Department of Finance and Accounting

Permanent URI for this communityhttps://umispace.umi.ac.ug/handle/20.500.12305/274

Browse

Browsing Department of Finance and Accounting by Author "Avutia, Dickson"

Filter results by typing the first few letters
Now showing 1 - 1 of 1
  • Thumbnail Image
    Item
    The effects of budget management on project performance in public institutions: A case study of Uganda National Council for Science and Technology.
    (Uganda Management Institute, 2010-03) Avutia, Dickson
    This study investigated the effects of budget management on project performance in UNCST by examining the three budget management dimensions namely: budget participation, budget information and budget controls and the moderator variable was hypothesized as development partner policy influence on the relationship between the study variables. The study was guided by four specific objectives, research questions, and research hypotheses. A triangulated case study design was used to collect data from respondents using both qualitative and quantitative data collection techniques. The study sample size was 112 comprised of management staff, finance, accounts and procurement staff, technical, administration and support staff. The response rate for the staff was 81% and the survey instrument had an overall reliability coefficient of 0.974 which indicated high reliability. Data analysis used descriptive statistics, factor analysis, correlation, and regression statistics. The study established that each of the budget management dimensions had an effect on project performance in UNCST during the period 2001 to 2008. The study then concluded that the inability to identify project costs, and utilize financial resources on time may have been influenced by weaknesses in: budget participation; budget information; budget controls and development partner policies may have adversely affected the performance of projects. The study recommends bottom-up approach in budgeting, sharing of detailed budget information with staff and improving budgetary controls through enforcing institution guidelines. The study further recommends adoption of good development partner and government of Uganda procedures such as procurement planning and timely accountability to improve on reporting time.