BUDGETARY APPROVAL AND FINANCIAL SUSTAINABILITY IN LOCAL GOVERNMENT: ANALYSIS OF GENDER MODERATION

Budget approval, linked to the forward planning and control tool is a very advantageous stage in ensuring organizational financial sustainability. However, organizations continue to apply traditional budgeting based practices that lack a clear integration of sustainability factors. Hence, this research aims to identify the key factors of budget approval in an organizational setting, like local governments in Uganda and to assess their potential impact on financial sustainability using Structural Equation Model (SEM). The analysis reveals that the male gender has a significant moderating effect on the relation between BA and FS. Again, it was found that there is a significant positive relationship between Financial Sustainability (FS) and Budgetary Approval (BA). Finally, the research provides a conceptual model to fully understand the structural relationship of BA, Gender and Financial sustainability