The relevancy of expenditure control techniques in higher institutions of learning a case study of Makerere University Business School (MUBS)

Abstract

This study evaluated the relevance of expenditure control techniques at Makerere University Business School (MUBS). The objectives were to assess the effectiveness of current expenditure control mechanisms, identify associated challenges, and propose actionable recommendations for improvement. A cross-sectional survey design was adopted, employing a mixed-methods approach that combined qualitative and quantitative techniques. The study targeted 45 key stakeholders, including administrative staff and financial officers. Using Morgan and Krejcie's (1970) sample size determination table, a sample size of 40 participants was selected through stratified and purposive sampling. Data were collected using self-administered questionnaires, with a 93% response rate (42 responses). The findings revealed that current expenditure control techniques at MUBS were largely ineffective, with weak alignment to strategic goals and inconsistent application of budgetary controls. Key challenges included inadequate financial expertise, limited interdepartmental coordination, resistance to controls, and external funding uncertainties. While modern systems like Responsibility-Centered Management (RCM) and Enterprise Resource Planning (ERP) were present, their limited implementation hindered effectiveness. The study recommended adopting zero-based budgeting, strengthening monitoring and evaluation frameworks, and building financial management capacity. Limitations included reliance on self-reported data, which may have introduced perception bias. The study concluded that expenditure control techniques at MUBS were ineffective due to inconsistent application and misalignment with strategic goals. Challenges such as skill shortages, resistance, and weak coordination hindered controls. Recommendations included stronger leadership, capacity building, zero-based budgeting, and fostering financial discipline to improve resource use and support institutional growth. Future studies should examine the long-term impact of capacity-building initiatives on expenditure control effectiveness in higher education institutions. Subject keywords; Expenditure control techniques, Higher institutions of learning, Makerere University Business School