Abstract
Purpose: To establish the relationship between control environment and financial performance of SACCOs in Mid-Western Uganda.Methodology: A cross-sectional research design and positivist paradigm were used to collect data from 93 SACCOs in Mid-Western Uganda. A closed-ended questionnaire was used to collect data. Correlation and standard linear regression analyses were conducted.Findings: The study findings reveal a strong, positive and significant relationship between control environment and financial performance of SACCOs in Mid-Western Uganda.Unique contribution to practice and policy: This study emphasizes the need for top management to emphasize the importance of designing and implementing effective and efficient control environment. In addition, the government of Uganda needs to review its strategies that are geared at ensuring that SACCOs achieve sustainable financial performance
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