The Effect of Accountability on Performance of National Water and Sewerage Corporation in Uganda
Downloads
The paper confirms that the effect of accountability on performance of national water and sewerage corporation in Uganda. Accountability can increase performance of an organization through implementing mechanisms which improve performance of individuals in those organizations. Such mechanisms include performance appraisals and specification of duties and responsibilities for each individual employee. The study was guided by objective to examine the effect of accountability on performance of national water and sewerage corporation in Uganda.
The study adopted a descriptive correlational and cross-sectional survey design, involving mainly a quantitative approach and supplemented with a qualitative approach. The model is statistically significant, implying that all the three constructs of accountability taken together significantly affect performance of NWSC (F=64.119, sig. = 0.000). These results imply that, there are many other factors which influence performance of NWSC, other than accountability. According to the findings of this study, components like transparency significantly improve performance of an organization. In order to improve accountability and eventually the performance of the entire organization, management should put more emphasis on implementation of the control environment component of internal controls.
Downloads
Acar, M., Guo, C. and Yang, K. (2008). Accountability when hierarchical authority is absent. The American Review of Public Administration.
ACCA. (2005). Managing People. London: Kaplan Publishing.
Adegbite, E.O. (2010). Accounting, Accountability and National Development. Nigerian Accountant, 43(1), pp. 56-64.
Aiken, L.S. and West, S.G. (1991). Multiple regression: Testing and interpreting interactions. Thousand Oaks, CA: Sage.
Aine, K. (2015, August 02). NWSC Wins Another Prestigious Award. Chimp Reports. Journal of Public Administration Research and Theory, 22, 675-700. Retrieved from http://www.chimpreports.com/nwsc-wins-another-prestigious-award/and institutional spending patterns.
Alfred P. Rovai, Jason D. Baker, Michael K. Ponton (2013).Social Science Research Design and Statistics: A Practitioner's Guide to Research Methods and IBM SPSS, Water tree Press LLC, 2013,
Amin, E.M. (2005). Social science research: conception, methodology and analysis. Kampala: Makerere University Printery.
Amudo, A. and Inanga, E.L. (2009). Evaluation of Internal Control Systems: A Case Study from Uganda. International Research Journal of Finance and Economics, (27) 124-144.
Andreas, P.K. (2008). Defining Accountability. Background paper prepared for Aids Accountability International (AAI) workshop on May 12-13, 2008, Stockholm.
Andresson, C. and Emander, C. (2005). The New Auditing Standards in Sweden, Unpublished Bachelor thesis, Goteborg University.
Appah, E. and Coleman, A. (2009). “New system of public sector budgeting: a technique &strategy for development of Nigeria's economy”. International journal of economic & development issues, 8(1 & 2): 118-129.
Aramide and Bashir (2015). The Effectiveness of Internal Control System and Financial Accountability at Local Government Level In Nigeria. International Journal Of Research In Business Management, 3 (8), 2347-4572.
¬¬¬¬¬¬¬¬¬¬¬¬Association of Certified Fraud Examiners (ACFE, 2006). Report to the Nation on Occupational Fraud and Abuse. Austin, Tex.: Association of Certified Fraud Examiners, 2006.
Auditor general (2018) ,Report of the Auditor general on the financial statements of the National water and sewerage corporation for the year ended 30th June ,2018.
Auditor General’s Report (2018). Report of the Auditor-General to Parliament for the Financial Year ended 30th June 2018. Office of the Auditor General Uganda.
Baert, P. (2004). Pragmatism as a philosophy of the social sciences. European Journal of Social Theory, 7, 355–369.
Barnett, V. and Lewis, T. (1994). Outliers in statistical data. New York: Wiley.
Bennett, D.A. (2017). How can I deal with missing data in my study ?, 1–2. http://doi.org/10.1111/j.1467.
Blum, J.R (2017). Public service reforms: Spotlight 10 of the World Bank Report 2017 Washington, DC. World Bank.
Boakye, E.O (2016). The role of internal control in the public sector.A case study of Edweso government hospital. Uploaded on research gate on 03 August 2016.Available at https://www.researchgate .net/publication/305807436.
British Columbia Securities Commission. (2012). National Investment Fraud Vulnerability Report.
Brititci et al, (2005). Measuring and managing performance in extended enterprises. International Journal of Operations and production Management, vol.25 No.4, pp. 333-53.
Cerini, K. (2016). “Key components of internal control “In bottom – line 13:1 available at
Choshen – Hillel, S, Caruso, E.M and Shaw, A. (2020). Research; the downsides of trying to appear ethical. Boston, Harvard Business publishing.
Cohen, L., Manion, L. and Morrison, K. (2000). Research Methods in Education (5th Edition), London: Routledge Falmer.
Committee of Sponsoring Organizations of the Treadway Commission [COSO] (2004). Internal Control Integrated Framework of the American Institute of CPA.
Committee of Sponsoring Organizations of the Treadway Commission COSO (1992). Internal Control-integrated Framework., Coopers and Lybrand, 1-4.
Cornish, F. and Ghosh, R. (2007). “The necessary contradictions of ‘community-led’ health promotion: A case study of HIV prevention in an Indian red light district”. Social Science & Medicine, 64, 496–507.
Cornish, F. and Gillespie, A. (2009). A Pragmatist Approach to the Problem of Knowledge in Health Psychology”. Journal of Health Psychology, Vol 14(6) 800–809.
Creswell, J W (2014). Research design, qualitative, quantitative, and mixed methods. University of Michigan, SAGE Publications, Inc; 4th edition (March 14, 2013).
Culture Partners (2021). How Higher Workplace Accountability Bolsters Organizational Achievement. Online resource, available at https://culture.io/how-higher-workplace-accountability-bolsters-organizational-achievement/?pil=landed.
Dineshkumar, S. and Kogulacumar, P. (2013). Internal Control System and Its Impact on the Performance of the Sri Lanka Telecom Limited in Jaffna District. International Journal of Advanced Computer Technology, 2, 56-64.
Donald, K.K. and Delno, L.A. (2009). Proposal and Thesis Writing. An Introduction. Pauline Publications Africa. Nairobi, Kenya
Donaldson, L. and Davis, J. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australia Journal of Management, 16(1): 49-65.
Donaldson, L., Davis, J.H. (1989). CEO governance and shareholder returns: Agency theory or stewardship theory. Paper presented at the annual meeting of the Academy of Management, Washington, DC.
Donaldson, L., Davis, J.H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49–64.
Donaldson, L., Davis, J.H. (1994). Potential contributions of organizational behavior to the study of family-owned businesses. Family Business Review, 7(2), 109–131.
Dong, Y. and Peng, C.Y.J. (2013). Principled missing data methods for researchers. Springer Plus, 2, 222-239. doi: 10.1186/2193-1801-2-222
Drucker, P.F with Maciariello, J.A. (2008). Management, revised edition. New York: Collins
Dubihlela, J. and Nqala, L. (2017). Internal Control systems and the Risk Performance Characterizing Small and Medium manufacturing Firms in the Cape Metropole. International Journal of Business and Management Studies. 9(2):88-103.
Dubnick, M.J. (2005). Accountability and the promise of performance: In search of the mechanisms. Public Performance & Management Review.
Dubnick, M.J. and Frederickson, H. G. (2011). Accountable governance: Problems and promises. New York, NY: M.E. Sharpe.
Esterby-S.M. (1997). Management Research: An Introduction. London: Sage
European Union (2015). Public internal control systems in the European union:- Principals of public internal control. European union publication.
Fadzil. F. H., Haron. H. &Jantan.M. (2008).„Internal Auditing practices and internal control system‟.Managerial Auditing journal vol. 20 No. 8, 2005.
Feyisayo, K.A and Odunayo, M.O. (2019). Internal Control System and Financial Accountability: An Investigation of Nigerian South-Western Public Sector. Acta Universitatis Danubius, Vol. 15, No. 1/2019, pp. 134-150
Financial Fraud Research Center (2011). Scams Schemes & Swindles: A Research Review of Consumer Financial Fraud.
Firestone, W.A. (2017). Meaning in Method : The Rhetoric of Quantitative and Qualitative Research, 16(7), 16–21. Retrieved from https://www.jstor.org/stable/pdf/1174685.pdf
Freeman1984 Freeman, R.E (1998). A stakeholder theory of the modern corporation, in Pincus L.B (Ed), Perspectives in business ethics, McGraw Hill, Singapore, pp. 246-251
Gellis, H., Giladi, K., and Friedman, H. (2002). Biblical and Talmudic basis of accounting ethics. The CPA Journal, (Sept.), 11-13.
Gilmour, J. B. and Lewis, D.E. (2006). Does performance budgeting work? An examination of the office of management and budget’s PART scores. Public Administration Review, 66, 742-752.
Gleeson, B. (2016). Why Accountability Is Critical For Achieving Winning Results. Online resource, available at https://www.forbes.com/sites/brentgleeson/2016/12/08/why- accountability-is-critical-for-achieving-winning results/?sh=2166e32545e1
Grady, P. (1957). Concepts of Internal Controls. The New York ”The Journal of Accountancy, p. 41.
Grant, R.W. and Keohane, R.O. (2005). Accountability and Abuses of Power in World Politics. American Political Science Review 99 (1): 29-43.
Grassing, R. (2002). Measuring Operational Efficiency, A guide for commercial banker. Commercial Lending Review, Vol. 17 No.1.
Hair, J. F., Ringle, C. M. and Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139–151.
Hair, J., Ringle, C. and Sarstedt, M. (2011a). PLS-SEM: Indeed a Silver Bullet. The Journal of Marketing Theory and Practice, 19, 139-152. doi: 10.2753/MTP1069- 6679190202
Hair, J.F., Black, W.C., Babin, B. J. and Anderson, R.E. (2010). Multivariate data analysis(7th ed.). Upper Saddle River, New Jersey: Prentice Hall.
Hair, J.F., Black, W.C., Babin, B.J., Anderson, R.E. (2010). Multivariate data analysis (7th ed.). Upper Saddle River, NJ: Pearson Prentice Hall.
Hair, J.F., Hult, G.T.M., Ringle, C.M. and Sarstedt, M. (2014a).A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks: Sage Publications.
Hair, J.F., Ringle, C.M. and Sarstedt, M. (2011b). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 18, 139-152.
Hair, J.F., Sarstedt, M., Ringle, C.M. and Mena, J.A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40, 414-433.
Han, Y. and Hong, S. (2019). The Impact of Accountability on Organizational Performance in the U.S. Federal Government: The Moderating Role of Autonomy. Review of Public Personnel Administration, 39(1), 3–23.
Hayes, A.F. (2005). Beyond baron and Kenny: Statistical mediation analysis in the new millennium. Communication Monographs, 76(4), 408-420.
Hayes, A.F. (2009). An introduction to mediation, moderation, and conditional process analysis: A regression-based approach. New York, NY, US: Guilford Press.
Hayes, A.F. (2012). PROCESS: A versatile computational tool for observed variable mediation, moderation and conditional process modelling [White paper]. Retrieved from http://www.afhayes.com/public/process2012.pdf
Hayes, A.F. (2012). PROCESS: A versatile computational tool for observed variable mediation,moderation, and conditional process modeling [White paper]. Retrieved from http://www.afhayes.com/ public/process2012.pdf
Hayes, A.F. (2013) Introduction to Mediation, Moderation, and Conditional Process Analysis: A Regression-Based Approach. New York, NY: Guilford Press; 2013.
Hayes, A.F. (2018). Introduction to mediation, moderation, and conditional process analysis: A regression-based approach (2nd Edition). New York: Guilford Press.https//cerimicandassociates.com/wp-context/upload/2006/12/bottom-line-volume,13pdf. Retired 12 February 2020.
International Journal of Academic Research in Business and Social Sciences. January 2014 Vol. No1 ISSN: 2222-6990
Jensen, M.C. and Meckling, W. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. J. Financ. Econ., 3: 305-360.
Johnston, R. and Pongatichat, P. (2008). Managing the Tension Between Performance Measurement and Strategy, copying strategies. International Journal of Operations and Production Management, Vol.28 No.10 pp.941-67.
Kakuru, J. (2001). Basic Financial Management , MUBS, Kamapla.
Kakuru, J.B (2001). Financial management; 1st edition, business publishing group, Kampala.
Kayongo, P. (2004). Financial and Entrepreneurial among selected enterprises in Kampala District, MU. Unpublished MBA Dissertation.
Khan, S.N., Rai I.H., Shafique -Ur-Rehman, Qasim M.M., Ali, E.I.E. and Numan, M. (2019). The mediating role of innovation between corporate governance and organizational performance: Moderating role of innovative culture in Pakistan textile sector. Cogent Business & Management, Taylor & Francis, Abingdon, Vol. 6, pp. 1-23, http://dx.doi.org/10.1080/23311975.2019.1631018
Kim, S.E. and Lee, J.W. (2010). Impact of competing accountability requirements on perceived work performance. The American Review of Public Administration.
Kline, R.B. (2011). Principles and practice of structural equation modeling. New York, NY: Guilford Press.
Koppell, J.G.S. (2005). Pathologies of accountability: ICANN and the challenge of “multiple accountabilities disorder”. Public Administration Review.
Koppell, J.G.S. (2008). Accountability in Global Governance. Paper presented at the Kettering Symposium on Accountability, Dayton, OH.
Kumar, R. (2011). Research Methodology; A step-by-step guide for Beginners (3rd ed.). Thousand Oaks, CA: SAGE Publications Ltd.
Lawrence, S. (2000). The usefulness of ERP systems for effective management” Industrial
Levin, D.M. (1988). The opening of vision: Nihilism and the postmodern situation. London: Routledge Management and Data Systems, 103(9), 34, p. 56.
Meintjes, A.F. (2013). A strategic communication approach to managing stakeholder relationships according to the king report on governance. Unpublished thesis for the award of DCom communication management of the University of Pretoria.
Mertler, C.A. and Vannatta, R.A. (2005). Advanced and multivariate statistical methods: Practical application and interpretation. 3rd Edition, Glendale, CA: Pyrczak Publishing, Los Angeles..
Miller D.K (2007). Documenting Internal Controls from theory to implementation. Available online at http://cocubo.org/pdf/2007/chigo.
Moynihan, D.P. and Ingraham, P.W. (2003). Look for the silver lining: When performance based accountability systems work. Journal of Public Administration Research and Theory, 13, 469-490.
Mugisha, S. and Berg,V.S. (2006). Turning Around Struggling State-Owned Enterprises in Developing Countries: The Case of NWSC-Uganda. Retrieved from http://warrington.ufl.edu/centers/purc/purcdocs/papers/0636_Mugisha_Turning_Around_Struggling.pdf
Mugobya, J.B. (2016). Board Roles and Performance of National Water and Sewerage Corporation (NWSC) in Uganda. Unpublished Master of Public Administration and Management Thesis, Uganda Technology and Management University, Kampala Uganda.
Muhairwe, W.T. (2011, October 26). The Turnaround Account: Reforming the National Water and Sewerage Corporation: Presentation at the OECD Global Forum on environment, Paris, France. Retrieved from http://www.oecd.org/environment/resources/49012637.pdf.
Muraleetharan, P. (2011). Implications of Risk Assessment on the Performance of Public Sector Organizations—A Study of the Jaffna District. Open University of Sri Lanka.
Nakano, Y. (2009). Present, past and future of internal control: A survey of J-SOX Compliance.ABeam Consulting Ltd.
Nantunda, L and Ddungu, L. (2018). Does Detective Financial Control Influence Enrolment as a Performance Indicator of Private Investment in Secondary Education. Ugandan Internal Stakeholders’ Qualitative Perspective. Public Policy and Administration Research. Vol.8, No.3. www.iiste.org
National water and sewerage corporation (2021). Integrated annual report.
National Water and Sewerage Corporation. Corporate Plan 2021-2024 and Annual targets 2021-2026
Ndifon, E., Patrick, E. (2014). Impact of internal control activities on Financial performance of Tertiary Institutions in Nigeria. Journal of Economics and Sustainable Development, 5 (6).
Neely, A. and Kennerly, M. (2002). A framework of factors affecting the evolution performance measurement systems, International Journal of Operations and Production, Vol. 23 No. 2, pp 213-24.
Njiru, D. (2016). The effect of internal controls on financial performance of public water companies in Kenya. Unpublished Master of Science in Finance and Accounting Thesis of KCA University, Kenya.
Nkata, A. (2004). Measurement of performance in organizations. International Journal of Operations and Production, Vol. 23 No. 2, pp 213-24.
Ntongo, V. (2012). Internal Controls, Financial Accountability and Service Delivery in Private Health Providers of Kampala District. Unpublished Master of Business Administration, Makerere University Kampala Uganda
Nusa, M., Sri, M., Soerja, M.D. and Bambang P. (2020). The Role of Financial Management Accountability in Enhancing Organizational Performance in Indonesia. Journal of Asian Finance, Economics and Business Vol 7 No 12 (2020) 845–852
Nyakundi, D., Nyamita, M. and Tinega, T. (2014). Effect of Internal Control Systems on Financial Performance of Small and Medium Scale Business Enterprises in Kisumu City, Kenya. International Journal of Social Sciences and Entrepreneurship, 1(11), 1-15.
Okoh, L. and Ohwoyibo, O. (2010). Public Accountability: Vehicle for Socio-Economic Development of Nigeria. International Journal of Investment and Finance, 3(1&2), pp. 145-149.
Onwuegbuzie, A.J. (2004). Mixed methods research: A research paradigm whose time has come. Retrieved from; http://edr.sagepub.com/content/33/7/14.short%3Frss%3D1%26ssource% 3Dmfr
Opio-Lukone, V. (2004). Uganda's experience with public sector reform.Keynote address at the 9th Annual Commonwealth Advanced Seminar. The 9th Annual Commonwealth Advanced Seminar. New-Zealand.
Oseifuah, E.K. and Gyekye, A.B. (2013). Internal control in small and microenterprises in the Vhembe district, Limpopo province, South Africa. European Scientific Journal, 19(4), 241- 451.
Pallant, J. (2010). SPSS survival manual: A step by step guide to data analysis using SPSS (4th ed.). New York, NY: Open University Press.
Rabovsky, T.M. (2012). Accountability in higher education: Exploring impacts on state budgets
Ratcliffe, T.A. and Landes, C.E. (2009). Understanding Internal Control and Internal Control Services. New York: American Institute of Certified Public Accountants, Inc.
Rikhardsson, P., Best, P. and Juhl-Christensen, C. (2006). Sarbanes-Oxley compliance, internal control and ERP systems: Automation and the case of mySAP ERP. Accounting Research Group working paper series, Aarhus School of Business, University, Aarhus, Denmark, Department of Finance, 1-20.
Rovai, A.P., Baker, J.D. and Ponton, M.K. (2013). Social science research design and statistics: A practitioner's guide to research methods and IBM SPSS (2nd ed.). Chesapeake, VA: Water tree Press LLC.
Sanusi and Mustapha (2015). The Effectiveness of Internal Control Systems and Financial Accountability at Local Government in Nigeria. International Journal of Research in Business Management, 3 (8), 1-6.
Saunders, M.N.K., Lewis, P. and Thornhill, A. (2009). Research Methods for Business Students (5th Edi).London Pearson Education.
Schafer, J.L. (1999). Multiple imputation: a primer. Statistical Methods in Medical Research, 8(1), 3-15. doi: 10.1177/096228029900800102
Schlomer, G.L., Bauman, S. and Card, N.A. (2010). Davidson st practices for missing data management in counseling psychology. [doi:10.1037/a0018082]. Journal of Counseling Psychology, 57, 1-10.doi: 10.1037/a0018082
Shanmugam, J.K., Haat, M.H. and Ali, A. (2012). The Impact of Internal Control on the
Performance of Small and Medium Enterprise: Malaysian Evidence. Presented at
the 2012 SIBR Conference on Interdisciplinary Business and Economics Research,
th-9th June 2012, Bangkok
Shanmugam, J.K., Haat, M.H.C. and Ali, A. (2012). An Exploratory Study of Internal Control and Fraud Prevention Measures in SMEs. International Journal of Business Research and Management, 3(2) 90-099.
a. Strategy for the Development of Nigeria’s Economy. International Journal of Economic and Development Issues, 8(1&2), pp. 118-129.
Tabachnick, B.G. and Fidell, L.S. (2007). Using multivariate statistics (5th ed.). Boston, MA: Allyn and Bacon/Pearson Education.
Thanh, N.C. and Thanh, L. (2015). The Interconnection Between Interpretivist Paradigm and Qualitative Methods in Education Opposition with. American Journal of Educational Science, 1(2), 24–27.
The International Federation of Accountants, IFAC (2001). committee governance in the public sector; a governing body perspective(International public sector study 13), New York.
Tran T.B. (2014). The cycle of transparency, accountability, corruption, and administrative performance: evidence from Vietnam.
Tran, Y.T., Nguyen, N.P. and Hoang, T.C. (2021). The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam. Journal of Accounting and Public Policy, 40(1),
Tsafack, N.N.K. (2018). Accountability and Employee Performance. A Case Study: Bambuiy Engineering Services and Techniques (B.E.S.T) SARL. Unpublished MBA Thesis, Centria University of Applied Sciences.
Tuli, F. (2011). The basic Distinction between Qualitative and Quantitative Research in Social Science., (2), 65384.
Van Horne, J.C. (2002). Financial Management and Policy. 12th Ed. Prentice-Hall: London.
Vasilachis de Gialdino, Irene (2011). Ontological and Epistemological Foundations of Qualitative Research [85 paragraphs]. Forum Qualitative Sozialforschung / Forum. Qualitative Social Research, 10(2), Art.30http://nbn-resolving.de/urn:nbn:de:0114- fqs0902307 http://nbn-
Verardi, V. and Croux, C. (2008).Robust regression in Stata. Available at SSRN 1369144. work performance. The American Review of Public Administration, 40, 100-118.
Yang, K. (2012). Further Understanding Accountability in Public Organizations: Actionable Knowledge and the Structure–Agency Duality. Administration & Society.
Yee, B.T. (2015). California state controller’s office, internal control guideline
Yermack, D. (1996). Higher market valuations of companies with a small board of directors. Journal of Financial Economics, 40, 185-211.
Rorty, R. (1998). Truth and progress. Cambridge: Cambridge University Press.
National Water and Sewerage Corporation (NWSC) Corporate Plan (2021-2024)
Copyright (c) 2022 International Journal of Scientific Research and Management
This work is licensed under a Creative Commons Attribution 4.0 International License.
