TITLE:
Enhancing Organisational Performance through Budget Execution and Internal Control Systems: Evidence from the Parliamentary Commission of Uganda
AUTHORS:
Justine Kalembe, Nazarious Rukanyangira, Regis Zombeire
KEYWORDS:
Budget Execution, Internal Control Systems, Organisational Performance, Public Financial Management, Legislative Oversight
JOURNAL NAME:
Open Journal of Business and Management,
Vol.14 No.1,
January
20,
2026
ABSTRACT: This study examines the role of budget execution in enhancing internal control systems and improving organisational performance within the Parliament of Uganda. Anchored in Public Financial Management (PFM) theory and Agency Theory, the research adopts a mixed methods approach, integrating quantitative surveys (n = 188) and qualitative interviews with key informants, including finance officers, auditors, and parliamentary administrative staff. Findings reveal a strong positive correlation between budget execution and organisational performance (r = 0.678, p