African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4194

Full Length Research Paper

Internal control practices and health service delivery in local governments of Uganda

Catherine Asiimwe
  • Catherine Asiimwe
  • Internal Audit Department, Uganda National Roads Authority, Kampala, Uganda.
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David Namanya
  • David Namanya
  • Department of Accounting and Finance, Business School, Makerere University, Kampala, Uganda.
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  • Google Scholar
Geoffrey Nuwagaba
  • Geoffrey Nuwagaba
  • Department of Accounting and Finance, Business School, Makerere University, Kampala, Uganda.
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  • Google Scholar


  •  Received: 02 February 2021
  •  Accepted: 29 June 2021
  •  Published: 30 June 2021

References

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Byarugaba C, Karyeija GK, Twinomuhwezi I (2014). Financial Management Practices and Health Service Delivery in Uganda Local Governments: A Case Study of Rukungiri District. International Review of Social Sciences and Humanities 6(2):72-90.
 

Carmines EG, Zeller RA (1979). Reliability and validity assessment. Sage publications.
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Committee of Sponsoring Organizations Framework (COSO) (2013). COSO Internal Control- Integrated Framework. Available at:

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Fact Sheet for Anti-Corruption Report (2015). The Link between Corruption and Poor Health. Produced by the Anti-Corruption Coalition of Uganda.

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Gordon O, Abbey K (2019). Internal controls and quality of health service delivery in a public health sector. A case study of a local government in Uganda. African Journal of Business Management 13(16):557-563.
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Imoniana JO, da Silva WL (2019). Understanding internal control environment in view of curbing fraud in public healthcare unit. African Journal of Business Management 13(18):602-612.
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Krejcie RV, Morgan DW (1970). Determining sample size for research activities. Educational and Psychological Measurement 30(3):607-610.
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Lee TA (1971). The historical development of internal control from the earliest times to the end of the seventeenth century. Journal of Accounting Research 9(1):150-157.
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Ministry of Health, Uganda (2015). Annual Health sector performance Report 2013/2014. Ministry of Health, Uganda.

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Mugenda OM, Mugenda AG (1999). Research methods: Quantitative and qualitative approaches. Acts Press.
 

Mugenda OM, Mugenda AG (2003). Research Methods: Quantitative and Qualitative Approaches. African Centre of Technology Studies, Nairobi, Kenya.
 

Republic of Uganda (1995). The Local Government Act. Cap. 243. Kampala: Ministry of Local Government.

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Rukungiri District Development Plan (2015). Rukungir District Development Plan, 2015/16-2019/20). Rukungiri District.
 

Rukungiri District Analysis Report (2016). Rukungiri District Local Government.
 

Sekaran U (2000). Research methods for business. United States of America: 2000.
 

Sekaran U, Bougie R (2016). Research methods for business: A skill building approach. John Wiley & Sons.
 

Uganda Public Finance Management Act (2015). The Public Finance Management Act 3 Cap. 115.

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This article is published under the terms of the Creative Commons Attribution License 4.0

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