Browsing by Author "Unzimai James"

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    Internal Control System, Managerial Competence and Financial Accountability of Parish Development Model in Parishes of Westnile Region in Uganda.
    (Makerere University Business School, 2025-11-18) Unzimai James
    This study was about managerial competence, internal control system and financial accountability in PDM; a case for parishes. PDM is still faced with poor financial accountability practices. The objective of the study was to examine the relationship between managerial competence and financial accountability, to establish the relationship between internal control system and financial accountability and to establish the combined effect of managerial competence and internal control system on financial accountability in the implementation of PDM. A cross sectional research design with both quantitative and qualitative data was used to analyse the relationship between managerial competence, internal control system and financial accountability. Data was gathered through distribution of questionnaires .SPSS was used to analyse the data. Reliability and validity tests were done using Cronbach Alpha Coefficient. Findings of the study indicated that there was a positive relationship between managerial competence and financial accountability, there was a positive relationship between internal control system and financial accountability and of the two independent variables, and internal control systems had a significant effect on financial accountability. In addition a significant relationship exists between managerial competence and financial accountability. Therefore, in the implementation of PDM, managerial competence and internal control system are significant elements that enhance financial accountability. These finding provide vivid evidence for recommendations such as, communication of internal control system to all levels of staff, use of the managerial competence measures in assessing candidates for appointments, PDM leaders must re-examine their competences and understand the internal control system.