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Driver and Barriers of ICT Adoption in Revenue Collection in Ghana: A Case of Accra Metropolitan Assembly

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  • Tahiru, Fati
  • Agbesi, Samuel

Abstract

Act 462 of 1993 and Act 936 of 2016 of the Local Government of Ghana delegates power to the District and Municipal Assemblies to formulate and execute plans, programs, and strategies to effectively mobilize resources necessary for the overall development of the district and to levy and collect taxes, rates, duties, and fees. Over the years, the Accra Metropolitan Assembly (AMA) has been trying to implement what the act states. However, the Assembly faces challenges of revenue collection, storage, and dissemination of information. The main purpose of this study was to examine the drivers and barriers to ICT adoption in the operations of AMA from macro level using institutional theory and organizational factors. The study adopted inductive qualitative thematic analysis using semi-structured interviews, and document analysis. The themes that emerged from the qualitative data analysis that influence AMA ICT adoption includes top management interest and attitude, infrastructure and resources, policy directive, and organizational success. The findings also identify themes such as government directives, and contractors commission as the main barriers to ICT adoption in AMA. The study concluded by making several recommendations that includes a centralized database that will serve as a repository for property informations as well as owners details.

Suggested Citation

  • Tahiru, Fati & Agbesi, Samuel, 2019. "Driver and Barriers of ICT Adoption in Revenue Collection in Ghana: A Case of Accra Metropolitan Assembly," 30th European Regional ITS Conference, Helsinki 2019 205216, International Telecommunications Society (ITS).
    • Handle: RePEc:zbw:itse19:205216
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    References listed on IDEAS

    as
    1. Odd-Helge Fjeldstad & Kari Heggstad, 2012. "Local government revenue mobilisation in Anglophone Africa," CMI Working Papers 6, CMI (Chr. Michelsen Institute), Bergen, Norway.
    2. Andy Lymer & Ann Hansford & Katy Pilkington, 2012. "Developments in tax e‐filing: practical views from the coalface," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(3), pages 212-225, November.
    3. Adeleke Salami, 2011. "Taxation, Revenue Allocation and Fiscal Federalism in Nigeria: Issues, Challenges and Policy Options," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 56(189), pages 27-50, April – J.
    Full references (including those not matched with items on IDEAS)

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    Keywords

    AMA; MIS; ICT; Revenue; Tax; Ghana;
    All these keywords.

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