Oversight mechanisms and public accountability in an emerging economy
Public accountability is essential in ensuring proper utilization of public resources. Despite its key role, gaps continue to be observed at the global and local level in various countries which depict that public accountability has not been given adequate attention in the application of public reso...
Saved in:
| Main Authors: | , , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-12-01
|
| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2507216 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850154229196390400 |
|---|---|
| author | Christopher N. Makanga Laura K. Orobia Twaha K. Kaawaase Isaac N. Nabeta Rachel K. Mindra John C. Munene |
| author_facet | Christopher N. Makanga Laura K. Orobia Twaha K. Kaawaase Isaac N. Nabeta Rachel K. Mindra John C. Munene |
| author_sort | Christopher N. Makanga |
| collection | DOAJ |
| description | Public accountability is essential in ensuring proper utilization of public resources. Despite its key role, gaps continue to be observed at the global and local level in various countries which depict that public accountability has not been given adequate attention in the application of public resources. Some previous scholars have drawn attention to the role of oversight mechanisms in public accountability. On the other hand, however, some scholars have indicated that there are still limited studies especially in emerging economies that have given consideration to the role of oversight mechanisms in public accountability. This study therefore aimed at making a contribution to narrowing the gap in explaining public accountability. The study was conducted in municipal local governments using a quantitative cross-sectional research design, collecting data using a structured questionnaire. The findings revealed a positive and significant relationship between the oversight mechanisms and public accountability. The findings also validated the agency theory on which it was anchored. The study suggests that public managers should consider the recommendations of the oversight mechanisms in order to ensure enhancements in accountability in the entities they are responsible for. |
| format | Article |
| id | doaj-art-a42324c623c34d33b099e7ac207af4ff |
| institution | OA Journals |
| issn | 2331-1975 |
| language | English |
| publishDate | 2025-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj-art-a42324c623c34d33b099e7ac207af4ff2025-08-20T02:25:26ZengTaylor & Francis GroupCogent Business & Management2331-19752025-12-0112110.1080/23311975.2025.2507216Oversight mechanisms and public accountability in an emerging economyChristopher N. Makanga0Laura K. Orobia1Twaha K. Kaawaase2Isaac N. Nabeta3Rachel K. Mindra4John C. Munene5Department of Forensic Investigations and IT Audits, Office of the Auditor General, Kampala, UgandaDepartment of Accounting, Makerere University Business School, Kampala, UgandaDepartment of Auditing, Makerere University Business School, Kampala, UgandaDepartment of Finance, Makerere University Business School, Kampala, UgandaDepartment of Commerce, Makerere University Business School, Kampala, UgandaDepartment of Post Graduate Studies and Research, Makerere University Business School, Kampala, UgandaPublic accountability is essential in ensuring proper utilization of public resources. Despite its key role, gaps continue to be observed at the global and local level in various countries which depict that public accountability has not been given adequate attention in the application of public resources. Some previous scholars have drawn attention to the role of oversight mechanisms in public accountability. On the other hand, however, some scholars have indicated that there are still limited studies especially in emerging economies that have given consideration to the role of oversight mechanisms in public accountability. This study therefore aimed at making a contribution to narrowing the gap in explaining public accountability. The study was conducted in municipal local governments using a quantitative cross-sectional research design, collecting data using a structured questionnaire. The findings revealed a positive and significant relationship between the oversight mechanisms and public accountability. The findings also validated the agency theory on which it was anchored. The study suggests that public managers should consider the recommendations of the oversight mechanisms in order to ensure enhancements in accountability in the entities they are responsible for.https://www.tandfonline.com/doi/10.1080/23311975.2025.2507216Oversight mechanismspublic accountabilityinternal audit reviewsaudit committee enquiriesexternal audit examinationpublic accounts committee hearings |
| spellingShingle | Christopher N. Makanga Laura K. Orobia Twaha K. Kaawaase Isaac N. Nabeta Rachel K. Mindra John C. Munene Oversight mechanisms and public accountability in an emerging economy Cogent Business & Management Oversight mechanisms public accountability internal audit reviews audit committee enquiries external audit examination public accounts committee hearings |
| title | Oversight mechanisms and public accountability in an emerging economy |
| title_full | Oversight mechanisms and public accountability in an emerging economy |
| title_fullStr | Oversight mechanisms and public accountability in an emerging economy |
| title_full_unstemmed | Oversight mechanisms and public accountability in an emerging economy |
| title_short | Oversight mechanisms and public accountability in an emerging economy |
| title_sort | oversight mechanisms and public accountability in an emerging economy |
| topic | Oversight mechanisms public accountability internal audit reviews audit committee enquiries external audit examination public accounts committee hearings |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2025.2507216 |
| work_keys_str_mv | AT christophernmakanga oversightmechanismsandpublicaccountabilityinanemergingeconomy AT laurakorobia oversightmechanismsandpublicaccountabilityinanemergingeconomy AT twahakkaawaase oversightmechanismsandpublicaccountabilityinanemergingeconomy AT isaacnnabeta oversightmechanismsandpublicaccountabilityinanemergingeconomy AT rachelkmindra oversightmechanismsandpublicaccountabilityinanemergingeconomy AT johncmunene oversightmechanismsandpublicaccountabilityinanemergingeconomy |