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Determining the Relationship between Internal Controls and Financial Accountability in Bushenyi District Local Government, Uganda

Author

Listed:
  • Matovu Juma

    (Kampala International University [Dar es Salaam, Tanzania])

  • Nyambane David

    (Kampala International University [Dar es Salaam, Tanzania])

  • Sewanyina Muniru

    (Kampala International University [Dar es Salaam, Tanzania])

Abstract

Implementing Integrated Financial Management Information Systems in terms of internal controls has been essential in recent years for increasing financial oversight, fostering transparency, and boosting resource management in government sectors across the globe. This study examined the effect of internal controls on financial accountability in Uganda's Bushenyi District Local Government after realizing its potential. Financial reporting was found to have a substantial positive correlation with (r = 0.485, P < 0.001) when a sample of 124 respondents from a population of 185.

Suggested Citation

  • Matovu Juma & Nyambane David & Sewanyina Muniru, 2025. "Determining the Relationship between Internal Controls and Financial Accountability in Bushenyi District Local Government, Uganda," Post-Print hal-04985644, HAL.
    • Handle: RePEc:hal:journl:hal-04985644
    DOI: 10.9734/ajeba/2025/v25i31713
    Note: View the original document on HAL open archive server: https://hal.science/hal-04985644v1
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    References listed on IDEAS

    as
    1. Abdulkadir Abdulrashid Rafindadi & Zakariyah Aliyu Olanrewaju, 2019. "The Impact of Internal Control System on the Financial Accountability of Non-Governmental organisations in Nigeria: Evidence from the Structural Equation Modelling," International Review of Management and Marketing, Econjournals, vol. 9(3), pages 49-63.
    2. Abernethy, Margaret A. & Brownell, Peter, 1997. "Management control systems in research and development organizations: The role of accounting, behavior and personnel controls," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 233-248.
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