Vivine Safi Birungi2026-08-042026-08-042026-05-08https://hdl.handle.net/20.500.12311/3486UndergraduateThe research focused on studying the link between effective record keeping and financial accountability in Mukono District Local Government of Uganda. The research was prompted by the observation of ineffective record-keeping practices and their effects in terms of financial accountability issues, which were reported in various Auditor General Reports of the same district. The main objectives were to (i) analyze record-keeping practices in Mukono District Local Government; (ii) evaluate the financial accountability levels in Mukono District Local Government; and (iii) study the relationship between record-keeping effectiveness and financial accountability in Mukono District Local Government. For this research design, a cross-sectional correlational approach to the research methodology utilizing both quantitative and qualitative approaches was applied. Using a formula for Slovin, stratified random sampling of the selected respondents was done out of the entire sample population, which consisted of 180 respondents involved in accounting and finance management and accountability system practices. The instruments used in collecting the data in this research are: structured questionnaire, unstructured interview, and document analysis. Data analysis involves the use of SPSS version 26.0 for descriptive statistics, correlation, and linear regression. From the results, it can be concluded that record-keeping activities in Mukono District were moderately to highly performed, with a composite mean score of 3.42. However, there were some major shortcomings in record storage and protection, with a mean score of 3.19 and timeliness in record maintenance with a mean score of 3.28. Financial accountability was also moderately observed, with a composite mean score of 3.38. The poorest indicators in terms of financial accountability were audit performance, which had a mean score of 3.02, and budget discipline, which had a mean score of 3.21. According to Pearson's correlation analysis, there existed a highly positive relationship between record-keeping effectiveness and financial accountability, with r = 0.712 and p < 0.001. Also, regression analysis indicated that record-keeping effectiveness was a good predictor of financial accountability, with β = 0.684 and p < 0.001. The research established that improving the effectiveness of record keeping was an important factor for increasing financial accountability in the Mukono District Local Government. Some recommendations from the research included the adoption of electronic record keeping processes, capacity building through training of employees, improvement of internal audit processes, and adherence to financial policies and regulations. This would help minimize any financial irregularities.enDissertation