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International Journal of Educational Policy Research and Review
ISSN 2360-7076
Vol.4 (4), pp. 62-71 April, 2017
Available online at https://www.journalissues.org/IJEPRR/
DOI:https://doi.org/10.15739/IJEPRR.17.008
Article ID:/17/EPRR/16/10 pages
Author(s) agree that this article remain permanently open access under the terms of the Creative Commons Attribution License 4.0 International License.



Original Research Article

Responsibility accounting in Ugandan public universities: Agency relation consideration

1Owino Philip

1Department of  Educational Planning and Management, Faculty of Education, Kyambogo University, Uganda.

Tel.: +256 775 390 788

Author’s Email: phowino(at)yahoo.com



date Received: March 3, 2017     date Accepted: April 30, 2017     date Published: April 14, 2017


 Abstract

This paper examined agency relations consideration on responsibility accounting at academic departments in Ugandan public universities. Responsibility accounting is vested in costs and revenue performance. This paper focuses on the effects of agency relations consideration on efficient control of costs and/ or revenues. Cross sectional survey that includes both quantitative and qualitative approaches to test the hypothesis was employed. Results reveal that there is effect of agency relation consideration on responsibility accounting from academic departments to faculty and high authority.  Costs and/or revenues are discussed and agreed on at the respective departments acclaimed as efficiency evaluation through departmental budget committee to higher authority. In practice, agency relations consideration acclaimed as conditions for efficient cost or revenues control at academic departments in public universities. This is perhaps the first study that focuses on the testing effect of agency relation consideration on responsibility accounting at academic departments in public universities in Africa.


Key words: Responsibility accounting, agency relation, academic departments, public universities, Uganda.


Owino