Social Networks-Budgetary Discipline Linkages in Sub-National Entities

This research intervenes with the seemingly endless empirical debate that seeks explanation to the notorious budgetary discipline problem in the local government. Some scholars attribute it to social networks, but others emphasize entity internal control systems. Supported by budgetary theory-struct...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autor principal: Paul Onyango-Delewa
Formato: article
Lenguaje:EN
Publicado: Universitas Muhammadiyah Yogyakarta 2021
Materias:
Acceso en línea:https://doaj.org/article/1ae9ee4b5e9d48ccaf2e14eecba493f6
Etiquetas: Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
Descripción
Sumario:This research intervenes with the seemingly endless empirical debate that seeks explanation to the notorious budgetary discipline problem in the local government. Some scholars attribute it to social networks, but others emphasize entity internal control systems. Supported by budgetary theory-structural equation modeling (SEM) triangulation, the researchers examined data from 33 districts, seven municipalities, and 345 sub-counties in Uganda (East Africa)’s north-western and eastern regions. The SEM results revealed that socio-economic structures and partisan politics are key social network constructs to predict budgetary discipline. However, another attribute, ethnicity, is not. Additionally, the internal control system mediates the social networks-budgetary discipline relationship as initially anticipated. Implications for theory and practice are discussed.