MJAMR

Financial Accountability And Service Delivery On Organisation Performance In Uganda: The Case Study Of Kakumiro District Local Government.

Kebirungi Sylivia, Kabanda Richard


Abstract

This study was set to establish the relationship between financial accountability and service delivery in Kakumiro district. It was guided by three objectives: To examine the effect of financial planning on service delivery in Kakumiro district; to assess the effect of financial reporting on service delivery in Kakumiro district; and to establish the effect of budgetary control on service delivery in Kakumiro district. The study adopted a cross-sectional survey to find out the opinions, attitudes, preferences and practices related to financial accountability and service delivery. The participants were drawn from technical officers, elected representatives (councillors), and civil society who constituted a target population of 150 study units. Using simple random and purposive sampling techniques, a sample size of 108 individuals was selected. Data were collected through questionnaires and interviews, and analyzed using correlation and regression statistical techniques with the aid of SPSS. On the basis of regression coefficients, the study established that a unit-change in budgetary control (β = .568; p-value <.05) affected service delivery in Kisoro municipality by about 57%. The p-value, which was less than 0.05 suggests that budgetary control was relevant in explaining the variations in service delivery. Budgetary control and financial reporting significantly affect service delivery while financial planning is not significant. The study concluded that financial accountability has a significant relationship with service delivery in Kakumiro district. This study extends the relevancy of the agency theory in explaining the relationship between financial accountability and service delivery. In recommendation, local governments should promote citizen participation, especially in budgeting activities to improve service delivery. There should be a study of other factors, other than financial accountability, that affect service delivery in Local Governments in Uganda.

Keywords

Financial Accountability Service Delivery Organisation and Performance
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Kebirungi Sylivia & Kabanda Richard (2024). Financial Accountability And Service Delivery On Organisation Performance In Uganda: The Case Study Of Kakumiro District Local Government. Metropolitan Journal of Academic Multidisciplinary Research, 3(6). https://journals.miu.ac.ug/pages/article.php?article_id=1768

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