{"id":"https://openalex.org/W7224927125","doi":"https://doi.org/10.5281/zenodo.23809453","title":"CORPORATE GOVERNANCE COMPLIANCE IN STATE-OWNED ENTERPRISES IN UGANDA: A CRITICAL EXAMINATION OF THE EFFECTIVENESS OF THE LEGAL AND INSTITUTIONAL FRAMEWORK","display_name":"CORPORATE GOVERNANCE COMPLIANCE IN STATE-OWNED ENTERPRISES IN UGANDA: A CRITICAL EXAMINATION OF THE EFFECTIVENESS OF THE LEGAL AND INSTITUTIONAL FRAMEWORK","publication_year":2026,"publication_date":"2026-10-30","ids":{"openalex":"https://openalex.org/W7224927125","doi":"https://doi.org/10.5281/zenodo.23809453"},"language":"en","primary_location":{"id":"doi:10.5281/zenodo.23809453","doi":"https://doi.org/10.5281/zenodo.23809453","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23809453","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.23809453","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160195144","display_name":"MUHUMUZA LIVINGSTON","orcid":"https://orcid.org/0009-0000-7136-6083","observed_orcids":["https://orcid.org/0009-0000-7136-6083"]},"institutions":[{"id":"https://openalex.org/I2752562790","display_name":"Kampala International University","ror":"https://ror.org/017g82c94","country_code":"UG","type":"education","lineage":["https://openalex.org/I2752562790"]}],"countries":["UG"],"is_corresponding":true,"raw_author_name":"LIVINGSTON, MUHUMUZA","raw_affiliation_strings":["Kampala international University"],"raw_orcid":"https://orcid.org/0009-0000-7136-6083","affiliations":[{"raw_affiliation_string":"Kampala international University","institution_ids":["https://openalex.org/I2752562790"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5160195144"],"corresponding_institution_ids":["https://openalex.org/I2752562790"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.89292672,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.4758000075817108,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.4758000075817108,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.3693999946117401,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13901","display_name":"State Capitalism and Financial Governance","score":0.03530000150203705,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance-compliance","display_name":"corporate governance compliance","score":0.8479999899864197},{"id":"https://openalex.org/keywords/state-owned-enterprises","display_name":"state-owned enterprises","score":1.0},{"id":"https://openalex.org/keywords/uganda","display_name":"Uganda","score":0.7419999837875366},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.8579999804496765},{"id":"https://openalex.org/keywords/board-composition","display_name":"board composition","score":0.9480000138282776},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.8690000176429749},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.8339999914169312},{"id":"https://openalex.org/keywords/transparency-and-disclosure","display_name":"disclosure transparency","score":0.9710000157356262},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.968999981880188},{"id":"https://openalex.org/keywords/organizational-performance","display_name":"organizational performance","score":0.843999981880188},{"id":"https://openalex.org/keywords/public-finance-management-act","display_name":"Public Finance Management Act","score":0.9950000047683716},{"id":"https://openalex.org/keywords/public-enterprise-governance","display_name":"public enterprise governance","score":0.3140000104904175}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7361999750137329},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6829000115394592},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6660000085830688},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.5791000127792358},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.5666999816894531},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.5619999766349792},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5422999858856201},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.46630001068115234},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.4611000120639801},{"id":"https://openalex.org/C2778348171","wikidata":"https://www.wikidata.org/wiki/Q167037","display_name":"Corporation","level":2,"score":0.42149999737739563},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.4099000096321106},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.392300009727478},{"id":"https://openalex.org/C2776014549","wikidata":"https://www.wikidata.org/wiki/Q3050847","display_name":"Consolidation (business)","level":2,"score":0.3449999988079071},{"id":"https://openalex.org/C119232533","wikidata":"https://www.wikidata.org/wiki/Q873451","display_name":"Business ethics","level":2,"score":0.33550000190734863},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3312999904155731},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.32899999618530273},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.3172999918460846},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.30889999866485596},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.30559998750686646},{"id":"https://openalex.org/C184356942","wikidata":"https://www.wikidata.org/wiki/Q830382","display_name":"Best practice","level":2,"score":0.28369998931884766},{"id":"https://openalex.org/C2779815580","wikidata":"https://www.wikidata.org/wiki/Q856418","display_name":"Sarbanes\u2013Oxley Act","level":3,"score":0.26899999380111694},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.2671000063419342},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.25589999556541443},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.2556999921798706},{"id":"https://openalex.org/C189922023","wikidata":"https://www.wikidata.org/wiki/Q17056348","display_name":"Information governance","level":4,"score":0.25459998846054077},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.25380000472068787}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.23809453","doi":"https://doi.org/10.5281/zenodo.23809453","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23809453","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},{"id":"doi:10.5281/zenodo.23809454","doi":"https://doi.org/10.5281/zenodo.23809454","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23809454","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"}],"best_oa_location":{"id":"doi:10.5281/zenodo.23809453","doi":"https://doi.org/10.5281/zenodo.23809453","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23809453","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.9595999717712402,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7218708375","https://openalex.org/W4391436167","https://openalex.org/W2086006329","https://openalex.org/W2245673132","https://openalex.org/W7223695588","https://openalex.org/W7141051987","https://openalex.org/W7218341511","https://openalex.org/W7219975153","https://openalex.org/W7223439316","https://openalex.org/W4320029997"],"abstract_inverted_index":{"This":[0,157],"review":[1],"examines":[2],"corporate":[3,80],"governance":[4,29,81,101,216],"compliance":[5,135],"in":[6,85,114,289],"Uganda's":[7,34,271],"state-owned":[8],"enterprises":[9,189,317],"(SOEs),":[10],"focusing":[11],"on":[12,57,65,100,146,155,225],"board":[13,69,298],"composition":[14],"and":[15,19,22,25,31,42,45,73,82,94,98,103,117,127,153,176,197,235,254,278,284,291,300,323,328,338],"independence,":[16],"internal":[17,83,339],"audit":[18,72,84,108],"controls,":[20],"transparency":[21],"disclosure,":[23,71],"accountability,":[24,294],"the":[26,38,46,54,91,118,192,220,262,266,269],"relationship":[27],"between":[28],"arrangements":[30],"organizational":[32],"performance.":[33,106],"legal":[35,272],"framework":[36,273,332],"includes":[37,77],"Public":[39,47,281,311],"Enterprises":[40,282],"Reform":[41,283],"Divestiture":[43,285],"Act":[44,286,314],"Finance":[48,312],"Management":[49,313],"Act.":[50],"International":[51],"standards,":[52],"particularly":[53],"OECD":[55,243],"Guidelines":[56],"Corporate":[58],"Governance":[59],"of":[60,79,90,120,124,194,227,249,265,343],"State-Owned":[61],"Enterprises,":[62],"provide":[63],"benchmarks":[64],"professional":[66,147],"state":[67,128,221,316],"ownership,":[68],"autonomy,":[70],"accountability.":[74,279],"Uganda-specific":[75],"literature":[76],"studies":[78],"SOEs,":[86],"a":[87,121,159,164,330],"case":[88],"study":[89],"National":[92],"Water":[93],"Sewerage":[95],"Corporation":[96],"(NWSC),":[97],"research":[99],"attributes":[102],"commercial":[104,198,209],"SOE":[105],"Official":[107],"material":[109],"has":[110],"also":[111],"reported":[112],"gaps":[113],"consolidation":[115],"coverage":[116],"absence":[119],"comprehensive":[122],"database":[123],"public":[125,195,308,334],"corporations":[126],"enterprises.":[129,309],"The":[130,242,280,310,341],"available":[131],"evidence":[132],"suggests":[133],"that":[134,246,257,349],"is":[136,158,217],"multidimensional:":[137],"formal":[138,169],"rules":[139],"are":[140],"necessary,":[141],"but":[142],"their":[143],"effectiveness":[144],"depends":[145],"boards,":[148,231],"independent":[149,172],"audit,":[150],"reliable":[151],"information":[152],"follow-through":[154],"recommendations.":[156],"preliminary":[160],"review,":[161],"not":[162,259,347],"yet":[163],"completed":[165,182],"reproducible":[166],"systematic":[167],"review:":[168],"multi-database":[170],"searches,":[171],"screening,":[173],"quality":[174],"appraisal":[175],"final":[177],"PRISMA":[178],"counts":[179],"must":[180],"be":[181],"before":[183],"journal":[184],"submission.":[185],"2.":[186],"Background":[187],"State-owned":[188],"operate":[190],"at":[191],"intersection":[193],"policy":[196],"activity.":[199],"They":[200],"may":[201,237],"deliver":[202],"essential":[203],"services,":[204],"manage":[205],"strategic":[206],"infrastructure,":[207],"pursue":[208],"objectives":[210],"or":[211,268],"combine":[212],"these":[213],"mandates.":[214],"Their":[215],"complex":[218],"because":[219],"acts":[222],"as":[223,303],"owner":[224],"behalf":[226],"citizens,":[228],"while":[229],"ministries,":[230],"executives,":[232],"regulators,":[233],"auditors":[234],"Parliament":[236],"exercise":[238],"different":[239],"oversight":[240],"functions.":[241],"(2024)":[244],"observes":[245],"this":[247],"chain":[248],"accountability":[250],"can":[251],"obscure":[252],"responsibility":[253],"create":[255],"incentives":[256],"do":[258],"necessarily":[260],"serve":[261],"long-term":[263],"interests":[264],"enterprise":[267,351],"public.":[270],"recognises":[274],"both":[275],"operational":[276,290],"autonomy":[277,288],"identifies":[287],"financial":[292,335],"management,":[293,336],"performance":[295],"improvement,":[296],"clear":[297],"functions":[299],"qualified":[301],"appointments":[302],"important":[304],"conditions":[305],"for":[306,333],"managing":[307],"defines":[315],"to":[318],"include":[319],"certain":[320],"statutory":[321],"bodies":[322],"companies":[324],"controlled":[325],"by":[326],"government":[327],"provides":[329],"broader":[331],"reporting":[337],"controls.":[340],"existence":[342],"rules,":[344],"however,":[345],"does":[346],"establish":[348],"every":[350],"implements":[352],"them":[353],"effectively.":[354]},"counts_by_year":[],"updated_date":"2026-11-05T12:25:35.769452","created_date":"2026-10-31T00:00:00"}
