Makerere University Business School (MUBS) Collection

Permanent URI for this collection

http://10.29.1.53:4000/handle/10570/198

Browse

Browsing Makerere University Business School (MUBS) Collection by Subject "Accountability"
  • Item
    Accountability and mobilized financial resources: A case study of Central Uganda Conference of the Seventh–Day Adventist Church
    (Makerere University, 2011-04) Jemba, William
    The study investigated Accountability and Mobilized Financial Resources in Central Uganda Conference of the Seventh-Day Adventist Church. The main objectives of the study were to examine the relationship between accountability and building public confidence as well as examining the relationship between public confidence and mobilized financial resources in the Seventh-Day Adventist Church. The study found out that there is a strong relationship between public confidence and mobilized financial resources in Central Uganda Conference. This is because when the Organization builds confidence through openness, transparency and accountability in the way they put to use the mobilized resources from members of the congregations, financial contributions increase. However, it was found out that Central Uganda Conference was performing poorly in mobilization of resources for its activities from the tithe and field advances. This was attributed to the poor accountability mechanisms used that are not transparent to its stakeholders that have led to many decreasing their contributions. In ensuring that there is public confidence, the study recommended that Central Uganda Conference need to confirm to International accounting standards by putting emphasis on openness, disclosure and legitimacy. This will not only restore and promote public confidence but also enable all the stakeholders to own the organization. This in turn will enable the stakeholders contribute more resources towards the success of their organization.
  • Item
    Audit committee practices and accountability: The case of public institutions of higher learning in Uganda.
    (Makerere University, 2014-08) Yorac, Nono Walter
    The study examined the relationship between Audit Committee Practices and Accountability of Public Institutions of Higher Learning in Uganda. The study was guided by the following objectives; to establish the relationship between Audit Committee Practices and accountability of Public Institutions of Higher Learning in Uganda; to examine the relationship between the Audit Committee Practices and the Internal Audit function of Public Institutions of Higher Learning in Uganda; and to establish the relationship between Internal Audit function and Accountability in Ugandan Public Institutions of Higher Learning. The cross sectional research design was used for this study and the study used both primary and secondary sources of data. The primary data were collected using a self-administered questionnaire, which had close ended questions about the study variables. The data were collected, sorted and edited and thereafter analyzed using a Statistical Package for Social Scientists (SPSS), in which correlation and regression tests were run to establish the relationship between the study variables. The correlation results indicated significant positive relationship between Audit Committee Practices and Accountability; Audit Committee Practices and the Internal Audit function; and Internal Audit function and Accountability. Results from regression analysis further indicated that Audit Committee Practices and the Internal Audit function predicted 31.3% of the variance in accountability. The study recommends that all institutions of higher learning consider forming stand-alone Audit Committees and provide a framework to develop and enhance their practices to contribute towards improved accountability in the public institutions of higher learning as opposed to merely establishing them for compliance with accountability regulations only.
  • Item
    Corporate governance, internal audit function and accountability in Uganda’s state owned enterprises
    (Makerere University, 2014-07) Tumwebonire, Ashim
    The study examined the relationship between Corporate Governance and Internal audit function and accountability in Uganda’s state owned enterprises. The study was prompted by continued accountability cases non adherence rules and regulations on the use of public finance. The study aimed at establishing the relationship between corporate governance, internal audit function and accountability in Uganda’s state owned enterprises. The study adopted a cross sectional design which was quantitative in nature, it involved descriptive and analytical research designs. The sample size comprise of 92 Uganda State owned entities of which 66 respondents responded which is approximately 72% respond. The data were tested for reliability using Statistical Package for Social Scientists (SPSS) and results presented based on the study objectives. Results revealed a positive and significant relationship between corporate governance, internal audit function and accountability. This implies that when the variable is improved it leads to improvement of other. In addition, findings revealed that internal audit function predictor of accountability; therefore emphasis should be put on strengthening internal audit function in state owned enterprises that corporate Governance. There is need for state owned entities to have robust internal audit function and ensure good corporate governance practices to realize better accountability. Key words: Corporate Governance, Internal audit function and accountability
  • Item
    High performance work systems, employee engagement, teamwork, and project accountability of projects in ministry of health
    (Makerere University, 2012-10) Auma, Stella
    The purpose of the study was to examine the relationship between High Performance Work System, Employee Engagement, Teamwork and Project Accountability of Ministry of Health. A quantitative cross sectional research design was used to establish the relationship between high performance work systems, employee engagement, teamwork and project accountability. A target sample of 232 projects and sample size of 112 projects was obtained. The research findings indicated that there was a significant positive relationship between high performance work systems and employee engagement (r = 0.664, P = 0.01), high performance work systems and teamwork (r = 0.653, P = 0.01), high performance work systems and project accountability (r = 0.588, P = 0.01). High work systems, employee engagement, teamwork significantly predicted the dependent variable by 44.3% of the variance in project accountability. However, it is critical for the health sector to strengthen such systems which advocate for and promote high performance work systems, employee engagement and teamwork so as to uphold project and/or institutional accountability.
  • Item
    Management of stakeholders' expectations, political influence, accountability and performance in NUSAF Project.
    ( 2013) Okalang, Moses.
    The purpose of the study was to establish the relationship between management of stakeholders’ expectations, political influence, accountability and project performance in Uganda. This was done by developing a conceptual framework for the variables relating them. The specific objectives were developed to determine the relationship between management of stakeholders’ expectations, political influence, accountability and project performance. A cross – section survey and correlation design was used to collect data. A study sample size of 307 sub-projects was used from different Districts in Eastern and Northern Uganda. Self administered questionnaires were given to the respondents. Responses received were from 231 sub-projects. The results revealed strong significant positive correlation coefficients between management of stakeholders’ expectations, political influence, accountability and project performance. Testing the strength of the relationship showed that all the independent variables; management of stakeholders’ expectations, political influence, and accountability predicted 53% of the variance in project performance. The study concluded that the greatest predictor of the variation in relation to the magnitude of the standardized beta coefficient is accountability in the realized sample. Management of Stakeholders’ Expectations and Accountability in NUSAF should be prioritized and the roles of politicians in the project stream-lined in order to realise better project performance. Stakeholders in the project should know what is planned, why and what their contribution is (OGC, 2003). Institutions should have monitoring and control mechanisms to ensure proper use of funds and tracking of progress.