| dc.contributor.author | Baguma Muhunga Kule, John | |
| dc.contributor.author | Nsambu Kijjambu, Frederick | |
| dc.contributor.author | Kamukama, Nixon | |
| dc.contributor.author | Rwakihembo, John | |
| dc.date.accessioned | 2023-05-25T07:59:47Z | |
| dc.date.available | 2023-05-25T07:59:47Z | |
| dc.date.issued | 2023 | |
| dc.identifier.citation | Kule, J. B. B. M., Kijjambu, F. N., & Rwakihembo, J. (2023). Internal Control Environment and Financial Accountability of Savings and Credit Cooperatives in Mid-Western Uganda. American Journal of Accounting, 5(1), 38-48. | en_US |
| dc.identifier.issn | 2789-3156 | |
| dc.identifier.uri | http://ir.must.ac.ug/xmlui/handle/123456789/2917 | |
| dc.description.abstract | Abstract
Purpose: To test the association between internal control environment and financial accountability of SACCOs in Mid-Western
Uganda.
Methodology: The study adopted a crosssectional research design and positivist paradigm to gather data from 93 SACCOs in
Mid-Western Uganda using a closed-ended questionnaire. Data was analyzed using the
standard linear regression.
Findings: The study depict a strong positive significant association relationship between internal control environment and financial
accountability of SACCOs in Mid-Western Uganda. Unique Contribution to Theory, Practice and Policy: The high level of transparency and value for money can be achieved if management puts into place effective internal control environment if SACCOs are to realize a high level of transparence and value for money. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | American Journal of Accounting | en_US |
| dc.subject | Internal Control Environment | en_US |
| dc.subject | Financial Accountability | en_US |
| dc.subject | Savings and Credit Cooperatives (SACCOs) | en_US |
| dc.subject | Uganda | en_US |
| dc.title | Internal Control Environment and Financial Accountability of Savings and Credit Cooperatives in Mid-Western Uganda | en_US |
| dc.type | Article | en_US |
