TITLE:
Financial Accountability and Budgetary Control in Uganda’s Parliamentary Commission: Evidence from a Mixed Methods Study
AUTHORS:
Justine Kalembe, Nazarious Rukanyangira, Regis Zombeire
KEYWORDS:
Financial Accountability, Budgetary Control, Public Financial Management, Governance, Uganda, Parliamentary Commission
JOURNAL NAME:
Open Journal of Business and Management,
Vol.14 No.1,
January
23,
2026
ABSTRACT: This study investigates the relationship between financial accountability and budgetary control within Uganda’s Parliamentary Commission, a pivotal institution in democratic governance and fiscal oversight. Anchored in Public Financial Management (PFM) and Agency Theories, the study employed a mixed methods design, integrating quantitative surveys (n = 180) with qualitative key informant interviews (n = 12). Findings revealed a strong and statistically significant positive correlation (r = 0.612, p