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 Issue Date

Filter results by year or month
Now showing 1 - 2 of 2
  • No Thumbnail Available
    Item
    Corporate governance mechanisms and financial reporting quality
    (Virtus Enterpress, 2026-01-09) Etengu Robert Oguti; Gwokyalya Sonko; Ebwonyu Rockfell; Opio Peter Paul; Odongo Bonny; Abongo Richard
    This study seeks to investigate the effect of corporate governance (CG) mechanisms on the financial reporting quality (FRQ) of quoted manufacturing firms at the Uganda Securities Exchange (USE). The study uses a questionnaire survey and interviews with wide groups of stakeholders from the quoted manufacturing firms to collect data from a sample of 150 respondents. We find that ownership structure (OS) has a significantly positive effect on FRQ. In addition, a positive, insignificant effect was established between board characteristics (BC) and FRQ. Furthermore, our findings show that audit committee (AC) characteristics have a significantly positive effect on FRQ. Based on our findings, we conclude that OS and AC characteristics enhance the FRQ of the quoted manufacturing firms. It can also be concluded that the BC examined in this study positively and insignificantly affects FRQ. The study contributes to knowledge on the effect of CG mechanisms on FRQ in a relatively unexplored context of quoted firms in a developing country. The findings also have implications for regulators, standard-setters, and investors who are interested in promoting effective CG mechanisms and the value relevance of financial reporting.
  • 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