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BUDGET PLANNING, BUDGET IMPLEMENTATION, BUDGET CONTROL MECHANISMS AND ACCOUNTABILITY OF NON-GOVERNMENTAL ORGANISATIONS IN UGANDA: A CASE OF SELECTED NGO’S IN KAMPALA & WAKISO DISTRICT
This study established the relationship between budget planning, budget implementation, budget control and accountability of Non-Governmental Organizations in Uganda with focus on selected NGOs in Kampala & Wakiso districts. The objectives that guided the study included: i) to examine the relationship between budget planning and accountability of non-governmental organizations in Uganda; ii) to evaluate the relationship between budget implementation and accountability of NGOs in Uganda; and iii) to examine the relationship between budget control mechanisms and accountability of NGOs in Uganda. The study adopted a cross sectional research design. The study population was 70 participants, and the sample size was 59 respondents. Questionnaire was the main data collection instrument. Data analysis was performed using frequency and percentage tables, and Pearson correlation coefficient. The study found a positive and significant relationship between budget planning and accountability (r =. 820**, p = .000). Similarly, the study found a positive and significant relationship between budget implementation and accountability (r =.772**, p = .000). Likewise, the study found a positive and significant relationship between budget control mechanism and accountability (r = .845**, p = .000). The study concluded that budget planning, budget implementation, and control mechanism have a significant influence on accountability. The study recommended that NGOs should endeavor to embrace voluntary implementation of accountability mechanisms, they should embrace participatory budgeting, and should strengthen Quality Assurance Certification Mechanism.
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