Table of Contents
DECLARATION ........................................................................................................................................... i
APPROVAL ........................................................................................................................... . .. ii
DEDICATION .................................................................................... .
ACKNOWLEDGEMENT .......................................................................................................................... iv
CHAPTER ONE .......................................................................................................................................... 1
INTRODUCTION ........................................................................................................................................ 1
1.0 Introduction ..................................................................................................................................... 1
I. I Background of the Study .................................................................................................................. 1
1.1.1 Historical perspective ............................................................................................................... 1
1.1.2 Theoretical perspective ............................................................................................................. 3
1.1.3 Conceptual perspective ................................................................................................................. 6
1.1.4 Contextual perspective .............................................................................................................. 8
1.2 Statement of the Problem..................................................................................................... . ... 10
1.3 General Objective .............................................................................................................. . 12
1.3.1 Specific Objectives ................................................................................................................. 12
1.4 Research Questions ......................................................................................................................... 12
1.5 Scope of the Study .......................................................................................................................... 12
1.5.1 Geographical Scope ................................................................................................................ 13
1.5.3 Theoretical Scope .................................................................................................................. 13
1.6 Significance .................................................................................................................................... 13
CHAPTER TWO ............................................................................................................................................ 15
LITERATURE REVIEW .................................................................................................................................. 15
2.0 Introduction .................................................................................................................................... 15
2.1 Theoretical framework .......................................................... . ....... 15
2.2 Conceptual framework ................................................................................................. ................ 20
2.4 Determinants of Effectiveness of Accountability ........................................................................... 20
CHAPTER THREE ......................................................................................................................................... 28
METHODOLOGY ......................................................................................................................................... 28
3.0 Introduction .................................................................................................................................... 28
3.0 Research Design ............................................................................................................................ 28
3.1 Research Population ..................................................................................................................... 29
3.2.J Sample Size ............................................................................................................................ 29
V
3.2.2 Sampling Procedure ............................................................................................................... 30
3.2 Research Instrument .................................................................................................................... 30
3.4 Data Analysis ............................................................................................................... ................. 30
3.5 Validity and Reliability of the Instrument.. ................................................................................ 31
CHAPTER FOUR .................................................................................................................................... 32
PRESENTATION, INTERPRETATION AND ANALYSIS OF THE FINDING...... . .. 32
4.0 Introduction............................................................................................................. . 32
4.1 Characteristics of Respondents ....................................................................................................... 32
4.2 Budget Control Process in TMC ..................................................................................................... 34
4.3 Level of Financial Accountability in TMC ......................................................................................... 37
4.4 Measures for Improving Financial Accountability in TMC ........................................................... 40
4.5 Impact of Budget Control on Financial Accountability with TMC ................................................ 43
CHAPTER FIVE ........................................................................................................................................ 46
DISCUSSION, SUMMARY, CONCLUSIONS AND RECOMMENDATIONS ..................................... 46
5.0 In trod uctiou .................................................................................................................. . ....... 46
5.1 Discussion ....................................................................................................................................... 46
5.1. I
5.1.2
The Budget Control Process ofTMC .............................. .
The Level of Financial Accountability in the TMC ........ .
... 46
.. 47
5.1.3 Measures for Improving Financial Accountability in TMC LG.................................. .47
5.1.4 The impact of budget control on financial accountability ...................................................... 48
5.2 Conclusions .................................................................................................................................... 48
5.3 Recommendations ........................................................................................................................... 49
5.4 Areas for Further Research Studies ...................................................................................................... 49
APPENDICES ............................................................................................................................................ 50
APPENDIX I: ............................................................................................................................................. 50
APPENDIX 11 ............................................................................................................................................. 54
REFERENCES ........................................................................................................................................... 55