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Keywords: Ghana
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Journal Articles
Determinants of compliance with accrual-based IPSAS in the local government of Ghana
Available to Purchase
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (5): 696–716.
Published: 01 July 2025
...Eric Kwaku Attefah; Augusta Ferreira; Patrícia Gomes Purpose This study aims to investigate whether contextual and institutional factors influence the levels of IPSAS compliance by local government entities in Ghana, combining the contingency model and the public accountability theory. Design...
Journal Articles
Governmental financial resilience during pandemics: the case of West Africa
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Journal of Public Budgeting, Accounting & Financial Management (2023) 35 (3): 385–414.
Published: 01 September 2023
...-use rights only The paper examines financial resilience responses/capacities of governments from Liberia, Sierra Leone and Ghana in relation to COVID-19. It highlights the governments’ fiscal, budgetary and actions as either anticipatory or coping mechanisms towards the pandemic...
