Financial accountability and budgetary control in Uganda’s Parliamentary Commission: Evidence from a mixed methods study
| dc.contributor.author | Kalembe, Justine | |
| dc.contributor.author | Rukanyangira, Nazarious | |
| dc.contributor.author | Zombeire, Regis | |
| dc.date.accessioned | 2026-01-27T12:33:02Z | |
| dc.date.available | 2026-01-27T12:33:02Z | |
| dc.date.issued | 2026-01-23 | |
| dc.description | This study examines how robust financial accountability and budgetary controls improve public sector performance in Uganda. The research demonstrates that effective oversight mechanisms enhance transparency and minimize resource misappropriation, thereby advancing Uganda’s NDP IV objectives of strengthening governance and service delivery. These findings correspond with the Sustainable Development Goals, particularly SDG 16, which emphasizes building effective and accountable institutions. By providing empirical evidence linking improved financial management to enhanced public outcomes and governance practices, this research offers practical insights for policymakers and institutions seeking to strengthen fiscal systems and promote sustainable national development. | |
| dc.description.abstract | This study investigates the relationship between financial accountability and budgetary control within Uganda’s Parliamentary Commission, a pivotal institution in democratic governance and fiscal oversight. Anchored in Public Financial Management (PFM) and Agency Theories, the study employed a mixed methods design, integrating quantitative surveys (n = 180) with qualitative key informant interviews (n = 12). Findings revealed a strong and statistically significant positive correlation (r = 0.612, p < 0.01), between financial accountability nd budgetary control. Descriptive results indicated that most respondents agreed that the Commission upholds timely financial reporting, effective audit follow up, transparent procurement processes, and accurate disclosures. However, challenges persisted, including delayed reporting, inconsistent implementation of audit recommendations, and incomplete documentation. Qualitative insights revealed that while formal accountability frameworks exist, political interference and capacity gaps hinder consistent application across departments. The study concludes that strengthening financial accountability through timely reporting, comprehensive audit follow up, and transparent procurement is essential for enhancing budgetary control and restoring public confidence. The research contributes to the growing body of literature on public financial management in Sub-Saharan Africa, highlighting the interplay between institutional mechanisms and political realities, and advocates for adaptive accountability models that balance formal systems with contextual realities. | |
| dc.identifier.citation | Kalembe, J., Rukanyangira, N., & Zombeire, R. (2026). Financial accountability and budgetary control in Uganda’s Parliamentary Commission: Evidence from a mixed methods study. Open Journal of Business and Management, 14(1), 693-705 | |
| dc.identifier.issn | 2329-3292 | |
| dc.identifier.uri | https://dir.muni.ac.ug/handle/20.500.12260/897 | |
| dc.language.iso | en | |
| dc.publisher | Scientific Research Publishing | |
| dc.subject | Financial Accountability | |
| dc.subject | Budgetary Control | |
| dc.subject | Public Financial Management | |
| dc.subject | Governance | |
| dc.subject | Uganda | |
| dc.subject | Parliamentary Commission | |
| dc.title | Financial accountability and budgetary control in Uganda’s Parliamentary Commission: Evidence from a mixed methods study | |
| dc.type | Article |