| dc.description.abstract | The study investigated the influence of internal efficient financial controls on effective health
service delivery systems in public hospitals in Uganda.Specifically, the study examined the
influence of implementation of financial policies (in terms of policy relevancy, policy support from
management, policy penalties, and policy awareness), financial audit gaps (in terms of audit purpose,
audit transparency, and audit recommendation action), and financial reports (in terms of report quality,
report timeliness, report accessibility) on effective delivery of health services in two major referral
hospitals in eastern Uganda.This study used a descriptive research design. To cater for both the
qualitative and quantitative data, the study collected opinions/perceptions/viewpointsas well as
figures, statistics, and numbers, respectively. Data was analysed using frequencies, Pearson’s
product moment correlation coefficient and regression analysis.Frequencies are presented as both
absolute numbers and percentages. A standard deviation approximately equal to zero means that
the respondents did not vary in their opinions, while a standard deviation approximately equal to
1 means that respondents moderately varied in their opinions and a standard deviation much
larger than 1 means that the respondents highly varied in their opinions.The majority of
respondents were female and overall most of the respondents were between the age of 18 and 30
years. The majority of respondents had worked at the hospitals between 1 to 3 years, and most of
the respondents were educated up to diploma level. The findings indicated that implementation
of financial policies has a moderate positive influence on effective health service delivery in
Uganda. The p-value for implementation of financial policies and effective health service
delivery was less than 0.050 (=0.0001), given r=0.607, the study therefore, accepted the
influence as statistically significant.Implementation of financial policies has significant influence
on effective health service delivery (F=32.706, df = 1, p<0.05 (=0.000)). The findings indicated
that financial audit gaps had a moderate positive influence on effective health service delivery in
regional referral hospitals in Uganda. The p-value for implementation of financial audit gaps and
effective health service delivery was less than 0.050 (=0.0001), given r=0.725, the study
accepted the influence as statistically significant.Implementation of financial audit gaps had
significant influence on effective health service delivery (F=61.977, df = 1, p<0.05 (=0.0001)).
Financial reports have a positive influence on effective heath service delivery referral hospitals
in Uganda at 0.050, P=0.0001), given r=0.422, the study therefore accepted the influence as
statistically significant. Further findings from regression analysis revealed that financial reports
had significant influence on effective health service delivery (F=12.104, df = 1, p<0.05
(=0.001)). The study concluded that implementation of financial policies, financial audit gaps
and financial reporting have a significant influence on effectiveness of healthcare service
delivery in the selected hospitals in Uganda. Therefore, the study recommends that referral
hospitals in Uganda should invest more money in mechanisms to enforce financial policies,
internal and external audit processes and train officers on financial management in order to
ensure thorough and timely financial reporting. | en_US |
