School of Business (SB)

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Browsing School of Business (SB) by Subject "Accountability"
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    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.
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    Analysis of factors affecting accountability of funds in Kampala Capital City Authority (KCCA)
    (Makerere University, 2016-08) Semusambwa, Baker
    There still exists poor accountability of funds despite various interventions to address the problem for example strengthening the Directorate of internal audit and instituting an effective internal control environment. If this scenario continues to exist in KCCA, it will fail to support its staff, most of the projects will come to a standstill and this will also attract anti-corruption agencies like the IGG for further investigation into mismanagement. This study thus provided an analyze into the factors affecting accountability of funds at KCCA. The findings after using a descriptive research study in which questionnaires were self-administered to 70 staff of KCCA found that 65% of the respondents agreed that KCCA has policies that facilitate easy audit trail, 76% agreed that funds are spent according to the budget, 78% agreed that internal auditing is conducted, 64% agreed that KCCA activities meet intended goals and standards, 60% agreed that there is no PAC to enforce accountability in KCCA, 84% of the staff are able to account for resources on which they have control and authority and 75% agreed that those responsible were not able to plan for financial resources of the organization. On the effects of accountability, 84% agreed that poor accountability is the cause of forgeries, is the cause of lack of transparency (54%), 75% agreed that poor accountability may affect employee productivity, KCCA employees do not respond quickly and creatively to public requests and problems. The study similarly found out practical possible solution to the factors affecting accountability of funds. 70% agreed that instituting effective internal control systems enhance accountability, 75% agreed that effective budgeting processes enhance accountability, instituting Public accounts Committee will help oversee accountability of funds and 65% agreed that proper record keeping facilitate easy audit trail hence improving accountability of funds. The study concluded that accountability of funds in KCCA is good though with no Public Accounts Committee. The study also concluded that there are various effects of poor accountability which include forgeries and lack of transparency. It also concluded that there are practical possible solutions to poor accountability of funds which include instituting the PAC, Establishment of effective processes and instituting effective internal control systems. Based on the results, the research recommended that KCCA should employ more trained staff to provide services to the public, ensure stricter adherence to accounting controls and procedures and should also introduce more policies aimed at promoting effective accountability of funds for example policy on annual preparation of the budget.
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    Analysis of the effectiveness of corporate governance in private firms in Kampala: A case study of commercial banks in Kampala
    (Makerere University, 2017-10) Najjuko, Hamiddah
    The purpose of the study was to investigate the influence that corporate governance has on organizational performance in Commercial Banks in Kampala. The study was guided by the following specific objectives; identify key corporate governance practices, impact of transparency on organizational performance; contribution of accountability on organizational performance; and effect of board composition on organizational performance in commercial banks in Kampala. The study adopted a case study design and a sample size of 80 respondents comprising staff was selected using simple random sampling. Data was collected using structured questionnaires and in-depth interviews. The data was analyzed using Microsoft excel and SSPS version 20. The study was guided by the principal agency theory; an agency relationship arises whenever one or more individuals, called principals, hire one or more other individuals, called agents, to perform some service and then delegate decision-making authority to the agents. The major findings of the study revealed that there is a significant relationship between transparency, accountability, board composition and organizational performance. These three dimensions of corporate governance were seen to be predictors of the commercial banks performance. Thus management of commercial banks in Kampala need to pay close attention to transparency, accountability and board composition as key dimensions of corporate governance as they are key determinants of organizational performance.. The stakeholders in the financial sector should develop strategies in line with the study variable relationships to enhance organizational performance in financial institutions. The strategies will help foster the development and implementation of governance structures which promote profitability, cost reduction, growth and liquidity.
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    Assessing the institutional capacity of external agencies in holding Local Governments Accountable in Uganda
    (UTS ePRESS, 2012) Kakumba, Umar
    The Government of Uganda established external agencies as part of the control mechanisms aimed at promoting accountability in the public sector in general and local governments (LGs) in particular. The two cardinal control agencies include the Office of the Auditor General (OAG) and the Inspectorate of Government (IG), who are mandated to enhance public service through efficient and effective resource management, ensuring adherence to standards and regulations, and promoting responsiveness to community needs. In spite of these institutional controls, a surge of unbearable events involving abuse of authority and misuse of public resources still exists, suggesting significant managerial and capacity handicaps, not only in the internal mechanisms of LGs, but also in the external control agencies. This paper presents findings of a study conducted to evaluate the institutional capacity of the OAG and the IG in the enhancement of accountability in local governments (LGs) in Uganda. The findings demonstrate deficiencies in institutional capacity across the spectrum of financial, human and material resources, as well as the enabling legislation and lack stakeholder support. The scenario is a recipe for encouraging public malfeasance. The paper makes a strong case for strengthening institutional capacity, through improvements in planning, resource facilitation and collaborative relations among the key stakeholders. It is argued that the establishment of a special anti-corruption court could help reduce the delays and provide appropriate corrective measures in support of accountability.
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    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.
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    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
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    Factors affecting accountability in the African Field Epidemiology Network (AFNET)
    (Makerere University, 2019-10) Manzi, Ronald. Martin
    The main aim of the study was to determine the factors affecting accountability at African Field Epidemiology Network. The objectives of the study were; To find out how management capacity affects accountability, To establish how employee attitudes affect accountability, and to find out how donor policies affect accountability. The study adopted a correlational cross-sectional study design which was descriptive and analytical in nature. Simple random sampling was used to select respondents where a total population of 63 respondents was included in the study with a sample size of 55. The study used a questionnaire as the only research instrument which was measured on a five-point Likert scale. Data was analyzed using SPSS version 16 and it presented information of means and standard deviations. Correlations were run to determine the relationship between the factors and accountability. The study found that there is a positive and significant relationship between factors and Accountability since all factors (management capacity, employee attitude, donor policies) showed a strong and significant relationship with accountability. This implies that the factors have a great influence on accountability. The study made recommendations based on the findings, these include NGOs should come up with accountability practices and processes that are easy to understand, NGOs must introduce tools that will enhance accountability, and they should involve all stakeholders in their planning and programming. The study suggested areas for further research including; the impact of corruption on financial accountability in NGOs, The challenges of accountability in NGOs, and the effect of beneficiaries’ demands and expectations on the management of NGOs activities.
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    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.
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    The influence of accountability on financial sustainability: A case study of the Uganda Red Cross Society (URCS)
    (Makerere Unversity, 2013-10) Acaa, Doreen
    This study was about the influence of accountability on financial sustainability in the Uganda Red Cross Society (URCS). The study objectives were to identify the relevance of accountability to stake holders, identify the influence of accountability on financial sustainability, identify root causes of poor accountability within URCS, and recommend measures to improve accountability. The study adopted a case study research design where one organization, the Uganda Red Cross Society (URCS) was studied in order to obtain the relationship between accountability and financial sustainability. The researcher employed both quantitative and qualitative research approaches because they complement each other. Using Pearson correlation coefficient (from SPSS data base), there was a significant relationship between the various forms of accountability and financial sustainability. This finding is an indication that accountability significantly impacts on financial sustainability. The study shows that there exists strong interest amongst stakeholders particularly donors for greater accountability and the URCS strives to be accountable to all stakeholders especially the beneficiaries who are the most vulnerable in the community. The management of Uganda Red Cross Society needs to strengthen the techniques of doing away with unproductive behavior that produces wasted effort and confusing distraction; this can help in sustaining finances. It is also important to note that financial sustainability, while critical, is only one aspect of an organization's overall sustainability; organizations must also build a broad range of organizational, technical, and human capacities. Therefore, there is need to develop financial sustainability through a broad based, interdisciplinary approach.
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    Local government citizen participation and rural development: reflections on Uganda’s decentralization system
    (Sage journals, 2010-03) Kakumba, Umar
    The governance and development discourse continues to embrace citizen participation as a fundamental mechanism of building local capacity towards poverty reduction and rural development. This article presents a review of the decentralization system of local governance in Uganda and evaluates its participatory mechanisms to establish how far they have enhanced the process of rural development. The review acknowledges achievements in human development, arising from citizen participation and representation, but these are yet to be translated into empowerment and shared benefits for the rural poor. Whereas some powers and functions have been devolved to local governments, the cardinal goals of decentralization seem to be elusive, whereby there is less support of the community’s role in raising resources for local development, demanding accountability from their leaders, participating in planning, and choosing their leaders without manipulation from the local ‘elite’ at the time of elections. The unfolding central government (CG) control rekindles the ‘recentralization’ of decentralization. It is argued that tackling rural development in predominantly agricultural economies like that of Uganda requires participation to link to mechanisms that can boost agricultural production, increased employment and household incomes. Likewise, the central government’s conceived development strategies should enlist participation in order to attain strong local ownership and empowerment. Points for practictioners The greatest challenge of local democratic representation is the failure of its associated human development elements to translate into production and improvement in household incomes. To realize the cardinal goals of decentralization and community participation in rural development requires invigoration of the local community’s role in resource mobilization, demanding accountability from local leaders, participating in planning, and choosing leaders without manipulation from the local elite and central government. Thus, participation must translate into effective representation and empowerment before benefits for all can be realized to spearhead poverty reduction. Likewise, tackling rural development in predominantly agricultural economies requires participation to link to agricultural production, increased employment and household incomes.
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    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.