{"id":"https://openalex.org/W4386897508","doi":"https://doi.org/10.35912/ijfam.v5i2.1423","title":"Budget implementations in local governments in Uganda; reflections from Kiruhura and Mbarara","display_name":"Budget implementations in local governments in Uganda; reflections from Kiruhura and Mbarara","publication_year":2023,"publication_date":"2023-09-08","ids":{"openalex":"https://openalex.org/W4386897508","doi":"https://doi.org/10.35912/ijfam.v5i2.1423"},"language":"en","primary_location":{"id":"doi:10.35912/ijfam.v5i2.1423","doi":"https://doi.org/10.35912/ijfam.v5i2.1423","is_oa":true,"landing_page_url":"http://dx.doi.org/10.35912/ijfam.v5i2.1423","pdf_url":"https://goodwoodpub.com/index.php/ijfam/article/download/1423/475","source":{"id":"https://openalex.org/S4210207042","display_name":"International Journal of Financial Accounting and Management","issn_l":"2656-3355","issn":["2656-3355"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Financial, Accounting, and Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://goodwoodpub.com/index.php/ijfam/article/download/1423/475","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5081585617","display_name":"Marus Eton","orcid":"https://orcid.org/0000-0002-9057-8484","observed_orcids":["https://orcid.org/0000-0002-9057-8484"]},"institutions":[{"id":"https://openalex.org/I3129482412","display_name":"Kabale University","ror":"https://ror.org/01dn27978","country_code":"UG","type":"education","lineage":["https://openalex.org/I3129482412"]}],"countries":["UG"],"is_corresponding":false,"raw_author_name":"Marus Eton","raw_affiliation_strings":["Faculty of Economics and Management Sciences Kabale University, Kabale, Uganda"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Management Sciences Kabale University, Kabale, Uganda","institution_ids":["https://openalex.org/I3129482412"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Arthur Sunday","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129482412","display_name":"Kabale University","ror":"https://ror.org/01dn27978","country_code":"UG","type":"education","lineage":["https://openalex.org/I3129482412"]}],"countries":["UG"],"is_corresponding":false,"raw_author_name":"Arthur Sunday","raw_affiliation_strings":["Faculty of Economics and Management Sciences Kabale University, Kabale, Uganda"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Management Sciences Kabale University, Kabale, Uganda","institution_ids":["https://openalex.org/I3129482412"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5053197096","display_name":"Dianah Nkamusiima","orcid":"https://orcid.org/0000-0002-7944-0601","observed_orcids":["https://orcid.org/0000-0002-7944-0601"]},"institutions":[{"id":"https://openalex.org/I3129482412","display_name":"Kabale University","ror":"https://ror.org/01dn27978","country_code":"UG","type":"education","lineage":["https://openalex.org/I3129482412"]}],"countries":["UG"],"is_corresponding":false,"raw_author_name":"Dianah Nkamusiima","raw_affiliation_strings":["Faculty of Economics and Management Sciences Kabale University, Kabale, Uganda"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Management Sciences Kabale University, Kabale, Uganda","institution_ids":["https://openalex.org/I3129482412"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3129482412"],"apc_list":null,"apc_paid":null,"fwci":6.0204,"has_fulltext":true,"cited_by_count":11,"citation_normalized_percentile":{"value":0.96163699,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"5","issue":"2","first_page":"235","last_page":"249"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.9326000213623047,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.9326000213623047,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.021800000220537186,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.016100000590085983,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/budget-execution","display_name":"budget execution","score":0.9829999804496765},{"id":"https://openalex.org/keywords/local-government","display_name":"local government","score":0.796999990940094},{"id":"https://openalex.org/keywords/participatory-budgeting","display_name":"participatory budgeting","score":0.8519999980926514},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.9100000262260437},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.9990000128746033},{"id":"https://openalex.org/keywords/gender-equity","display_name":"gender equity","score":0.9769999980926514},{"id":"https://openalex.org/keywords/citizen-participation","display_name":"citizen participation","score":0.7129999995231628},{"id":"https://openalex.org/keywords/good-governance","display_name":"good governance","score":0.7400000095367432},{"id":"https://openalex.org/keywords/government-revenue","display_name":"government revenue","score":0.36500000953674316},{"id":"https://openalex.org/keywords/mbarara","display_name":"Mbarara","score":1.0}],"concepts":[{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.8186650276184082},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.7710140943527222},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5739529132843018},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5469983220100403},{"id":"https://openalex.org/C2780269213","wikidata":"https://www.wikidata.org/wiki/Q271855","display_name":"Government budget","level":3,"score":0.5309300422668457},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5155365467071533},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.5080347061157227},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.49957275390625},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.4938669800758362},{"id":"https://openalex.org/C2780526558","wikidata":"https://www.wikidata.org/wiki/Q1345314","display_name":"Good governance","level":3,"score":0.45727279782295227},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.42845618724823},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3473682403564453},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.34495076537132263},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.3150864839553833},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.26391148567199707},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2511889338493347},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22054466605186462},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.10313144326210022},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.35912/ijfam.v5i2.1423","doi":"https://doi.org/10.35912/ijfam.v5i2.1423","is_oa":true,"landing_page_url":"http://dx.doi.org/10.35912/ijfam.v5i2.1423","pdf_url":"https://goodwoodpub.com/index.php/ijfam/article/download/1423/475","source":{"id":"https://openalex.org/S4210207042","display_name":"International Journal of Financial Accounting and Management","issn_l":"2656-3355","issn":["2656-3355"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Financial, Accounting, and Management","raw_type":"journal-article"},{"id":"pmh:oai:idr.kab.ac.ug:20.500.12493/1368","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/20.500.12493/1368","pdf_url":null,"source":{"id":"https://openalex.org/S7407063272","display_name":"Kabale University Digital Repository","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"pmh:oai:neliti.com:620993","doi":null,"is_oa":false,"landing_page_url":"https://www.neliti.com/publications/620993/budget-implementations-in-local-governments-in-uganda-reflections-from-kiruhura","pdf_url":null,"source":{"id":"https://openalex.org/S7407055263","display_name":"Neliti","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Financial, Accounting, and Management","raw_type":"Journal:eArticle"}],"best_oa_location":{"id":"doi:10.35912/ijfam.v5i2.1423","doi":"https://doi.org/10.35912/ijfam.v5i2.1423","is_oa":true,"landing_page_url":"http://dx.doi.org/10.35912/ijfam.v5i2.1423","pdf_url":"https://goodwoodpub.com/index.php/ijfam/article/download/1423/475","source":{"id":"https://openalex.org/S4210207042","display_name":"International Journal of Financial Accounting and Management","issn_l":"2656-3355","issn":["2656-3355"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Financial, Accounting, and Management","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.8046000003814697},{"display_name":"Reduced inequalities","id":"https://metadata.un.org/sdg/10","score":0.7578999996185303}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4386897508.pdf","grobid_xml":"https://content.openalex.org/works/W4386897508.grobid-xml"},"referenced_works_count":63,"referenced_works":["https://openalex.org/W281970018","https://openalex.org/W1176769169","https://openalex.org/W1507365079","https://openalex.org/W1521019979","https://openalex.org/W1560974327","https://openalex.org/W1562852712","https://openalex.org/W1580628980","https://openalex.org/W1736209534","https://openalex.org/W1907459977","https://openalex.org/W1969703220","https://openalex.org/W2078887550","https://openalex.org/W2161542188","https://openalex.org/W2188228798","https://openalex.org/W2290251995","https://openalex.org/W2339000046","https://openalex.org/W2342787650","https://openalex.org/W2345065645","https://openalex.org/W2520010989","https://openalex.org/W2530820564","https://openalex.org/W2536988075","https://openalex.org/W2553609742","https://openalex.org/W2563904865","https://openalex.org/W2588480539","https://openalex.org/W2589073418","https://openalex.org/W2605826724","https://openalex.org/W2755219279","https://openalex.org/W2780813253","https://openalex.org/W2794775706","https://openalex.org/W2797051788","https://openalex.org/W2800413719","https://openalex.org/W2801628966","https://openalex.org/W2883763688","https://openalex.org/W2891299990","https://openalex.org/W2898966555","https://openalex.org/W2921857242","https://openalex.org/W2944168782","https://openalex.org/W2952953987","https://openalex.org/W2964711706","https://openalex.org/W2969719736","https://openalex.org/W2971181471","https://openalex.org/W2971813575","https://openalex.org/W2994268860","https://openalex.org/W2996532113","https://openalex.org/W3014590067","https://openalex.org/W3024396728","https://openalex.org/W3033711701","https://openalex.org/W3091599485","https://openalex.org/W3124198856","https://openalex.org/W3124530423","https://openalex.org/W3135387086","https://openalex.org/W3161141286","https://openalex.org/W4213037648","https://openalex.org/W4214939532","https://openalex.org/W4232018734","https://openalex.org/W4241944427","https://openalex.org/W4245435311","https://openalex.org/W4246271456","https://openalex.org/W4249690304","https://openalex.org/W4313581121","https://openalex.org/W4378907111","https://openalex.org/W6744319637","https://openalex.org/W6979905450","https://openalex.org/W6991817697"],"related_works":["https://openalex.org/W2054894637","https://openalex.org/W7200046908","https://openalex.org/W4360798128","https://openalex.org/W3199387458","https://openalex.org/W7199058705","https://openalex.org/W4416753054","https://openalex.org/W3004125649","https://openalex.org/W4413779475","https://openalex.org/W4411895636","https://openalex.org/W3185734479"],"abstract_inverted_index":{"Purpose:":[0],"This":[1,163],"study":[2,83,139,164,181],"focused":[3],"on":[4,17,223],"the":[5,18,52,77,99,117,124,131,160,216,224],"extent":[6],"of":[7,21,48,55,102,116,126,173,226],"budget":[8,22,49,87,118,132,135,178,203,232],"implementation":[9,50,204],"in":[10,14,51,112,142,149,177,206,231],"selected":[11],"local":[12,53,93],"governments":[13,54],"Uganda,":[15,151],"focusing":[16],"governance":[19,175],"principles":[20,176],"implementation,":[23],"which":[24],"included":[25],"participation,":[26],"transparency,":[27,228],"accountability,":[28],"and":[29,40,64,123,146,152,191,194,208,229],"gender":[30],"equity.":[31],"Research":[32],"methodology:":[33],"The":[34,67,82,138,180],"research":[35],"design":[36],"used":[37],"was":[38,108,140],"descriptive":[39],"analytical":[41],"to":[42,95,98,119,129,158,213,215],"allow":[43],"for":[44,169,189],"a":[45,61,110,114,166,186,210],"comprehensive":[46],"description":[47],"reference.":[56],"Data":[57],"were":[58,69,74],"collected":[59],"using":[60],"structured":[62],"questionnaire":[63],"interview":[65],"guide.":[66],"participants":[68],"chosen":[70],"purposively":[71],"because":[72],"they":[73],"conversant":[75],"with":[76],"variables":[78],"under":[79],"study.":[80],"Results:":[81],"findings":[84,154],"indicated":[85],"that":[86,183],"participation":[88,195,230],"increasingly":[89],"varies":[90],"from":[91],"one":[92,147],"government":[94],"another":[96],"due":[97],"low":[100],"level":[101],"awareness":[103],"among":[104],"less-educated":[105],"citizens.":[106],"There":[107],"also":[109,220],"reduction":[111],"revenues,":[113],"failure":[115],"meet":[120],"citizens\u2019":[121],"needs,":[122],"lack":[125],"sufficient":[127],"time":[128],"implement":[130],"variedly":[133],"affected":[134],"implementation.":[136,179,233],"Limitations:":[137],"conducted":[141],"only":[143],"two":[144],"districts":[145],"city":[148],"western":[150],"their":[153],"make":[155],"it":[156],"difficult":[157],"generalize":[159],"findings.":[161],"Contribution:":[162],"provides":[165,199],"solid":[167],"basis":[168],"advocating":[170],"more":[171],"observation":[172],"good":[174],"showed":[182],"budgeting":[184],"is":[185],"collective":[187],"responsibility":[188],"all,":[190],"therefore,":[192],"transparency":[193],"are":[196],"important.":[197],"It":[198,219],"valuable":[200],"insights":[201],"into":[202],"challenges":[205,217],"Uganda":[207],"proposes":[209],"workable":[211],"strategy":[212],"respond":[214],"established.":[218],"adds":[221],"literature":[222],"role":[225],"governance,":[227]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-09-21T00:00:00"}