Effect of Budgeting Practices on the Performance of Municipal Councils in Uganda: A Case Study of Kabale Municipal Council.

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Date

2024

Journal Title

Journal ISSN

Volume Title

Publisher

Kabale University

Abstract

The study aimed to examine the effect of budgeting practices on the performance of municipal councils in Uganda, with Kabale Municipal Council as a case study. Specifically, the study sought to: (i) assess the effect of zero-based budgeting on the performance of Kabale Municipal Council, (ii) examine the impact of rolling budgets and forecasts on the council's performance, and (iii) establish the effect of activity-based budgeting on the council's performance. The research provided a comprehensive understanding of how various budgeting approaches influence operational efficiency, resource allocation, and overall performance in municipal councils, contributing to improved financial management and decision-making processes.

Description

Keywords

Effect, Budgeting Practices, Performance, Uganda, Kabale Municipal Council

Citation

Atwijukire, Ellon (2024). Effect of Budgeting Practices on the Performance of Municipal Councils in Uganda: A Case Study of Kabale Municipal Council. Kabale: Kabale University.