The effects of financial accountability on performance of local government authorities: a case study of Napak District Local Government

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Kampala International University, College of Economics & Management
The study was guided by the commander theory as posted by Goldberg (l965:pp162-7) which rests on the assumption that although an owner of resources can also be the controller of those resources, ownership and control are separate notions. That is ownership is the legal condition but control is a function that can be exercised by human beings. Ownership of resources is sometimes, but not always accompanied by effective control of those resources and this function of controlling or managing can be thought of as distinct from the legal or even social ownership of them. Goldberg (1965) assumes the accountability for resources as a commander and in respect to government, identifies parliamentary ministers as commanders at the top level of the hierarchical system of control. Invoking commander theory, if the resources of the state are allocated to specific government organizations or for certain activity and functions, they are ultimately controlled by an individual commander who is the minister and who is responsible and accountable for those resources including finance.
A research report submitted in partial fulfillment of the requirements for the award of Degree of Business Administration of Kampala International University
Financial Accountability, Local government authorities, Napak District Local Government