African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4188

Full Length Research Paper

Internal controls and financial accountability in a public health sector: An empirical investigation of a local government in Uganda

Gordon Otieno Ong’unya
  • Gordon Otieno Ong’unya
  • Department of Business, Faculty of Humanities, Business and Management, Busoga University, Uganda.
  • Google Scholar
Kalenzi Abbey
  • Kalenzi Abbey
  • Department of Economics and Management, Faculty of Management Sciences, Busitema University, Uganda.
  • Google Scholar
Peter Gatkuoth Ruazel Chan
  • Peter Gatkuoth Ruazel Chan
  • Central Processing Facility, Production Department, SUDD Petroleum Operating Company Limited, South Sudan.
  • Google Scholar

  •  Received: 25 June 2020
  •  Accepted: 21 April 2021
  •  Published: 31 July 2023


This study aimed at examining the influence of internal controls on financial accountability in GILGHS, Uganda. The study’s research design was cross-sectional. The study findings were derived from a sample of 127 health centers (unit of analysis), whose heads of department formed unit of inquiry. Data were amassed from respondents through questionnaires and their responses were aggregated to their corresponding health centers. SPSS was utilized to execute correlation and regression analysis. Subsequently, the findings demonstrated that internal controls positively and significantly predicted financial accountability. The implication is that GILGHS authorities need to reinforce a strong-willed internal control system to improve their financial accountability. The study was restricted to cross-sectional research design hence refuted the probability of generality in the context of other research designs. Future studies should consider this study within the perspective of other study designs. Besides, this study was carried out within the setting of GILGHS. Thus, the study appendage internal controls as an essential antecedent to financial accountability in GILGHS, Uganda.


Key words: Internal controls, financial accountability, local government.