ISSN (Online): 2321-3418
server-injected
Economics and Management
Open Access

The Effect of Accountability on Performance of National Water and Sewerage Corporation in Uganda

, , ,
DOI: 10.18535/ijsrm/v10i3.em6· Pages: 3199-3212· Vol. 10, No. 03, (2022)· Published: March 26, 2022
PDF
Views: 572 PDF downloads: 276

Abstract

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.

Keywords

AccountabilityPerformance

References

  1. Acar, M., Guo, C. and Yang, K. (2008). Accountability when hierarchical authority is absent. The American Review of Public Administration.Google Scholar ↗
  2. ACCA. (2005). Managing People. London: Kaplan Publishing.Google Scholar ↗
  3. Adegbite, E.O. (2010). Accounting, Accountability and National Development. Nigerian Accountant, 43(1), pp. 56-64.Google Scholar ↗
  4. Aiken, L.S. and West, S.G. (1991). Multiple regression: Testing and interpreting interactions. Thousand Oaks, CA: Sage.Google Scholar ↗
  5. 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.Google Scholar ↗
  6. 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,Google Scholar ↗
  7. Amin, E.M. (2005). Social science research: conception, methodology and analysis. Kampala: Makerere University Printery.Google Scholar ↗
  8. 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.Google Scholar ↗
  9. Andreas, P.K. (2008). Defining Accountability. Background paper prepared for Aids Accountability International (AAI) workshop on May 12-13, 2008, Stockholm.Google Scholar ↗
  10. Andresson, C. and Emander, C. (2005). The New Auditing Standards in Sweden, Unpublished Bachelor thesis, Goteborg University.Google Scholar ↗
  11. 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.Google Scholar ↗
  12. 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.Google Scholar ↗
  13. ¬¬¬¬¬¬¬¬¬¬¬¬Association of Certified Fraud Examiners (ACFE, 2006). Report to the Nation on Occupational Fraud and Abuse. Austin, Tex.: Association of Certified Fraud Examiners, 2006.Google Scholar ↗
  14. 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.Google Scholar ↗
  15. 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.Google Scholar ↗
  16. Baert, P. (2004). Pragmatism as a philosophy of the social sciences. European Journal of Social Theory, 7, 355–369.Google Scholar ↗
  17. Barnett, V. and Lewis, T. (1994). Outliers in statistical data. New York: Wiley.Google Scholar ↗
  18. Bennett, D.A. (2017). How can I deal with missing data in my study ?, 1–2. http://doi.org/10.1111/j.1467.DOI ↗Google Scholar ↗
  19. Blum, J.R (2017). Public service reforms: Spotlight 10 of the World Bank Report 2017 Washington, DC. World Bank.Google Scholar ↗
  20. 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.Google Scholar ↗
  21. British Columbia Securities Commission. (2012). National Investment Fraud Vulnerability Report.Google Scholar ↗
  22. 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.Google Scholar ↗
  23. Cerini, K. (2016). “Key components of internal control “In bottom – line 13:1 available atGoogle Scholar ↗
  24. Choshen – Hillel, S, Caruso, E.M and Shaw, A. (2020). Research; the downsides of trying to appear ethical. Boston, Harvard Business publishing.Google Scholar ↗
  25. Cohen, L., Manion, L. and Morrison, K. (2000). Research Methods in Education (5th Edition), London: Routledge Falmer.Google Scholar ↗
  26. Committee of Sponsoring Organizations of the Treadway Commission [COSO] (2004). Internal Control Integrated Framework of the American Institute of CPA.Google Scholar ↗
  27. Committee of Sponsoring Organizations of the Treadway Commission COSO (1992). Internal Control-integrated Framework., Coopers and Lybrand, 1-4.Google Scholar ↗
  28. 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.Google Scholar ↗
  29. 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.Google Scholar ↗
  30. Creswell, J W (2014). Research design, qualitative, quantitative, and mixed methods. University of Michigan, SAGE Publications, Inc; 4th edition (March 14, 2013).Google Scholar ↗
  31. 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.Google Scholar ↗
  32. 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.Google Scholar ↗
  33. Donald, K.K. and Delno, L.A. (2009). Proposal and Thesis Writing. An Introduction. Pauline Publications Africa. Nairobi, KenyaGoogle Scholar ↗
  34. Donaldson, L. and Davis, J. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australia Journal of Management, 16(1): 49-65.Google Scholar ↗
  35. 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.Google Scholar ↗
  36. Donaldson, L., Davis, J.H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49–64.Google Scholar ↗
  37. 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.Google Scholar ↗
  38. Dong, Y. and Peng, C.Y.J. (2013). Principled missing data methods for researchers. Springer Plus, 2, 222-239. doi: 10.1186/2193-1801-2-222DOI ↗Google Scholar ↗
  39. Drucker, P.F with Maciariello, J.A. (2008). Management, revised edition. New York: CollinsGoogle Scholar ↗
  40. 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.Google Scholar ↗
  41. Dubnick, M.J. (2005). Accountability and the promise of performance: In search of the mechanisms. Public Performance & Management Review.Google Scholar ↗
  42. Dubnick, M.J. and Frederickson, H. G. (2011). Accountable governance: Problems and promises. New York, NY: M.E. Sharpe.Google Scholar ↗
  43. Esterby-S.M. (1997). Management Research: An Introduction. London: SageGoogle Scholar ↗
  44. European Union (2015). Public internal control systems in the European union:- Principals of public internal control. European union publication.Google Scholar ↗
  45. Fadzil. F. H., Haron. H. &Jantan.M. (2008).„Internal Auditing practices and internal control system‟.Managerial Auditing journal vol. 20 No. 8, 2005.Google Scholar ↗
  46. 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. 134-150Google Scholar ↗
  47. Financial Fraud Research Center (2011). Scams Schemes & Swindles: A Research Review of Consumer Financial Fraud.Google Scholar ↗
  48. 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.pdfGoogle Scholar ↗
  49. 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. 246-251Google Scholar ↗
  50. Gellis, H., Giladi, K., and Friedman, H. (2002). Biblical and Talmudic basis of accounting ethics. The CPA Journal, (Sept.), 11-13.Google Scholar ↗
  51. 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.Google Scholar ↗
  52. 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=2166e32545e1Google Scholar ↗
  53. Grady, P. (1957). Concepts of Internal Controls. The New York ”The Journal of Accountancy, p. 41.Google Scholar ↗
  54. Grant, R.W. and Keohane, R.O. (2005). Accountability and Abuses of Power in World Politics. American Political Science Review 99 (1): 29-43.Google Scholar ↗
  55. Grassing, R. (2002). Measuring Operational Efficiency, A guide for commercial banker. Commercial Lending Review, Vol. 17 No.1.Google Scholar ↗
  56. 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.Google Scholar ↗
  57. 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- 6679190202DOI ↗Google Scholar ↗
  58. 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.Google Scholar ↗
  59. 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.Google Scholar ↗
  60. 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.Google Scholar ↗
  61. 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.Google Scholar ↗
  62. 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.Google Scholar ↗
  63. 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.Google Scholar ↗
  64. Hayes, A.F. (2005). Beyond baron and Kenny: Statistical mediation analysis in the new millennium. Communication Monographs, 76(4), 408-420.Google Scholar ↗
  65. Hayes, A.F. (2009). An introduction to mediation, moderation, and conditional process analysis: A regression-based approach. New York, NY, US: Guilford Press.Google Scholar ↗
  66. 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.pdfGoogle Scholar ↗
  67. 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.pdfGoogle Scholar ↗
  68. Hayes, A.F. (2013) Introduction to Mediation, Moderation, and Conditional Process Analysis: A Regression-Based Approach. New York, NY: Guilford Press; 2013.Google Scholar ↗
  69. 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.Google Scholar ↗
  70. International Journal of Academic Research in Business and Social Sciences. January 2014 Vol. No1 ISSN: 2222-6990Google Scholar ↗
  71. Jensen, M.C. and Meckling, W. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. J. Financ. Econ., 3: 305-360.Google Scholar ↗
  72. 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.Google Scholar ↗
  73. Kakuru, J. (2001). Basic Financial Management , MUBS, Kamapla.Google Scholar ↗
  74. Kakuru, J.B (2001). Financial management; 1st edition, business publishing group, Kampala.Google Scholar ↗
  75. Kayongo, P. (2004). Financial and Entrepreneurial among selected enterprises in Kampala District, MU. Unpublished MBA Dissertation.Google Scholar ↗
  76. 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/10.1080/23311975.2019.1631018DOI ↗Google Scholar ↗
  77. Kim, S.E. and Lee, J.W. (2010). Impact of competing accountability requirements on perceived work performance. The American Review of Public Administration.Google Scholar ↗
  78. Kline, R.B. (2011). Principles and practice of structural equation modeling. New York, NY: Guilford Press.Google Scholar ↗
  79. Koppell, J.G.S. (2005). Pathologies of accountability: ICANN and the challenge of “multiple accountabilities disorder”. Public Administration Review.Google Scholar ↗
  80. Koppell, J.G.S. (2008). Accountability in Global Governance. Paper presented at the Kettering Symposium on Accountability, Dayton, OH.Google Scholar ↗
  81. Kumar, R. (2011). Research Methodology; A step-by-step guide for Beginners (3rd ed.). Thousand Oaks, CA: SAGE Publications Ltd.Google Scholar ↗
  82. Lawrence, S. (2000). The usefulness of ERP systems for effective management” IndustrialGoogle Scholar ↗
  83. Levin, D.M. (1988). The opening of vision: Nihilism and the postmodern situation. London: Routledge Management and Data Systems, 103(9), 34, p. 56.Google Scholar ↗
  84. 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.Google Scholar ↗
  85. 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..Google Scholar ↗
  86. Miller D.K (2007). Documenting Internal Controls from theory to implementation. Available online at http://cocubo.org/pdf/2007/chigo.Google Scholar ↗
  87. 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.Google Scholar ↗
  88. 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.pdfGoogle Scholar ↗
  89. 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.Google Scholar ↗
  90. 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.Google Scholar ↗
  91. 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.Google Scholar ↗
  92. Nakano, Y. (2009). Present, past and future of internal control: A survey of J-SOX Compliance.ABeam Consulting Ltd.Google Scholar ↗
  93. 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.orgGoogle Scholar ↗
  94. National water and sewerage corporation (2021). Integrated annual report.Google Scholar ↗
  95. National Water and Sewerage Corporation. Corporate Plan 2021-2024 and Annual targets 2021-2026Google Scholar ↗
  96. 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).Google Scholar ↗
  97. 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.Google Scholar ↗
  98. 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.Google Scholar ↗
  99. Nkata, A. (2004). Measurement of performance in organizations. International Journal of Operations and Production, Vol. 23 No. 2, pp 213-24.Google Scholar ↗
  100. 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 UgandaGoogle Scholar ↗
  101. 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) 845–852Google Scholar ↗
  102. 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.Google Scholar ↗
  103. 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.Google Scholar ↗
  104. 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% 3DmfrGoogle Scholar ↗
  105. 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.Google Scholar ↗
  106. 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.Google Scholar ↗
  107. Pallant, J. (2010). SPSS survival manual: A step by step guide to data analysis using SPSS (4th ed.). New York, NY: Open University Press.Google Scholar ↗
  108. Rabovsky, T.M. (2012). Accountability in higher education: Exploring impacts on state budgetsGoogle Scholar ↗
  109. Ratcliffe, T.A. and Landes, C.E. (2009). Understanding Internal Control and Internal Control Services. New York: American Institute of Certified Public Accountants, Inc.Google Scholar ↗
  110. 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.Google Scholar ↗
  111. 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.Google Scholar ↗
  112. 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.Google Scholar ↗
  113. Saunders, M.N.K., Lewis, P. and Thornhill, A. (2009). Research Methods for Business Students (5th Edi).London Pearson Education.Google Scholar ↗
  114. Schafer, J.L. (1999). Multiple imputation: a primer. Statistical Methods in Medical Research, 8(1), 3-15. doi: 10.1177/096228029900800102DOI ↗Google Scholar ↗
  115. 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/a0018082DOI ↗Google Scholar ↗
  116. Shanmugam, J.K., Haat, M.H. and Ali, A. (2012). The Impact of Internal Control on theGoogle Scholar ↗
  117. Performance of Small and Medium Enterprise: Malaysian Evidence. Presented atGoogle Scholar ↗
  118. the 2012 SIBR Conference on Interdisciplinary Business and Economics Research,Google Scholar ↗
  119. th-9th June 2012, BangkokGoogle Scholar ↗
  120. 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.Google Scholar ↗
  121. a. Strategy for the Development of Nigeria’s Economy. International Journal of Economic and Development Issues, 8(1&2), pp. 118-129.Google Scholar ↗
  122. Tabachnick, B.G. and Fidell, L.S. (2007). Using multivariate statistics (5th ed.). Boston, MA: Allyn and Bacon/Pearson Education.Google Scholar ↗
  123. 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.Google Scholar ↗
  124. The International Federation of Accountants, IFAC (2001). committee governance in the public sector; a governing body perspective(International public sector study 13), New York.Google Scholar ↗
  125. Tran T.B. (2014). The cycle of transparency, accountability, corruption, and administrative performance: evidence from Vietnam.Google Scholar ↗
  126. 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),Google Scholar ↗
  127. 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.Google Scholar ↗
  128. Tuli, F. (2011). The basic Distinction between Qualitative and Quantitative Research in Social Science., (2), 65384.Google Scholar ↗
  129. Van Horne, J.C. (2002). Financial Management and Policy. 12th Ed. Prentice-Hall: London.Google Scholar ↗
  130. 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-Google Scholar ↗
  131. 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.Google Scholar ↗
  132. Yang, K. (2012). Further Understanding Accountability in Public Organizations: Actionable Knowledge and the Structure–Agency Duality. Administration & Society.Google Scholar ↗
  133. Yee, B.T. (2015). California state controller’s office, internal control guidelineGoogle Scholar ↗
  134. Yermack, D. (1996). Higher market valuations of companies with a small board of directors. Journal of Financial Economics, 40, 185-211.Google Scholar ↗
  135. Rorty, R. (1998). Truth and progress. Cambridge: Cambridge University Press.Google Scholar ↗
  136. National Water and Sewerage Corporation (NWSC) Corporate Plan (2021-2024)Google Scholar ↗
Author details
Jasper Abas Olwol
College of Economics and Management, Kampala International University
✉ Corresponding Author
ORCID ↗
👤 View Profile →
Eliab Byamukama Mpora
College of Economics and Management, Kampala International University
ORCID ↗
👤 View Profile →
Isaac Newton Kayongo
College of Economics and Management, Kampala International University
👤 View Profile →🔗 Is this you? Claim this publication
Benson Tukundane
College of Economics and Management, Kampala International University.
ORCID ↗
👤 View Profile →🔗 Is this you? Claim this publication