Social Networks-Budgetary Discipline Linkages in Sub-National Entities

Autor:	Paul Onyango-Delewa
Jazyk:	angličtina
Rok vydání:	2021
Předmět:	local government budgetary discipline internal control systems social networks Economic theory. Demography HB1-3840
Zdroj:	Jurnal Ekonomi & Studi Pembangunan, Vol 22, Iss 1, Pp 110-127 (2021)
Druh dokumentu:	article
ISSN:	1411-9900 2541-5506
DOI:	10.18196/jesp.v22i1.10576
Popis:	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.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/1ae9ee4b5e9d48ccaf2e14eecba493f6 Zobrazit plný text záznamu View record in DOAJ