Control Environment, Institutional Capacity and Financial Accountability in Uganda: The Case of Amuru District Local Government

Abstract

The purpose of this study was to investigate the effect of control environment and institutional capacity on financial accountability in the local government setting. The study used secondary data analysis design on a sample of 103 respondents. Data analysis was performed on a computer using Statistical Package for Social Science (SPSS Version 20) for Windows. Analysis was done using descriptive statistics and inferencial statistics. Correlation and regression analysis were carried out to establish relationships and explanatory power respectively. There was a significant positive relationship between control environment and financial accountability. There was a significant positive relationship between institutional capacity and financial accountability. Institutional capacity partially mediates the relationship between control environment and financial accountability.