Papers by Paul Onyango-Delewa
Journal of Public Administration, Finance and Law, 2018
Policy, practice, and past research are largely inconclusive on what explains fiscal imbalances i... more Policy, practice, and past research are largely inconclusive on what explains fiscal imbalances in local government. While leadership attributes; political functionality, managerial and technical capacity, and civic participation are often empirically-cited as dominant imbalances predictors, budget incrementalism also features as instrumental to leadership-fiscal imbalances linkages. This study employs situational, managerial, participative, and fiscal imbalances theoretical perspectives to examine budget incrementalism mediation on the leadership-fiscal imbalances relationship in local governments in Uganda, East Africa. Structural equation modeling results reveal that while political functionality and civic participation leadership explain the imbalances, managerial and technical capacity leadership does not. Besides, budget incrementalism mediates the leadership-fiscal imbalances relationship. Findings implications and future research direction bridging leadership-budget incremen...
International Journal of Public Sector Performance Management, 2021
Achieving acceptable levels of expenditure governance in public entities has been an issue of emp... more Achieving acceptable levels of expenditure governance in public entities has been an issue of empirical, theoretical and practical debate for a long time. Albeit with no clear conclusion yet, public expenditure governance especially in African sub-national entities is frequently linked to auditing and related assurance services. Fiscal institutionalisation is also another factor commonly cited as significant to locality expenditure governance. This study investigated auditing and other assurance services-expenditure governance relationship in local governments. Besides, it examined whether fiscal institutionalisation mediates that linkage. Employing cross-sectional research design, data were collected from 21 districts, 9 municipalities and some sub-counties in north-western, northern, north-eastern and eastern regions of Uganda, East Africa. Data were then subjected to structural equation modelling analysis. The findings revealed that auditing and other assurance activities predict...
This research intervenes the seemingly-endless empirical debate that seeks explanation to the not... more This research intervenes the seemingly-endless empirical debate that seeks explanation to the notorious budgetary discipline problem in local government. Some scholars attribute it to social networks, but others emphasize entity internal control systems. Supported by budgetary theory- structural equation modeling (SEM) triangulation, we examined data from 33 districts, 7 municipalities and 345 sub-counties in Uganda (East Africa)’s north-western and eastern regions. The SEM results revealed that socio-economic structures and partisan-politics; key social networks constructs, predict budgetary discipline. Ethnicity; it is other attribute, does not. Additionally, internal control system mediates the social networks-budgetary discipline relationship as originally anticipated. Implications for theory and practice are discussed.
Fiscal corruption has been implicated a predictor of budgetary efficiency in local government for... more Fiscal corruption has been implicated a predictor of budgetary efficiency in local government for quite a long time. Similarly, leadership consultation has been argued a critical aspect in the fiscal corruptionbudgetary efficiency relationship. However, despite the probable fiscal corruption-leadership consultation influences, existent literature holds no conclusive position on this matter. On the basis of both garbage-can-budgeting model and budgetary incrementalism theory, this study investigated fiscal corruption explanation to changes in budgetary efficiency. Moreover, it examined mediation of leadership consultation in the fiscal corruption-budgetary efficiency linkages. Data were collected from 27 districts and 180 sub-counties in eastern Uganda, East Africa. Regression analysis and structural equation modeling results indicate that discretionary public power, rent-seeking behavior, and legal system; notable fiscal corruption attributes, predict budgetary efficiency. However, ...
Open Science Repository Public Administration, May 4, 2013
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Fiscal solvency has become a popular phenomenon in numerous decentralizing countries in recent ye... more Fiscal solvency has become a popular phenomenon in numerous decentralizing countries in recent years. The ability to mobilize adequate revenue to fund expenditure in a given budget period, and provide public goods and services, makes fiscal solvency very pertinent, especially in local government. However, policy, practice, and research, claim that most local entities, both in the developed and developing world, rarely achieve required fiscal solvency standards. While no clear explanation of the problem abounds, digital financial inclusion dominates the ongoing debate. Besides, regulation is also considered a very crucial factor for fiscal solvency. This study examines the probable mediation effect regulation has on the digital financial inclusion-fiscal solvency relationship in local governments in Uganda, East Africa. Based on a cross-sectional research design, data were collected from 21 districts, nine municipalities, and many sub-counties in the country’s post-conflict northern ...
Global Journal of Management and Business Research
Drawing on the pure theory of local expenditure and fiscal federalism theory, we investigated whe... more Drawing on the pure theory of local expenditure and fiscal federalism theory, we investigated whether fiscal horizontal transfers are antecedents of fiscal autonomy in local government. Moreover, it was also examined if public-private-partnerships possibly mediate the fiscal horizontal transfers-fiscal autonomy relationship. In order to test the hypothesized model, data were collected from 27 districts, 9 municipalities and 243 sub-counties scattered in the eastern region of Uganda, East Africa. Over the years, the country has been applauded for its relatively efficient fiscal federalism system in the region. Data were then subjected to both regression and structural equation modeling statistical analysis. Results indicated that fiscal horizontal transfers predict changes in fiscal autonomy and public-private-partnerships have an intervening influence on the fiscal horizontal transfers-fiscal autonomy linkages. Implications to both theory and practice are accordingly discussed and f...
International Journal of Public Finance
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Although the effect of public expenditure efficiency on local government fiscal performance is wi... more Although the effect of public expenditure efficiency on local government fiscal performance is widely-documented, what precisely explains expenditure efficiency remains largely unclear. Nevertheless, past research holds fiscal illusion as the most likely predictor and community sensitization very critical for fiscal illusion-expenditure efficiency formation. We employed fiscal illusion theory to investigate possible fiscal illusion-community sensitization-expenditure efficiency mediation in 16 districts, 6 municipalities, and 160 sub-counties of Uganda’s northern region. Over the years, Uganda; an East African country, is applauded for its fiscal federalism proficiency. But presently, its northern region is grappling a 20-year post-conflict trauma likely to compromise entity spending efficiency. Structural equation modeling results suggest that all the four fiscal illusion constructs: fiscal imbalances, political divide, tax payment bias, and fiscal sabotage, predict changes in expe...
Global Journal of Management and Business Research
Drawing on the pure theory of local expenditure and fiscal federalism theory, we investigated whe... more Drawing on the pure theory of local expenditure and fiscal federalism theory, we investigated whether fiscal horizontal transfers are antecedents of fiscal autonomy in local government. Moreover, it was also examined if public-private-partnerships possibly mediate the fiscal horizontal transfers-fiscal autonomy relationship. In order to test the hypothesized model, data were collected from 27 districts, 9 municipalities and 243 sub-counties scattered in the eastern region of Uganda, East Africa. Over the years, the country has been applauded for its relatively efficient fiscal federalism system in the region. Data were then subjected to both regression and structural equation modeling statistical analysis. Results indicated that fiscal horizontal transfers predict changes in fiscal autonomy and public-private-partnerships have an intervening influence on the fiscal horizontal transfers-fiscal autonomy linkages. Implications to both theory and practice are accordingly discussed and f...
Journal of Public Budgeting, Accounting & Financial Management
International Journal of Public Finance
Global Journal of Management and Business Research
Drawing on the pure theory of local expenditure and fiscal federalism theory, we investigated whe... more Drawing on the pure theory of local expenditure and fiscal federalism theory, we investigated whether fiscal horizontal transfers are antecedents of fiscal autonomy in local government. Moreover, it was also examined if public-private-partnerships possibly mediate the fiscal horizontal transfers-fiscal autonomy relationship. In order to test the hypothesized model, data were collected from 27 districts, 9 municipalities and 243 sub-counties scattered in the eastern region of Uganda, East Africa. Over the years, the country has been applauded for its relatively efficient fiscal federalism system in the region. Data were then subjected to both regression and structural equation modeling statistical analysis. Results indicated that fiscal horizontal transfers predict changes in fiscal autonomy and public-private-partnerships have an intervening influence on the fiscal horizontal transfers-fiscal autonomy linkages. Implications to both theory and practice are accordingly discussed and f...
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Papers by Paul Onyango-Delewa