Rehabilitating Government Accounts and Audit: Uganda

Article Abstract:

After an eight-year rule, the President of Uganda fled to Libya in 1979. The accounting system had fallen apart during his rule. Accounts had not even been presented for audit since the mid-1970s. British agencies co-operated in an effort to rehabilitate the government accounting. Weaknesses of the present system were analyzed and summarized. They included out-dated reporting and management information systems, no operating budget, and handwritten recording and hand filing. One major reason for the deficiencies was the lack of trained personnel at all levels. Training had been non-existent for ten years. At the universities, many weaknesses are encountered as well: 1) staff is poorly qualified with a lack of experience, 2) up-to-date textbooks are hard-to-find, 3) in-service, technician level courses are non-existent, and 4) lines of communication are poor. Several recommendations are made concerning training and operating changes necessary. Teams of indigenous trainers need to be set up to teach all levels of accounting courses. Position statements should be made for accounts at present rather than attempting to backtrack to 1974-1975. The training network has begun in 1983. No legislation has been passed to relieve the backtracking and allow position statements. It is hoped that reliance on external aid will be unnecessary in the future.

Accounting and auditing, Uganda

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The case of the bouncing bunny

Article Abstract:

Christie Hefner has turned Playboy Enterprises into a real business, closing unprofitable units and expanding with new satellite and computer technology. In the 9 months ending in Mar 1997, Playboy Enterprises had seen a $13.9M profit, and increase of 276% on the previous year.

Pornography, Management, Finance, Column, Playboy Enterprises Inc., PLA, Sex oriented businesses, Hefner, Christie

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Bioethics: vol. 8

Article Abstract:

0-8103-1502-5

Books, Book Review, Book reviews, C, Bioethics: Vol. 8 (Book), Gale Research Co., Goldstein, Doris Mueller

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