Social Networks-Budgetary Discipline Linkages in Sub-National Entities

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Published: Apr 5, 2021
DOI: https://doi.org/10.18196/jesp.v22i1.10576
Keywords:
Local Government, Budgetary Discipline, Internal Control Systems, Social Networks

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Paul Onyango-Delewa
Department of Accounting and Finance, Faculty of Business and Development Studies, Gulu University, Gulu
http://orcid.org/0000-0002-7770-6744

Abstract

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.

Article Details

How to Cite
Onyango-Delewa, P. (2021). Social Networks-Budgetary Discipline Linkages in Sub-National Entities. Jurnal Ekonomi &Amp; Studi Pembangunan, 22(1), 110–127. https://doi.org/10.18196/jesp.v22i1.10576
Issue
Vol. 22 No. 1: April 2021
Section
Articles

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Author Biography

Paul Onyango-Delewa, Department of Accounting and Finance, Faculty of Business and Development Studies, Gulu University, Gulu

Department of Accounting and Finance,

Faculty of Business and Development Studies.

Rank: Senior Lecturer.

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