Financial Accountability And Service Delivery In Kabale District Uganda
DOI:
https://doi.org/10.54099/ijmba.v3i1.729Keywords:
Financial Accountability,, Service Delivery,Abstract
This research was conducted in Kabale District Local Government to examine the effect of financial accountability on service delivery. The predictor variables under study were funds disbursement, auditing process and record keeping systems, while service delivery was the outcome variable. The study followed a cross sectional survey. Data from 86 respondents was collected and analyzed quantitatively, complemented with qualitative analysis. Since descriptive analysis entailed description of a single variable and its attributes, frequency tables were used to present the data. At the bivariate level, a Pearson correlation matrix was conducted to ascertain the relationships between the predictor variables and the dependent variable. A linear regression model was used to fit the data. Research findings from the regression model show thatfunds disbursement(R=862), Auditing process (R=656 and records keeping systems(R=899) have a positive significance on the service delivery Kabale District local government. The main conclusion drawn from this research is that funds disbursement, auditing process and record keeping systems have a significant effect on service delivery. The study therefore recommends that there is need to put more efforts on funds disbursement, auditing process and record keeping systems for determinations of making service delivery sustainable at Kabale District Local Government.
References
Aberi, A.V., &Jagongo, A. (2018). Loan default and performance of youth enterprise development fund in Dagoretti South Constituency, Nairobi County, Kenya. … Academic Journal of Economics and Finance, iajournals.org
Abioro, M (2018). The impact of cash management on the performance of manufacturing companies in Nigeria. Uncertain Supply chain management, Volume 1 Issue 3 pp. 177-192 , 2013
Achua, T. (2019). Transparency and Accountability in Government Financial Management within Public sectors in United Nations, New York. Journal on public sector management, 4(3)12-13
Adegite, V. (2015). Accounting, Accountability and National Development”. Nigerian Accountant, 43(1): 56-64.
Adula, M., & Kant, S. (2022). Examining Entrepreneurship Significant Factors affecting the Performance of MSE’s in Ethiopia, Horn of Africa. International Journal of Law Policy and Governance, 1(1), Article 1. https://doi.org/10.54099/ijlpg.v1i1.282
Afkar, T (2017). Influence analysis of mudharabah financing and qardh financing to the profitability of Islamic Banking In Indonesia. Asian Journal of Innovation and Entrepreneurship, Vol. 02, No. 03, September 2017
Agaba M& andTuryasingura JB (2023). Strategy Formulation and Performance of Saccos A Lyamujungu Sacco In Kabale District South Western Uganda. Asean International Journal of Business Vol.2, No.2, 2023 e-ISSN: 2809-6673 Pp. 127-136
Agaba M, &Turyasingura, J, B, (2022). An Assessment of the Accounting Techniques on Business Performance in Selected Commercial Banks in Kabale Municipality, Uganda. International Journal of Academic Accounting, Finance & Management Research (IJAAFMR) ISSN: 2643-976X Vol. 6 Issue 9, September - 2022, Pages: 28-37
Agaba M, Turyasingura JB and Kabagambe J,D (2023) Strategic Management And Organizational Performance: A Case Of Lyamujungu Sacco, Kabale District, Uganda. International Journal of Islamic Business and Management Review Vol.3, No.1, 2023 e-ISSN: 2808-0939 Pp. 50-60
Agaba M, Turyasingura JB and Kabagambe JD (2023) Stakeholder’s resource mobilization and sustainability of government funded agricultural projects in Uganda: A case study of potato projects in Kabale District. African Journal of Business Management. Vol. 17(4), pp. 74-83, April 2023
Agaba, A. M., Bosco, T. J., & David, K. J. (2023). The The Effect Of Strategic Implementation on Organizational Performance of Saccos In Southwestern Uganda. International Journal of Islamic Business and Management Review, 3(2), Article 2. https://doi.org/10.54099/ijibmr.v3i2.626
Alonet, ft. (2018). Role of reform Priorities on effective financial accountability in Public sector, Journal on finance, 4(8)19-13.
Amal, C. (2018). Collaboration of Public Sector agencies: Financial reporting and accountability challenges”. International Journal of Public Sector Management, 12(7): 21-23.
Amin, M. (2005). Uganda social science research conception, methodology and analysis. Makerere University Printery, Uganda. American Journal of Climate Change, Vol.8 No.3,
Ananda, M. A. S., Nurhayati, M., & Rahim, A. R. (2024). The Effect of Leader Member Exchange, Organizational Citizenship Behavior, and Job Crafting on in Role Performance Mediated by Employee Engagement. International Journal of Applied Management and Business, 2(1), Article 1. https://doi.org/10.54099/ijamb.v2i1.780
Anyanwu, T. (2019). Public Financial Management and financial accountability: Getting the Basics Right. Journal of Management, Journal of Accounting and Financial Management E-ISSN 2504-8856 P-ISSN 2695-2211 Vol 5. No. 3 (8)18-21.
Appah, C. (2019), Legal and Institutional Framework Supporting Accountability in Budgeting and Service Delivery Performance” in Shah, A. “Performance Accountability and Combating Commit.ion”, World Bank. Pp. 34-35.s”. Pp9-13.
Ardian, D., Nurhayati, M., & Madris, M. (2023). Influence of Compensation Procedural Fairness and Employee Engagement on Workforce Agility and Its Impact on Employee Performance. International Journal of Applied Management and Business, 1(2), Article 2. https://doi.org/10.54099/ijamb.v1i2.676
Boquist, V. (2018). Performance-Based Accountability” in Shah, A. “Performance Accountability and Combating Corruption~’. Journal on management, 7(4)42-44.
Bouckaert, I. & Pollitt, A. (2017). Towards Probity, Accountability, and Transparency in Revenue Generation in the Nigerian Public Sector”. Nigerian Journal of Accounting Research, 1(1)5-9.
Drucker, K. (2017). Evaluation of BuLlgetary control, Transparency and Accountability for Public Financial Integrity. Journal of financial management, 6(11)19-23.
Eliza, Y., & Al, E. (2023). The Effect Of Facilities and Comfort On Customer Satisfaction: The Services as an Intervening. Asean International Journal of Business, 2(2), Article 2. https://doi.org/10.54099/aijb.v2i2.642
Erasmus, I. (2016). Impact of New System of Public Sector Budgeting on Financial Accountability. A Technique and Strategy for the Development of Nigeria’s Economy~ International Journal of Economic and Development Issues, 7(5) 38.39.48
Ettcr, L (2019). Evaluation of Public Sector Performance. An international comparison, SCP, The Hague, www.scp.nl.
Fellonicah, J. (2019).ReinVentiflg Governmental Accounting for financial Accountability Assurance in Nigeria. Nigeria Research Journal of Accountancy, 3(2)5-6.
Fozzard, (2018). Governance, Corruption and Public Financial Accountability in Public entities in the Philippines. Journal on management,5(2)l&48.
Ghazali, P. L., Iskamto, D., & Aftanorhan, A. (2023). Workload and Employee Performance in the Plantation Industry in Indonesia. Husnayain Business Review, 3(2), Article 2. https://doi.org/10.54099/hbr.v3i2.744
Iskamto, D. (2023). Organizational Culture and Its Impact on Employee Performance. International Journal of Management and Digital Business, 2(1), Article 1. https://doi.org/10.54099/ijmdb.v2i1.584
Iskamto, D., Ghazali, P. L., & Afthanorhan, A. (2019). Analysis Of Customer Decisions In Choosing Credit Financial. Jurnal Manajemen Bisnis (JMB), 32(1), 5–14.
Iskamto, D., Karim, K., Sukono, & Bon, T. (2020). Impact of Employee Satisfaction on Work Discipline in Government Office in Indonesia. The International Conference on Industrial Engineering and Operations Management, 13.
Johnson, Cl. (2017). Efficiency and effectiveness of budgeting on financial accountability in Public Sector. Applied Economics, 25(8)31-33.
Kiggundu, J. (2017). Daily Monitor, 27th Oct 2017 “Chief Magistrate Court- Wakiso, 2011-to-2017”
Lorain, E. &Rheal, N. (2015). Effects of politics on Performance Contract and Competition on the Performance of a Public Agency. Journal on Policy Studies, 33(2)9-11. 49
Mugambi, M. D. (2016). Donor Funding Practices and Financial Sustainability of Donor a Research Project Submitted in Partial Fulfilment of the Requirement for the Award of the Degree of Master of Business Administration of the.
Okoh, E. (2017). The Promise of Representative Bureaucracy: Diversity and Responsiveness in a Government Agency. M.E. Sharpe, Armonk, New York, United States.Pp27-28.49
Prihastuti, A. H., Agusra, D., Sofyan, D., & Sukri, S. A. (2022). The Effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance with the Voluntary Disclosure Program. Adpebi International Journal of Multidisciplinary Sciences, 1(1), Article 1. https://doi.org/10.54099/aijms.v1i1.202
Puteri, H. E. (2023). Good Corporate Governance, Leverage and Corporate Financial Performance in the Jakarta Islamic Index. International Journal of Indonesian Business Review, 2(2), Article 2. https://doi.org/10.54099/ijibr.v2i2.685
Rama Nopiana, P. & Rusmiati Salvi. (2022). Analysis of Governance, Leverage and Financial Distress Conditions on Earnings Management in the Banking Services Sector in Indonesia. Asean International Journal of Business, 1(1), 34–42. https://doi.org/10.54099/aijb.v1i1.69
Turyasingura, J.B.& Agaba Moses. (2022). Socio-Economic Factors and Project Implementation in Government Aided Secondary Schools in Kabale District Uganda American Journal of Humanities and Social Sciences Research (AJHSSR)
Venanci, C. (2017). Models of Community Planning. Strengthening Communities, Enhancing Cooperative Extension’s Role, National Community Resources and Economic Development (CRED) Conference, in Orlando, Florida, February 25, .
Wright, C. (2016). Adjusting external audits to facilitate financial accountability in Public Sector. International Journal of Government Auditing, 22(3) 10-11.51
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 International Journal of Management and Business Applied
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This work is licensed under a 