Competences, empowerment and performance management of public sector accountants in Uganda

Abstract

This study aimed at finding out the relationship between Competencies, Empowerment and Performance Management of Accountants in the public sector of Uganda. It commenced by developing a conceptual framework that related the study variables through reviewing the existing literature. A correlational survey design was used in the study that targeted 86 accountants out of whom 70 (81%) respondents rated themselves in terms of comparing themselves to a perfect individual on both personal and operant competences. They also gave responses on levels of agreement/disagreement with statements on empowerment and performance management in their institutions. The responses of the respondents were captured in closed-ended questionnaires which had been distributed to them purposively within each of the stratum. SPSS was used to analyse the data collected and cross tabulation, bivareate correlation, multiple regression, and ANOVA tests were generated. A bivariate correlation produced positive correlation between competencies, empowerment and performance management of public sector Accountants. Results further revealed that competences and empowerment can account for 15.5% of the variance in the performance management of public sector Accountants. Indeed, the findings were consistent and in agreement with the existing literature that support the relationship between competences, empowerment and performance management. The researcher recommended comprehensive training of the public sector accountants aimed at improving their work based key personal competences and as well empowering the accountants since all of them by virtue of their professional qualification possess operant competences.