IDEAS home Printed from https://ideas.repec.org/a/air/journl/v13y2026i8p997.html

Public Financial Resource Management and Governance Mechanisms: Evidence from Local Governments in Northern Ghana

Author

Listed:
  • Dawuda Abudu

Abstract

Drawing on Agency, Stewardship, and Institutional theories, this study investigates how governance mechanisms influence financial resource management (FRM) in Ghana’s public sector, focusing on Metropolitan, Municipal, and District Assemblies (MMDAs) in Northern Ghana. It adopts a mixed-methods design, combining survey data from 180 principal officers (response rate: 78.9%; n = 142) with qualitative data. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) and thematic analysis. The results indicate that organisational culture and ethical practices (β = 0.318, p

Suggested Citation

  • Dawuda Abudu, 2026. "Public Financial Resource Management and Governance Mechanisms: Evidence from Local Governments in Northern Ghana," International Journal of Management, Accounting and Economics, International Journal of Management, Accounting and Economics, vol. 13(8), pages 997-1020.
    • Handle: RePEc:air:journl:v:13:y:2026:i:8:p:997
    DOI: 10.22034/ijmae.2026.571102.1928
    as

    Download full text from publisher

    File URL: https://www.ijmae.com/article_244686_ff8c834a7b8ef7959a4a760246a7c5ff.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22034/ijmae.2026.571102.1928?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:air:journl:v:13:y:2026:i:8:p:997. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Behzad Hassannezhad Kashani (email available below). General contact details of provider: https://www.ijmae.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.