Determining the Relationship between Financial Planning and Financial Accountability in Bushenyi District Local Government, Uganda
Year: 2025
Type: article
Study design: Observational Study
Abstract: In recent years, the adoption of Integrated Financial Management Information Systems (IFMIS) has been instrumental in promoting fiscal transparency, enhancing financial oversight, and optimizing resource allocation in government sectors globally World Bank (2022). This study examined the relationship between financial planning and financial accountability within Bushenyi District Local Government in Uganda. A quantitative approach was employed, with 124 respondents completing self-administered questionnaires. The results showed a weak and statistically insignificant link between financial planning and financial accountability (t = -0.421, P = 0.674; P>0.05). Notably, the study revealed that while IFMIS-facilitated financial planning has limited impact on financial accountability, robust financial planning is essential for ensuring accountability. To strengthen financial accountability, the study proposes streamlining financial planning processes, enhancing financial planning systems, fortifying internal controls, and providing targeted training for staff. By implementing these recommendations, Bushenyi District Local Government can bolster public resource management and enhance financial accountability.
Institution: Kampala International University
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408545630