Ghana integrated financial management information system and public sector accountability

Abstract

This study draws on systems theory and the technology acceptance model to examine the impact of the Ghana Integrated Financial Management Information System (GIFMIS) implementation (IM) on the accountability (ACC) of public sector entities (PSEs). It also explores the moderating role of organizational structures (ST) on the relationship between IM and ACC. Survey data were collected from 316 public sector employees across 17 Metropolitan, Municipal, and District Assemblies (MMDAs) in Ghana’s Volta Region and analyzed using partial least squares structural equation modeling (PLS-SEM) in SmartPLS 3.3.3. The findings revealed a positive and significant impact of ST on ACC, while the relationship between IM and ACC was insignificant. Furthermore, organizational structures did not moderate the relationship between IM and ACC. Additionally, influencing factors (FC) demonstrated a positive and significant relationship with IM but had no significant link with ACC. This study addresses a gap in the literature by investigating the effects of GIFMIS implementation and organizational structures on the accountability of public sector entities. As one of the earliest studies in this area, it offers novel insights into the dynamics of financial management systems and public sector accountability.