e-journal

The association between accounting standards, legal framework and the quality of financial reporting by a government ministry in Uganda

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Purpose – The purpose of this study is to examine the association between accounting
standards, legal framework and the quality of financial reporting by the Ministry of Water and
Environment in Uganda.
Design/methodology/approach – The study used a self-administered questionnaire to survey
120 staff and stakeholders of the Ministry of the Water and Environment. Correlation analysis
was employed to determine the association between accounting standards, legal framework and the
quality of financial reporting.
Findings – Results indicate that accounting standards and legal framework are all positively and
significantly associated with the quality of financial reporting, providing evidence of the effect of
accounting standards and legal framework on the quality of financial reporting in Uganda
Research limitations/implications – Scarce literature using African data means that it is not
possible to compare the findings to previous research.
Practical implications – The finding of an association between accounting standards, the legal
framework and quality of financial reporting implies that the government of Uganda needs to adopt a
more robust approach in enforcing compliance to improve the quality of financial reports produced by
the Ministry of Water and Environment.
Originality/value – This study contributes to the dearth of evidence on government accounting
literature in Africa by investigating for the first time, the association between accounting standards,
legal framework and the quality of financial reporting by a government department.

Keywords Association, Accounting Standards, Legal framework, Quality of financial reporting, Ministry of Water and Environment, Uganda, Financial reporting

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting in Emerging

No. Panggil

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Penerbit

: Emeral Group., 2013

Deskripsi Fisik

Journal of Accounting in Emerging Economies Vol. 3 No. 1, 2013 pp. 65-81

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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