Contingency factors and budget actors’ behaviour during COVID-19: the case of Uganda
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Date
2022
Journal Title
Journal ISSN
Volume Title
Publisher
Journal of Public Budgeting, Accounting & Financial Management
Abstract
The purpose of this study is to examine the viewpoints and experiences of multiple budget actors to
understand their particular budget related behaviours contingent upon the COVID-19 (C19) pandemic of a
developing country.
Design/methodology/approach – This study uses Uganda as a case study and employs semi-structured
interview method for the data collection. In trying to generate themes and patterns, data are analysed through
three levels of coding: open, axial and selective coding. The contingency theory is used to interpret the data.
Findings – The task of budgeting formulation, implementation and control in times of C19 lead to varied
actual behaviours of budget actors because of the environmental uncertainty, inappropriate structural and
technological conditions and manipulative organisational cultures contingent upon the Ugandan C19 budget
context.
Research limitations/implications – The insights generated from the study can be useful for the national
governments of emerging economies, e.g. African countries, to understand the conditions that influence the
budget actors’ behaviour and together, develop long-term financial resilience strategies to face future
emergencies.
Originality/value – This study contributes to accounting and public budgeting theory by showing that
contingency theory is a relevant framework for understanding budget actors’ behaviour in emergency
situations. The study potentially strengthens the contingency theory framework through its incorporation of
organisational culture perspective into the “people” element.
Description
Keywords
Budgeting, COVID, Behaviour, Responses
Citation
Nkundabanyanga, S. K., Jayasinghe, K., Abaho, E., & Mugambe, K. (2022). Contingency factors and budget actors' behaviour during COVID-19: the case of Uganda. Journal of Public Budgeting, Accounting & Financial Management. DOI 10.1108/JPBAFM-03-2021-0058