THE ROLE OF FINANCIAL ACCOUNTING PRACTICES ON SERVICE DELIVERY IN PUBLIC SECTOR ORGANIZATIONS IN UGANDA

Author: Lule Simon

ABSTRACT

The main aim of this study was to examine the relationship between financial accountability practices and service delivery in the public sector in Uganda, a case of Kampala Capital City Authority (KCCA). The objectives of the study were to; find out the effect of financial reporting practices on service delivery; assess the effect of regulatory practices on service delivery; and find out the relationship between internal auditing practices and service delivery Kampala City Council Authority. The study adopted both descriptive and cross-sectional survey research designs with both qualitative and quantitative methods of data collection and was carried out at KCCA. The study population was 200 out of which a sample of 132 respondents was selected as study sample and it was randomly and purposively selected. Questionnaires and interviews were used as data collection methods. The results of the study revealed a high positive and significant correlation between financial reporting practices and service delivery (r= 0. 688, p=0.000), a high positive relationship between auditing practices and service delivery (r= 0. 650, p=0.000), and a low significant relationship between financial regulatory practices and service delivery (r= 0. 453, p= 0.000) in Kampala Capital City Authority. In conclusion, the findings of the study indicated that financial reporting practices, auditing practices, and regulatory practices are influential factors of service delivery in KCCA since there is a correlational relationship between the variables. The study recommends that; KCCA should prepare plans and budgets with a high level of participation and ownership of the public. This could be done through broad stakeholders’ meetings, discussions, and conferences; There should be regular public expenditure review meetings at which expenditures would be discussed widely by the county with donors, civil society organizations, and citizens; and KCCA should strengthen coordination amongst the different government departments through holding monthly technical planning committee meetings to review government programs to enhance accountability for better service delivery.

Keywords: Financial Accountability, Financial Accounting Practices, Local Government, Revenues, Service Delivery

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