African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4137

Full Length Research Paper

Internal control practices and health service delivery in local governments of Uganda

Catherine Asiimwe
  • Catherine Asiimwe
  • Internal Audit Department, Uganda National Roads Authority, Kampala, Uganda.
  • Google Scholar
David Namanya
  • David Namanya
  • Department of Accounting and Finance, Business School, Makerere University, Kampala, Uganda.
  • Google Scholar
Geoffrey Nuwagaba
  • Geoffrey Nuwagaba
  • Department of Accounting and Finance, Business School, Makerere University, Kampala, Uganda.
  • Google Scholar


  •  Received: 02 February 2021
  •  Accepted: 29 June 2021
  •  Published: 30 June 2021

Abstract

The main aim of this study was to examine the extent to which internal control practices affected health service delivery in Rukungiri District. The research adopted a case study design using both quantitative and qualitative approaches. The target population was 140 key stakeholders that lived and worked in Rukungiri District and a sample size of 104 was drawn from the target population. Our findings from the descriptive statistics, interviews conducted from key stakeholders and documentary reviews revealed a positive and significant relationship between internal control practices and health service delivery in Rukingiri District. The regression analysis results also indicated a modest model fit with adjusted r square of 0.137 which implies that about 14% variation in health service delivery was predictable by internal control practices, while the remaining 86% is explainable by other factors.

 

Key words: Internal control practices, health services, Local government.