{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,10,21]],"date-time":"2026-10-21T10:39:03Z","timestamp":1792579143422,"version":"4.5.0"},"reference-count":9,"publisher":"F1000 Research Ltd","license":[{"start":{"date-parts":[[2025,10,14]],"date-time":"2025-10-14T00:00:00Z","timestamp":1760400000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":["f1000research.com"],"crossmark-restriction":false},"short-container-title":["F1000Res"],"abstract":"<ns3:p>Background Non-performing loans (NPLs) pose a critical threat to the stability and financial performance of commercial banks globally. This study is grounded in Agency Theory, which highlights the risk of conflicts of interest between bank management (agents) and shareholders (principals). It investigates the specific role of board accountability as a governance mechanism in mitigating NPLs within the under-researched context of commercial banks in Western Uganda. Methods A mixed-methods approach was employed. Quantitative data were collected via surveys from 195 bank employees and board members, selected through a combination of stratified, purposive, and simple random sampling from a population of 550, yielding an 84.1% response rate. The quantitative data were analyzed using descriptive statistics, Pearson correlation, and simple linear regression. Concurrently, qualitative data were gathered through interviews and analyzed using thematic analysis with NVivo software to provide depth and context. Results The quantitative analysis revealed a statistically significant strong positive correlation between board accountability and the reduction of NPLs, confirming that heightened board oversight is associated with improved loan performance. The qualitative findings substantiate this, identifying two key mechanisms: first, reduced improper board interference in the loan approval process, and second, proactive board engagement in resolving existing NPLs. Together, the data triangulate to show that a board functioning with high integrity and clear accountability is pivotal in controlling NPLs. Conclusions This study concludes that robust board accountability is a critical determinant of asset quality in commercial banks. It acts by aligning the interests of management and the board with those of shareholders, thereby curbing unauthorized influence and promoting prudent credit risk management. The findings underscore the importance of appointing high-integrity board members and strengthening governance structures. Future research should incorporate additional variables, such as macroeconomic conditions and regulatory frameworks, to develop a more comprehensive model of NPL determinants.<\/ns3:p>","DOI":"10.12688\/f1000research.171389.1","type":"journal-article","created":{"date-parts":[[2025,10,14]],"date-time":"2025-10-14T15:25:11Z","timestamp":1760455511000},"page":"1113","update-policy":"https:\/\/doi.org\/10.12688\/f1000research.crossmark-policy","source":"Crossref","is-referenced-by-count":1,"title":["Mitigating Credit Risk through Corporate Governance: An Investigation into the Causal Pathways from Board Accountability to Reduced Non-Performing Loans in Uganda\u2019s \u00a0Commercial Banks."],"prefix":"10.12688","volume":"14","author":[{"ORCID":"https:\/\/orcid.org\/0009-0004-6569-2367","authenticated-orcid":false,"given":"Muniru","family":"Sewanyina","sequence":"first","affiliation":[{"name":"Business Administration Bushenyi Western Region Kampala International University - Western Campus"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Michael","family":"Manyange","sequence":"additional","affiliation":[{"name":"Business Administration Bushenyi Western Region Kampala International University - Western Campus"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Tom","family":"Ongesa","sequence":"additional","affiliation":[{"name":"Business Administration Bushenyi Western Region Kampala International University - Western Campus"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"2560","published-online":{"date-parts":[[2025,10,14]]},"reference":[{"key":"ref1","doi-asserted-by":"publisher","first-page":"2341-2357","DOI":"10.1002\/ijfe.2001","article-title":"The impact of non-performing loans on corporate governance: Evidence from Pakistan\u2019s banking sector.","volume":"26","author":"S Ahmed","year":"2021","journal-title":"Int. J. Financ. Econ."},{"key":"ref3","doi-asserted-by":"publisher","first-page":"45-60","DOI":"10.5296\/ajfa.v11i1.14894","article-title":"The influence of corporate governance on non-performing loans: Evidence from listed banks in Sri Lanka.","volume":"11","author":"S Balagobei","year":"2019","journal-title":"Asian J. Finance Account."},{"key":"ref4","doi-asserted-by":"publisher","first-page":"129-145","DOI":"10.4236\/jfrm.2019.94009","article-title":"The threshold of non-performing loan ratios in determining banking stability.","volume":"9","author":"A Chariri","year":"2019","journal-title":"J. Financ. Risk Manag."},{"key":"ref7","doi-asserted-by":"publisher","first-page":"305-360","DOI":"10.1016\/0304-405X(76)90026-X","article-title":"Theory of the firm: Managerial behavior, agency costs, and ownership structure.","volume":"3","author":"M Jensen","year":"1976","journal-title":"J. Financ. Econ."},{"key":"ref10","doi-asserted-by":"publisher","first-page":"233-248","DOI":"10.1016\/j.econmod.2016.05.002","article-title":"Corporate governance and loan loss provisions: Evidence from Indian banking sector.","volume":"57","author":"R Layola","year":"2016","journal-title":"Econ. Model."},{"key":"ref11","doi-asserted-by":"publisher","first-page":"112-128","DOI":"10.1108\/JAFS-2017-0024","article-title":"Governance and financial distress in African banks: A critical analysis.","volume":"10","author":"M MacWilliam","year":"2017","journal-title":"J. Afr. Financ. Stud."},{"key":"ref13","doi-asserted-by":"publisher","DOI":"10.5281\/zenodo.17249817","article-title":"Mitigating Credit Risk through Corporate Governance: An Investigation into the Causal Pathways from Board Accountability to Reduced Non-Performing Loans in Uganda\u2019s Commercial Banks.","author":"S Muniru","year":"2025","journal-title":"Zenodo."},{"key":"ref16","doi-asserted-by":"publisher","first-page":"56-72","DOI":"10.1108\/IJBF-2019-0051","article-title":"Corporate governance and financial performance: An analysis of non-performing loans.","volume":"15","author":"T Nawaz","year":"2019","journal-title":"International J. Bank. Financ."},{"key":"ref22","doi-asserted-by":"publisher","first-page":"100745","DOI":"10.1016\/j.jfs.2022.100745","article-title":"Corporate governance and non-performing loans: Evidence from U.S. commercial banks.","volume":"48","author":"A Tarchouna","year":"2022","journal-title":"J. Financ. Stab."}],"container-title":["F1000Research"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/f1000research.com\/articles\/14-1113\/v1\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/f1000research.com\/articles\/14-1113\/v1\/pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/f1000research.com\/articles\/14-1113\/v1\/iparadigms","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2026,10,21]],"date-time":"2026-10-21T09:49:08Z","timestamp":1792576148000},"score":1,"resource":{"primary":{"URL":"https:\/\/f1000research.com\/articles\/14-1113\/v1"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025,10,14]]},"references-count":9,"URL":"https:\/\/doi.org\/10.12688\/f1000research.171389.1","relation":{"has-review":[{"id-type":"doi","id":"10.5256\/f1000research.188990.r436536","asserted-by":"subject"},{"id-type":"doi","id":"10.5256\/f1000research.188990.r436537","asserted-by":"subject"},{"id-type":"doi","id":"10.5256\/f1000research.188990.r424762","asserted-by":"subject"},{"id-type":"doi","id":"10.5256\/f1000research.188990.r436536","asserted-by":"object"},{"id-type":"doi","id":"10.5256\/f1000research.188990.r436537","asserted-by":"object"},{"id-type":"doi","id":"10.5256\/f1000research.188990.r424762","asserted-by":"object"}]},"ISSN":["2046-1402"],"issn-type":[{"value":"2046-1402","type":"electronic"}],"subject":[],"published":{"date-parts":[[2025,10,14]]},"assertion":[{"value":"Indexed","URL":"https:\/\/f1000research.com\/articles\/14-1113\/v1#article-reports","order":0,"name":"referee-status","label":"Referee status","group":{"name":"current-referee-status","label":"Current Referee Status"}},{"value":"10.5256\/f1000research.188990.r424762, Ahmad Nurkhin, Universitas Negeri Semarang, Semarang, Central Java, 28 Oct 2025, version 1, indexed","URL":"https:\/\/f1000research.com\/articles\/14-1113\/v1#referee-response-424762","order":0,"name":"referee-response-424762","label":"Referee Report","group":{"name":"article-reports","label":"Article Reports"}},{"value":"<b>Muniru Sewanyina<\/b>; \n<i>Posted: 28 Oct 2025<\/i>; Thank you for your generous observation. The study used a mixed methods design; however, it was more quantitative, that is why the qualitative part was given less attention","URL":"https:\/\/f1000research.com\/articles\/14-1113\/v1#referee-comment-14856","order":1,"name":"referee-comment-14856","label":"Referee Comment","group":{"name":"article-reports","label":"Article Reports"}},{"value":"10.5256\/f1000research.188990.r436536, Nurna Aziza, Universitas Bengkulu, Bengkulu, 06 Jan 2026, version 1, indexed","URL":"https:\/\/f1000research.com\/articles\/14-1113\/v1#referee-response-436536","order":2,"name":"referee-response-436536","label":"Referee Report","group":{"name":"article-reports","label":"Article Reports"}},{"value":"10.5256\/f1000research.188990.r436537, Uttam Golder, Jashore University of Science and Technology, Jessore District, Khulna Division, 21 Oct 2026, version 1, indexed","URL":"https:\/\/f1000research.com\/articles\/14-1113\/v1#referee-response-436537","order":3,"name":"referee-response-436537","label":"Referee Report","group":{"name":"article-reports","label":"Article Reports"}},{"value":"The author(s) declared that no grants were involved in supporting this work","order":4,"name":"grant-information","label":"Grant Information"},{"value":"This is an open access article distributed under the terms of the Creative Commons Attribution Licence, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.","order":0,"name":"copyright-info","label":"Copyright"}]}}