International Journal of Financial Management and Economics
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E-ISSN: 2617-9229|P-ISSN: 2617-9210
International Journal of Financial Management and Economics
Printed Journal   |   Refereed Journal   |   Peer Reviewed Journal
International Journal of Financial Management and Economics
Vol. 4, Issue 2 (2021)

Fiscal corruption and local government budgetary efficiency: The role of leadership consultation


Dr. Paul Onyango-Delewa

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 corruption-budgetary 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, leadership consultation has no mediation influence on surveyed entities’ fiscal corruption-budgetary efficiency association. Implications to theory and practice are discussed and future research direction proposed.
Pages : 11-19 | 18 Views | 10 Downloads
How to cite this article:
Dr. Paul Onyango-Delewa. Fiscal corruption and local government budgetary efficiency: The role of leadership consultation. Int J Finance Manage Econ 2021;4(2):11-19.
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International Journal of Financial Management and Economics