Browsing by Author "Bakalikwira, Lasuli"

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    Accountability in the public health care systems: A developing economy perspective
    (Cogent Business & Management, 2017) Bakalikwira, Lasuli; Bananuka, Juma; Kaawaase Kigongo, Twaha; Musimenta, Doreen; Mukyala, Veronica
    The purpose of this paper is to report the results of the study carried out to examine the effects of hospital board governance and managerial competencies on accountability in the health care systems in Uganda. This study is cross–sectional and correlational. This study utilizes multiple regression models based on a sample of 52 government hospitals. The study’s unit of inquiry is hospital directors and accountants. The correlation results indicate a significant positive relationship between managerial competencies and accountability. The study further finds that board governance is not significantly correlated with accountability of government hospitals. In terms of hospital governance dimensions; board composition is positively and significantly related with accountability unlike board structure and board independence. The measurements used in all the predictor variables may not perfectly represent all the dimensions although they have been defined as precisely as possible by drawing upon relevant literature. Therefore, further research on other factors that explain the variance in accountability in the health sector is needed. Whereas hitherto, corporate governance and managerial competencies had been viewed as possible explanations of accountability in the public healthcare systems, this study only confirms managerial competencies to be a significant predictor of accountability in the public healthcare systems unlike board governance.
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    Accountability of local government authorities: A developing economy perspective
    (African Journal of Business Management, 2017) Mukyala, Veronica; Bananuka, Juma; Basuuta, Maureen; Tumwebaze, Zainabu; Bakalikwira, Lasuli
    The purpose of this study is to report the contribution of internal controls and managerial competencies on accountability of Local Government Authorities (LGAs). This study is cross sectional and correlational. Data were collected through a questionnaire survey of 73 sub counties from which 64 responded and the questionnaire was designed on a 5 point Likert scale. The study’s unit of analysis was a sub county. Senior Assistant Secretaries (SAS) and Sub Accountants (SA) were the study’s unit of inquiry. Data were analyzed through correlation coefficients and ordinary least squares regression using Statistical Package for Social Sciences. The results indicate that internal controls and managerial competencies are significant predictors of accountability of LGAs. However, information technology and control environment as components of internal controls individually do not have a significant association with accountability of LGAs. The study findings further indicate that experience as a dimension of managerial competencies has no significant relationship with accountability of LGAs. The study is limited to LGAs of developing countries particularly those of African setting and it is possible that the results are only applicable to Uganda’s LGAs. Nevertheless, the findings have implications to Governments who may be wishing to improve accountability of their LGAs. To the researchers’ knowledge, this is the first paper to examine the contribution of internal
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    Institutional pressures, environmental management practices, firm characteristics and environmental performance
    (Accounting Research Journal, 2021) Bananuka, Juma; Bakalikwira, Lasuli; Nuwagaba, Patience; Tumwebaze, Zainabu
    The purpose of this paper is twofold: to establish the contribution of institutional pressures, environmental management practices and firm characteristics to environmental performance; and to establish whether environmental management practices mediate the relationship between institutional pressures and environmental performance. Design/methodology/approach – Using a cross-sectional design, data were collected through a questionnaire survey of 303 manufacturing firms in Uganda. Data were analyzed using Statistical Package for Social Sciences and MedGraph program (Excel version). Findings – Both environmental management practices and institutional pressures are significant predictors of environmental performance. Results further suggest that environmental management practices partially mediate the relationship between institutional pressures and environmental performance. Variables that represent firm characteristics are not significantly associated with environmental performance. Originality/value – This study provides an initial empirical evidence on the mediating role of environmental management practices in the relationship between institutional pressures and environmental performance. It also enhances our understanding of the contribution of individual dimensions of environmental management practices and institutional pressures to environmental performance using evidence from an emerging economy setting.