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Donnish Journal of Business and Finance Management Research (DJBFMR)

February 2017 Vol. 3(1), pp. 001-008

Copyright 2017 Donnish Journals




Original Research Article


The Current Status of Responsibility Accounting in Ugandan Public Universities


Philip Owino

Corresponding Author's Email: Phowino@yahoo.com

Accepted 10th January, 2017.



Abstract


The purpose of this paper is to examine the mediating effect of the agency relation on the relationship between the hierarchical structure and responsibility accounting at academic departments in Ugandan public universities. This study was based on a cross-sectional survey research design that was limited to academic departments from public universities in Uganda. The main focus is to establish the role of the agency in the relationship between hierarchical structure and responsibility accounting. The paper adopted the Boran and Kenny approach, hierarchical regression analysis, and bootstrapping to test for mediation effects. Agency relation is a significant mediator in the association between the hierarchical structure and responsibility accounting. It also boosts the relationship between the two by 25.6 percent in the academic departments of public universities. Further, the finding confirmed a partial type of mediation between hierarchical structure and responsibility accounting. In order to have a meaningful and viable interpretation of the results of the relationship between the hierarchical structure and responsibility accounting practices, it is important to assess the role of the third variable (agency relation) in the relationship. This enables practitioners and scholars to explain and recommend agency relation as viable means that foster transparency and efficiency in an organization. This is study focused on testing the mediating effect of agency relation on the relationship between hierarchical structure and responsibility accounting at academic departments in Ugandan public universities.

Keywords: Agency relations, Hierarchical structure, Responsibility accounting, Public universities, Uganda.

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Cite This Article:

Philip Owino. The Current Status of Responsibility Accounting in Ugandan Public Universities. Donnish Journal of Business and Finance Management Research 3(1) 2017 pp. 001-008.


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