Public finance regulatory compliance among public secondary schools

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dc.contributor.authorKyeyune Nakyeyune, Gorrettie
dc.contributor.authorTauringana, Venancio
dc.contributor.authorMpeera Ntayi, Joseph
dc.contributor.authorKorutaro Nkundabanyanga, Stephen
dc.date.accessioned2022-05-25T20:54:46Z
dc.date.available2022-05-25T20:54:46Z
dc.date.issued2016
dc.description.abstractThe 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.en_US
dc.identifier.citationNakyeyune, 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-12-2014-0254en_US
dc.identifier.other10.1108/IJSE-12-2014-0254
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/3390
dc.language.isoenen_US
dc.publisherInternational Journal of Social Economicsen_US
dc.subjectDeterrence measuresen_US
dc.subjectLeadership supporten_US
dc.subjectPublic finance regulatory complianceen_US
dc.subjectPublic secondary schoolsen_US
dc.subjectUgandaen_US
dc.titlePublic finance regulatory compliance among public secondary schoolsen_US
dc.typeArticleen_US
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