Department of Accounting and Finance

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Browsing Department of Accounting and Finance by Author "ATIM BETTY GRACE"

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    INTERNAL CONTROL SYTEMS AND SERVICE DELIVERY IN GULU ARCHDIOCESE, NORTHERN UGANDA
    (Gulu University, 2016) ATIM BETTY GRACE
    Current trends have made it imperative for all large organizations, even Church-based Organizations, to maintain internal control systems (ICS). This is because ineffective ICS promote inadequate provision of Service Delivery (SD) to the population. This study investigated the relationship between internal control systems and service delivery in Gulu Archdiocese, Northern Uganda. The systems were examined from the perspective of control environment, control activities and monitoring whereas service delivery focused on economy, efficiency, effectiveness and consistency as measures of service delivery. The research adopted a cross-sectional research design with a quantitative approach. Simple random and purposive sampling techniques were employed to select 25 parishes out of the population of 26 parishes in Gulu Archdiocese. From each of the sampled parish, 6 respondents were drawn. This gave a total of 160 respondents consisting of board of consulters, diocesan curia, different commissions, parish priests, parish health committees, parish education committees, parish pastoral council and parish finance committees. Primary data was collected using questionnaires and analyzed using Statistical Package for Social Scientists (SPSS version 19.0). A one-way ANOVA, correlation and regression analyses were performed to answer various research questions. Results of ANOVA revealed a statistically insignificant difference in means of functionality of internal control systems in different deaneries. The difference in the means of the status of service delivery in different deaneries was also found to be statistically insignificant. Correlation analysis established positive relationship between internal controls, service delivery, governance systems, institutional e1_1vironment and resource commitment in Gulu Archdiocese. Regression analysis results revealed that a combination of internal control systems and resource commitment significantly predicted up to 74.3% of the variance in service delivery. The researcher recommends that Gulu Archdiocesan authority should strengthen its ICS in order to enhance performance in all parishes to ensure economical, efficient, effective and consistent SD. This can be accomplished through policy formulation, implementation, recruitment of knowledgeable staff, putting in place systems to monitor/ evaluate performance and providing refresher courses on leadership and management to all those concerned with delivery of services.