MJAMR

Relationship Between Inventory Management And Organizational Performance At Uganda Clay

Kibisembo Elizabeth, Asiimwe Isaac Kazaara


Abstract

The study assessed the effect of financial reporting on service delivery in Kakumiro Municipal Council, Uganda. Using a cross-sectional research design, data were collected from 156 respondents comprising council staff, service providers, and community representatives through structured questionnaires and document analysis. Multiple regression analysis was employed to examine the relationship between financial reporting dimensions and service delivery outcomes. The findings revealed that financial reporting significantly affected service delivery in Kakumiro Municipal Council (F = 47.382, p < 0.001, R² = 0.612). Specifically, timeliness of financial reports positively influenced service delivery (β = 0.318, p < 0.001), accuracy of financial information demonstrated a significant positive effect (β = 0.287, p < 0.001), and transparency in financial reporting showed a strong positive relationship with service delivery (β = 0.341, p < 0.001). The model explained 61.2% of the variance in service delivery, indicating that financial reporting practices were critical determinants of service delivery effectiveness in the municipal council. Financial reporting served as a fundamental mechanism for enhancing service delivery in local government contexts. Timely, accurate, and transparent financial reporting enabled better resource allocation, improved accountability, enhanced monitoring and evaluation, and strengthened stakeholder confidence. The significant effects across all dimensions of financial reporting underscored the need for local governments to prioritize financial management systems and reporting capacities as essential prerequisites for effective service delivery. Kakumiro Municipal Council should invest in financial management information systems, conduct regular training for finance personnel, strengthen internal audit functions, and establish public financial reporting mechanisms. The central government should provide technical support and resources to enhance financial reporting capacities in local governments, while development partners should consider financial management strengthening as a key component of service delivery improvement programs.

Keywords

financial reporting service delivery local government Kakumiro Municipal Council
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Kibisembo Elizabeth & Asiimwe Isaac Kazaara (2025). Relationship Between Inventory Management And Organizational Performance At Uganda Clay. Metropolitan Journal of Academic Multidisciplinary Research, 4(12). https://journals.miu.ac.ug/pages/article.php?article_id=539

More in This Issue

View full issue →
31
Relationship Between Market Orientation And Business Performance Of Barclays Bank
Kawule Chrispus, Zikusooka Enock
Budget allocation healthcare performance service delivery Mulago Hospital
32
Relationship Between Mobile Marketing And Organizational Profitability. A Case Of Harris International Ltd, Kampala
Kato Kenneddy, Zikusooka Enock
Mobile marketing organizational profitability SMS marketing mobile applications
33
Relationship Between Taxation Polices And Growth Of Small Scale Business In Kasubi Market Kampala.
Kuguma Sharon, Babirye Shamirah
Taxation Policies Small Scale Business Business Growth Tax Compliance
34
Relationship Between The Financial Control And The Financial Stability In Nansana Municipality, Wakiso District
Kahunde Barbra Moselyn, Babirye Shamirah
Electronic System Management Organizational Management E-Government Service Delivery
35
The Effect Of Compensation On Service Delivery At Ntungamo District Local Government In Uganda
Mwijuka Kanaahe Brunner
Compensation Service Delivery Employee Motivation Public Sector