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This study’s purpose is twofold: First, to investigate the relationship between managerial competences and Integrated Reporting (IR) practices; Second, to test whether all the managerial competences attributes are significantly related to IR practices.

This study adopts a correlational research design, and is also cross-sectional. Data were collected using a questionnaire survey of 188 manufacturing firms in Uganda. Data were analyzed with the help of the Statistical Package for Social Sciences.

The study finds that significant associations between managerial competences of knowledge and experience exist with IR practices except for skills. However, experience is the most significant predictor of IR practices. This experience is manifest, among others, in the managers’ ability to get the word out to the public including why the public should be proud of what the company does and about what the company offers and works to make it better.

This study did not control governance variables and yet governance and IR are inextricably associated. Future research should aim at testing the efficacy of investing in governance aspects potentially improving IR. This is because Environmental, Social and Governance investing is predicted to make capitalism work better and deal with the grave threat posed by climate change. The study also focuses on manufacturing firms, and these results may be only applicable to the manufacturing firms in Uganda. More research is therefore needed to further understand the effect of managerial competence attributes on IR in manufacturing firms in other contexts. Well, the results imply that more experienced managers are better placed to embrace IR practices than their less experienced counterparts.

The authors find that managerial experience explains IR practices more than competences and this makes intuitive sense since, for example, better experiential communication potentially minimizes the challenges such as lack of comparability, difficulty in communicating entity-specific information, information not available in a usable format and data errors normally encountered by IR (especially electronic) users. Hence, this study enhances our understanding of the role of managerial competences in the improvement of IR practices using perceptions of report preparers from a developing country where IR is voluntary and where the size of the stock market is small.

This study aims to examine the contribution of audit committee effectiveness (ACE), internal audit function (IAF) and firm-specific attributes to internet financial reporting (IFR). It also seeks to understand which ACE and IAF attributes contribute to variances in IFR.

Data are collected through a questionnaire survey of 40 financial services firms.

The analysis shows that ACE and IAF significantly contribute to positive variances in IFR. It also shows that among the firm-specific attributes, only capital structure significantly contributes to positive variances in IFR. Audit committee meetings and authority contribute significantly to positive variances in IFR unlike audit committee expertise and independence. In terms of the IAF attributes, the risk management role and the regulatory compliance role contribute significantly to positive variances in IFR as compared to the governance processes role and evaluation of the internal control role.

This study enhances our understanding of the relationship between ACE, IAF, firm-specific attributes and IFR in an environment where IFR is not mandated and where corporate governance practices are very much in infancy. This is especially so given that for the first time, to the best of the authors’ knowledge, the contribution made by ACE, IAF and firm-specific attributes in IFR using evidence from an African developing country (Uganda) is now documented in a single study.

The purpose of this paper is to establish the mediating role of local government delivery system (here after delivery system) in the relationship between local governance (hereafter, governance) and financial distress of local governments in Uganda.

This study is correlational and cross-sectional. It uses a questionnaire survey on a sample of 109 local governments (districts) of Uganda. The data are analysed using SPSS, partial least squares structural equation modelling and Jose’s MedGraph.

Results indicate that government delivery system mediates the relationship between governance and financial distress. Delivery system in terms of capacity development and community participation causes positive variances in local government’s financial distress. Also, governance in terms of political clientelism significantly contributes to financial distress more than oversight mechanisms and audit quality. The study finds that delivery system causes more variance in financial distress than governance.

This study applies the new public management and network governance theory and tests the efficacy of delivery system and governance on financial distress in one-go and succeeded in explaining financial distress of local government using Uganda as the setting; the authors join previous scholars that root for multi-theoretical approaches. Also, this study’s design has allowed for the consideration of more than simply the main effects of governance and delivery systems by exploring the mediating role of delivery systems in the link between governance and financial distress. As such, the authors may now have a more accurate and detailed description of the relationships between governance, delivery system and local government financial distress.

The purpose of this study is to examine the viewpoints and experiences of multiple budget actors to understand their particular budget related behaviours contingent upon the COVID-19 (C19) pandemic of a developing country.

This study uses Uganda as a case study and employs semi-structured interview method for the data collection. In trying to generate themes and patterns, data are analysed through three levels of coding: open, axial and selective coding. The contingency theory is used to interpret the data.

The task of budgeting formulation, implementation and control in times of C19 lead to varied actual behaviours of budget actors because of the environmental uncertainty, inappropriate structural and technological conditions and manipulative organisational cultures contingent upon the Ugandan C19 budget context.

The insights generated from the study can be useful for the national governments of emerging economies, e.g. African countries, to understand the conditions that influence the budget actors' behaviour and together, develop long-term financial resilience strategies to face future emergencies.

This study contributes to accounting and public budgeting theory by showing that contingency theory is a relevant framework for understanding budget actors' behaviour in emergency situations. The study potentially strengthens the contingency theory framework through its incorporation of organisational culture perspective into the “people” element.