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All Journal International Journal of Financial, Accounting, and Management Annals of Management and Organization Research
Marus Eton
Faculty of Economics and Management Sciences, Kabale University, Kabale, Uganda
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Are internal controls important in financial accountability? (Evidence from Lira District Local Government, Uganda) Marus Eton; Fabian Mwosi; Bernard Patrick Ogwel
International Journal of Financial, Accounting, and Management Vol. 3 No. 4 (2022): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i4.810

Abstract

Purpose: The study examined the importance of internal control systems in financial accountability in Lira District Local Government, Uganda. Specifically, the study determined the importance of control activities, control environment, and monitoring of controls on financial accountability. Research methodology: A correlational design to establish the relationships between internal control systems and financial accountability, and regression analysis to explain the importance of internal controls on financial accountability were adopted. Results: Internal control systems account for 55.4% of the variations in financial accountability. Specifically, control environment and monitoring controls bear significant effects on financial accountability while control activities do not. Contribution: This is one of the original studies to assess Lira District Local Government. The study validates the contingent theory and extends its application in public administration. Limitations: The input of stakeholders from the community was ignored. Future researchers should consider investigating the role of community participation on the performance of district local governments in Uganda.
Financial Management Practices and Small-Scale Businesses' Profitability, from the Viewpoint of Kabale Municipality, Uganda Marus Eton; Fabian Mwosi; Eliab Byamukama Mpora
Annals of Management and Organization Research Vol. 3 No. 3 (2022): February
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v3i3.1311

Abstract

Purpose: The study's goal was to investigate how financial management practices impact small businesses' profitability. Research methodology: Descriptive and correlational research designs were used in the study. The study used a multi-regression analysis to estimate how financial management practices impact profitability. Results: The research showed that financial management strategies had a big effect on profitability. Management of working capital and cash has a substantial correlation with profitability, according to the evidence. The study suggests that in order to see improvements in their profitability levels, small businesses should establish strong financial management methods. Owners of small businesses must pay close attention to the dynamics of their working capital and cash management because these factors have a significant impact on their profitability levels. To balance operating costs and profitability, small firms should think about cost-cutting measures. Limitations: This study was only conducted within Kabale Municipality and future studies should be conducted in the entire region. Contribution: The study identified a trio of factors – operational expenses, microeconomic factors, and individual characteristics that constrain profitability.
Co-Authors Bernard Patrick Ogwel Eliab Byamukama Mpora Fabian Mwosi