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...

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Autor principal: Paul Onyango-Delewa
Formato: article
Lenguaje:EN
Publicado: Universitas Muhammadiyah Yogyakarta 2021
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Acceso en línea:https://doaj.org/article/1ae9ee4b5e9d48ccaf2e14eecba493f6
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spelling oai:doaj.org-article:1ae9ee4b5e9d48ccaf2e14eecba493f62021-12-02T15:25:47ZSocial Networks-Budgetary Discipline Linkages in Sub-National Entities1411-99002541-550610.18196/jesp.v22i1.10576https://doaj.org/article/1ae9ee4b5e9d48ccaf2e14eecba493f62021-04-01T00:00:00Zhttps://journal.umy.ac.id/index.php/esp/article/view/10576https://doaj.org/toc/1411-9900https://doaj.org/toc/2541-5506This 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.Paul Onyango-DelewaUniversitas Muhammadiyah Yogyakartaarticlelocal governmentbudgetary disciplineinternal control systemssocial networksEconomic theory. DemographyHB1-3840ENJurnal Ekonomi & Studi Pembangunan, Vol 22, Iss 1, Pp 110-127 (2021)
institution DOAJ
collection DOAJ
language EN
topic local government
budgetary discipline
internal control systems
social networks
Economic theory. Demography
HB1-3840
spellingShingle local government
budgetary discipline
internal control systems
social networks
Economic theory. Demography
HB1-3840
Paul Onyango-Delewa
Social Networks-Budgetary Discipline Linkages in Sub-National Entities
description 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.
format article
author Paul Onyango-Delewa
author_facet Paul Onyango-Delewa
author_sort Paul Onyango-Delewa
title Social Networks-Budgetary Discipline Linkages in Sub-National Entities
title_short Social Networks-Budgetary Discipline Linkages in Sub-National Entities
title_full Social Networks-Budgetary Discipline Linkages in Sub-National Entities
title_fullStr Social Networks-Budgetary Discipline Linkages in Sub-National Entities
title_full_unstemmed Social Networks-Budgetary Discipline Linkages in Sub-National Entities
title_sort social networks-budgetary discipline linkages in sub-national entities
publisher Universitas Muhammadiyah Yogyakarta
publishDate 2021
url https://doaj.org/article/1ae9ee4b5e9d48ccaf2e14eecba493f6
work_keys_str_mv AT paulonyangodelewa socialnetworksbudgetarydisciplinelinkagesinsubnationalentities
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