Contingency factors and budget actors' behaviour during COVID-19: the case of Uganda

Purpose The purpose of this study is to examine the viewpoints and experiences multiple budget actors understand their particular related behaviours contingent upon COVID-19 (C19) pandemic a developing country. Design/methodology/approach This uses Uganda as case employs semi-structured interview method for data collection. In trying generate themes patterns, are analysed through three levels coding: open, axial selective coding. contingency theory used interpret data. Findings task budgeting formulation, implementation control in times C19 lead varied actual because environmental uncertainty, inappropriate structural technological conditions manipulative organisational cultures Ugandan context. Research limitations/implications insights generated from can be useful national governments emerging economies, e.g. African countries, that influence actors' behaviour together, develop long-term financial resilience strategies face future emergencies. Originality/value contributes accounting public by showing relevant framework understanding emergency situations. potentially strengthens its incorporation culture perspective into “people” element.