J. (2015). Contribution of Rwanda Social Security Board to social economic development, case study: Nyamasheke District, Kibogora Polytechnic.

  • MUKANGOGA, T. (2015). The contribution of Non-Government Organizations in Rural  economic development; case study :TUBURA In GIHOMBO Sector ,Kibogora Polytechnic.

  • HABIYAREMYE, D. (2015). Quality accounting system and microfinance performance, case study : Kagano SACCO, Kibogora Polytechnic.

  • Samuel, H. (20115). Impact of microfinance on social economic development of teachers'wefare in Rwanda,case study : UMWALIMU SACCO Nyamasheke district, Kibogora Polytechnic.

  • MUGAHE, J. (2015). Small and Medium Enterprises and job creation,case study :Nyamasheke District, Kibogora Polytechnic.

  • NTAKIRUTIMANA, A. (2015). Impact of Microfinance institutions in Economic development of a country,case study : Umurenge SACCO Mahembe,Kibogora Polytechnic.

  • HARERIMANA, I. (2015). The role of accounting information on decision making in commercial banks ,case study: BPR Kibogora sub branch ,Kibogora Polytechnic.

  • UWANYIRIGIRA, MC. (2015) .Impact of VUP in Economic development development in Nyamashheke district,case study:Kirimbi sector,Kibogora Polytechnic.

  • Kwitonda, C. (2015). The impact of Women entrepreneurs on economic development in Rwanda,case study: Nyamasheke District, Kibogora Polytechnic.

  • MUKASAMBWE, A. (2016) People mindset and entrepreneurship development, case study: Shangi sector, Kibogora Polytechnic.

  • KWIZERA, T. (2016). Hospital management and employees motivation in public hospitals,case study: Kibogora Hospital,Kibogora Polytechnic.

  • NTAGANDA, B. (2016). Saving culture and woman development in Rwanda,case study : Duterimbere bank Nyanza Branch , Kibogora Polytechnic.

  • Mbonimpaye, S. (2016). Manufacturing industries and socio economic development in Rwanda, case study: CIMERWA Industry, Kibogora Polytechnic.

  • UWAMARIYA, V. (2016). Financial analysis and decision making in Microfinance institutions ,case study: Ruharambuga SACCO, Kibogora Polytechnic.

  • HAVUGIMANA, J P. (2016).  Health insurance and life standard improvement in Nyamasheke District,case study : Macuba sector ,Kibogora Polytechnic.

  • UWABABYEYI, MC.(2016). Financial reporting and SACCOs performance,case study : Bushekeri sacco, Kibogora Polytechnic.

  • NYIRAKAMANA, V. (2016). Taxation policy and economic development in Nyamasheke District, Kibogora Polytechnic.

  • ABAYEZU, M. (2016). Microfinance institution loan and poverty reduction in Nyamasheke district, Kibogora Polytechnic.

  • KANAMUGIRE, A. (2016). .Humana resources management and organization performance in private institutions,case study: Shagasha tea factory,Kibogora Polytechnic.

  • NYIRANSABIMANA, C. (2016). VUP services and socio economic development in Nyamasheke District,case study : Karambi sector, Kibogora Polytechnic.

  • NGIRUWONSANGA, J. (2016). SACCO services and poverty reduction in Rusizi District,case study : Giheke  sector, Kibogora Polytechnic.


On going supervised dissertations:



  • NDAMUKUNDA, J. (2017). Loan portfolio management and bank performance,case study :COGEBANK sub branch Tyazo,Kibogora Polytechnic.

  • MUZIRANKONI, C. (2017). Higher Learning Education and socio-economic development,casestudy:Kibogora Polytechnic,Kibogora Polytechnic.

  • MUKAREKERAHO, C. (2017).  Microcredit and poverty reduction,case,study:IMF Nyamasheke,Kibogora Polytechnic.

  • NYIRAHABINEZA,E.(2017). Bank credits and agricultural output,case study:BPR,Kibogora Polytechnic.

  • UGIRASHEBUJA, M. (2017). Social benefits and taxation costs,case study:Nyamasheke District,Kibogora Polytechnic.

  • SEMUCYO, A. (2017). Contribution of financial institutions to Economic development,case study:Bushekeri SACCO,Kibogora Polytechnic.