Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Financial accountability mechanisms in local governments in Uganda: a case of Kabale District Local Government

Perpetua Arinaitwe
  • Perpetua Arinaitwe
  • Department of Business Studies, Faculty of Economics and management Sciences, Kabale University, Kabale, Uganda.
  • Google Scholar
Marus Eton
  • Marus Eton
  • Department of Business Studies, Faculty of Economics and management Sciences, Kabale University, Kabale, Uganda.
  • Google Scholar
Moses Agaba
  • Moses Agaba
  • Department of Business Studies, Faculty of Economics and management Sciences, Kabale University, Kabale, Uganda.
  • Google Scholar
Abanis Turyehebwa
  • Abanis Turyehebwa
  • Department of Business Studies, Faculty of Economics and management Sciences, Kabale University, Kabale, Uganda.
  • Google Scholar
Bernard Patrick Ogwel
  • Bernard Patrick Ogwel
  • Department of Development, Peace and Conflict Studies, College of Humanities and Social Sciences, Kampala International University, Kampala Uganda.
  • Google Scholar
Fabian Mwosi
  • Fabian Mwosi
  • School of Post Graduate Studies, Bishop Barham University College, Kabale Uganda.
  • Google Scholar

  •  Received: 18 January 2021
  •  Accepted: 20 April 2021
  •  Published: 30 April 2021


Achua JK (2009). Reinventing governmental accounting for accountability assurance in Nigeria. Nigeria Research Journal of Accountancy 1(1):1-16.


Agwor TC, Akani FN (2017). Financial accountability and performance of local governments in River State, Nigeria. International Journal of Economics, Commerce and Management 5(10):620-635.


Auditor General (2017). Annual report of the Auditor General on the results of audit for the year 2017. Kampala, Uganda.


Bajo A, Primorac M, Runtic D (2017). Public Financial Management, Accountability, and Citizens' Trust. Hrvatska Komparativna Javna Uprava: Casopis Teoriju Praksu Javne Uprave 17(3):389-405.


Berner M, Smith S (2004). The state of the states: A review of state requirements for citizen participation in the local government budget process. State and Local Government Review 36(2):140-150.


Beyer A, Guttman I (2012). Voluntary Disclosure, Manipulation and Real Effects. Journal of Accounting Research 50(5):1141-1177.


Birskyte L (2013). Involving citizens in public decision making in Lithuania. Financial Theory and Practice 37(4):383-402.


Cabannes Y (2005). Participatory budgeting: Conceptual framework and analysis of its contribution to urban governance nad millenium deveopment goals. Quito, Equador: Urban management programme. Available at:



Doussy F, Doussy E (2014). Financial statements and the discharging of financial accountability of ordinary public schools in South Africa. Journal of Governance and Regulation 3(4):27-35.


Dunleavy P, Margetts H, Basto WS, Tinkler J (2006). New Public Management Is Dead - Long Live Digital-Era Governance. Journal of Public Administration Research and Theory 16(3):468-494.


Edeme KR, Nkalu NC (2017). Budget for Development: Lessons from 2013 budget implemntation in Nigeria. Journal of Economics and International Finance 9(4):30-35.


Elliot B, Elliot J (2012). Financial accounting and reporting. 15th Edition. Pearson education Limited.


Eton M, Murezi C, Mwosi F, Ogwel BP (2018). Internal control systems and financial accountability in Uganda: A case of selected districts in western Uganda. International Journal of Commerce and Management Research 4(4):106-111.


Gailmardy S (2012). Accountability and Principal-Agent Models. Oxford: Oxford University Press.


Goncalves S (2013). The effects of participatory budgeting on municipal expenditures and infant mortality in Brazil. World Development 53:94-110.


Graham J, Harvey C, Rajgopal S (2006). Value destruction and financial reporting decisions. Financial Analysts Journal 62(2):27-39.


Hladchenko L (2016). Government Financial Accountability and Transparency in the Digital World. Kyiv, Ukraine: ICTERI.


Hlavaeek J, Hlavaeek M (2006). "Principal-Agent" Problem in the Context of the Economic Survival. Acta Oeconomica Pragensia 4(3):18-33.


Indriasari E (2008). Effect of Internal Control, Organizational Commitment and Regional Financial Accounting System Against Financial Accountability Region through quality financial statements as an intervening variable. Indonesian Journal of Economics and Business 7(1):97-114.


Kabale District Local Government (2015). Local government budget framework paper. Kabale: Kabale District Local Government.


Kedia S, Philippon T (2003). The economics of fradulent and investment distortions in efficient markets. RAND 40(1):144-172.


Keil P (2005). Principal agent theory and its application to analyze outsourcing of software development. ACM SIGSOFT Software Engineering Notes 30(4):1-5.


Kim PS, Han SI, Jo CH, Kim YJ (2010). A study on the operational substantiality of the citizen's participatory budgeting. Gangwon Nonchung 1(1):175-196.


Kiyemba R (2018). Determinats of financial accountability in local Gvoernments in Uganda: A case study of Wakiso distrcit local Government. Kampala: Makerere University.


Kumar P, Langberg N, Sivaramakrishnan K (2012). Voluntary disclosures, corporate. Journal of Accounting Research 50(4):1041-1076.


Li S (2005). Corporate fraud and costly monitoring: an empirical analysis of a simultaneous system withpartial observability. Working paper, Duke University. Available at:



Lytvynchuk I (2014). Public Control Over Local Budgets Execution. Visnyk ZhDYU 4(70):155-158.


Mikesell J (2007). Fiscal administration: Analysis and applications for the public sector (7th ed.). Belmont, CA: Wadsworth.


Miller G (2012). Government Budgeting and Financial Management in Practice: Logics to Make Sense of Ambiguity. Boca Raton: CRC Press.


Ministry of Finance Planning and Economic Development (MOFPED) (2017). Report on the local government budget consultative workshop for FY2018/19. Kampala: Ministry of Finance Planning and Economic Development (MOFPED).


Munyambonera E, Lwanga MM (2015). A review of Uganda's public finance management reforms (2012-2014): Are the reforms yielding the expected outcomes? Research Series No. 121. Kampala, Uganda: EPRC.


Neblo A, Estering KM, Kennedy RP, Lazer DM, & Sokhey AE (2010). Who wants to deliberate - and why? American Political Science Review 104(3):566-583.


Omolaye BT (2015). Revenue administration in local budgeting. International Journal of Public Finance 7(2):23-31.


Onuarah AC, Appah E (2012). Accountability and public sector financial management in Nigeria. Arabian Journal of business and Management Review 1(6):1-17.


Overseas Development Institute (2018). Uganda Budget Transparency and Accountability Strategy. Kampala: Overseas Development Institute.


Pelizzo R, Stapenhurst F (2013). Government Accountability and Legislative Oversight. Routledge.


Pillay P (2013). The relationship between public administration and good governance. The case of South Africa. Anti- Corruption centre for education and research (ACCERUS) Stellenbosch University. Available at:



PNG Government (2015). Public expenditure and financial accountability road map 2015 - 2018. Papual New Guinea Government.


Public Expenditure and Financial Accountability (PEFA). (2016). Framework for assessing public financial management. Washington, DC: PEFA Secretariat.


Rabrenovic A (2009). Financial accountability as a condition for EU membership. Belgrade: Institute for Comparative law.


Salahu MO (2012). Local government revenue and performance: A Study of Selected Local. M.SC. Research thesis, political science department. Ibadan: University of Ibadan.


Shah A (2007). Performance Accountability and Combating Corruption: Public Sector Governance and Accountability Series. 1st ed. New York: Springer Publishing.


Shulman R, Gandal P, Ecker PA (2013). The federal government of Somalia's response to annex 5.2 of the report of the United Nations monitoring group on Somalia and Eritrea. FTI Consulting Inc. South African Institute of Chartered Accountants (SAICA) (2012). SAICA Handbook 2012/2013, Volume 2, Auditing. South Africa: LexisNexis(Pty) Ltd.


Tsurkan MV, Sotskova SL, Aksinina OS, Lyubarskaya MA, Tkacheva ON (2016). Influece of participatory budgeting on the infrastructure development of the territories in the Russian Federation. International Journal of Environmental and Science Education 11(15):7684-7702.


United Nations (2005). Unlocking the human potential for public sector performance. World public report. Department of economic and social affairs. United Nations, New York, 2005. Available at:



United Nations (1999). Transparency and accountability in governemnt financial management. New York: United Nations.


Wang TY (2013). Corporate securities fraud: Insights from a new empirical framework. The Journal of Law, Economics, Organization 29(3):535-568.


Wilson ER, Reck JL, Kattelus SC (2010). Accounting for government and nonprofit entities. New York: McGraw-Hill Irwin.


Yeo G, Neal A (2004). Determinants of public employees" performance, evidence from Ethiopian public organization. Journal of Research in Personality 94:710-726.