Are internal controls important in financial accountability? (Evidence from Lira District Local Government, Uganda)

https://doi.org/10.35912/ijfam.v3i4.810
Published: Mar 15, 2022

Abstract:

Purpose: The study examined the importance of internal control systems in financial accountability in Lira District Local Government, Uganda. Specifically, the study determined the importance of control activities, control environment, and monitoring of controls on financial accountability.

Research methodology: A correlational design to establish the relationships between internal control systems and financial accountability, and regression analysis to explain the importance of internal controls on financial accountability were adopted.

Results: Internal control systems account for 55.4% of the variations in financial accountability. Specifically, control environment and monitoring controls bear significant effects on financial accountability while control activities do not.

Contribution: This is one of the original studies to assess Lira District Local Government. The study validates the contingent theory and extends its application in public administration.

Limitations: The input of stakeholders from the community was ignored. Future researchers should consider investigating the role of community participation on the performance of district local governments in Uganda.

Keywords:
1. Control activities
2. Control environment
3. Financial accountability
4. Internal control
5. Monitoring of activities
Authors:
1 . Marus Eton
Faculty of Economics and Management Sciences, Kabale University, Kabale, Uganda
2 . Fabian Mwosi
School of Postgraduate Studies, Bishop Barhum University College, Kabale, Uganda
3 . Bernard Patrick Ogwel
Kampala International University, Kampala, Uganda
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Eton, M., Mwosi, F., & Ogwel, B. P. (2022). Are internal controls important in financial accountability? (Evidence from Lira District Local Government, Uganda). International Journal of Financial, Accounting, and Management, 3(4), 359–372. https://doi.org/10.35912/ijfam.v3i4.810
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Issue & Section
Vol. 3 No. 4 (2022): March
Articles
References

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    Adeyemi, F. K., & Olarewaju, O. M. (2019). Internal Control system and Financial Accountability: An Investigation of Nigerian South-Western Public Sector. Economic Development models of emerging countries(Special Issue), 245-261.

    Afiah, N. N., & Azwari, P. C. (2015). The effect of implementation of government internal control systems on the quality of financial reporting of the local government and its impact on the principles of good governance in Indonesia. Procedia Social and Behavioral Sciences, 211(2015), 811-818.

    Agbenyo, W., Jiang, Y., & Komla, P. C. (2018). Assessment of government internal control systems on financial reporting quality in Ghana: A Case study of Ghana Revenue authority. International Journal of Economics and Finance, 10(11), 40 -50.

    Agyapong, K. E. (2017). International control Activities as a tool for financial Management in the Public Sector: A case of Ghana Post Company Limited. Journal of the Advancement of Development Economies, 6(1), 43-77.

    Aramide, S. F., & Bashir, M. M. (2015). Effectiveness of internal control system and fiancial accoutability at local government level in Nigeria. International Journal of Research in Business Management, 3(8), 1-6.

    Bayunitri, B. I., & Nugraha, R. (2020). The influence of internal control on fraud prevention (Case study at Bank BRI of Cimahi City). International Journal of Financial, Accounting, and Management, 2(3), 199–211.

    Benedek, M., Tubak, K. S., & Beres, D. (2014). Internal controls in local governments. Public Finance Quartely, 2014(3), 296 - 309.

    Betts, S. C. (n.d). Contingency theory: Science or technology? Journal of Business & Economics Research, 1(8), 123 - 130.

    Bina, P. A., & Obah, D. (2018). The impact of financial control on accountability in the public sector in Nigeria. IOR Journal of Economics and Finance, 9(6), 37 - 56.

    Chalam, G. V., & Ng'eni, F. B. (2017). financial accountability and financial reporting in a decentralized environment in Tanzanian local government authorities. International Journal of Management (IJM), 8(3), 14-31.

    Creswell, J. W. (2009). Research Design: Qualitative, Quantitative and Mixed Methods Approaches. London: Sage Publications.

    Donaldson, L. (1987). Strategy and Structural Adjustment to Regain Fit and Performance. In Defence of Contingency Theory (pp. 1-24). Journal of Management Studies, 24(1).

    Ejoh, N., & Ejom, P. (2014). The impact of internal control activities on financial performance of tertiary institutions in Nigeria. Journal of Economics and Sustainable Development, 5(16), 133-143.

    Eton, M., Murezi, C., Mwosi, F., & Ogwel, B. P. (2018:106). Internal control systems and financial accountability in Uganda: A Case of selected districts in Western Uganda. International Journal of Commerce and Management Research, 4(4), 106-111.

    European Union. (2010, June). Monitoring Tax revenues and tax reforms in EU member States. European Economy. European Union.

    Everson, M., Soske, S., Martnes, F., Beston, C., Harris, C., Garcia, J., . . . Perraglia, S. (2013). Internal control - Integrated framework. The committee of Sponsoring Organization of the Treadway Commission, p.3.

    Ferry, L., Eckersley, P., & Zakaria, Z. (2015). Accountability and transparency in English Local Government: moving from 'Matching Parts' to 'Awkward Couple'. Financial Accountability & Management, 31(3), 345-361.

    Government Finance Officers Association. (2007). Evaluating Internal Controls: A Local Government Manager's Guide. Chicago: Government finance Officers Association of the United States and Canada.

    Haas, A. R., & Manwaring, P. (2017). Private VS Public collection in enhancing local revenues. Cities that Work. International growth Center.

    Hay, D. (1993). Intenral contro: How it evolved in four English-speaking countries. Accounting Historians Journal, 20(1), 79-102.

    Heliantono, H., Gunawan, I. D., Khomsiyah, K., & Arsjah, R. J. (2020). Moral development as the influencer of fraud detection. International journal of Financial, Accounting, and Management, 2(1), 1–11.

    Huefner, R. J. (2011). Frau Risk in Local government: An Analysis of Audit Findings. Journal of Forensic & Investigative Accounting, 3(3), 111- 125.

    Idrissi, E. I., & Alami, Y. (2021). The fiancial impacts if biard mechanisms on performance: The case of listed Moroccan banks. International Journal of Financial, Accounting, and Management, 3(2), 93–113.

    INTOSAI. (2001). Internal Control: Providing a Foundation for Accountability in Government. Internal Control Standards Committee.

    Islam, J., & Hu, H. (2012). A review of literature on contingency theory in managerial accounting. African Journal of Business Management, 6(15), 5159 - 5164.

    Kariuki, P., & Reddy, P. (2017). Operationalizing an effective monitoring and evaluation system for local government: Considreations for best practice. African Evaluation Journal, 5(2), 1-8.

    Kasim, E. Y. (2015). Effect of government accountants competency and implementation of internal control to the quality of government financial reporting. International Journal of Business, Economics and Law, 8(1), 97-105.

    Kewo, C. L. (2017). The Influence of Internal Control Implementation and Managerial Performance on Financial Accountability Local Government in Indonesia. Implementation internal control system will improve the financial issues, 7(1), 293-297.

    Kipkemboi, C., Ayuma, C., & Terer, E. (2016). Effect of internal systems on financial management in Baringo county government, Kenya. Journal of Economics, Finance and Accounting, Vol 3(Issue 1), 1 - 16.

    Kiplangat, D. S. (2016). Assessment of internal control systems effects on revenue collection at Nakuru Five Hospital. International Journal of Economics, commerce and Management, 4(10), 1004 - 1022.

    Kisanyanya, A. G., & Omagwa, J. (2018). Internal control systems and financial performance of public institutions of higher learning in Vihiga county, Kenya. IOSR Journal of Business and Management, 20(4), 31-41.

    Kiyemba, R. (2018). Determinants of financial accountability in local government in Uganda: A case study of Wakiso district local council. Kampala: Makerere University.

    Kothari, C. R. (2004). Research Methodology: Methods and Techniques. New Delhi: New Age Publishers.

    Lakis, V., & Giriunas, L. (2012). The concept of internal control system: Theoretical aspect. Ekonomika, 91(2), 142–152.

    Lauren, D. (2017, September 26). Business Operations: The history of internal control systems. Retrieved from bizfluent: https://bizfluent.com

    Lotz, J. (2005). Accountability and control in the financing of local government in Denmakr. OECD Journal of Budgeting, 5(2), 56-67.

    Luthans, F., & Stewart, T. I. (1977). A general contingency theory of management. The Academy of Management Review, 2(2), 181 - 198.

    Mahmoud, I. (2017). Internal control and public sector revenue generation in nigeria: an empirical analysis. IJSRSSMS, 1(2), 35 - 48.

    Makgatho, E. K. (2013). Effectiveness of internal controll mechanisms in monitoring financial resources at Gauteng Department of Education. Vaal Triangle Campus of North-West University.

    Maulida, W. Y., & Bayunitri, B. I. (2021). The influence of whistleblowing system toward fraud prevention. International journal of Financial, Accounting, and Management, 2(4), 275–294.

    Moeller, R. R. (1997). Changing definitions of internal control and information systems integrity. In S. Jajodia, W. List, G. McGregor, & L. Strous, Integrity and internal control in information systems (Eds) (pp. 256-272). Chapman & Hall.

    Moreno-Enguix, M. d., Gras-Gil, E., & Hernandez_Fernandez, J. (2017). An Explanation of Management of Local Government in Spain Based on the Structure of the Internal Control System. Annals of Economics and Finance, 18(2), 393 - 410.

    Mu'azu, S. B. (2017). The relevancy of contingency theory and stewardship theory on the internal audit research. Journal of World Economic Research, 6(2), 17 - 22.

    Mukyala, V., Bananuka, J., Basuuta, M., Tumwebaze, Z., & Bakalikwira. (2017). Accountability of local government authorities: A developing economy perspective. African Journal of Business Management, 11(12), 266-274.

    Mukyala, V., Bananuka, J., Basuuta, M., Tumwebaze, Z., & Bakalikwira, L. (2017). Accountability of Local Government Authorities: A Developing Country Perspective . Africa Journal of Business Management, 11(12), 266-274.

    Muraleetharan, P. (2013). Control activities and performance of organizations in Jaffna district. International journal of Marketing, Financial Services & Marketing Research, Vol 2(No. 4), 10 - 16.

    Mwachiro, D. B. (2013). Effect of internal controlc on revenue collection: A case of Kenyan Revenue Authority. Nairobi: University of Nairobi.

    Njagi, A. W., & Mwangi, M. (2019). Effect of internal controls on revenue collection of level five hospitals in Kiambu county. International Academic journal of Economics and Finance, 3(3), 98 - 116.

    Nuswantara, D. A., Maulidi, A., & Pujiono. (2017). The efficacy of control environment as fraud deterrence in local government. Management & Marketing: challenges for Knowledge Society, 12(42), 59 1 - 613.

    Odongkara, D. (2012:9). Internal control systems and fiancial performance of Municipal Urban Councils in Northern Uganda. Kampala: Makerere University.

    Office of the Auditor General. (2017). Report of the Auditor general on the Financial Statements of Lira district Local Government for the Year ended 30th June 2017. Kampala: Office of the Auditor General .

    Office of the Prime Minister. (2018). Local Government Performance Assessment, 2017/18. Synthesis Report. Kampala: Office of the Prime Minister.

    Office of the Prime Minister. (2019). Local government Performance Assessment Report - FY2018/2019. National Synthesis Report. Kampala: Office of the Prime Minister.

    Ofori, W. (2011). Effectiveness of Internal conrols: A perception or reality? The evidence of Ghana Post company limited in Ashanti Region. Kwame Nkurumah University.

    Ogujiuba, K., & Okafor, H. (2013). Public Financial Management and Fiscal Outcomes in Nigeria Empirical Evidence. Enugu, Nigeria: African Heritage Institution (AfriHeritage).

    Ojok, J. (2016). Effective role of public sector monitoring and evaluation in promoting good governance in Uganda: Implication from the ministry of local Government. Kampala: UTAMU.

    Okello, A. (2017). Monitoring taxpayers' compliance and local revenue performance in local government: A case of Lira district local government. Semantic Scholars.

    Phiri, J., & Mbetwa, S. (2017). Investigating the link between internal controls and financial performance in technical colleges in Zambia: A case of Kabwe institute of technology. International Journal of Multidisciplinary Research and Development, 4(10), 123-128.

    Rajesh, A. E., & Jain, N. (n.d). Contingency Theory and Management control Packages in Small firms: Case Evidence from India.

    Saidu, M. B., & Zabedah, S. S. (2013). Impact of the effective internal control system on the intenral audit effectiveness at local government level. Journal of social and Development Sciences, 4(1), 16-23.

    Schaeffer, M., & Yilmaz, S. (2008, November). Strengthening Local government Budgeting and Accountability. Policy Research Working Paper 4767. The World Bank: Sustainable Development Network & Social Development Department.

    Wach ira, J. W., Ngahu, S., & Wagoki, J. (2014). Effects financial control on financial management in Kenya's public sector: A case of national government departments in mirangine sub county, nyandarua county. IOSR Journal of business and Management, 6(10), 105-115.

    Weill, P., & Olson, M. H. (1887). An assessment of the contingency theory of MIS. New York University: Center for Research on Information Systems Area.

    Woodward, J. (1958). Problems of Progress in Industry. London: H.M. Stationery Off.

    Yilmaz, S., Beris, Y., Serrano-Berthet, & Rodrigo. (2008, July). Local government Discretion and Accountability: A Diagnostic Framework for Local Governance. Social Development Working Papers: Local Governance and Accountability Series. The world Bank: Social Development.

    Yurniwati, & Rizaldi, A. (2015). Control Environmnet Analysis at Government Internal control System: Indonesia Care. Procedia - Social and Behavioral Sciences, 211(2015), 844 - 850.

    Zoltan, I. D., Gabor, G., & Margit, H. (2011). Evaluation of the internal control system at Central budgetary institutions. Hungary: State Audit Office of Hungary.

    Zuraidah, M. S., Razana, J. J., Jamaliah, S., & Takiah, I. (2015). The effect of Internal control System, Financial Management and Accountability of NPOs: The Perspective of Mosques in Malaysia. Procedia Economica and Finance, 28, 156-162.

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  2. Adeyemi, F. K., & Olarewaju, O. M. (2019). Internal Control system and Financial Accountability: An Investigation of Nigerian South-Western Public Sector. Economic Development models of emerging countries(Special Issue), 245-261.
  3. Afiah, N. N., & Azwari, P. C. (2015). The effect of implementation of government internal control systems on the quality of financial reporting of the local government and its impact on the principles of good governance in Indonesia. Procedia Social and Behavioral Sciences, 211(2015), 811-818.
  4. Agbenyo, W., Jiang, Y., & Komla, P. C. (2018). Assessment of government internal control systems on financial reporting quality in Ghana: A Case study of Ghana Revenue authority. International Journal of Economics and Finance, 10(11), 40 -50.
  5. Agyapong, K. E. (2017). International control Activities as a tool for financial Management in the Public Sector: A case of Ghana Post Company Limited. Journal of the Advancement of Development Economies, 6(1), 43-77.
  6. Aramide, S. F., & Bashir, M. M. (2015). Effectiveness of internal control system and fiancial accoutability at local government level in Nigeria. International Journal of Research in Business Management, 3(8), 1-6.
  7. Bayunitri, B. I., & Nugraha, R. (2020). The influence of internal control on fraud prevention (Case study at Bank BRI of Cimahi City). International Journal of Financial, Accounting, and Management, 2(3), 199–211.
  8. Benedek, M., Tubak, K. S., & Beres, D. (2014). Internal controls in local governments. Public Finance Quartely, 2014(3), 296 - 309.
  9. Betts, S. C. (n.d). Contingency theory: Science or technology? Journal of Business & Economics Research, 1(8), 123 - 130.
  10. Bina, P. A., & Obah, D. (2018). The impact of financial control on accountability in the public sector in Nigeria. IOR Journal of Economics and Finance, 9(6), 37 - 56.
  11. Chalam, G. V., & Ng'eni, F. B. (2017). financial accountability and financial reporting in a decentralized environment in Tanzanian local government authorities. International Journal of Management (IJM), 8(3), 14-31.
  12. Creswell, J. W. (2009). Research Design: Qualitative, Quantitative and Mixed Methods Approaches. London: Sage Publications.
  13. Donaldson, L. (1987). Strategy and Structural Adjustment to Regain Fit and Performance. In Defence of Contingency Theory (pp. 1-24). Journal of Management Studies, 24(1).
  14. Ejoh, N., & Ejom, P. (2014). The impact of internal control activities on financial performance of tertiary institutions in Nigeria. Journal of Economics and Sustainable Development, 5(16), 133-143.
  15. Eton, M., Murezi, C., Mwosi, F., & Ogwel, B. P. (2018:106). Internal control systems and financial accountability in Uganda: A Case of selected districts in Western Uganda. International Journal of Commerce and Management Research, 4(4), 106-111.
  16. European Union. (2010, June). Monitoring Tax revenues and tax reforms in EU member States. European Economy. European Union.
  17. Everson, M., Soske, S., Martnes, F., Beston, C., Harris, C., Garcia, J., . . . Perraglia, S. (2013). Internal control - Integrated framework. The committee of Sponsoring Organization of the Treadway Commission, p.3.
  18. Ferry, L., Eckersley, P., & Zakaria, Z. (2015). Accountability and transparency in English Local Government: moving from 'Matching Parts' to 'Awkward Couple'. Financial Accountability & Management, 31(3), 345-361.
  19. Government Finance Officers Association. (2007). Evaluating Internal Controls: A Local Government Manager's Guide. Chicago: Government finance Officers Association of the United States and Canada.
  20. Haas, A. R., & Manwaring, P. (2017). Private VS Public collection in enhancing local revenues. Cities that Work. International growth Center.
  21. Hay, D. (1993). Intenral contro: How it evolved in four English-speaking countries. Accounting Historians Journal, 20(1), 79-102.
  22. Heliantono, H., Gunawan, I. D., Khomsiyah, K., & Arsjah, R. J. (2020). Moral development as the influencer of fraud detection. International journal of Financial, Accounting, and Management, 2(1), 1–11.
  23. Huefner, R. J. (2011). Frau Risk in Local government: An Analysis of Audit Findings. Journal of Forensic & Investigative Accounting, 3(3), 111- 125.
  24. Idrissi, E. I., & Alami, Y. (2021). The fiancial impacts if biard mechanisms on performance: The case of listed Moroccan banks. International Journal of Financial, Accounting, and Management, 3(2), 93–113.
  25. INTOSAI. (2001). Internal Control: Providing a Foundation for Accountability in Government. Internal Control Standards Committee.
  26. Islam, J., & Hu, H. (2012). A review of literature on contingency theory in managerial accounting. African Journal of Business Management, 6(15), 5159 - 5164.
  27. Kariuki, P., & Reddy, P. (2017). Operationalizing an effective monitoring and evaluation system for local government: Considreations for best practice. African Evaluation Journal, 5(2), 1-8.
  28. Kasim, E. Y. (2015). Effect of government accountants competency and implementation of internal control to the quality of government financial reporting. International Journal of Business, Economics and Law, 8(1), 97-105.
  29. Kewo, C. L. (2017). The Influence of Internal Control Implementation and Managerial Performance on Financial Accountability Local Government in Indonesia. Implementation internal control system will improve the financial issues, 7(1), 293-297.
  30. Kipkemboi, C., Ayuma, C., & Terer, E. (2016). Effect of internal systems on financial management in Baringo county government, Kenya. Journal of Economics, Finance and Accounting, Vol 3(Issue 1), 1 - 16.
  31. Kiplangat, D. S. (2016). Assessment of internal control systems effects on revenue collection at Nakuru Five Hospital. International Journal of Economics, commerce and Management, 4(10), 1004 - 1022.
  32. Kisanyanya, A. G., & Omagwa, J. (2018). Internal control systems and financial performance of public institutions of higher learning in Vihiga county, Kenya. IOSR Journal of Business and Management, 20(4), 31-41.
  33. Kiyemba, R. (2018). Determinants of financial accountability in local government in Uganda: A case study of Wakiso district local council. Kampala: Makerere University.
  34. Kothari, C. R. (2004). Research Methodology: Methods and Techniques. New Delhi: New Age Publishers.
  35. Lakis, V., & Giriunas, L. (2012). The concept of internal control system: Theoretical aspect. Ekonomika, 91(2), 142–152.
  36. Lauren, D. (2017, September 26). Business Operations: The history of internal control systems. Retrieved from bizfluent: https://bizfluent.com
  37. Lotz, J. (2005). Accountability and control in the financing of local government in Denmakr. OECD Journal of Budgeting, 5(2), 56-67.
  38. Luthans, F., & Stewart, T. I. (1977). A general contingency theory of management. The Academy of Management Review, 2(2), 181 - 198.
  39. Mahmoud, I. (2017). Internal control and public sector revenue generation in nigeria: an empirical analysis. IJSRSSMS, 1(2), 35 - 48.
  40. Makgatho, E. K. (2013). Effectiveness of internal controll mechanisms in monitoring financial resources at Gauteng Department of Education. Vaal Triangle Campus of North-West University.
  41. Maulida, W. Y., & Bayunitri, B. I. (2021). The influence of whistleblowing system toward fraud prevention. International journal of Financial, Accounting, and Management, 2(4), 275–294.
  42. Moeller, R. R. (1997). Changing definitions of internal control and information systems integrity. In S. Jajodia, W. List, G. McGregor, & L. Strous, Integrity and internal control in information systems (Eds) (pp. 256-272). Chapman & Hall.
  43. Moreno-Enguix, M. d., Gras-Gil, E., & Hernandez_Fernandez, J. (2017). An Explanation of Management of Local Government in Spain Based on the Structure of the Internal Control System. Annals of Economics and Finance, 18(2), 393 - 410.
  44. Mu'azu, S. B. (2017). The relevancy of contingency theory and stewardship theory on the internal audit research. Journal of World Economic Research, 6(2), 17 - 22.
  45. Mukyala, V., Bananuka, J., Basuuta, M., Tumwebaze, Z., & Bakalikwira. (2017). Accountability of local government authorities: A developing economy perspective. African Journal of Business Management, 11(12), 266-274.
  46. Mukyala, V., Bananuka, J., Basuuta, M., Tumwebaze, Z., & Bakalikwira, L. (2017). Accountability of Local Government Authorities: A Developing Country Perspective . Africa Journal of Business Management, 11(12), 266-274.
  47. Muraleetharan, P. (2013). Control activities and performance of organizations in Jaffna district. International journal of Marketing, Financial Services & Marketing Research, Vol 2(No. 4), 10 - 16.
  48. Mwachiro, D. B. (2013). Effect of internal controlc on revenue collection: A case of Kenyan Revenue Authority. Nairobi: University of Nairobi.
  49. Njagi, A. W., & Mwangi, M. (2019). Effect of internal controls on revenue collection of level five hospitals in Kiambu county. International Academic journal of Economics and Finance, 3(3), 98 - 116.
  50. Nuswantara, D. A., Maulidi, A., & Pujiono. (2017). The efficacy of control environment as fraud deterrence in local government. Management & Marketing: challenges for Knowledge Society, 12(42), 59 1 - 613.
  51. Odongkara, D. (2012:9). Internal control systems and fiancial performance of Municipal Urban Councils in Northern Uganda. Kampala: Makerere University.
  52. Office of the Auditor General. (2017). Report of the Auditor general on the Financial Statements of Lira district Local Government for the Year ended 30th June 2017. Kampala: Office of the Auditor General .
  53. Office of the Prime Minister. (2018). Local Government Performance Assessment, 2017/18. Synthesis Report. Kampala: Office of the Prime Minister.
  54. Office of the Prime Minister. (2019). Local government Performance Assessment Report - FY2018/2019. National Synthesis Report. Kampala: Office of the Prime Minister.
  55. Ofori, W. (2011). Effectiveness of Internal conrols: A perception or reality? The evidence of Ghana Post company limited in Ashanti Region. Kwame Nkurumah University.
  56. Ogujiuba, K., & Okafor, H. (2013). Public Financial Management and Fiscal Outcomes in Nigeria Empirical Evidence. Enugu, Nigeria: African Heritage Institution (AfriHeritage).
  57. Ojok, J. (2016). Effective role of public sector monitoring and evaluation in promoting good governance in Uganda: Implication from the ministry of local Government. Kampala: UTAMU.
  58. Okello, A. (2017). Monitoring taxpayers' compliance and local revenue performance in local government: A case of Lira district local government. Semantic Scholars.
  59. Phiri, J., & Mbetwa, S. (2017). Investigating the link between internal controls and financial performance in technical colleges in Zambia: A case of Kabwe institute of technology. International Journal of Multidisciplinary Research and Development, 4(10), 123-128.
  60. Rajesh, A. E., & Jain, N. (n.d). Contingency Theory and Management control Packages in Small firms: Case Evidence from India.
  61. Saidu, M. B., & Zabedah, S. S. (2013). Impact of the effective internal control system on the intenral audit effectiveness at local government level. Journal of social and Development Sciences, 4(1), 16-23.
  62. Schaeffer, M., & Yilmaz, S. (2008, November). Strengthening Local government Budgeting and Accountability. Policy Research Working Paper 4767. The World Bank: Sustainable Development Network & Social Development Department.
  63. Wach ira, J. W., Ngahu, S., & Wagoki, J. (2014). Effects financial control on financial management in Kenya's public sector: A case of national government departments in mirangine sub county, nyandarua county. IOSR Journal of business and Management, 6(10), 105-115.
  64. Weill, P., & Olson, M. H. (1887). An assessment of the contingency theory of MIS. New York University: Center for Research on Information Systems Area.
  65. Woodward, J. (1958). Problems of Progress in Industry. London: H.M. Stationery Off.
  66. Yilmaz, S., Beris, Y., Serrano-Berthet, & Rodrigo. (2008, July). Local government Discretion and Accountability: A Diagnostic Framework for Local Governance. Social Development Working Papers: Local Governance and Accountability Series. The world Bank: Social Development.
  67. Yurniwati, & Rizaldi, A. (2015). Control Environmnet Analysis at Government Internal control System: Indonesia Care. Procedia - Social and Behavioral Sciences, 211(2015), 844 - 850.
  68. Zoltan, I. D., Gabor, G., & Margit, H. (2011). Evaluation of the internal control system at Central budgetary institutions. Hungary: State Audit Office of Hungary.
  69. Zuraidah, M. S., Razana, J. J., Jamaliah, S., & Takiah, I. (2015). The effect of Internal control System, Financial Management and Accountability of NPOs: The Perspective of Mosques in Malaysia. Procedia Economica and Finance, 28, 156-162.