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Internal controls and financial accountability in a public health sector: An empirical investigation of a local government in Uganda 公共卫生部门的内部控制和财务问责制:对乌干达地方政府的实证调查
Pub Date : 2023-07-31 DOI: 10.5897/ajbm2020.9060
Otieno Ong’unya Gordon, Abbey Kalenzi, Gatkuoth Ruazel Chan Peter
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.
本研究旨在审查内部控制对乌干达GILGHS财务问责制的影响。本研究采用横断面设计。研究结果来自127个保健中心(分析单位)的样本,这些中心的部门主管组成了调查单位。通过问卷调查从受访者那里收集数据,并将他们的回答汇总到相应的医疗中心。采用SPSS进行相关分析和回归分析。随后,研究结果表明,内部控制正向显著预测财务问责制。这意味着GILGHS当局需要加强强有力的内部控制系统,以改善其财务问责制。该研究仅限于横断面研究设计,因此反驳了在其他研究设计背景下的普遍性概率。未来的研究应该从其他研究设计的角度来考虑本研究。此外,本研究是在GILGHS环境下进行的。因此,该研究将内部控制作为乌干达GILGHS财务问责制的基本先决条件。,关键词:内部控制,财务责任,地方政府。
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引用次数: 0
Research landscape on job embeddedness and organizational commitment: A bibliometric study 工作嵌入性与组织承诺的研究前景:文献计量学研究
Pub Date : 2023-06-30 DOI: 10.5897/ajbm2023.9462
Linan Fan, Wei Wu, Hui-Rong Wang, Xiao-Rong Chang, Liusu Yi
We proposed to identify the general situation and trends in the field of job embeddedness (JE) and affective commitment (AC), given the essential role and association between them. Relevant literature was obtained from the Web of Science Core Collection on December 30, 2022. VOSviewer and CiteSpace were used for bibliometric analysis of authors, countries, institutions, journals, co-citation and keywords. A total of 315 literatures were retrieved ultimately. The quantity of literature and citations showed an overall rising trend from 1998 to 2022, with three fluctuations in 2008, 2013 and 2019. The USA was the leading driving force in the research. The collaborative network highlighted that countries, institutions and academic teams had not collaborated enough. Keyword analysis revealed that the mediating role of JE in turnover intention, especially from a psychology and organizational behavior perspective, is a highly discussed topic, with nurses and hotel workers as the main research targets. Research on JE and AC has flourished, but more theoretical and empirical studies should be conducted to further explore this domain. Emphasis should be placed on employee psychology and organizational behavior in future research.
鉴于工作嵌入性(JE)和情感承诺(AC)之间的重要作用和联系,我们提出了工作嵌入性(JE)和情感承诺(AC)领域的一般情况和趋势。相关文献来源于Web of Science Core Collection,时间为2022年12月30日。使用VOSviewer和CiteSpace对作者、国家、机构、期刊、共被引和关键词进行文献计量分析。最终共检索315篇文献。1998 - 2022年,文献量和被引量总体呈上升趋势,2008年、2013年和2019年出现三次波动。美国是这项研究的主要推动力。合作网络强调,国家、机构和学术团队的合作还不够。关键词分析表明,乙脑对离职意向的中介作用,特别是从心理学和组织行为学的角度来看,是一个备受关注的话题,以护士和酒店员工为主要研究对象。关于乙脑和AC的研究已经蓬勃发展,但需要更多的理论和实证研究来进一步探索这一领域。今后的研究重点应放在员工心理和组织行为学方面。
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引用次数: 0
Survival of Ugandas small and medium businesses in a cox model 乌干达中小企业在考克斯模式下的生存
Pub Date : 2023-05-31 DOI: 10.5897/ajbm2023.9452
Muhwezi Keneth, Kiliman Niclous
The government of Uganda came up with the micro, small and medium enterprise policy in 2015 in an effort to support SMEs for sustainable wealth creation and social economic transformation. However, the SMEs sector has grappled with wide ranging challenges and these challenges therefore threaten the survival of SMEs. This study thus investigated factors responsible for the survival of Uganda’s small and medium businesses and was based on the records of the businesses from the survey done by the Uganda Bureau of Statistics. Business survival was measured from the year when the business started operations to the survey year, 2010. A time-to-event approach in a Cox Proportional Hazard Model was adopted in the analysis. There is a minimum of 1 enterprise and a maximum of 23 enterprises that can survive which were considered to exit operation with business survival was 4.85 years. It indicates a low survival rate of Uganda’s businesses. The rate of exit of businesses was significantly higher for businesses located in the central region, those employing a larger number of employees, those owned by non-Ugandans, those not operating as sole proprietorship and those considered not to be innovative. The findings point to a recommendation of scaling up measures aimed at ensuring that the survival levels of businesses in the country improve.
乌干达政府于2015年提出了中小微企业政策,旨在支持中小企业实现可持续的财富创造和社会经济转型。然而,中小企业部门面临着广泛的挑战,因此这些挑战威胁着中小企业的生存。因此,这项研究调查了乌干达中小企业生存的因素,并以乌干达统计局调查的企业记录为基础。从企业开始运营的那一年到调查的2010年,企业生存是衡量的。分析采用Cox比例风险模型中的时间-事件法。能够生存的企业最少1家,最多23家,被认定为退出经营,企业生存期为4.85年。这表明乌干达企业的存活率很低。位于中部地区的企业、雇用大量雇员的企业、非乌干达人所有的企业、非独资经营的企业和被认为没有创新能力的企业的退出率要高得多。调查结果提出了一项建议,即扩大旨在确保该国企业生存水平提高的措施。
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引用次数: 0
Competitive action-response strategies of mobile network operators in sub-Saharan Africa 撒哈拉以南非洲移动网络运营商的竞争性行动-应对战略
Pub Date : 2023-05-31 DOI: 10.5897/ajbm2023.9464
Dike Max, Iddy Judith
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引用次数: 0
Stakeholders resource mobilization and sustainability of government funded agricultural projects in Uganda: A case study of potato projects in Kabale District 乌干达政府资助农业项目的利益相关者资源调动和可持续性:卡巴莱地区马铃薯项目的案例研究
Pub Date : 2023-04-30 DOI: 10.5897/ajbm2023.9454
Moses Agaba, Johnan Turyasingura, Jesse David Kabagambe
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引用次数: 0
Impact of Ethical Leadership and Employee Engagement on Customers’ Perceived Service Quality: A Study of Sri Lankan Public Service 伦理领导和员工敬业度对顾客感知服务质量的影响:斯里兰卡公共服务的研究
Pub Date : 2023-04-19 DOI: 10.47747/jbm.v1i2.1114
Achini Tharanga Wijesekera, R. Lalitha S Fernando
This paper investigates how ethical leader influences employee engagement for enhancing the quality of public service in Sri Lanka while examines their customers’ perception of service quality, employees’ perception of the style of ethical leadership, and the level of employee engagement. For that, two questionnaires were distributed. The first questionnaire was distributed through 500 employees in 83 Divisional Secretaries to identify the level of ethical leadership and employee engagement. The second questionnaire was distributed to 2500 customers to identify the level of service quality. To measure these constructs customized scales were used. The results found that, the customers were generally satisfied with the service provided by the public service. Employees in public service were satisfied with the ethical leadership of their administrators and they engage well. The results indicate that ethical leadership and employee engagement significantly affect customers’ perceived service quality and employee engagement is partially mediates the association between ethical leadership and service quality. This study helps to identify the extent of ethical leadership exhibited by public officers, and how it influences service quality through employee engagement. The findings will help the public service to identify its strengths and weaknesses, and will serve as an important source of feedback to the public service that can be used in decision-making processes to better serve customers. In addition, this paper filled the gap in the literature by addressing the relationship between ethical leadership, employee engagement and customers’ perceived service quality. The empirical findings of this will help to enhance the body of knowledge in the area of service quality. The findings will help to uncover the nature of ethical leadership, and employee engagement in the existing public service in Sri Lanka
本文研究了道德领导如何影响员工敬业度,以提高斯里兰卡的公共服务质量,同时研究了他们的客户对服务质量的看法,员工对道德领导风格的看法,以及员工敬业度的水平。为此,我们发放了两份问卷。第一份调查问卷在83个部门的500名员工中分发,以确定道德领导和员工敬业度的水平。第二份问卷向2500名顾客发放,以确定服务质量水平。为了测量这些构念,我们使用了定制的量表。结果发现,顾客对公共服务机构提供的服务总体满意。公共服务部门的雇员对其行政人员的道德领导感到满意,并且他们参与得很好。结果表明,道德领导和员工敬业度显著影响顾客感知服务质量,员工敬业度在道德领导和服务质量之间起部分中介作用。本研究有助于确定道德领导的程度展示了公职人员,以及它如何影响服务质量通过员工敬业度。调查结果将有助于公共服务部门确定其长处和短处,并将作为向公共服务部门提供反馈的重要来源,可用于决策过程,以便更好地为顾客服务。此外,本文通过解决道德领导、员工敬业度和顾客感知服务质量之间的关系填补了文献的空白。这方面的实证研究结果将有助于提高服务质量领域的知识体系。调查结果将有助于揭示道德领导的本质,以及斯里兰卡现有公共服务中的员工敬业度
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引用次数: 0
Impact of eWOM on The Intention to Choose Green Tourist Destinations for Vietnamese Tourists eWOM对越南游客选择绿色旅游目的地意愿的影响
Pub Date : 2023-04-17 DOI: 10.47747/jbm.v1i2.1061
Trinh Le Tan
This study aims to evaluate how EWOM influences Vietnamese visitors' inclinations to travel to environmentally friendly areas. (Which investigates the theories of source EWOM (EW), Environmental Concern (EC), Travel Motivation (TM), Destination Image (DI), Attitude (ATD), and Subjective Norm (SN) and constructs highly accurate structural models (SEM).Design/methodology/approach – An online survey investigated the influence of EWOM and related parameters on the intention of Vietnamese tourists to pick a green tourist location. Using Google Forms, the minimal sample size for this study will be 197 (n=197). CFA and SEM will be run on the data for testing hypotheses. Reliability statistics of the scale will be conducted by using Cronbach's Alpha, EFA.Findings – The findings of this study will help tourism organizations and marketers in Vietnam recognize that the use of eWOM by travelers in selecting a green travel destination is becoming a significant trend
本研究旨在评估EWOM如何影响越南游客前往环保地区的倾向。研究了客源EWOM (EW)、环境关注(EC)、旅游动机(TM)、目的地形象(DI)、态度(ATD)和主观规范(SN)等理论,构建了高精度的结构模型(SEM)。设计/方法/方法-一项在线调查调查了EWOM和相关参数对越南游客选择绿色旅游地点的意向的影响。使用Google表单,本研究的最小样本量为197 (n=197)。CFA和SEM将在数据上运行以检验假设。量表的信度统计将采用Cronbach's Alpha, EFA进行。研究结果-本研究的结果将帮助越南的旅游组织和营销人员认识到,游客在选择绿色旅游目的地时使用eWOM正在成为一个重要的趋势
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引用次数: 1
The effect of participatory project design on project success in government funded project in Uganda: A case study of parish development in Kabale District 参与式项目设计对乌干达政府资助项目成功的影响:以卡巴莱区教区发展为例
Pub Date : 2023-03-31 DOI: 10.5897/ajbm2022.9427
Johnan Turyasingura, Moses Agaba, Jesse David Kabagambe
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引用次数: 0
An assessment of the impact of quality service on customers satisfaction and loyalty in selected hotels in Tamale Metropolis, Northern Region, Ghana 评估优质服务对加纳北部地区塔马莱大都会选定酒店的顾客满意度和忠诚度的影响
Pub Date : 2023-03-31 DOI: 10.5897/ajbm2022.9398
A. Sulemana, B. Galyuoni, S. Cowther, A. Issah
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引用次数: 0
Lending appraisal and performance of SACCOS in district, Uganda 乌干达地区SACCOS的贷款评估和业绩
Pub Date : 2023-02-28 DOI: 10.5897/ajbm2022.9423
Moses Agaba, Johnan Turyasingura, J. Kabagambe
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引用次数: 1
期刊
African Journal of Business Management
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