Purpose – 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. Design/methodology/approach – The study used a self‐administered questionnaire to...

Purpose – The purpose of this paper is to draw from multiple theories of upper echelons, stakeholder, agency, resource-based view and stewardship to establish the extent to which human capital (other than that of the board itself) in service organisations affect board role performance in those...

Purpose – The purpose of this paper is to report the results of a study carried out to determine the effect of governing boards on the performance of Ugandan secondary schools. Specifically, the study investigated whether governing boards (board role performance, finance committee role...

Purpose – The purpose of this paper is to investigate the relationship between commercial bank lending terms, financial literacy and access to formal credit by small and medium enterprises (SMEs). Design/methodology/approach – In this cross-sectional study, the authors surveyed 384 business...

Purpose The purpose of this paper is to investigate the relationship between deterrence measures, leadership support and public finance regulatory compliance among public secondary schools in Uganda. Design/methodology/approach A questionnaire survey of 257 Ugandan public secondary schools was...