Effect of Legislative Budgetary Control on Financial Accountability in Nairobi County Kenya

Melvyne Adisa, Muli Maingi and Mary Nelima Lyani

Journal of Accounting and Finance in Emerging Economies, 2024, vol. 10, issue 2, 287-296

Abstract: Purpose: This study assesses the impact of legislative budgetary control functions in Nairobi County on financial accountability. This accountability in public organisations is essential in safeguarding resources, promoting transparency, and enhancing the public's confidence in such public institutions.Design/Methodology/Approach: A descriptive survey research method was employed, with respondents being 201 senior officials of the Nairobi County government chosen based on the Krejcie and Morgan sample size estimation formula. Data was obtained through structured questionnaires and analysed using descriptive and inferential statistics in the SPSS statistical software package (Version 24).Findings: The results suggest that legislative budgetary control function has a critical effect on financial accountability (β = 0.077; p < 0.05). The findings emphasize the necessity of the legislative work for the analysis of the county’s proper resource spending and for enhancement of financial transparency.Implications/Originality/Value: The research findings show that legislative efforts optimize budgetary control to enhance financial accountability in Nairobi County. It serves as a resource on how legislative oversight affects the management of public spending.

Keywords: Legislative Budgetary Control; Financial Accountability; Fiscal Transparency; Legislative Oversight (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:src:jafeec:v:10:y:2024:i:2:p:287-296

DOI: 10.26710/jafee.v10i2.3050

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