TITLE:
Accounting Ethics and Quality of Financial Reporting: A Case of District Local Governments in Northern Uganda
AUTHORS:
Oweka Simon, Sister Stella Kanyunyuzi
KEYWORDS:
Accounting, Financial Reporting, Accounting Ethics and Local Governments
JOURNAL NAME:
Open Journal of Business and Management,
Vol.13 No.4,
July
9,
2025
ABSTRACT: This study examines the link between accounting ethics and the quality of financial reporting in district local governments in Northern Uganda, with a particular focus on management policy as a mediating factor. In Uganda’s decentralized governance framework, financial reporting is essential for promoting transparency, accountability, efficient resource use, and effective service delivery. Nevertheless, many districts in Northern Uganda continue to grapple with issues such as corruption, expenditure misclassification, and failure to adhere to accounting standards. Grounded in Accounting and Agency theories, the study investigates how ethical principles namely Integrity, Objectivity, Compliance with standards as well as Professional competence influence the Accuracy, Transparency, Objectivity, and Relevance of financial reporting. Employing a case study design, the study will gather both qualitative and quantitative data from five selected districts in the Acholi and Lango sub-regions. The findings are expected to guide stakeholders on how ethical accounting behavior, supported by sound management policies, can strengthen public financial management and foster sustainable development in line with Uganda’s Vision 2040. While the study faces challenges such as non-random sampling and reliance on self-reported information, it provides valuable insights for enhancing governance and accountability at the local government level.