Management Competence, Internal Controls and Financial Accountability of Local Government in South Western Uganda.

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dc.Contributer.SupervisorAssoc. Prof. Richard Akisimire (PhD) (Makerere University Business School) & Ms. Racheal Nturaninshaba (Makerere University Business School)
dc.contributor.authorLasiati, Bright
dc.date.accessioned2026-07-15T06:37:46Z
dc.date.available2026-07-15T06:37:46Z
dc.date.issued2025-09-25
dc.descriptionThis is a master's thesis.
dc.description.abstractThis investigation examined the connection between the financial accountability, internal controls, and management competence of local government entities in southwest Uganda. It was directed by three goals, which were as follows: To investigate the connection between management proficiency and financial responsibility in South Western Ugandan local government organizations; the relationship between internal controls and financial responsibility in South Western Ugandan local government organizations; and the combined impact of management proficiency and internal controls on financial responsibility in South Western Ugandan local government organizations. The study adopted a cross-sectional research design. Using Krejicie and Morgan table for determining the sample size, the sample size for this study comprised of 95 local governments. Regression analysis and Pearson correlation were employed as inferential statistics due to the nature of the research questions and aims. The results indicated that positive significant relationship between Managerial Competences and Financial accountability as well as internal controls with financial accountability, and that the combined effect of management competence and internal controls on financial accountability in local government entities in Southwestern Uganda was positive and significant. Finally, the regression results indicate that 48.2% (Adjusted R Square= .482) of the variations in financial accountability in local government entities in Southwestern Uganda were explained by the combined effect of (management competence*internal controls). This also implies that the remaining 51.8 % is explained by other factors not considered in this study. It was recommended that developing and implementing comprehensive training and development programs tailored to the specific needs of managers in Southwestern Uganda's local governments. These programs should cover areas such as financial management, leadership, decision-making, and communication skills. It was further recommended that there is need for conducting a thorough assessment of existing internal control systems within local governments in Southwestern Uganda. Identifying weaknesses and areas for improvement, such as segregation of duties, financial reporting processes, and risk management practices and implementing measures to strengthen internal controls and enhance accountability.
dc.identifier.citationLasiati, B. (2024) Management Competence, Internal Controls and Financial Accountability of Local Government in South Western Uganda. (unpublished master's dissertation). Makerere University Business School, Kampala, Uganda.
dc.identifier.urihttp://hdl.handle.net/20.500.12282/5887
dc.language.isoen
dc.publisherMakerere University Business School
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 United Statesen
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/us/
dc.titleManagement Competence, Internal Controls and Financial Accountability of Local Government in South Western Uganda.
dc.typeThesis
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