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

Matovu Juma (), Nyambane David and Sewanyina Muniru
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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]

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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.

Keywords: Internal control financial accountability financial reporting and public resource management; Internal control; financial accountability; financial reporting and public resource management (search for similar items in EconPapers)
Date: 2025-03-10
Note: View the original document on HAL open archive server: https://hal.science/hal-04985644v1
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Published in Asian Journal of Economics, Business and Accounting, 2025, 25, pp.328 - 336. ⟨10.9734/ajeba/2025/v25i31713⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04985644

DOI: 10.9734/ajeba/2025/v25i31713

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