Integrated financl Management Information Systems and Financial Accountability in Local Government in Uganda: A case of Bushenyi District / Dataset

In recent years, the implementation of IFMIS has become critical for promoting accountability, transparency, enhancing financial oversight, and improving resource management in government sectors worldwide. Recognizing its potential, this study examined the impact of IFMIS on financial accountability in Bushenyi District Local Government, Uganda. The study was prompted by the challenges faced by the Bushenyi District Local Government in ensuring financial accountability, which is critical for effective public resource management. Financial accountability is vital for the government's economic growth and development, yet many local governments struggle with inadequate financial management. This study sought to examine the impact of IFMIS on financial accountability in Bushenyi District Local Government, Uganda, exploring how IFMIS can enhance financial accountability. The study was anchored on stewardship theory, the study was structured around three key objectives: to investigate the relationship between financial planning, financial reporting, and internal controls on financial accountability in Bushenyi District Local Government. A quantitative approach with a correlational research design and descriptive research designs were employed, involving 124 respondents from a sample of 180 local government officials. Data were gathered through self-administered and researcher-administered questionnaires and analyzed using SPSS version 27, with multiple linear regression analysis applied to test three hypotheses. The findings indicated that financial planning had insignificant relationship with financial accountability (t = -0.421, P = 0.674; P>0.05), financial reporting had a significant positive relationship with financial accountability (t = 1.150, P = 0.253; P>0.05), and internal controls had a significant positive impact on financial accountability (t = 5.281, P = 0.000; P<0.05).The study's conclusion highlights the positive impact of IFMIS on financial accountability in Bushenyi District Local Government. To further improve financial accountability, the study recommends simplifying financial planning to address its current insignificance, streamlining financial reporting systems to enhance their effectiveness despite being statistically significant, strengthening internal control mechanisms which is statistically more significant, and providing targeted training programs for staff to ensure effective management of public funds and enhanced financial accountability. This study contributes significantly to academia by providing insights into the effectiveness of IFMIS in enhancing financial accountability, offers recommendations for the Auditor General to improve financial management practices, and provides actionable outcomes for Bushenyi District Local Government to enhance financial accountability and transparency, addressing a knowledge gap in existing literature.