Budgetary Institutional Adjustments and Fiscal Discipline in Local Government: An Assessment of Entity Location Mediation
For quite a long time, budgetary institutional adjustments have been implicated as important determinants of fiscal discipline in local government. Moreover, entity location has been argued a pivotal and influential factor in the budgetary institutional adjustments-fiscal discipline linkages. Howeve...
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International Public Finance Conference/Turkey
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doaj-9dc510e769a443339240cbff9b2228512020-11-25T01:50:13ZengInternational Public Finance Conference/TurkeyInternational Journal of Public Finance2548-04992548-04992019-07-014112210.30927/ijpf.478638Budgetary Institutional Adjustments and Fiscal Discipline in Local Government: An Assessment of Entity Location MediationPaul Onyango-Delewa0Isaac Nabeta Nkote1Gulu UniversityMakerere University Business SchoolFor quite a long time, budgetary institutional adjustments have been implicated as important determinants of fiscal discipline in local government. Moreover, entity location has been argued a pivotal and influential factor in the budgetary institutional adjustments-fiscal discipline linkages. However, to date no research is conclusive enough on what precisely explains budget discipline especially in Sub-Saharan Africabased localities. On the basis of a cross-sectional research design, this study investigated the budgetary institutional adjustments-entity locationfiscal discipline triangulation in Uganda, East Africa. Data were collected from 26 districts, 9 municipalities and a number of sub-counties spread across four purposively-selected geographical regions of the country. The regions are north-western, northern, north-eastern, and eastern. Data were then subjected to both regression and structural equation modeling statistical analysis. Notably, results from structural equation modeling revealed that budgetary institutional adjustments have strong predictive power on fiscal discipline. Conversely, entity location does not have any influence on the budgetary institutional adjustments fiscal discipline relationship. Theoretical and practical implications from the findings are discussed.https://dergipark.org.tr/download/article-file/773531 Fiscal DisciplineBudgetary Institutional AdjustmentsLocation |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Paul Onyango-Delewa Isaac Nabeta Nkote |
spellingShingle |
Paul Onyango-Delewa Isaac Nabeta Nkote Budgetary Institutional Adjustments and Fiscal Discipline in Local Government: An Assessment of Entity Location Mediation International Journal of Public Finance Fiscal Discipline Budgetary Institutional Adjustments Location |
author_facet |
Paul Onyango-Delewa Isaac Nabeta Nkote |
author_sort |
Paul Onyango-Delewa |
title |
Budgetary Institutional Adjustments and Fiscal Discipline in Local Government: An Assessment of Entity Location Mediation |
title_short |
Budgetary Institutional Adjustments and Fiscal Discipline in Local Government: An Assessment of Entity Location Mediation |
title_full |
Budgetary Institutional Adjustments and Fiscal Discipline in Local Government: An Assessment of Entity Location Mediation |
title_fullStr |
Budgetary Institutional Adjustments and Fiscal Discipline in Local Government: An Assessment of Entity Location Mediation |
title_full_unstemmed |
Budgetary Institutional Adjustments and Fiscal Discipline in Local Government: An Assessment of Entity Location Mediation |
title_sort |
budgetary institutional adjustments and fiscal discipline in local government: an assessment of entity location mediation |
publisher |
International Public Finance Conference/Turkey |
series |
International Journal of Public Finance |
issn |
2548-0499 2548-0499 |
publishDate |
2019-07-01 |
description |
For quite a long time, budgetary institutional adjustments have been implicated as important determinants of fiscal discipline in local government. Moreover, entity location has been argued a pivotal and influential factor in the budgetary institutional adjustments-fiscal discipline linkages. However, to date no research is conclusive enough on what precisely explains budget discipline especially in Sub-Saharan Africabased localities. On the basis of a cross-sectional research design, this study investigated the budgetary institutional adjustments-entity locationfiscal discipline triangulation in Uganda, East Africa. Data were collected from 26 districts, 9 municipalities and a number of sub-counties spread across four purposively-selected geographical regions of the country. The regions are north-western, northern, north-eastern, and eastern. Data were then subjected to both regression and structural equation modeling statistical analysis. Notably, results from structural equation modeling revealed that budgetary institutional adjustments have strong predictive
power on fiscal discipline. Conversely, entity location does not have any influence on the budgetary institutional adjustments fiscal discipline relationship. Theoretical and practical implications from the findings are discussed. |
topic |
Fiscal Discipline Budgetary Institutional Adjustments Location |
url |
https://dergipark.org.tr/download/article-file/773531 |
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