Accountability of local government authorities: A developing economy perspective

dc.contributor.authorMukyala, Veronica
dc.contributor.authorBananuka, Juma
dc.contributor.authorBasuuta, Maureen
dc.contributor.authorTumwebaze, Zainabu
dc.contributor.authorBakalikwira, Lasuli
dc.date.accessioned2022-11-07T21:39:42Z
dc.date.available2022-11-07T21:39:42Z
dc.date.issued2017
dc.description.abstractThe 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 internalen_US
dc.identifier.citationVeronica, 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.en_US
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/5189
dc.language.isoenen_US
dc.publisherAfrican Journal of Business Managementen_US
dc.subjectAccountabilityen_US
dc.subjectUgandaen_US
dc.subjectSub countyen_US
dc.subjectManagerial competenciesen_US
dc.subjectinternal controlsen_US
dc.titleAccountability of local government authorities: A developing economy perspectiveen_US
dc.typeArticleen_US
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