Value-For-Money Audit for Accountability and Performance Management in Local Government in Ghana

Justice Nyigmah Bawole, Mohammed Ibrahim

Research output: Contribution to journalArticlepeer-review

5 Citations (Scopus)

Abstract

Public sector organizations, including local government (LG) entities, continue to resort to value for money (VFM) audit to enhance performance and accountability. Based on the analysis of the consolidated reports on the annual performance-based Functional Organizational Assessment Tool (FOAT)—VFM audit—in Ghana to determine the efficacy of VFM on performance, this article argues that VFM audits constitute a significant public management tool that could enhance LG performance. However, the FOAT reports, like most VFM audits, only provide quantitative evidence, which fails to capture the qualitative or other relevant explanatory factors behind the recorded performance improvement.

Original languageEnglish
Pages (from-to)598-611
Number of pages14
JournalInternational Journal of Public Administration
Volume40
Issue number7
DOIs
Publication statusPublished - 7 Jun 2017
Externally publishedYes

Keywords

  • Functional organizational assessment tool
  • Ghana
  • historical institutionalism
  • local government administration
  • value for money audit

Fingerprint

Dive into the research topics of 'Value-For-Money Audit for Accountability and Performance Management in Local Government in Ghana'. Together they form a unique fingerprint.

Cite this