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Metropolitan Journal of Academic Multidisciplinary Research

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

Authors: Ssenyondo Kizito1 , Freeman Crispus2

Journal: Metropolitan Journal of Academic Multidisciplinary Research (MJAMR)

Volume/Issue: Volume 4 - Issue 10

Published: 01 Jan 1970


Abstract

This study was set to establish the relationship between financial accountability and service delivery in Kasanda district. It was guided by three objectives: To examine the effect of financial planning on service delivery in Kasanda district; to assess the effect of financial reporting on service delivery in Kasanda district; and to establish the effect of budgetary control on service delivery in Kasanda 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 analysed using correlation and regression statistical techniques with the aid of SPSS. 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. 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 and Organisation Performance

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