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标题：Control Activities and Financial Accountability in South Nyanza County Governments in Kenya
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作者：Manyange Nyasimi Michael ; Aluonzi Burani ; Omweno Nyameiyio Enock 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2020
卷号：11
期号：6
页码：32-38
DOI：10.7176/RJFA/11-6-04
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study was about control activities and financial accountability in South Nyanza County Governments, Kenya. County governments in Kenya has been beset by a number of challenges; lack of both budget estimates and implementation document; there is no documentation against which accountability can be gauged. The objectives of the study were to examine the relationship between control activities and value for money, transparency and financial reporting. The study adopted descriptive cross sectional and correlational designs with both quantitative and qualitative approaches. From a total population of 2066 a sample size of 335 respondents was obtained using Slovene’s formula. Data were collected using self administered questionnaires and in depth interviews. Quantitative data was analyzed using Means and standard deviations, Pearson linear correlation coefficient and regression analysis. Qualitative data analysis was done using narrative and thematic analysis. The results indicate that there is a positive and significant relationship between control activities and value for money(r=0.446, p=0.00), transparency(r=0.479, p=0.00.) and financial reporting(r=0.547, p=0.00).The contribution of value for money, transparency and financial reporting was 34.7% (R 2 =0.347). The model was significant (F=147.934, p=0.00). The study concluded that there is relationship between control activities and value for money, transparency and financial reporting. The study recommends that the management of the counties should consider control activities, value for money, transparency and financial reporting very important in order to achieve the objectives of financial accountability.
关键词：Control Activities;Value for Money;Transparency and Financial Reporting