文章基本信息

标题：Cooperate governance and financial performance in War Child Uganda
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作者：Martha Kibukamusoke ; Tony Ssewankambo
期刊名称：Africa’s Public Service Delivery and Performance Review (APSDPR)
印刷版ISSN：2310-2195
电子版ISSN：2310-2152
出版年度：2019
卷号：7
期号：1
页码：13-25
DOI：10.4102/apsdpr.v7i1.235
出版社：AOSIS
摘要：Background: The corporate governance structure has employed a number of multiple empirical techniques that have influenced many organisations worldwide. War Child in Uganda, an independent international organisation, faced a number of financial data alterations, whose major cause was not following budgets and not adhering to rules and regulations on the use of finances. The failure to disclose information on the proper earnings caused a lot of irregularities in the financial performance of the organisation. Aim: This study aimed at investigating the effect of cooperate governance on financial performance of War Child in Uganda as guided by the following objectives: (1) to find out if the staff of War Child are aware of the existence of financial systems that lead to financial performance in War Child in Uganda and (2) to find out the relationship between corporate governance and financial performance in War Child in Uganda. Methods: The study adopted cross-sectional and descriptive research designs where both qualitative and quantitative approaches were used. Results: The findings of the study showed that the employees of War Child Uganda are aware of the existence of financial systems; however, the failure in financial performance is not explained. The findings also showed that there is a positive relationship between corporate governance and financial performance of War Child in Uganda. Conclusion: Recommendations further state that if War Child in Uganda embraces more accountability, transparency and competence as a way of improving its financial performance, there will be a significant improvement in financial accountability, reporting, budget performance and liquidity.
关键词：Corporate governance; financial systems; financial performance; financial accountability; transparency.