IDEAS home Printed from https://ideas.repec.org/a/bfy/oajacc/v5y2023i1p38-48id1468.html
   My bibliography  Save this article

Internal Control Environment and Financial Accountability of Savings and Credit Cooperatives in Mid-Western Uganda

Author

Listed:
  • Dr. John Baguma Muhunga Kule
  • Dr. Frederick Nsambu Kijjambu
  • Professor Nixon Kamukama
  • Dr. John Rwakihembo

Abstract

Purpose: To test the association between internal control environment and financial accountability of SACCOs in Mid-Western Uganda. Methodology: The study adopted a cross-sectional research design and positivist paradigm to gather data from 93 SACCOs in Mid-Western Uganda using a closed-ended questionnaire. Data was analyzed using the standard linear regression. Findings: The study depict a strong positive significant association relationship between internal control environment and financial accountability of SACCOs in Mid-Western Uganda. Unique Contribution to Theory, Practice and Policy: The high level of transparency and value for money can be achieved if management puts into place effective internal control environment if SACCOs are to realize a high level of transparence and value for money.

Suggested Citation

  • Dr. John Baguma Muhunga Kule & Dr. Frederick Nsambu Kijjambu & Professor Nixon Kamukama & Dr. John Rwakihembo, 2023. "Internal Control Environment and Financial Accountability of Savings and Credit Cooperatives in Mid-Western Uganda," American Journal of Accounting, AJPO, vol. 5(1), pages 38-48.
    • Handle: RePEc:bfy:oajacc:v:5:y:2023:i:1:p:38-48:id:1468
    as

    Download full text from publisher

    File URL: https://ajpojournals.org/journals/index.php/AJACC/article/view/1468/1586
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bfy:oajacc:v:5:y:2023:i:1:p:38-48:id:1468. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chief Editor (email available below). General contact details of provider: https://ajpojournals.org/journals/index.php/AJACC/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.