Browsing by Author "Ntayi, Joseph M."

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Does responsibility accounting in public universities matter?
(Taylor & Francis Online: Cogent Business & Management, 2016-11-14) Owino, Philip; Munene, John C.; Ntayi, Joseph M.; Nisar, Tahir
Responsibility accounting is an administrative accounting method that measures the results of each responsibility centre. The concept of responsibility accounting is vested in costs and revenues performance. Managers are evaluated based on what is under their control. Hence, the purpose of this paper is to examine if responsibility accounting matters in Ugandan public universities. The paper adopted a cross-sectional survey that included both quantitative and qualitative approaches to find out if responsibility accounting matters. The qualitative data supplement quantitative data. The findings indicate that there is a system of responsibility accounting. Costs and revenues are managed at respective departments. Heads of department have authority to manage their budget-allocated estimates. They are responsible for their decisions against their budgets or votes. Costs and/or revenues are accumulated and reported upward from departments and faculties to university authorities. This study signifies that responsibility accounting follows hierarchical patterns in public universities.
Institutional isomorphism, self-organisation and the adoption of management controls
(EDITURA ASE : Accounting and Management Information Systems, 2021-02-20) Mandre, Joshua.; Ntayi, Joseph M.; Kabagambe, Levi B.; Kagaari, James.
Research Question: The purpose of this study is to examine whether self-organisation mediates the relationship between institutional isomorphism and the adoption of management controls. Motivation: Research on institutions has tended to emphasize how organizational processes are shaped by institutional forces that reinforce continuity and reward conformity. Such insight raises the question of how actors ever imagine changing institutions. Idea: The study blends institutionalism with complexity theory, for a better understanding of the micro/macro dynamics of organizations which lead to organizations adopting management controls.Data: The study employed a cross-sectional survey to collect data from 202 manufacturing firms, with the help of a multi-dimensional self-administered questionnaire.Tools: Data were analysed quantitatively using descriptive statistics, and PLS-SEM. The nature and strength of the relationships between the variables was tested using the bootstrapping methodFindings: This study established that organisations adopt management controls, as a means of reacting to isomorphic pressures present in the environment. However, the adoption process is enhanced by the self-organising capacity of the staff, within the firms.Contribution: The study represents a novel attempt to blend institutional and complexity theories in order to explain how organization actors can transform institutions in which they are embedded.