Title: Effect Of Innovative Integrated Financial Management Information Systems On Financial Accountability In Bushenyi District Local Government, Uganda
Authors: Matovu Juma, Nyakundi Andrew, Olorunnisola Abiola Olubukola
Volume: 9
Issue: 5
Pages: 77-89
Publication Date: 2025/05/28
Abstract:
This study examined the impact of Integrated Financial Management Information System (IFMIS) on financial accountability in Bushenyi District Local Government, Uganda, addressing challenges in ensuring financial accountability critical for effective public resource management. Anchored on stewardship theory, the study employed a quantitative approach with correlational and descriptive research designs, involving 124 respondents from 180 local government officials. Data were gathered through self-administered and researcher-administered questionnaires and analyzed using SPSS version 27 with multiple linear regression analysis. The findings revealed that financial planning had an insignificant relationship with financial accountability, while financial reporting had a positive but statistically insignificant relationship, and internal controls had a significant positive impact. The study highlights the positive impact of IFMIS on financial accountability and recommends simplifying financial planning, streamlining financial reporting systems, strengthening internal control mechanisms, and providing targeted training programs. This research contributes to academia by providing insights into IFMIS effectiveness, offers recommendations for the Auditor General, and provides actionable outcomes for Bushenyi District Local Government to enhance financial accountability and transparency. The study's findings have practical implications for improving financial management practices, addressing a knowledge gap in existing literature, and informing policy decisions for effective public resource management.