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World Bank (2023). Enhancing Fiscal Transparency through Digital Public Financial Management in Africa. World Bank.

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• 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