Department of Accounting and Finance

Permanent URI for this communityhttp://hdl.handle.net/20.500.12280/3051

Browse

Browsing Department of Accounting and Finance by Author "Agume Kabisyaki A"

Filter results by typing the first few letters
Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    Budget preparation and the quality of service delivery in health facilities
    (East African Nature & Science Organisation, 2026-07-06) Agume Kabisyaki A; Baluku Watsema; Ahabwe Alex
    This study examines the effect of budget preparation on the quality of service delivery in public health facilities in Kasese District, Uganda. Budget preparation is conceptualised as a participatory planning process, while service delivery is assessed across dimensions of tangibility, reliability, responsiveness, assurance, and empathy. A cross-sectional design employing both quantitative and qualitative approaches was used, with data collected from 336 Participants. Findings reveal a weak and statistically insignificant relationship between budget preparation and service delivery (r = -0.176, p > 0.05). Qualitative findings suggest that although budget preparation structures exist, they are often characterised by limited stakeholder participation, weak responsiveness to local needs, and centralised decision-making processes. The study concludes that budget preparation alone does not significantly influence service delivery outcomes in public health facilities. It recommends strengthening participatory and evidence-based budgeting practices to enhance alignment between planning processes and service delivery priorities. The study contributes to ongoing discussions on public financial management and health system performance in decentralised settings