Public finance regulatory compliance among public secondary schools
Loading...
Date
2016
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Social Economics
Abstract
The purpose of this paper is to investigate the relationship between deterrence measures,
leadership support and public finance regulatory compliance among public secondary schools in Uganda.
Design/methodology/approach – A questionnaire survey of 257 Ugandan public secondary schools
was undertaken. Ordinary least squares regression was used to determine whether, in addition to
deterrence measures, leadership support also explains variances in public finance regulatory compliance.
Findings – Results based on a hierarchical regression analysis indicate that deterrence measures
explain 17.4 per cent of variances in public finance regulatory compliance. In addition, leadership
support explains a further 18.2 per cent of the variances in public finance regulatory compliance.
Research limitations/implications – The results imply that in addition to deterrence measures,
secondary schools in Uganda should also emphasise leadership support in order to improve their
public finance regulatory compliance.
Originality/value – Contrary to previous studies, the authors explain regulatory compliance using
deterrence measures and leadership support in a single study while also focussing on institutions and
not individuals as a unit of analysis. The authors also extend the predominantly financial institutions
compliance studies to the education sector. Thus probably for the first time, the authors show that
leadership support complements deterrence measures in explaining public finance regulatory
compliance in the education sector. Even with strong deterrence measures, the lack of leadership
support may lead to inadequate public finance regulatory compliance.
Description
Keywords
Deterrence measures, Leadership support, Public finance regulatory compliance, Public secondary schools, Uganda
Citation
Nakyeyune, G. K., Tauringana, V., Ntayi, J. M., & Nkundabanyanga, S. K. (2016). Public finance regulatory compliance among public secondary schools. International Journal of Social Economics. DOI 10.1108/IJSE-12-2014-0254