Publications

This research delved into the impact of financial reporting on service provision withinUganda's Bushenyi-Ishaka Municipality. Despite governmental efforts and legislation aimedat enhancing service delivery, the actual status remains notably deficient in this specificregion. Consequently, the study sought to uncover the influence of fiscal, operational, andintegrated financial reporting on service provision, areas that have largely lackedexploration. The research framework was rooted in Agency Theory and executed through atargeted population of 100, with a scientifically determined sample size of 80. Respondentswere selected via simple random sampling, and data collection employed a questionnairewith robust reliability (0.89) and validity (0.76) measures. Analysis was conducted utilizingSPSS software, employing multiple regression analysis after validating all regressionassumptions within acceptable limits. The findings revealed a robust regression model (R =.986) explaining 97.1% of the variability in service delivery (R2 = .971). Specifically, fiscalfinancial reporting (t = 8.479, P = .000, P < .05) and operational financial reporting (t =3.288, P = .002, P < .05) significantly influenced service delivery, whereas integratedreporting exhibited insignificance (t = .075, P = .940, P > .05). As a result, the studyconcluded that fiscal and operational financial reporting wielded considerable impact onservice provision, while integrated financial reporting demonstrated minimal effect. In lightof these conclusions, the study recommended the implementation of an automatedreporting system. These findings hold relevance for government bodies, researchers, andthe Bushenyi-Ishaka Municipality, offering valuable insights for improving service delivery.Keywords: Fiscal financial reporting, operational financial reporting, Integrated financialreporting, Service delivery