Internal Controls, Managerial Competence and Financial Accountability in Technical and Vocational Institutions in Uganda
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Date
2018-10
Authors
Baganzi, Amin
Journal Title
Journal ISSN
Volume Title
Publisher
Makerere University Business School
Abstract
The purpose of the study was to establish the relationship between internal controls, managerial competence and financial accountability in technical and vocational institutions in Uganda. Internal control and managerial competence were the independent variables while financial accountability was the dependent variable. The study was guided by the following objectives: to examine the relationship between internal controls and financial accountability, to examine the relationship between managerial competence and financial accountability, to examine the predictive power of internal controls and managerial competence on financial accountability the study adopted a cross sectional survey design to study internal controls, managerial competence and financial accountability in technical and vocational institutions in Uganda. Primary data was collected using self-administered questionnaire issued to the respondents. The study population consisted of 128 respondents drawn from the technical and vocational institutions in Uganda. A sample of 97 was reached using Morgan and kreijcie table. Only 81 questionnaires were used for the analysis out of the 97 that were distributed to the respondents. Data was analyzed using statistical package for social scientists (SPSS) package and Pearson correlation coefficient was used to measure the strength of relationships between the variables understudy. The findings obtained revealed that there was a positive and significant relationship between internal control, managerial competence and financial accountability in technical and vocational training institutions in Uganda.
Description
A research Dissertation submitted to the School of Graduate Studies In partial fulfillment of the requirements for the award of a Degree of Master of Science in Accounting and Finance of Makerere University,Plan A
Keywords
Internal Controls, Managerial Competence, Financial Accountability, Technical and Vocational Institutions, Uganda.
Citation
Baganzi, A. (2018). Internal Controls, Managerial Competence and Financial Accountability in Technical and Vocational Institutions in Uganda. Unpublished Master’s Dissertation. Makerere University Business School, Kampala, Uganda.