Contingency factors and budget actors’ behaviour during COVID-19: the case of Uganda

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dc.contributor.authorKorutaro Nkundabanyanga, Stephen
dc.contributor.authorJayasinghe, Kelum
dc.contributor.authorAbaho, Ernest
dc.contributor.authorMugambe, Kenneth
dc.date.accessioned2022-09-22T20:50:28Z
dc.date.available2022-09-22T20:50:28Z
dc.date.issued2022
dc.description.abstractThe 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.en_US
dc.identifier.citationNkundabanyanga, 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-03-2021-0058en_US
dc.identifier.other10.1108/JPBAFM-03-2021-0058
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/4811
dc.language.isoenen_US
dc.publisherJournal of Public Budgeting, Accounting & Financial Managementen_US
dc.subjectBudgetingen_US
dc.subjectCOVIDen_US
dc.subjectBehaviouren_US
dc.subjectResponsesen_US
dc.titleContingency factors and budget actors’ behaviour during COVID-19: the case of Ugandaen_US
dc.typeArticleen_US
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