Internal Control Systems, Administrative Efficiency and Financial Sustainability of Private Secondary Schools in Kasese District.
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Date
2025-11-28
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Makerere University Business School
Abstract
This study sought to examine the relationships between administrative efficiency, internal control systems and financial sustainability in private secondary schools in Kasese District, Uganda. It was guided by four objectives; to examine the effect of internal control systems on administrative efficiency, the effect of administrative efficiency on financial sustainability, the effect of internal control systems on financial sustainability, and the mediating effect of administrative efficiency in the relationship between internal control systems and financial sustainability. A cross-sectional research design was adopted, applying quantitative methods. Data were collected from 122 administrators from 43 private secondary schools employing structured questionnaires. Descriptive statistics, Pearson correlation, and regression analyses were used to analyze the data. The results uncovered a strong, positive and significant relationship between internal control systems and administrative efficiency (β = 0.711, p < 0.01), and between administrative efficiency and financial sustainability (β = 0.632, p < 0.01). Furthermore, internal control systems were found to significantly predict financial sustainability (β = 0.618, p < 0.01). additionally, mediation analysis confirmed that administrative efficiency partially mediates the relationship between internal control systems and financial sustainability (β = 0.519, p < 0.05), accounting for approximately 44.8% of the total effect (Ratio index = 0.448). These study findings validated all study hypotheses and the significance of Agency Theory in explaining the nexus between internal controls and organizational operations. The study concludes that effective internal control systems and administrative efficiency are pivotal in ensuring financial sustainability in private secondary schools. Consequently, it is recommended that school managers reinforce internal control instruments and improve administrative capacity for financial sustainability. Keywords: Internal Control Systems, Administrative Efficiency, Financial Sustainability.
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This is a master's thesis.
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Najjemba, M. (2025). Internal Control Systems, Administrative Efficiency and Financial Sustainability of Private Secondary Schools in Kasese District. (Unpublished master's dissertation). Makerere University Business School, Kampala, Uganda.