Accountability of local government authorities: A developing economy perspective
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Date
2017
Journal Title
Journal ISSN
Volume Title
Publisher
African Journal of Business Management
Abstract
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
Description
Keywords
Accountability, Uganda, Sub county, Managerial competencies, internal controls
Citation
Veronica, M., Juma, B., Maureen, B., Zainabu, T., & Lasuli, B. (2017). Accountability of local government authorities: A developing economy perspective. African Journal of Business Management, 11(12), 266-274.