Department of Accounting

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Browsing Department of Accounting by Author "Ampa, Nasima Richard"

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    Transparency and Accountability among Public Sector Entities in Bukavu (East of DRC)
    (Makerere University Business School, 2018-10) Ampa, Nasima Richard
    The purpose of this study was to establish the relationship between transparency, access to information and accountability among Public Sector Entities in Bukavu (a city located in the eastern part of DRC). The study was guided by four research objectives: (i) to examine the relationship between transparency and accountability; (ii) to examine the relationship between transparency and access to information; (iii) to examine the relationship between access to information and accountability and (iv) to examine the relationship between transparency, access to information and accountability. A quantitative cross-sectional research design was adopted to conduct the study. Primary data was collected on 236 Public Servants using self-administered questionnaires. The collected data was aggregated to provide information on 59 Public Sector Entities. Data was analyzed using the software SPSS 20. Both correlation analysis and hierarchical regression were used to analyze the relationships between the study variables. The study found out a perceived relatively high degree of transparency, access to information and accountability among Public Sector Entities in Bukavu. The results also pointed out positive and significant correlations between transparency and accountability, between transparency and access to information and, between access to information and accountability. Transparency had a positive and significant effect on accountability; whereas access to information had a positive but not significant effect on accountability. Consequently, the relationship between transparency, access to information and accountability was not significant. It was therefore concluded that transparency alone was sufficient to explain accountability among Public Sector Entities in Bukavu. These results were discussed according to the existing literature. Recommendations drawn from this study included improving online disclosure by equipping Public Sector Entities with websites; regular disclosure of financial statements by Public Sector Entities in Bukavu; adoption of a law that guarantees access to public sector information; organizing awareness campaigns for the population and exposing scandals of misuse of public resources in the local media.