ACCOUNTING IN THE GHANA PUBLIC SECTOR, PROBLEMS AND PROSPECTS (A CASE OF SOME SELECTED GOVERNMENT ORGANIZATIONS)
Abstract
Using neo-patrimonial and organizational façade lenses, the research evaluates the state of government accounting in Ghana and Benin. Design/methodology/approach The study included two country case studies in which stakeholders such as donors, civil society, politicians, and government workers were interviewed.
The major data collecting technique was semi-structured interviews, which were supplemented by document analysis. Findings
According to the study, government accounting reforms are detached and utilized as a façade in both countries, which is caused, to varied degrees, by indigenous neo-patrimonial governance qualities such as informal institutions, patronage, and clientelism. And, despite the Ghanaian system’s superiority in terms of functionality as compared to the Beninese, government accounting plays a stronger symbolic role in the former than in the latter.
Originality/value This is one of the rare empirical studies that is theoretically informed and examines the situation of government accounting in the two major African settings – Anglophone and Francophone. The findings inform policies that are more suited to indigenous governance challenges in order to achieve better results.
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TABLE OF CONTENT
Title page- – – – – – – – – i
Approval page – – – – – – – -ii
Dedication – – – – – – – – -iii
Acknowledgement – – – – – – – -iv
Abstract – – – – – – – – – -v
Table of content – – – – – – – -vi
CHAPTER ONE
INTRODUCTION – – – – – – – -1
1.0 Background of the study – – – – -1
1.1 Statement of the problem – – – – -5
1.2 Purpose of the study – – – – – -6
1.3 Significance of the study – – – – -8
1.4 Research questions – – – – – -9
1.5 Scope of the study – – – – – – -10
CHAPTER TWO
LITERATURE REVIEW – – – – – – -11
CHAPTER THREE
Research methodology – – – – – – -39
Design of study – – – – – – – -40
CHAPTER FOUR
Presentation, analysis and interpretation of data – -48
CHAPTER FIVE
Summary of findings – – – – – – -60
Conclusion – – – – – – – – -61
Recommendations – – – – – – – -62
Suggestions for further research – – – – -64
References – – – – – – – – -65
Appendix I – – – – — – – – -68
Questionnaire. – – – – – – – -69
ACCOUNTING IN THE GHANA PUBLIC SECTOR, PROBLEMS AND PROSPECTS (A CASE OF SOME SELECTED GOVERNMENT ORGANIZATIONS)
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