Internal controls, ethical leadership and financial sustainability of financial institutions in Mbale city.
| dc.contributor.author | Asauru, Leah Justine | |
| dc.date.accessioned | 2026-10-06T09:43:53Z | |
| dc.date.available | 2026-10-06T09:43:53Z | |
| dc.date.issued | 2026 | |
| dc.description | Dissertation | |
| dc.description.abstract | This study examined the relationship between internal controls, ethical leadership, and financial sustainability of financial institutions in Uganda. Specifically, the study sought to assess the effect of internal controls on financial sustainability, establish the relationship between internal controls and ethical leadership, assess the effect of ethical leadership on financial sustainability, and examine the mediating effect of ethical leadership in the relationship between internal controls and financial sustainability among the 31 Tier 1, Tier 2, and Tier 3 financial institutions in Uganda. The study was anchored on Stewardship Theory, which emphasizes accountability, responsible leadership, and organizational sustainability. A cross-sectional research design adopting both quantitative and qualitative approaches was employed. Data were collected from a sample of 123 respondents selected from financial institutions in Uganda using structured questionnaires. The findings revealed that internal controls have a positive and significant effect on financial sustainability, internal controls are positively and significantly related to ethical leadership, and ethical leadership positively influences financial sustainability. The study further established that ethical leadership partially mediates the relationship between internal controls and financial sustainability. The study concluded that effective control activities, monitoring controls, and risk assessment procedures enhance financial sustainability by strengthening accountability, promoting ethical leadership, and improving institutional governance. Therefore, the study recommends that financial institutions should strengthen internal control systems, promote ethical leadership practices grounded in integrity and accountability, and adopt integrated governance frameworks that combine strong internal controls with ethical leadership development to enhance long-term financial sustainability. Keywords: Internal controls, ethical leadership, financial sustainability, financial institutions, Mbale city | |
| dc.description.sponsorship | Prof. Abdul Kaziba Mpaata ; Dr. Mafumbo Patrick Wabwire ; Busitema University. | |
| dc.identifier.citation | Asauru, L. J. (2026). Internal controls, ethical leadership and financial sustainability of financial institutions in Mbale city. Busitema University. [Unpublished dissertation]. Busitema University. | |
| dc.identifier.uri | https://bdears.busitema.ac.ug/handle/123456789/10228 | |
| dc.language.iso | en | |
| dc.publisher | Busitema University | |
| dc.title | Internal controls, ethical leadership and financial sustainability of financial institutions in Mbale city. | |
| dc.type | Other |