Managerial Competence, Internal Controls and Financial Accoutability in Projects under the Ministry of Water and Environment.
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Date
2023
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Abstract
The study thought to establish the relationship between managerial competence, internal controls, and financial accountability of projects under the water and environment ministry in Uganda. The study adopted a cross-sectional survey and a quantitative approach. A sample of 32 projects was taken to represent a population of 33 projects under the Ministry of Water and Environment in Uganda. The unit of analysis of the study was project and the unit of inquiry included; project coordinators, financial management specialists, monitoring and evaluation officers, accountants, and internal auditors. The study used primary data source to obtain information about the study. A self-administered questionnaire anchored on a five-point Likert type scale ranging from 1 (strongly disagree) to 5(strongly agree) was used to collect data from respondents. Validity and reliability of the data collection instrument attained coefficients above the threshold of 0.7. In this study, data was analyzed using SPSS software version 25. The findings of the study revealed that a combination of managerial competences and internal controls has a positive significant influence on financial accountability. Furthermore, multiple regression results indicate that the predictors in the model account for a variation of 56.1% in financial accountability. This study has an implication in contributing to the existing knowledge about financial accountability. Projects that use a mix of strategies such as a combination of internal controls and managerial competences will attain high levels of financial accountability in the context of ministry of water projects.
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A Dissertation Submitted to Makerere University Business School (Faculty of Graduate Studies and Research) in Partial Fulfilment of the Requirements for the Award of Degree of Master of Business Administration of Makerere University. (PLAN A).
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Peter, S . M (2023) Managerial Competence, Internal Controls and Financial Accoutability in Projects under the Ministry of Water and Environment. Unpublished Masters Dissertation Makerere University Business School. Kampala, Uganda.