Internal Financial Controls and Working Capital Management in Public Universities in Uganda: A Case Study of Makerere University Kampala
Bibliographic record
Abstract
The objective of the study is to examine the extent to which internal financial controls affect working capital management in Public Universities in Uganda. Working capital is vital for running of institutions because it provides the financial liquidity needed to effectively manage day-today operations. A cross-sectional research design was adopted using a quantitative approach. Data was collected from staff of Finance and Internal Audit Directorates, and heads of Departments, Schools and Colleges of Makerere University using a self- administered closed ended questionnaire. Empirical data was analyzed using descriptive statistics, Pearson’s correlation and regression tests. Findings indicate that the elements of internal financial controls which include; the control environment, risk assessment process and budget control have a positive and significant effect. The effect of control activities is not statistically significant. Therefore, Public Universities should strengthen financial control policies and procedures, risk assessment processes and budgetary control mechanisms to effectively manage working capital.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".