Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal International Journal of Financial, Accounting, and Management Journal of Social, Humanity, and Education
Bernard Patrick Ogwel
Kampala International University, Kampala, Uganda
Religion Humanities Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Are internal controls important in financial accountability? (Evidence from Lira District Local Government, Uganda) Marus Eton; Fabian Mwosi; Bernard Patrick Ogwel
International Journal of Financial, Accounting, and Management Vol. 3 No. 4 (2022): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v3i4.810

Abstract

Purpose: The study examined the importance of internal control systems in financial accountability in Lira District Local Government, Uganda. Specifically, the study determined the importance of control activities, control environment, and monitoring of controls on financial accountability. Research methodology: A correlational design to establish the relationships between internal control systems and financial accountability, and regression analysis to explain the importance of internal controls on financial accountability were adopted. Results: Internal control systems account for 55.4% of the variations in financial accountability. Specifically, control environment and monitoring controls bear significant effects on financial accountability while control activities do not. Contribution: This is one of the original studies to assess Lira District Local Government. The study validates the contingent theory and extends its application in public administration. Limitations: The input of stakeholders from the community was ignored. Future researchers should consider investigating the role of community participation on the performance of district local governments in Uganda.
Financial Inclusion and Governance Challenges in Higher Education Compared, Perspectives from State Universities Marus Eton; Johnson Ocan; Jacob Godfrey Agea; Constant Okello-Obura; Fabian Mwosi; Bernard Patrick Ogwel
Journal of Social, Humanity, and Education Vol. 6 No. 2 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jshe.v6i2.3717

Abstract

Purpose: This study critically examines the widely held belief that financial inclusion and governance are essential to understanding the evolution of highly complex structures and systems within higher education. Research Methodology: This study adopted a qualitative, multifaceted approach centered on case studies and a learning analytics strategy to evaluate institutions' effectiveness in achieving intended outcomes. Results: The study revealed that inadequate government funding, weak policies, and limited stakeholder engagement have significantly affected the governance of state-owned universities. Over-reliance on dwindling donor funding has also impacted research and innovation within these institutions. Conclusions: The findings emphasize the need for improved financial management systems, better access to financial services, and policy reforms in state-owned universities to enhance governance and sustainability. Limitations: This study is limited in its exclusive focus on public universities, which may not fully capture the broader spectrum of experiences across different educational settings, such as private institutions or vocational schools. Contributions: This study contributes to the link between financial inclusion and governance in higher education institutions by offering insights that can guide policy and institutional reforms in educational settings within the country.
Co-Authors Constant Okello-Obura Fabian Mwosi Fabian Mwosi Jacob Godfrey Agea Johnson Ocan Marus Eton Marus Eton