Faculty of Management Scienceshttp://hdl.handle.net/20.500.12283/542024-03-29T06:59:40Z2024-03-29T06:59:40ZInternal controls and financial accountability in a public health sector:Ong’unya, Gordon OtienoKalenzi, AbbeyRuazel Chan, Peter Gatkuothhttp://hdl.handle.net/20.500.12283/38352023-09-18T15:11:37Z2021-01-01T00:00:00ZInternal controls and financial accountability in a public health sector:
Ong’unya, Gordon Otieno; Kalenzi, Abbey; Ruazel Chan, Peter Gatkuoth
This study aimed at examining the influence of internal controls on financial accountability in GILGHS, Uganda. The study’s research design was cross-sectional. The study findings were derived from a sample of 127 health centers (unit of analysis), whose heads of department formed unit of inquiry. Data were amassed from respondents through questionnaires and their responses were aggregated to their corresponding health centers. SPSS was utilized to execute correlation and regression analysis.
Subsequently, the findings demonstrated that internal controls positively and significantly predicted financial accountability. The implication is that GILGHS authorities need to reinforce a strong-willed internal control system to improve their financial accountability. The study was restricted to cross-sectional research design hence refuted the probability of generality in the context of other research designs. Future studies should consider this study within the perspective of other study designs.
Besides, this study was carried out within the setting of GILGHS. Thus, the study appendage internal controls as an essential antecedent to financial accountability in GILGHS, Uganda.
Key words: Internal controls, financial accountability, local government.
Journal article
2021-01-01T00:00:00ZInternal control and quality service delivery in a public health sector:Ong’unya, Gordon OtienoKalenzi, Abbeyhttp://hdl.handle.net/20.500.12283/35892023-05-08T10:26:46Z2019-01-01T00:00:00ZInternal control and quality service delivery in a public health sector:
Ong’unya, Gordon Otieno; Kalenzi, Abbey
The main objective of this paper was to examine the effect of internal control on quality health service
delivery in Greater Iganga Local Government. This study adopted a cross-sectional research design. A
population of 205 health facilities were targeted. Stratified and simple research techniques were applied
to obtain a sample size of 127 health facilities whose accounting managers, health managers and
instructors, laboratory officers, personnel managers and drug stock administrators and supervisors
formed the unit of inquiry on internal control while health service clients formed the unit of inquiry on
the quality of health services offered. Data were collected by the use of questionnaires which were
self-administered to 635 respondents. The responses were aggregated to the respective units of
analysis (Health Centers). SPSS was employed to execute correlation and regression analysis. The
finding revealed that internal control is positive and significantly linked to quality health service
delivery (r=0.715; p<0.001). This implies that internal control considerably influences quality health
service delivery in Greater Iganga Local Government. The study findings accrued from cross-sectional
study design which is screwed with certain limitations. Future study should consider the same study
through other study designs. Moreover, the study was done within the setting of Uganda local
government, thus future study should consider testing this model in other local governments.
Key words: Internal control, quality health service delivery, local government.
Research article
2019-01-01T00:00:00ZProcurement performance and profitability in foam mattress firms in UgandaKalenzi, AbbeyOng’unya, Gordon Otienohttp://hdl.handle.net/20.500.12283/35882023-05-08T10:14:00Z2019-01-01T00:00:00ZProcurement performance and profitability in foam mattress firms in Uganda
Kalenzi, Abbey; Ong’unya, Gordon Otieno
The purpose of this study was to examine the effect of procurement performance on the profitability of
Foam Mattress Firms in Uganda. Cross-sectional research design was used to execute the study.
Stratified and simple random sampling techniques were employed to draw a sample size of 40
Departments whose inventory, supply chain, production, marketing, internal audit and accounting
department formed the unit of analysis while inventory managers, store keepers, supply chain
managers, quality controllers, production managers, accountants, and internal auditors formed the unit
of inquiry. Questionnaires were self-administered to 200 respondents. The units of analysis
(Departments) were each represented by five (5) respondents. The responses were aggregated to the
respective units of analysis (Departments). Correlation and regression statistical analysis were
performed by SPSS. The findings revealed that procurement performance is positive and significantly
associated to profitability (r=0.857; p<0.01). Overall, the results indicate that procurement performance
greatly influences profitability in Foam Mattress Manufacturing Firms in Uganda. The study was cross-
sectional with its intrinsic weaknesses. This study was limited to Foam Mattress Manufacturing Firms
sector in Uganda. Future study should examine the same in line with other private sector industries.
Moreover, the findings were drawn from the study within the setting of Uganda, thus future study
should examine the same in different countries.
Key words: Procurement, performance, procurement performance, profitability.
Journal article
2019-01-01T00:00:00ZEffect of Life skills on youth empowerment to practice entrepreneurship In Uganda:Mpaata, Kaziba AbdulMusenze, Ibrahim Abaasihttp://hdl.handle.net/20.500.12283/35512023-05-03T19:17:00Z2023-01-01T00:00:00ZEffect of Life skills on youth empowerment to practice entrepreneurship In Uganda:
Mpaata, Kaziba Abdul; Musenze, Ibrahim Abaasi
The study investigated the effect of life skills on youth empowerment to practice entrepreneurship in
Uganda. It focused on 12 community-based associations recognized by the Community Development
Offices in Busoga Region including Bugiri, Mayuge, Luuka, Bugweri, Buyende, and Kaliro. The
specific objectives were; (1) to determine the relationship between the personal skills developed and
youth empowerment to practice entrepreneurship; (2) to assess the relationship between developed
social roles and youth empowerment to practice entrepreneurship; and (3) to analyze the effect of
common family values on youth empowerment to practice entrepreneurship. A survey questionnaire
approach was used for data collection from the different youths who were registered members in 12
community-based associations.
The study reveals that social roles developed have a positive and significant influence on youth
empowerment to practice entrepreneurship (β = .662, t = 5. 636, p = 0.0001). Similarly, family
values were found to have a significant influence on the youth empowerment to practice
entrepreneurship (β = .370, t = 3.311, p < 0.0001). On the contrary, it is also revealed here that the
current personal skills emphasized in the youths today have a negative influence on their
empowerment to practice entrepreneurship (β = -.318, t = 6.576, p < 0.0001).
It was concluded therefore that there is need for both parents and educators to integrate life skills
which focus on problem solving, decision making, creative and critical thinking, effective
communication, empathy, self-awareness, coping with stress and emotions, among others.
Meanwhile, both the government and parents have a gargantuan task to ensure that appropriate
personal skills relevant to entrepreneurship practice are inculcated in the youths because the present
have negative impact on entrepreneurship development initiative.
Keywords: Life skills, Entrepreneurship, Social Roles, Personal Skills, Family Values
Research Article
2023-01-01T00:00:00Z