IDEAS home Printed from https://ideas.repec.org/a/eme/ijsepp/ijse-12-2014-0254.html
   My bibliography  Save this article

Public finance regulatory compliance among public secondary schools

Author

Listed:
  • Gorrettie Kyeyune Nakyeyune
  • Venancio Tauringana
  • Joseph Mpeera Ntayi
  • Stephen Korutaro Nkundabanyanga

Abstract

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 undertaken. Ordinary least squares regression was used to determine whether, in addition to deterrence measures, leadership support also explains variances in public finance regulatory compliance. Findings - Results based on a hierarchical regression analysis indicate that deterrence measures explain 17.4 per cent of variances in public finance regulatory compliance. In addition, leadership support explains a further 18.2 per cent of the variances in public finance regulatory compliance. Research limitations/implications - The results imply that in addition to deterrence measures, secondary schools in Uganda should also emphasise leadership support in order to improve their public finance regulatory compliance. Originality/value - Contrary to previous studies, the authors explain regulatory compliance using deterrence measures and leadership support in a single study while also focussing on institutions and not individuals as a unit of analysis. The authors also extend the predominantly financial institutions compliance studies to the education sector. Thus probably for the first time, the authors show that leadership support complements deterrence measures in explaining public finance regulatory compliance in the education sector. Even with strong deterrence measures, the lack of leadership support may lead to inadequate public finance regulatory compliance.

Suggested Citation

  • Gorrettie Kyeyune Nakyeyune & Venancio Tauringana & Joseph Mpeera Ntayi & Stephen Korutaro Nkundabanyanga, 2016. "Public finance regulatory compliance among public secondary schools," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 43(11), pages 1135-1155, November.
    • Handle: RePEc:eme:ijsepp:ijse-12-2014-0254
    DOI: 10.1108/IJSE-12-2014-0254
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/IJSE-12-2014-0254/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/IJSE-12-2014-0254/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/IJSE-12-2014-0254?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:ijsepp:ijse-12-2014-0254. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.