Search results

The purpose of this study was to investigate the extent to which institutional pressures can be deployed to reinforce each other in creating and sustaining new budgetary practices.

This paper adopted a qualitative case study to investigate the macro dynamics for the adoption of new budgetary practices in local governments in Uganda, based on Kampala District. Data were collected from archival records and official documents as well as in‐depth semi‐structured interviews with various officials, including those in local governments, central government and aid agencies, such as the World Bank and Danida, which had significant influence in changing the institutional practices of local governments in Uganda.

The study revealed interconnections and various layers of institutional pressures that influenced the adoption of new budgetary practices in local governments in Uganda. In addition, mimetic actions of the national government of Uganda were not only for the acquisition “best” organisational practices, but were also used as strategic mechanisms for influencing the decisions of donors of resourceful institutions within the organisational field of international development.

This paper demonstrates how institutional pressures for the adoption of new organisational practices can be intertwined with the view of reinforcing each other in creating and sustaining new practices, such as budgetary practices.

The paper provides a new perspective to neo‐institutional sociology for the understanding of the macro dynamics for accounting changes in the context of a developing country.

This paper aims to focus on building an interpretive framework for understanding accounting practices and changes, drawing on the situationist concept of the “spectacle”.

The paper reviews the existing accounting and management literature in light of the concept of the spectacle. The paper presents empirical illustrations of participatory budgeting as a form of the spectacle and the role of donor agencies in local government reforms in Uganda, based on interviews and observations.

It is argued that the transformational – rather than just metaphoric – dimension of the spectacle has the potential to provide a better understanding of accounting practices and their transformations in the context of ever‐changing capitalism, and to further contribute to the critical accounting literature. Drawing on Debord's work, the paper also extends one's understanding of why donor agencies export ideas, including accounting practices and technologies.

The paper further enriches the possibility of critical consciousness and praxis in transforming and shaping the spectacle. By understanding the construction of the spectacle and its transformations, as Boje et al. argued, avenues for resistance are opened up.

The paper provides a perspective for the understanding of accounting changes, and it should open up avenues for further research regarding various forms of the spectacle that involve accounting techniques and practices.

The purpose of this study is to examine the viewpoints and experiences of multiple budget actors to understand their particular budget related behaviours contingent upon the COVID-19 (C19) pandemic of a developing country.

This study uses Uganda as a case study and employs semi-structured interview method for the data collection. In trying to generate themes and patterns, data are analysed through three levels of coding: open, axial and selective coding. The contingency theory is used to interpret the data.

The task of budgeting formulation, implementation and control in times of C19 lead to varied actual behaviours of budget actors because of the environmental uncertainty, inappropriate structural and technological conditions and manipulative organisational cultures contingent upon the Ugandan C19 budget context.

The insights generated from the study can be useful for the national governments of emerging economies, e.g. African countries, to understand the conditions that influence the budget actors' behaviour and together, develop long-term financial resilience strategies to face future emergencies.

This study contributes to accounting and public budgeting theory by showing that contingency theory is a relevant framework for understanding budget actors' behaviour in emergency situations. The study potentially strengthens the contingency theory framework through its incorporation of organisational culture perspective into the “people” element.

The purpose of this study is to examine the association between accounting standards, legal framework and the quality of financial reporting by the Ministry of Water and Environment in Uganda.

The study used a self‐administered questionnaire to survey 120 staff and stakeholders of the Ministry of the Water and Environment. Correlation analysis was employed to determine the association between accounting standards, legal framework and the quality of financial reporting.

Results indicate that accounting standards and legal framework are all positively and significantly associated with the quality of financial reporting, providing evidence of the effect of accounting standards and legal framework on the quality of financial reporting in Uganda

Scarce literature using African data means that it is not possible to compare the findings to previous research.

The finding of an association between accounting standards, the legal framework and quality of financial reporting implies that the government of Uganda needs to adopt a more robust approach in enforcing compliance to improve the quality of financial reports produced by the Ministry of Water and Environment.

This study contributes to the dearth of evidence on government accounting literature in Africa by investigating for the first time, the association between accounting standards, legal framework and the quality of financial reporting by a government department.