Managerial competencies, responsibility accounting, budgetary control and performance of NGOS in Uganda

Abstract

The purpose of the study was to establish the relationship between Managerial Competencies, Responsibility Accounting, Budgetary Control and Performance of NGOs in Uganda. It has been reported that NGOs have been experiencing management and performance challenges which the study set out to examine. The study employed a cross sectional, quantitative survey together with descriptive and analytical designs. Data were collected using a self-administered questionnaire from a sample of 123 NGOs operating in Kampala district. The respondents were the Executive Director Programme manager and finance officer from each of the 87 NGOs and the response rate was 71%. Data were analyzed using SPSS and descriptive and inferential statistics were generated. The findings revealed a positive and significant relationship between the variables. Responsibility accounting and managerial competencies were found to have a significant influence on performance of NGOs. This implies that to improve performance of NGOs emphasis should be put on establishment of responsibility accounting systems, give authority to responsibility centre managers and emphasize evaluating managers on what they control. Also the study recommended that NGO managers should employ competent individuals who can focus at resource prioritization, promoting efficiency and effectiveness which can eventually improve performance of NGOs.