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UNIVERSITY OF GHANA
THE IMPACT OF THE GHANA INTEGRATED FINANCIAL MANAGEMENT
INFORMATION SYSTEM (GIFMIS) ON ACCOUNTABILITY AND TRANSPARENCY;
A CASE STUDY OF MINISTRY OF LANDS AND NATURAL RESOURCES.
BY
GEOFFREY YUSIF
(10189219)
A LONG ESSAY SUBMITTED TO THE DEPARTMENT OF FINANCE, UNIVERSITY
OF GHANA, LEGON IN PARTIAL FULFILMENT FOR THE AWARD OF MASTER
OF SCIENCE IN DEVELOPMENT FINANCE.
AUGUST 2019
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DECLARATION
I, hereby declare that, this Long essay presented is my own original and any other work has been duly
acknowledged. I also declare that this work has never been submitted partially or wholly to any institution for
award of certificate.
……………………………………… …………………….
GEOFFREY YUSIF DATE
(10189219)
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CERTIFICATION
I declare that this Long essay was supervised in accordance with the procedures and guidelines laid down by
the University.
……………………………………. ……………………………
PROF. KOFI ACHAMPONG OSEI DATE
(SUPERVISOR)
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DEDICATION
I dedicate this project work to my Parents, Wife and Children for their enormous support and love.
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ACKNOWLEDGEMENT
I am extremely grateful to God for His guidance and divine protection during this academic exercise. I sincerely
acknowledge individuals who have been of great support. I would like to express my sincere appreciation to my
supervisor, Prof. K.A Osei for the guidance, support and advice provided throughout this research. He was so
apt with providing responses to my write-ups and provided timely comments to ensure this piece met all the
academic requirements and standards. I would also appreciate the effort of friends and colleagues who supported
me in diverse ways.
To you all, I say God richly bless you.
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TABLE OF CONTENT
DECLARATION ................................................................................................................................................... i
CERTIFICATION ................................................................................................................................................ ii
DEDICATION ..................................................................................................................................................... iii
ACKNOWLEDGEMENT ................................................................................................................................... iv
TABLE OF CONTENT ........................................................................................................................................ v
LIST OF TABLES ............................................................................................................................................... ix
ABSTRACT .......................................................................................................................................................... x
CHAPTER ONE ................................................................................................................................................... 1
INTRODUCTION ................................................................................................................................................ 1
1.0 Introduction ................................................................................................................................................. 1
1.1 Background of the Study ............................................................................................................................. 1
1.2 Problem Statement ...................................................................................................................................... 4
1.3 Objectives of the Study ............................................................................................................................... 5
1.4 Research Questions ..................................................................................................................................... 6
1.5 Significance of the Study ............................................................................................................................ 6
1.6 Organisation of the Study ............................................................................................................................ 6
CHAPTER TWO .................................................................................................................................................. 7
LITERATURE REVIEW ..................................................................................................................................... 7
2.0 Introduction ................................................................................................................................................. 7
2.1 Concept of Public Financial Management .................................................................................................. 7
2.2 Overview of GIFMIS .................................................................................................................................. 9
2.3 Objectives of GIFMIS ................................................................................................................................. 9
2.3.1 Reduce Corruption in Public Financial Management ........................................................................... 9
2.3.2 Real Time Information Sharing .......................................................................................................... 10
2.3.3 Enhance Budget Implementation and Expenditure Control ............................................................... 11
2.3.4 Promote Transparency and Accountability ........................................................................................ 11
2.4 Approaches to Implementing IFMIS in Public Financial Management ................................................... 12
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2.4.1 Top-Down Approach .......................................................................................................................... 12
2.4.2 Bottom-Up Approach ......................................................................................................................... 13
2.5 Theoretical Framework ............................................................................................................................. 15
2.5.1 Fiscal Decentralization Theory ........................................................................................................... 15
2.5.2 Resource Dependency Theory ............................................................................................................ 16
2.6 Summary and Conclusion ......................................................................................................................... 18
CHAPTER THREE ............................................................................................................................................ 19
METHODOLOGY ............................................................................................................................................. 19
3.0 Introduction ............................................................................................................................................... 19
3.1 Research Design ........................................................................................................................................ 19
3.2 Research Strategy ...................................................................................................................................... 20
3.3 Research Paradigm .................................................................................................................................... 21
3.4 Target Population ...................................................................................................................................... 21
3.5 Sample Design........................................................................................................................................... 22
3.6 Data Source ............................................................................................................................................... 22
3.7 Data Analysis ............................................................................................................................................ 22
3.8 Ethical Considerations............................................................................................................................... 23
3.9 Summary and Conclusion ......................................................................................................................... 23
CHAPTER FOUR ............................................................................................................................................... 24
RESULT AND DISCUSSION OF FINDINGS ................................................................................................. 24
4.0 Introduction ............................................................................................................................................... 24
4.1 Demographic Characteristics of Respondents ........................................................................................... 24
4.2 Summary Statistics .................................................................................................................................... 27
4.3 Analysis of Objective ................................................................................................................................ 28
4.3.1 Objective One: GIFMIS in Revenue Mobilisation ............................................................................ 28
4.3.1.1 Revenue Targets Achieved .......................................................................................................... 29
4.3.2 Reduction in Administrative Tasks .................................................................................................... 30
4.3.3 Aids in Payment of Tax ...................................................................................................................... 30
4.3.4 Strengthened Internal Controls ........................................................................................................... 31
4.3.5 Reduction in Reporting Cost .............................................................................................................. 31
4.3.6 Reduction in Borrowing Costs ........................................................................................................... 31
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4.4 Objective Two: GIFMIS in promoting Efficiency, Transparency and Accountability of Public Financial
Management .................................................................................................................................................... 32
4.4.1 Promotes Transparency ...................................................................................................................... 33
4.4.2 Promotes Accountability .................................................................................................................... 33
4.4.3 Facilitates payments ........................................................................................................................... 33
4.4.4 Transparent Management of Government Property ........................................................................... 33
4.4.5 Prevents Fraud and Promote Good Governance ................................................................................. 34
4.5 Objective Three: GIFMIS in ensuring timely Dissemination of Information ........................................... 34
4.5.1 Reduces Bureaucracy ......................................................................................................................... 35
4.5.2 Access to Timely Information ............................................................................................................ 36
4.5.3 Timely Cash and Treasury Management ............................................................................................ 36
4.5.4 Improves Service Delivery ................................................................................................................. 36
4.5.5 Provision of Timely Data ................................................................................................................... 37
4.5.6 Sharing of Timely Information ........................................................................................................... 37
4.6 Objective Four: Challenges Associated with the use of GIFMIS ............................................................. 37
4.6.1 Lack of Management Commitment .................................................................................................... 38
4.6.2 Staff Lack the Necessary Skills .......................................................................................................... 39
4.6.3 No Laid Down Plans for Staff Training ............................................................................................. 39
4.6.4 Poor Feedback .................................................................................................................................... 39
4.6.5 Lack of Clear Ownership .................................................................................................................... 40
4.6.6 Absence of the GIFMIS System in Other Departments ..................................................................... 40
CHAPTER FIVE ................................................................................................................................................ 41
SUMMARY, CONCLUSIONS AND RECOMMENDATION ......................................................................... 41
5.0 Introduction ............................................................................................................................................... 41
5.1 Summary of the Study ............................................................................................................................... 41
5.2 Main Findings ........................................................................................................................................... 42
5.2.1 Objective One: GIFMIS in Revenue Mobilisation ............................................................................ 42
5.2.2 Objective Two: GIFMIS in promoting Efficiency, Transparency and Accountability of Public
Financial Management ................................................................................................................................ 43
5.2.3 Objective Three: GIFMIS in ensuring timely Dissemination of Information .................................... 44
5.2.4 Objective Four: Challenges Associated with the use of GIFMIS ...................................................... 45
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5.3 Conclusions ............................................................................................................................................... 46
5.3 Recommendations ..................................................................................................................................... 47
5.4.1 Policy Makers ..................................................................................................................................... 47
5.4.2 Ministry of Lands and Natural............................................................................................................ 47
5.4.3 Future Researchers ............................................................................................................................. 47
REFERENCES ................................................................................................................................................... 49
APPENDIX ......................................................................................................................................................... 55
QUESTIONNAIRE ......................................................................................................................................... 55
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LIST OF TABLES
Table 4.1- Respondents Demographic Characteristics (N=40) .......................................................................... 25
Table 4.2 Summary Statistics ............................................................................................................................. 27
Table 4.3 Showing GIFMIS and Revenue Mobilisation .................................................................................... 29
Table 4.4 showing GIFMIS in ensuring Efficiency, Transparency and Accountability .................................... 32
Table 4.5 Showing GIFMIS and Information Dissemination ............................................................................. 35
Table 4.6 Showing GIFMIS and its challenges .................................................................................................. 38
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ABSTRACT
Studies have established that effective and efficient public financial management is one of the most effective
ways ensuring accountability and hence promote good governance. Failure to attain financial accountability
serves as a breeding ground for weak public accounting, poor expenditure control, cash mismanagement and the
mismanagement of financial records. In order to achieve financial accountability, there is the need for a system
that ensures effective financial management. The government of Ghana has adopted IFMS which is intended to
ensure proper financial management and accountability. This study aimed at examining the implementation of
GIFMIS and how it has impacted accountability in Ghana. The study employed a qualitative study on 40
respondents from Ministry of Lands and Natural Resources and observed that the introduction of GIFMIS has
helped in revenue mobilization, promotes Efficiency, Transparency and Accountability of Public Financial
Management. Lastly, the study found that GIFMIS has helped enhance the timely dissemination of vital
information within the Ministry of Lands and Natural Resources.
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CHAPTER ONE
INTRODUCTION
1.0 Introduction
This chapter presents the background of the study, the problem statement, and the objectives of the study, the
research questions and the significance of the study. It also discusses scope, limitations and chapter organisation
of the study.
1.1 Background of the Study
The public sector is very important to the economy and the case of Ghana is no exception. The significant role
that public sector plays in the development of every country cannot be overemphasized. This is because public
sector serves as a fulcrum around which economies evolve. The main motive for public sector is to enhance the
economic well-being of its populace and provide an enabling environment for the private sector of the economy
to thrive. Banerjee and Chau (2004) argue that economic sustainability and development as well as economic
growth in every economy is mostly stimulated by a well-functioning private sector. This assertion is evident by
the challenges developing economies with weaker public sectors mostly face (Uddin,2003).
As an antidote to the problems economies face as a result of poor public sector performances, there have been
some plethora of measures that states and stakeholders have put in place to mitigate the problems associated
with public sector challenges that have ripple effects on the other sectors of every economy. These reforms
include New Public Management, Public Sector Reforms, Public Sector Management and many others that
targets different segments of the public sector. These policies were necessitated because of the quest of
governments to ensure and enhance the efficiency of public sectors, which in some studies have been referred
to as the engine of growth. Curristine, Lont and Journard (2007) note that the public sector, especially that of
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developing economies are often perceived to be most corrupt, inefficient, and lack accountability. The general
negative perception people have regarding the public sector sometimes put undue pressure on governments to
come with more pragmatic measures that aim at curbing the perceived menace at the public sector.
It is known that majority of the public sector reform programs are often superintended by supranational
institutions such as the World Bank, IMF, the European Union (EU). This is evident in the number of World
Bank and IMF initiated programs and projects in the mid-1970s and mid-1980s. According to Andrews (2013),
the number of World Bank initiated and sponsored programs that target the public sector of various economies
grew from 469 in the 1980s to about 3,235 in the early part of 2000. Moloney (2009) also added that this trend
is evident in the portfolios of other development agencies such as the Asian and African Development Banks.
In Sub-Saharan Africa, public sector has experienced a number of reforms and evolvements since its inception
(Chittoo, 2009). Kiragu (2002) argued that the public sector has experienced three major strands or waves since
it began. The first wave was seen in the mid-1980s and the mid-1990s in Sub-Saharan Africa. This wave in the
public sector focused mainly on restructuring the public service institutions, which is otherwise known as
Structural Adjustment Program (SAP). The second strand of the public sector reform was observed in
developing countries and it aimed at building the capacities of public sector personnel. The last and final wave
of the public sector reform in Sub-Sahara Africa targeted the improvement in public sector delivery.
These notwithstanding, studies have shown that most of the reforms that have been initiated at the public sector
of numerous economies were propelled by response to political, social and economic pressures on governments
(Therkildsen, 2000). Other studies on public sector reforms have also found that the reforms in the public sector
are most often inspired by the new public management (NPM) paradigm (Lapsley & Pallot, 2000).
The NPM was the main administrative blue print that governed the public administration reform agenda of most
of the OECD countries in the part of the 1970s. The NPM concentrates mainly on the structural, organizational,
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managerial changes that take place in the public sectors of the OECD countries that adopted and used it. Pollit
(2002) considers the NPM as ideas, vision and a set of management approaches and techniques that emanate
from the private sectors. The study concluded that NPM has succeeded to shift the emphasis of public sector
from the traditional public administration to public management. The NPM therefore intends to eliminate the
line that exists between the public sector and the private sector so that both the public and the private sectors
enjoy equally good management practices. NPM thus proposes some public administration theories that will
streamline the public sector thereby making it more efficient and consistent (Hood & Lodge, 2006).
At the heart of the numerous public sector reforms is the financial management reforms. Financial management
reforms such as Integrated Financial Management Information System, the medium term expenditure
framework have all been initiated and introduced in the public sector of most developing economies all over the
globe. The reforms were introduced to shape and enhance efficiency and accountability of public funds that
have been entrusted to various agencies and ministries. Brignall and Modell (2000) postulated that public sector
financial management involves all the activities associated with budget execution, control, accounting,
reporting, monitoring as well as evaluation. Pretorius and Pretorius (2008) also confirmed the earlier work of
Brignall and Modell (2000) and added that public financial management concerns mobilizing revenues,
spending and all the activities that regards debt management. Financial management also involves planning,
controlling, implementation and monitoring of the fiscal policies and activities including accounting and audit
of revenue, expenditure, assets, and liabilities (Barata & Cain, 2011). Peterson (2007) found that effective
financial management is a recipe for good governance and therefore necessary for accountability.
Public sector reforms in Ghana predate the days of the Economic Recovery Program (ERP) in 1983. The ERPs
was launched under the auspices of World Bank and the International Monetary Fund (IMF). In order for Ghana
to fulfil the social, economic and political contracts between government and the citizens who voted them to
power, accountability is very vital. The general public who deserves accountability from government officials
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needs to have access to certain vital information without which serious assessment cannot be made. The
government in its quest to make information accessible to people has introduced a number of initiatives among
which include Budgeting and Public Expenditure Management Systems (BPEMS). The system is geared
towards effective budget formulation and implementation, accounting and reporting and finally to provide a
computerized platform that runs the entire financial management systems of the government of Ghana. The
BPEMS has encountered numerous challenges and hence the need for government to implement a more
transparent and workable system known as Ghana Integrated Financial Management Information Systems
(GIFMIS). The GIFMIS uses computerization of budget management and government’s accounting system to
provide a more integrated financial system that aims at providing effective and transparent management of
public resources.
1.2 Problem Statement
Effective and efficient public financial management has proven to be one of the most effective ways ensuring
accountability and hence promote good governance (Muhammed, 2014). Vani and Dorotinsky (2008) state that
failure to attain financial accountability serves as a breeding ground for weak public accounting, poor
expenditure control, cash mismanagement and the mismanagement of financial records. In order to achieve
financial accountability, there is the need for a system that ensures effective financial management. Government
of Ghana, for the past decades, have rolled out programs that aim at ensuring financial accountability and
essentially good governance. The reforms the government has pursued over the years aimed at enhancing and
ensuring financial accountability in the public sector of Ghana. The reforms specifically target strong budget
formulation and implementation as well as proper accountability for government revenues and expenditure,
assets and liabilities. The reform programs have been embraced by World Bank and other donor agencies which
support the implementation and their enforcement with some financial supports (Minogue, 2000).
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There have been a number of scholarly works on public sector management reforms and most of the studies
have concluded that the success of the reforms is dependent on how effective they are implemented. Polidano
(2001) concluded that most reforms fail not because the contents are not laudable or ethical issues are not
properly followed but because of improper implementation of the programs. This is because to effectively
implement any reform program, the political will of the government as well as improved infrastructure are very
necessary (Conrad, 2005).
The government of Ghana, in recent times, has adopted IFMS which is intended to ensure proper financial
management and accountability. Studies have proven that the implementation of IFMS have faced challenges
in developing countries despite the considerable amount of resources committed towards its success (Barata &
Cain, 2011). This study therefore aims at examining the implementation of GIFMIS and how it has impacted
accountability in Ghana.
1.3 Objectives of the Study
The main objectives of this study are as follows:
1. To determine whether GIFMIS has promoted effectiveness and efficiency in revenue
mobilisation in Ghana
2. To evaluate whether GIFMIS has helped in promoting accountability efficiency and transparency
in public financial management
3. To examine whether GIFMIS has helped in the timely dissemination of information
4. To examine the challenges of using the GIFMIS
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1.4 Research Questions
This study seeks to find answers to the following research questions
1. Has GIFMIS helped promote the effectiveness and efficiency in revenue mobilization in Ghana?
2. Has GIFMIS assist in promoting accountability and transparency in public financial management?
3. Has GIFMIS helped in the timely dissemination of information?
4. What are the main challenges of GIFMIS?
1.5 Significance of the Study
This research work critically studies the implementation of GIFMIS and other associate issues. The findings of
the study will therefore be of a very vital help to policy makers in Ghana. The findings will serve as a guide to
government and policy makers in the future implementation of reform policies in the public sector of the
Ghanaian economy. The results of the study will again inform donors and researchers on how well the country
has performed with regards to GIFMIS implementation. This will influence the level of contribution that will
be required to make it a success. Lastly, this study will contribute the extant literature on GIFMIS and ICT based
reforms in the public sector of Ghana and that of other developing countries.
1.6 Organisation of the Study
This study is grouped into five main chapters. Chapter one of the study presents the general overview of the
study. The second chapter reviews scholarly literature and publications that are vital to the study. Chapter three
presents the methodology that is used in arriving at the findings of the study. The chapter further discusses the
results of the study. The fifth chapter summarises the study and provides recommendation for future research.
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CHAPTER TWO
LITERATURE REVIEW
2.0 Introduction
In order to have a fair idea on the issues pertaining to the impact of ICT in the ever-changing business
environment, to identify and examine the impact of GIFMIS on Ghanaian business environment and the extent
to which GIFMIS, and by extension ICT, has enhance and ensure transparency and accountability, there is need
to review existing relevant literature and models. This chapter reviewed literature on GIFMIS, ICT in public
sector operations, its relevance as well as various dimensions and theories of accountability and transparency.
A conceptual framework of the study, linking the objectives to the available literature and theories is also
presented.
2.1 Concept of Public Financial Management
A country’s development is influenced, in part, by how effectively its government raises, manages, and expends
public resources (Burger, 2008). There is wide agreement that effective institutions and systems of public
financial management have a critical role to play in supporting implementation of policies of national
development and poverty reduction (Public Expenditure Financial Accountability (PEFA), 2005). A review of
literature on public financial management shows that there are many ways to define public financial
management (Pretorius & Pretorius, 2008). It has been defined by the Chartered Institute of Public Finance and
Accountancy (CIPFA, 2010) as the system by which financial management resources are planned, directed and
controlled to enable and influence the efficient and effective delivery of public service goals. This definition of
public financial management applies to how to deal with the pressures of balancing limited resources with
expanding demands and expectations, and with their obligation to spend the taxpayer funds carefully.
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Alternatively, Simson, Sharma and Aziz (2011), define public financial management as the mobilisation of
revenue, the allocation of these funds to various activities; expenditure and accounting for spent funds. This
means that public financial management has to do with efficient use of funds. They further submit that it is about
taxing (raising revenue) and spending by the government, and the impacts this has on resource allocation and
income distribution. Beyond this however, Task Force on Public Financial management, (2009-2011) submit
that public expenditure should link more closely with the revenue side of the budget (especially taxation). Better
resource mobilization can create a culture of government accountability to the citizen-taxpayer, diversify and
make more effective public finance, enable long-term financial commitments to citizens, and reduce dependence
on aid flows.
According to CIPFA (2010), local governments contend with greater demands and fewer resources. They must
increasingly look to new and creative business models to generate revenue to meet service delivery in their
localities. It further states that local governments deserve the trust that goes with exacting standards of probity
and accountability in the use of public resources. Langlois and Beschel (1998) indicate that sound public
financial management systems are potentially powerful instruments for preventing, discovering or facilitating
the punishment of fraud and corruption. There is the need to ensure inclusiveness in decision-making around
the use of funds, transparency in allocations and procurement, regular monitoring and independent audits and a
rolling programme of reporting and evaluation. Furthermore, the Department of Budget and Management
(2012), stress that public financial management encourage the local government to generate its own sources of
revenues and ensure availability of resources to meet the people’s priority needs. At the same time, it encourages
public sector to manage limited financial resources to ensure economy and efficiency in the delivery of outputs
required to achieve desired outcomes that will serve the needs of the community (International Federation of
Accountants (IFAC), 2012). It is through the public financial management system that national and district
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policies are transformed into actions and services are delivered. It provides for collective decision-making, for
citizens to express their preferences and fiscal transparency.
2.2 Overview of GIFMIS
Ghana Integrated Financial Management Information System (GIFMIS) was introduced in May 2009 to replace
the Budget and Public Expenditure Management System (BPEMS) Project, which was in operation between
1999 and 2008. The project was scheduled to be the 4th Component of the e-Ghana Project with a pooled donor
fund of US$ 120.52 Million. The project is expected to end on December 31, 2014.
2.3 Objectives of GIFMIS
2.3.1 Reduce Corruption in Public Financial Management
Rose-Ackerman (2004) defines corruption as the abuse of public power for private gains or benefits. Corruption
has been identified as one of the major obstacles to economic development, especially in public financial
management. The works of Toatu (2004) and Andersen (2009) confirms this assertion. According to Toatu
(2004) corrupt practices in the public sector has a deleterious effect on economic growth. The study by Toatu
(2004) and Andersen (2009) indicate that there is a very strong relationship between the level of corruption and
the size of the public sector. Developing countries are noted to have very large public sectors. This thus explains
the high prevalence of corruption in the public sector of most developing countries.
Literature on governance and accountability have identified several factors or drivers of corruption in public
management. Monopoly of power, discretion and lack of accountability and transparency have been identified
as the main drivers of corruption in the public sector (Ameen & Ahmad, 2011; Ameen & Ahmad, 2012; Bertot,
Jaeger, & Grimes, 2010). Other authors also identified and/or classified the factors that drive corruption in the
public sector as political, economic and cultural factors (Oye, 2013). The identification and/or classification of
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the drivers of corruption is necessary in order to identify those which can be easily eliminated or reduced by the
introduction of IT initiatives in public financial management.
Attempts to reduce the prevalence of corruption in the public financial management have culminated in the
proposition of a plethora of solutions. The conventional approach to combating or eliminating corruption in
public financial management, according to Ameen and Ahmad (2012); Bertot et al (2010), have often focused
on institutional reforms, law enforcement and social change. However, a plethora of recent studies on public
financial management and corruption have proposed the introduction of IT or integrated information systems in
public financial management. For instance, Oye (2013), and Ameen and Ahmad (2012) argue that, the
introduction of IT in public financial management or the automation of public financial management processes
enhances effective information sharing and monitoring of transactions. Rahman, Smith, and Agarwal (2009)
also note that experience from a number of countries, both developed and developing, indicate that e-governance
or the introduction of IT initiatives in public financial management promotes greater transparency leading to
reduction in corruption. Ameen and Ahmad (2011) note specifically that the introduction of IT in public
financial management can reduce corruption by lessening the discretion of officials and increasing transparency.
These notwithstanding Mahmood (2004), notes that the introduction of IT or integrated information systems in
public financial management will reduce corruption if it is understood by both policy makers and public
managers. Also adds that, the introduction of IFMIS or IT in public financial management will only be effective
if the system is designed with an appropriate conceptual framework.
2.3.2 Real Time Information Sharing
According to Diamond and Khemani (2005), the introduction of IFMIS in public financial management
improves the processing and sharing or access to government financial transactions. This thus promotes efficient
access to reliable financial data. Integration is the key to any successful IFMIS and integration implies that the
system uses standard data classification for recording financial events; has internal controls over data entry,
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transaction processing, and reporting; and has common processes for similar transactions and a system design
that eliminates unnecessary duplication of data entry (Rodin-Brown, 2008). Simpson (2012) further adds that
the integration of information systems promotes flexibility in the sharing of information. Flexibility in the
sharing of financial information will thus promote quick and effective economic decision making in the public
sector.
2.3.3 Enhance Budget Implementation and Expenditure Control
The IFMIS system allows government to track public expenditure using the budget and commitment modules
and thus, provide a basis for controlling budget spending (Tsamenyi et al, 2006; Diamond & Khemani, 2006;
Kasumba, 2009). IFMIS has a budget and commitment modules. The budget module of the IFMIS enables the
central government to set expenditure ceilings. The commitment module on the other hand allows for the control
of fund balances not disbursed at specific periods. The commitment module, according to Peterson (2007), is
critical or important in avoiding public expenditure arrears.
2.3.4 Promote Transparency and Accountability
Lack of transparency and accountability have been identified in literature as significant factors that promote or
contribute to the growth of corrupt practices and/or inefficient financial management, especially in the public
sector (Oye, 2013; Ameen & Ahmad, 2011; Pathak et al, 2009). Transparency and accountability are seen as the
panacea to cutting or reducing corruption, and thus, promote effectiveness and efficiency in public financial
management (Pathak et al, 2009; Pretorius & Pretorius, 2009). Extant literature on public financial management
however conclude that the introduction of IFMIS promotes transparency and accountability in public financial
management. For instance, Kiilu and Ngugi (2014) note that, the introduction of IFMIS in public financial
management promotes efficient financial controls and accountability. The introduction of IT and/or integrated
systems in public financial management offers objectivity, transparency, accountability and traceability of
transactions and events in the financial management systems.
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2.4 Approaches to Implementing IFMIS in Public Financial Management
Implementation has been conceptualized in several ways by different authors. For instance, the pioneers of the
concept of implementation, Pressman and Wildavsky (1984), defined it as the various activities directed towards
the achievement of set goals. O’Toole (1995) on the other hand, defined policy implementation as the
developments between government’s intention and the plethora of actions geared towards the realization of the
objects of the intention. Thus, policy implementation involves all activities that facilitate the realization of a
predetermined goal or set objective. To this, Paudel (2009) succinctly conceptualized policy implementation as
process, output and outcome. Public policy implementation involves a series of interrelated activities directed
towards accomplishing set objectives or goal. These activities encompass the actions and inactions of
government or the policy decision maker. These activities are aimed at achieving a predetermined goal or
objective(s). The achievement of the set or predetermined objectives of the various activities are or represent
the output of the implementation. The outcome of the implementation reflects the impact of the policy on society
or organisation. The outcome of the implementation reflects the measurable and observable changes emanating
from the implementation of the policy or programme.
Since the pioneering work of Pressman and Wildavsky (1984), several approaches to implementing public
policy or programmes have been identified by different authors. Extant literature on public policy or programme
implementation have identified top-down and bottom-up as the conventional approaches to implementing public
programmes or policies. The two approaches or perspectives of policy or programme implementation are
discussed below.
2.4.1 Top-Down Approach
With the top-down approach to implementing public policy or programme, a higher author specifies policy goals
and the strategies to achieving them (Paudel, 2009). The higher authority could be management of organisations
or political leadership of a state or an economy. Under this approach, the implementation strategies thus reflect
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the views of the policy maker or the implementing authority without the inputs of the local or personnel at lower
levels of the organisation. Thus, authorities thus, exercise control over the environment and the various
implementers or actors (Younis & Davidson, 1990). According to Paudel (2009), the top-down model or
approach to implementing policy or programme highlights formal steering of problems and factors. Paudel
(2009) further adds that, the tenets or foundations of the top-down approach are rooted in statutory language.
Thus, emphasise clarity, rule promulgation, monitoring and independent decision making of implementing
authorities based on technical criteria.
The top-down approach to implementing public policy and programmes has received a variety of criticisms in
literature. For instance, Berman (1978) argues that, the top-down implementing approach could promote or lead
to resistance to new programmes and policies. The author further adds that, the top-down approach fails to
consider the significance of earlier actions taken as it relies largely on statutory language as its starting point.
The approach also identifies policy or statute framers as the important actors in the implementation of public
policies or programmes. This means that the views or inputs of the other personnel or actors involved in the
implementation are ignored.
2.4.2 Bottom-Up Approach
The bottom-up approach, unlike the top-down approach, directs attention at both formal and informal
relationships (Paudel, 2009; Howlett & Ramesh, 2002). With this approach, the views or inputs of personnel at
lower levels (referred to as street-level bureaucrats) are considered in the development of policies or
programmes and implementation strategies. They are considered critical in the implementation of the policies
or programmes. Under this implementation approach, several actors are identified at the initial stages of the
policy formulation and implementation. The objective, according to Paudel (2009), is to establish relationship
amongst them. The street-level bureaucrats are perceived to have better understanding of the problems or issues.
To this, Paudel (2009) and Winter (2003) argue that, the identification and involvement of numerous actors in
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the implementation of public policies and programmes facilitates the identification of an effective
implementation structure. Bogason (2000) also adds that, the bottom-up approach to implementing policies and
programmes reduces resistance to change and hence facilitate the effective implementation of public policies
and programmes. Despite the upsides of the bottom-up approach, other authors have identified two main
weaknesses of the bottom-up implementation approach. For instance, DeLeon and DeLeon (2002), notes that,
the bottom-up implementation approach ignores the processes of policy or programme design. The author noted
that, almost all programmes are designed or initiated by people in authority and ‘pushed’ down on the people.
Weaver (2009) also added that, the street level bureaucrats might sabotage the efforts of elected public officials
since they (street level bureaucrats) are not accountable to the public.
Within the above identified conventional approaches, extant literature has identified two other important
strategies to implementing public financial management reforms in the public sector – a phased and the one-
time implementation approaches or strategies (Hendriks, 2012). It is important to note majority of these authors
favour the phased approach to the implementation of IFMIS. For instance, Hendriks (2012) notes that IFMIS is
a very complex and expensive system or programme and thus, require patience and piecemeal approach to
implementing IFMIS programme. Rodin-Brown (2008) echoes a similar sentiment. According to Rodin-Brown
(2008), a phased approach is ideal for implementing programmes that affect organisational processes and
functions. A phased or gradual implementation approach to implementing public management offers the best
opportunity to effective implementation of IFMIS. Hendriks (2012) adds that, a phased implementation
approach allows for regular monitoring and review of the project as it is being implemented. Regular monitoring
and review of the implementation will thus aid in the early detection of potential future challenges. To this,
Rodin-Brown (2008) argues that it is highly risky to implement too many components of a system at the same
time.
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2.5 Theoretical Framework
This section reviews the theoretical perspectives of public financial management that are relevant for this study.
Fiscal decentralization and resource dependency theories were chosen as its theoretical framework to guide the
study.
2.5.1 Fiscal Decentralization Theory
Fiscal decentralization is increasingly becoming a popular strategy to improve public sector efficiency,
effectiveness, and accountability (Bahl & Linn, 1992). Generally, there are many kinds of decentralization such
as political decentralization, administrative decentralization, fiscal decentralization and among others (Vu, Le,
& Vo, 2007). This study focuses on fiscal decentralization. Fiscal decentralization entails shifting some
responsibilities for expenditure and revenues to lower levels of government. A UNDP (2005) report explained
fiscal decentralization as local governments given more power to have authority and control in the use and
management of their financial resources. This is the extent to which sub-national entities are given autonomy to
determine the allocation of their expenditures (Osoro, 2003).
Fiscal decentralization has become the main issue in the decentralization process of which Ghana is no exception
and it includes externally and internally generated sources of revenue and utilization of expenditure. It has
become very important for government in their quest to achieve their desired development goals and objectives
at the local level (Dick-Sagoe, 2012). Genuinely to be supportive of a decentralization process, the basic
characteristics of a system for decentralized financial management should include: (a) transparency of
allocation, (b) predictability of the amounts available to local institutions and (c) local autonomy of decision
making on resource utilization (Dick-Sagoe, 2012). Fiscal decentralization is considered to be better equipped
to provide a more adequate service to the local population than central government (Ebel & Yilmaz, 2002).
According to Ezcurra and Pascual (2008), decentralization may improve not only as potential for achieving
Pareto efficiency, but also for achieving greater economic equality across territories. Many authors have
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indicated that fiscal decentralization is frequently seen as a means of increasing democratic participation in the
decision-making process and allowing for greater transparency and accountability (Ebel & Yilmaz, 2002; Dabla-
Norris, 2006).
Despite this dominant view, there is, however, little empirical support to substantiate the claims of the economic
benefits of fiscal decentralization at the local level (Rodríguez-Pose & Bwire, 2004). Overall, the literature on
decentralization and economic growth in the context of development is still in its infancy (Bardhan, 2002). This
skepticism is fueled by problems often associated with decentralization, such as increasing deficits, lower quality
of government decisions, corruption, increased influence of interest groups, and greater interregional and inter-
district inequalities, which may result in lower overall local economic growth (Prud’Homme, 1995). Rodden
(2002) even considers it harmful, especially in the case of developing and transition economies. Ghana’s
decentralization process provides a framework for a system of locally-controlled development and planning. By
this process, district assemblies were established and charged as the local planning authorities with responsibility
for the overall development and governance of their district and municipal assemblies (Dick-Sagoe, 2012). This
has made the municipal and district assemblies to be at the centre in the provision of service delivery at the local
government level in Ghana.
2.5.2 Resource Dependency Theory
Resource dependency theory explains that all organizations rely on resources from their environment (Fadare,
2013). These resources are in the hands of other organizations within the environment. This theory suggests that
the holders of these resources are able to exert power and control over organizations that require the resources.
Thus, organizations’ survival and success are contingent on the ability to control the flow of resources (Fadare,
2013). The resource dependency theory is attributed to Pfeffer (1973); Pfeffer and Salancik (1978). According
to Pfeffer and Salancik (1978), resource dependency theory argues that “the key to organizational survival is the
ability to acquire and maintain resources. In addition, Hatch (2013) expands on this definition by explaining that
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the district’s reliance on its environment is a function of its need to acquire resources to meet the service delivery.
In a work by Hillman, Canella and Paetzold (2000), the resource dependency theory is seen to focus on the role
that assemblies play in providing or securing essential resources to the district through their linkages to the
external environment. The growth and development of the district is to large extent, dependent on the amount
of resources available to it. This theory rests on a few straightforward principles. First, the district needs
resources to pursue its goals for development. Second, the district can obtain resources from its environment or,
more simply, from other organizations. Resource dependency theory provides assemblies with a perspective for
comparing different strategies, emphasizing the short-term coordination costs as well as the long-term prospects
of the district growth and development (Hillman,Canella & Paetzold, 2000).
However, Fadare (2013), suggests that the district cannot develop if it is unable to guarantee the continuous
supply of resources critical for its development. Using a predictive model of resource dependency, Sheppard
(1995) found significant, consistent positive relationships between district development and the present level of
the district’s resources, influence with critical resource providers, and the stability of the district environment.
In view of this, vigorous efforts are made to ensure the availability of resources necessary for the growth and
development of the district. Resource dependency theory provides valuable guidance for managers in making
decisions. The fiscal landscape is changing and continues to challenge public managers (Malatesta& Smith,
2014). National Governors Association (NGA) and National Association of State Budget Officers (NASBO)
(2012) reports drastic reductions in state and local government revenues and collections. The assumption in this
theory is that district assemblies apart from their local revenue are also funded from a central source of
government funds, where the constraints create competition with other government agencies for funding.
Assemblies must have resources and capabilities and must consider their environment and negotiate with
relevant resources and exploit its opportunities (Matthews & Shulman, 2005).
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2.6 Summary and Conclusion
This chapter reviewed scholarly related literature and theories on the subject. From the extant literature reviewed
so far, it is clear that there is the need to address the extent to which the introduction of GIFMIS, as means of
detecting corrupt practices in Ghana has been successful. This, to the best of the knowledge of the researcher
happens to be the first of its kind in literatures.
This therefore is a lacuna in literature that requires serious attention and hence the need for this study.
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CHAPTER THREE
METHODOLOGY
3.0 Introduction
This chapter discusses the techniques and processes used in carrying out this research work. The chapter details
information of the study population, describes the respondents and how they were carefully selected. The chapter
further provides an outline of the research design and the instruments that were employed for data collection,
the method that was used in administering research instrument, data collection procedure, and finally data
analysis.
3.1 Research Design
The study is a comparative case study which will make use of qualitative research approach of exploratory as its method
of obtaining information. According to Berg (2001), comparative case of entities may be explained as the systematic
gathering of information or data concerning a particular organization or phenomenon so as to give the researcher more
knowledge into the life of the entity or issue being investigated.
The reason for employing the qualitative approach is due to the fact that the researcher seeks to obtain rich and quality in-
depth data and information on the effect of ICT on financial management in Ghana, using GIFMIS as a case study.
According to Peninsula Research and Development Support Unit (RDSU, 2009) qualitative research gives opportunity to
research respondents to provide richer answers to questions that are put to them. This assertion by RDSU is affirmed by
Sofaer (1999) who argued that qualitative research techniques are very important in providing rich and quality descriptions
of complicated phenomena and hence bring to light the experiences as well as interpretations of various happenings by
research respondents who have varying stakes. The exploratory technique on the other hand will be employed due to a
number of reasons. Among the reasons are that it assists the researcher in obtaining new knowledge or insight, discovering
of new ideas or the increment of knowledge with respect to a phenomenon (Burns & Grove, 1998).
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3.2 Research Strategy
Creswell (2009) defines a research strategy as the types of study available within qualitative, quantitative or
mixed methods designs or models that give specific guidance for procedures to accomplish a chosen study.
Consequently, Creswell (2007) and Baxter and Jack (2008) identified Narrative research, Phenomenology,
Ethnographies, Grounded theory studies and Case study as the five major strategies available within the
qualitative approach. The case study strategy was adopted for this research work specifically the exploratory
case study. Yin (2003) defines a case study as an empirical inquiry that investigates a contemporary phenomenon
in-depth and within its real-life context, especially when the boundaries between phenomenon and context are
not clearly evident. An exploratory case study involves the development of detailed intensive knowledge about
a single case or a small number of related cases in an area where little is known or little research has been done
(Yin, 1994).
GIFMIS was used as a case study to gain a deeper understanding of how the introduction of ICT has helped
improve financial management in the public sector of Ghana. GIFMIS, as software system that helps to
synchronize financial activities in Ghana, was introduced to enhance and ensure transparency in financial
dealings especially in the public sector of Ghana. This strategy was of particular interest since the researcher
wanted to gain a rich understanding of the context of the research and the processes being enacted. In addition,
extant literature in the study area are very few and in-depth study is still limited, hence, in-depth study is required
to make room for the exploration of this area. Interviews were the main means by which data was collected in
an attempt to answer the research questions. In addition, observation of secondary documentation such as the
GIFMIS operational manual were also used.
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3.3 Research Paradigm
A paradigm is the basic belief system or worldview that guides the investigator, not only in choices of the
method but in ontologically and epistemologically fundamental ways (Guba & Lincoln, 1994). Creswell
(2007) simply referred to a paradigm as a worldview of the inquirer. This worldview is largely influenced by
one’s field of study as a student, the beliefs of advisers and faculty in an area of study and previous
experiences in research.
Also, in Guba and Lincoln (1994), five major paradigms were identified to be used in contemporary research,
thus, the Critical Theories, Positivist, Post-positivist, Constructivism and Cooperative/Participatory Paradigms.
Similarly, Creswell identified Post-positivist/Positivist, Advocacy/Participatory, Constructivism/Interpretive
and Pragmatism as the four major worldviews used in conducting research. However, Joubish et al. (2011)
identify the paradigm framework as made of Philosophy, Ontology, Epistemology and Methodology.
Consequently, Krauss and Putra (2005) disclosed that epistemology, ontology and methodology are intimately
related thus; whiles ontology involves an understanding of reality, epistemology explains how we come to know
that reality and methodology involves the specific practices developed to obtain knowledge of reality.
3.4 Target Population
According to Burns and Grove (2003), population consists of all elements that satisfy a certain criterion to be
included in a particular research. In effect, the target population is made up of all members of a real or
hypothetical set of people, activities or objectives from which the one researching wishes to generate general
findings (Grove, 2003).
The target population for this study consists of directors and employees at the Finance and Accounting
department of Ministry of Lands and Natural Resources who employ GIFMIS in their daily activities. The study
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concentrated on only staff at the Finance and Accounting Department of Ministry of Lands and Natural
Resources in Greater Accra Region of Ghana.
3.5 Sample Design
The research used purposeful criterion sampling method in selecting employees and directors of various
agencies within the ministry of Lands and Natural Resources. This type of sampling involves looking for cases,
individuals or events that satisfy a certain criterion (Plays, 2008). The sample size used for the study is the
employees, management, and directors of the Finance and Accounting Department under the auspices of
ministry of Lands and Natural Resources. The study laid much emphasis on respondents working at the
Ministry’s office in Accra.
3.6 Data Source
The data for the study was obtained from primary sources that came in the form of well-structured questionnaires. The
questions were designed in such a way to suit the respondents for the survey. Interview sessions were scheduled to get
interview questions recorded which was later transcribed. A total of 40 respondents were interviewed from ministry of
Lands and Natural Resources, out of which 5 respondents were directors, 15 top-level managers, and 20 employees
working at the ministry of Lands and Natural Resources in Accra.
3.7 Data Analysis
Data analysis is a key aspect of the research process hence needs to be done well so as to send the right signals
to policy makers and actors to whom it may be needed. Since the study used the qualitative research technique,
content analysis, a procedure for the categorization of verbal and behavioral data for the purpose of
classification, summarization as well as tabulation will be employed as the means of analyzing the data collected
from the field (Hancock, 1998). According to Hancock (1998), the content of data that is obtained from the field
can be analyzed in two folds: fundamental level which consists of a descriptive account of the data collected
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and the higher-level type of analysis which entails interpretative analysis and also looks at the ascription of
meaning to the responses of various respondents.
In this study, data gathered were coded in spreadsheet, classified in order to identify the pertinent issues and
variable needed for this study and a data analysis was run to arrive at the findings of the study and consequently
achieving the research objectives.
3.8 Ethical Considerations
The researcher appropriately addressed ethical considerations with regards to the approach adopted. An
introductory letter of permission to obtain data or information from the target respondents was obtained from
the Department of Finance, University of Ghana Business School. The purpose and objectives of the study were
also concisely explained to the target respondents. The confidentiality of their responses was clearly explained
for the appreciation of the respondents. Finally, respondents were only involved after their informed consent
were obtained and they were alerted that it is their right to participate or not and moreover that their involvement
did not have anything to do with their job evaluation. It was emphasized that their responses were voluntary.
3.9 Summary and Conclusion
This chapter looked at the data and methodology for this study. Specifically, the chapter discussed the research
design, data source and collection to achieve the objectives of the study.
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CHAPTER FOUR
RESULT AND DISCUSSION OF FINDINGS
4.0 Introduction
In the second chapter of this study, empirical and theoretical literature relating to GIFMIS and other related
software was detailed. This chapter presents the findings of the study in three main phases including: descriptive
analysis, data analysis and discussion of result. Before the analysis of the main data, preliminary data analysis
was done. All the 40 questionnaires that were issued to staff of Ministry of Lands and Natural Resources were
returned representing 100 percent valid success rates. At this stage, the study presents the findings of the result
beginning with the descriptive of the data.
4.1 Demographic Characteristics of Respondents
The study sought to identify some characteristics of the 40 respondents surveyed for the study. Table 4.1.1
presents the demographic characteristics of respondent staff members who apply GIFMIS directly or indirectly
in their official endeavor.
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Table 4.1- Respondents Demographic Characteristics (N=40)
Characteristic Item Frequency Percentage
Gender Male 30 75
Female 10 25
Total 40 100
Age of Respondents 18-24 5 12.5
25-34 21 53
35-44 9 23
55-65 5 12.5
Total 40 100
Years of Services 0-5 15 37.5
6-10 15 37.5
11-15 5 12.5
16+ 5 12.5
Total 40 100
Level of Education Informal 0 0
JHS 0 0
SHS 10 25
Tertiary 30 75
Total 40 100
Source: Survey Results (2019)
Table 4.1 presents the demographic characteristics of the 40 respondents who were considered in the study.
Regarding gender of respondents, data was gathered to assess the sex grouping of respondents. The survey
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shows that out of 40 respondents surveyed for the study, 30 of them representing 75 per cent are Males while
10 representing 25 per cent are females. This therefore means that majority of the respondents who agreed to
respond to the questionnaire were males. However, the skewness of this gender information did not change the
outcome of the findings and hence does not make the results of the finding invalid.
The data analysis further examined the educational background of the respondents who accepted to respond to
the questionnaire. The study result showed that that at least all the respondents have basic level of education
from Senior High school to University level. The survey found that 10 of the respondents had SHS level of
education while the remaining 30 have had some tertiary level of education. The level of education of the
respondents means respondents were able to read and understand the questions, with somewhat little assistance,
thus eliminating any bias in answering the questions.
Again, data on the age of respondents were sampled for the study. Five age categories were created from 18
years to 65 years. The survey result indicates that respondents who fall within age group of 25-34 years constitute
the majority of 21 representing 53 per cent, followed by age group of 35-44 which recorded 9 respondents
representing 23 percent of the total respondents. Respondents between 55-65 years also recorded 12.5 percent
of the total respondents. The minority age group of the respondent was between 18-24 years which constitute
12.5 per cent of the respondents.
Lastly, the researcher sought to understand the time that respondents have been working with the ministry of
Lands and Natural Resources. The survey result shows that, majority of respondents have been working with
the Ministry of Lands and Natural Resources between 0-5 years and 6-10 years. This was followed by
respondents who indicated that they have worked with the ministry for a period between 11-15 years who
represnts12.5 percent of the total respondents.
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4.2 Summary Statistics
This section of the chapter presents the mean, median, standard deviation of the data derived from the
respondents at the Ministry of Lands and Natural Resources.
Table 4.2 Summary Statistics
Details
Perceived
Usefulness
Willingness
to Use Trust Confidence Recommend
Mean 3.233333 4.013333 4.08 3.273333 2.926667
Median 3 4 4 3 3
Mode 3 4 4 4 3
Standard
Deviation 1.178195 0.897324 0.781669 1.086196 1.081241
Range 4 4 4 4 4
Minimum 1 1 1 1 1
Maximum 5 5 5 5 5
Count 40 40 40 40 40
Source: Survey Report (2019)
The summary statistics in Table 4.2 provides a synopsis of the overall perception of GIFMIS by the respondents
under consideration. The mean and the median, as observed from the table, give a clue as to how respondents
deem GIFMIS to be useful, trustworthy, have confidence in its usage and hence willing to employ it and finally
the tendency of the respondents to recommend the application of GIFMIS to other ministries and government
agencies.
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The study employed the Likert Scale to ascertain respondents who strongly agrees to the effectiveness of
GIFMIS in each of the questions of interest through to respondents who strongly disagree to the effectiveness
of GIFMIS applications. From Table 4.1.2, it can be observed that the mode of each of the variables is either 3
or 4, depicting either a respondent strongly agreeing or agreeing to the perceived usefulness, willingness to use,
trust, confidence and lastly, their willingness to recommend GIFMIS to other ministries and agencies. This
summary statistic thereby gives a snapshot how staff of Ministry of Lands and Natural Resources consider the
effectiveness and efficiency of GIFMIS in their daily operations.
4.3 Analysis of Objective
In this study, there are four (4) main objectives and these objectives are 1) to determine whether GIFMIS has
promoted effectiveness and efficiency in revenue mobilisation in Ghana, specifically the Ministry of Lands and
Natural Resources 2) to evaluate whether GIFMIS has helped in promoting accountability efficiency and
transparency in public financial management 3) to examine whether GIFMIS has helped in the timely
dissemination of information 4) to examine the challenges of using the GIFMIS. Findings are presented in
tabular for clarity.
4.3.1 Objective One: GIFMIS in Revenue Mobilisation
This section of the analysis discusses the role the GIFMIS is playing towards the effective and efficient
collection of revenues within the Ministry of Lands and Natural Resources. The results from the respondents
regarding the contributions of the GIFMIS in ensuring effective and efficient revenue collection are shown in
the Table 4.2.
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Table 4.3 Showing GIFMIS and Revenue Mobilisation
Strongly Agree Agree neutral Disagree
number %
Number %
Number % Number %
Revenue Target Achieved 30 75% 5 12.5% 5 12.5% 0 0%
Reduction in administrative task 34 85% 5 12.5% 1 2.5% 0 0%
Aids in payment of Tax 25
63% 10 25% 5
12.5% 0 0%
Strengthen internal controls 33 83% 5 12.5% 2 7.5% 0 0%
Reduction in reporting cost 30 75% 10 25% 0 0% 0 0%
Reduction in borrowing cost 34 85% 6 15% 0 0% 0 0%
Source: Survey Report (2019)
4.3.1.1 Revenue Targets Achieved
As can be seen from table 4.3 above, 75% of the respondents strongly agree with the statement that the GIFMIS
has helped to achieve a target in revenue collection. Also, 12.5% of the respondents also stated that they agree
with the statement that the GIFMIS has helped the Ministry of Lands and Natural Resources and other ministries
to achieve a target in revenue collection. However, 12.5% of 40 the respondents were indifferent and could not
tell whether the GIFMIS is capable of aiding organizations to achieve a target in revenue collection or not. In
summary, it can be deduced from the above analysis that GIFMIS has helped in meeting a target in revenue
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collection. This finding is in line with the study Asah (2015) and Felix and Rufus (2018) who opined that
GIFMIS has the potential of enhancing revenue.
4.3.2 Reduction in Administrative Tasks
From table 4.3 above, 85% of the respondents indicated that they are strongly in agreement with the statement
that GIFMIS has reduced administrative task by reducing operating cost of hiring employees by revenue
agencies. This is in line with a recent study by Bawole and Adjei-Bamfo (2019) who hold the view that GIFMIS
has reduced the time wasted among staff drastically as a result of the reduction of paper works in daily activities
of workers.
Also, 5 out of the 40 respondents representing 12.5% of the respondents stated that they agreed with the
statement that GIFMIS has reduced administrative task by reducing operating cost of hiring employees by
revenue agencies. Only 1 respondent is indifferent as to the effectiveness of GIFMIS in reducing the
administrative tasks. It can therefore be deduced from the above analysis that GIFMIS has helped in reducing
administrative tasks among staff of Ministry of Lands and Natural Resources as well as reduced operational cost
of hiring employees by revenue agencies.
4.3.3 Aids in Payment of Tax
The results from Table 4.3 above reports 63% of the respondents indicating that they strongly agreed with the
statement that GIFMIS aids in payment of tax to Ghana Revenue Authority through Electronic Fund Transfer
(EFT). This clearly indicates that the advent of GIFMIS has been very instrumental in tracking taxes to be paid
and has helped reduce the evasion of tax by the general public. It can be deduced from the above analysis that
GIFMIS has helped in the payment of taxes by workers to Ghana Revenue Authority through an Electronic Fund
Transfer. This is similar to the postulation of Owusu (2016) who established that GIFMIS has contributed
significantly to efficiency in tax payments in the Kumasi Metropolitan Assembly.
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4.3.4 Strengthened Internal Controls
From table 4.3 above, 33 out of the 40 respondents representing 83% believe that the introduction of GIFMIS
has strengthened internal controls. Internal control considers the smooth administration of administrative duties
with little or no hitches. Aduam (2016) observed that the introduction of GIFMIS has helped improve the
operation of government agencies in Ghana. The remaining 17% of the respondents are of the view that the
GIFMIS has re-enforced internal controls for safeguarding of public money. This means that the GIFMIS is
helping in ensuring that internal controls within the public sector are operating effectively.
4.3.5 Reduction in Reporting Cost
A total of 75% of the respondents as shown in Table 4.3 are of the view that GIFMIS has helped contributed to
the reduction in reporting cost in the Ministry of Lands and Natural Resources, and by extension, other ministries
in Ghana. This is in line with the ability of GIFMIS to reduce the cost of reporting budgetary and financial
statements as observed in the study of Tchao, Keelson, Aggor and Amankwa (2017). It is observed from the
table that 10 out of the 40 respondents comprising 25% of the respondents also agree that GIFMIS has reduced
cost of reporting budgetary and financial statements. In summary, it can be said that GIFMIS has reduced cost
of reporting budgetary and financial statements. This finding shows that the introduction of GIFMIS has helped
mitigate the problem of reporting cost that came about as a result of the use of the orthodox means of keeping
records before the introduction of GIFMIS.
4.3.6 Reduction in Borrowing Costs
Results from Table 4.3 above shows that 85% of the sample respondents are in agreement with the statement
that GIFMIS operates a Treasury Single Accounts that reduces borrowing cost of financing government
activities. 6 out of the 40 respondents who responded to the questionnaires also indicated that the introduction
of GIFMIS has helped reduce the cost of borrowing. A similar research conducted by Oro and Ogar (2016)
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indicated that GIFMIS has made a significant stride in reducing borrowing costs of financing government
activities through the operation of the Treasury Single Accounts system.
4.4 Objective Two: GIFMIS in promoting Efficiency, Transparency and Accountability of Public
Financial Management
This section of the analysis covers the roles GIFMIS is playing by promoting efficiency, transparency and
accountability in public financial management especially within the Ministry of Lands and Natural Resources.
The results of the responses from the respondents concerning the role GIFMIS plays in promoting efficiency,
transparency and accountability in public financial management are shown in Table 4.4.
Table 4.4 showing GIFMIS in ensuring Efficiency, Transparency and Accountability
Strongly Agree Agree neutral Disagree
number % Number % Number % Number %
Promote Transparency 35 88% 3 7.5% 2 4.5% 0 0%
Promotes Accountability 35 88% 4 10% 1 2% 0 0%
Facilitates Payments 40 100% 0 0% 0 0% 0 0%
Transparent Management
of Property 33 82.5% 5 12.5% 2 4.5% 0 0%
Fraud Prevention 34 87.5% 5 12.5% 0 0% 1 2%
Source: Survey Report (2019)
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4.4.1 Promotes Transparency
As shown in Table 4.4 above, it is observed that 35 out of the 40 respondents hold the believe that GIFMIS
promotes transparency of operations in the Ministry of Lands and Natural Resources. This is because the absence
of paper works has the tendency to eliminate the possibility of staff influence in the transactions and other
activities within the ministry.
5 out of the respondents also agree, but not strongly, that GIFMIS has helped to enhance transparency in their
activities thereby reducing the likelihood of cover-ups in the ministry of Lands and Natural Resources.
4.4.2 Promotes Accountability
As can be seen in table 4.4 above and in agreement with the findings of Yeboah (2015), 88% of the respondents
indicated that GIFMIS has helped promote accountability. This is because respondents who directly apply
GIFMIS can easily access past records by logging into the GIFMIS system. Again, transactions are being
captured fully by the GIFMIS and ensuring full accountability of individuals for use of public financial
resources.
4.4.3 Facilitates payments
All the respondents from the Ministry of Lands and Natural Resources hold the view that GIFMIS facilitates
payments from government agencies and institutions such as Ministries, Department and Agencies (MDAs) to
Third Parties by employing the Electronic Fund Transfer. It is therefore not surprising that all the respondents
opined that the advent of GIFMIS in the public sector facilitates the ease of payments and other cash transfers.
4.4.4 Transparent Management of Government Property
Aboelazm (2018) indicated that one of the main tenets of GIFMIS is to ensure that government properties are
safe and properly managed. As can be seen from Table 4.4 above, 33 of the respondents stated that they strongly
believe GIFMIS ensures transparency in management of government property because inventory of government
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assets is usually loaded into the GIFMIS. 5 out of the 40 respondents, on the other hand, representing 12.5% of
the total respondents also agree that the introduction of GIFMIS in their activities has helped in ensuring
transparency in the management of government property. It can further be observed that none of the respondents
responded that they disagree to how successful GIFMIS has been in transparent property management.
4.4.5 Prevents Fraud and Promote Good Governance
As shown in Table 4.4 above, a total of 34 of the respondents from the Ministry of Lands and Natural Resources
who agreed to respond to the questionnaire strongly agree with the statement that GIFMIS prevents fraud and
promote good governance in the public sector. In a related study conducted by Kwakye (2016), it was observed
that almost 40% chances of fraud occurring has been curtailed by GIFMIS. 5 of them representing 12.5% also
indicated that they agree to the assertion that GIFMIS has helped in preventing fraud and has over the years
promoted good governance. Surprisingly, one of the respondents indicated that he/she strongly disagree with
the narrative that GIFMIS has been instrumental in preventing fraud. But all in all, it is fair and proper to
conclude that GIFMIS helps prevent fraud and promote good governance in public financial management.
4.5 Objective Three: GIFMIS in ensuring timely Dissemination of Information
This section of the analysis covers discussions on the role that the GIFMIS is playing in promoting the timely
dissemination of information within the public sector. The responses from the respondents regarding the role
that GIFMIS plays in ensuring timely dissemination of information are shown in Table 4.5.
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Table 4.5 Showing GIFMIS and Information Dissemination
Strongly Agree Agree neutral Disagree
number % Number % Number % Number %
Reduce Bureaucracy 30 75% 5 12.5% 5 12.5% 0 0%
Access to timely information 34 85% 5 12.5% 1 2.5% 0 0%
Timely cash and
treasury management 40 100% 0 0% 0 0% 0 0%
Improves service
delivery 35 88% 4 10% 1 2.5% 0 0%
Timely data for
decision making 30 75% 10 25% 0 0% 0 0%
Sharing information
timely 35 87.5% 5 12.5% 0 0% 0 0%
Source: Survey Report (2019)
4.5.1 Reduces Bureaucracy
As can be seen in Table 4.5 above, 30 of the respondents representing 75% of the respondents agree strongly
that GIFMIS reduce the bureaucracy that characterized the execution of their duties and has helped in the timely
dissemination of information regarding public financial management. This is evidenced in the study conducted
by Kwakye (2016). It is again observed that 12.5% of the respondents are in agreement that GIFMIS has the
capacity to reduce bureaucracy at work but however, they have the notion that there is more room for
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improvement in relation to the ability of GIFMIS to reduce bureaucracy. 12.5% of the respondents that GIFMIS
has neither reduced or increased bureaucracy at the Ministry of Lands and Natural Resources and hence they
are indifferent in their response.
4.5.2 Access to Timely Information
As observed from Table 4.5 above, 85% of the respondents are strongly in agreement with the assertion the
GIFMIS has made possible for people working within the ministry of Lands and Natural Resources and other
departments to access information in a timely manner. From Table 4.5, 5 respondents are also in agreement with
the statement that the GIFMIS system offer access to timely and reliable information to support decision making
while 1 out of the 40 respondents neither agree nor disagree to the effectiveness of GIFMIS in making
information accessible in a timely manner. The supports a similar study conducted in Nigeria where Nwankwo,
(2017) observed that GIFMIS has impacted positively on the smooth and timely dissemination of information.
4.5.3 Timely Cash and Treasury Management
All the respondents as shown in Table 4.5 above stated that the GIFMIS has simplified procedures because it
has ensured timely cash and treasury management within the public sector and this goes a long way to promote
timely dissemination of information within the public sector.
4.5.4 Improves Service Delivery
Quality service is a key function in the public sector of Ghana. Basically, the key function of GIFMIS is to
ensure proper service delivery (Ohemeng & Asiedu, 2016). As seen in Table 4.5 above, 88% of the respondents
are in agreement with the statement that GIFMIS has helped improve service delivery by providing citizens with
better access to information concerning public financial management.
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4.5.5 Provision of Timely Data
From Table 4.5 above, 75% of the respondents are strongly in agreement that GIFMIS enhances provision of
data for decision making timely while the remaining 25% of the respondents are also in agreement with the
statement that GIFMIS ensures provision of timely and accurate data for management budget decision making.
This is because data are being captured into the system and are readily available any time the need arises.
4.5.6 Sharing of Timely Information
As can be seen in Table 4.5 above, 35 out of the 40 respondents under consideration are in agreement with the
statement that GIFMIS allows financial management players to share timely information and transactions online
making it easier to disseminate information quickly within the ministry and other related agencies.
4.6 Objective Four: Challenges Associated with the use of GIFMIS
This section of the study covers analysis of responses from the respondents regarding the challenges associated
with the use of GIFMIS system. The results of the analysis of the respondents’ responses are shown in the Table
4.6.
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Table 4.6 Showing GIFMIS and its challenges
Strongly Agree Agree neutral Disagree
number % Number % Number %
Number %
Lack of management
Commitment 25 62.5% 10 25% 5 12.5% 0 0%
Lack of adequate skills for staff 34 85% 5 12.5% 1 2.5% 0 0%
Inadequate training for staff
35 87.5% 3 7.5% 2 5% 0 0%
Poor Feedback
33 82.5% 2 5% 5 12.5% 0 0%
Lack of clear ownership
30 75% 5 12.5% 5 12.5% 0%
Absence of system in other
departments
25 62.5% 2 5% 5 12.5% 3 7.5%
Source: Survey Report (2019)
4.6.1 Lack of Management Commitment
As shown in Table 4.6 above, 62.5% of the respondents are in a strong agreement with the fact that one of the
challenges being encountered in the implementation of the GIFMIS is that management are not committed to
the change. 25% of the respondents also agree to lack of management commitment as a major challenge in the
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implementation and use of GIFMIS system. The survey further observed that 5 of the respondents are neutral to
the commitment or otherwise of management in implementing GIFMIS. It is quite clear from the response and
hence fair to conclude that lack of management commitment is not a challenge encountered in the
implementation of the GIFMIS.
4.6.2 Staff Lack the Necessary Skills
As shown in Table 4.6, 85% of the respondents indicated that one of the challenges encountered in the
implementation of the GIFMIS system is that the staffs lack the requisite skills for operation, maintenance and
implementation of the system. 5 out of 40 of the respondents also agree that staff who are hire to work directly
or indirectly with the GIFMIS system do not possess the requisite skills to fully use the system. The study further
noted that 3% of the respondents neither in agreement nor otherwise whether or not those who use the GIFMIS
system have the required knowledge and skills to fully operate it.
4.6.3 No Laid Down Plans for Staff Training
As shown in Table 4.6, 87.5% of the respondents believe the training for staff members is lacking. It is therefore
very vital for management to put in place measures to provide periodic training and workshops for staff members
whose duties are directly linked to the use of GIFMIS.
4.6.4 Poor Feedback
As shown in Table 4.6, 82.5% of the respondents indicated that poor feedback for assessing budgetary
performance is one of the challenges being faced in the implementation of the GIFMIS. These 33 people out of
the 40 respondents strongly hold the view that they do not receive feedback on how well budgets prepared with
the aid of GIFMIS system fared. 2 of the respondents representing 5% also agree to the fact that the absence of
feedback is a critical challenge in the successful implementation of GIFMIS system. In conclusion, it can be
said that there is poor feedback in assessing budgetary performance through the use of the GIFMIS system.
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4.6.5 Lack of Clear Ownership
From Table 4.6 above, 75% of the respondents strongly believe that one of the challenges being encountered in
the use of the GIFMIS is that they are unable to identify the system with a particular ministry or service provider.
In essence, there is no clear ownership and authority of GIFMIS by institutions such as the Ministry of Finance
(MoF) and the Controller and Accountant-General department (CAGD) who manage the system. The lack of
ownership makes it difficult to know where to channel grievance when the need arises. However, 14% of the
respondents disagreed with the fact that one of the challenges encountered in the use of the GIFMIS is that there
is no clear ownership and authority of GIFMIS by institutions such as the Ministry of Finance (MoF) and the
Controller and Accountant-General’s Department (CAGD) who manage the system.
4.6.6 Absence of the GIFMIS System in Other Departments
As can be seen from Table 4.6, 62.5% of the respondents are in strong agreement with the fact that one of the
challenges encountered in the implementation of the GIFMIS system is that management has failed to sell the
system to other departments and agencies. However, 7.5% of the respondents in the Ministry of Lands and
Natural Resources disagreed with this statement. In summary, it can be deduced from the above analysis that
one of the challenges being encountered in the implementation of the GIFMIS system is that management has
failed to sell the system to other departments and agencies.
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CHAPTER FIVE
SUMMARY, CONCLUSIONS AND RECOMMENDATION
5.0 Introduction
This chapter of the study takes into consideration the summary of the study, provides reasonable conclusion
based on the objectives and the findings of the study and lastly suggests recommendations for policy makers,
practitioners and scholars on the success or otherwise of GIFMIS in the Ministry of Lands and Natural Resources
and other ministries to a large extent. The recommendation section of this chapter informs research on the
potential areas to conduct future research in the related area of this study. In essence, the final section of this
study that is the recommendation provides the gaps that needs to be filled in future studies by researchers.
5.1 Summary of the Study
It is unarguable that Public sector has numerous importance to every economy. The significant roles that public
sector plays in the development of every country cannot be overemphasized. It is known that the main motive
for public sector is to enhance the economic well-being of its populace and provide an enabling environment
for the private sector of the economy to thrive. In spite of the numerous roles of the economy in enhancing the
development of its citizenry, it is mostly bedeviled with many challenges, especially in revenue mobilization
and disbursements. As an antidote to the problems economies face in fund management, there have been some
plethora of measures that states and stakeholders have put in place to mitigate the problems associated with
public sector challenges that have ripple effects on the other sectors of every economy. In the case of Ghana,
these reforms include New Public Management, Public Sector Reforms, Public Sector Management and many
others that targets different segments of the public sector. Studies have found that the success of the reforms is
dependent on how effective they are implemented. The government of Ghana adopted GIFMS which is to ensure
proper financial management and accountability. This study aimed at examining the implementation of GIFMIS
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and how it has impacted accountability in the Ministry of Lands and Natural Resources and by extension other
ministries in Ghana. Specifically, this study aimed at achieving four (4) main objectives which are 1) to
determine whether GIFMIS has promoted effectiveness and efficiency in revenue mobilisation in Ghana,
specifically the Ministry of Lands and Natural Resources 2) to evaluate whether GIFMIS has helped in
promoting accountability efficiency and transparency in public financial management 3) to examine whether
GIFMIS has helped in the timely dissemination of information 4) to examine the challenges of using the
GIFMIS. Findings are presented in tabular for clarity. The study employed a qualitative study on 40 respondents
from Ministry of Lands and Natural Resources and observed that the introduction of GIFMIS has helped in
revenue mobilization, promotes Efficiency, Transparency and Accountability of Public Financial Management.
Lastly, the study found that GIFMIS has helped enhance the timely dissemination of vital information within
the Ministry of Lands and Natural Resources.
5.2 Main Findings
This section of the study provides a synopsis of the main findings in this study. The major findings are presented
in line with the objective objectives of the study.
5.2.1 Objective One: GIFMIS in Revenue Mobilisation
Revenue targets achieved: 75% of the respondents strongly agree with the statement that the GIFMIS has
helped to achieve a target in revenue collection while 12.5% of the respondents also stated that they agree with
the statement that the GIFMIS has helped the Ministry Lands and Natural Resources and other ministries to
achieve a target in revenue collection.
Reduction in administrative tasks: the study observed that 85% of the respondents indicated that they are
strongly in agreement with the statement that GIFMIS has reduced administrative task by reducing operating
cost of hiring employees by revenue agencies.
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Aids in payment of Tax: the findings of this study observed that 63% of the respondents indicating that they
strongly agreed with the statement that GIFMIS aids in payment of tax to Ghana Revenue Authority through
Electronic Fund Transfer (EFT). This clearly indicates that the advent of GIFMIS has been very instrumental in
tracking taxes to be paid and has helped reduce the evasion of tax by the general public. It can be deduced from
the above analysis that GIFMIS has helped in the payment of taxes by workers to Ghana Revenue Authority
through an Electronic Fund Transfer.
Strengthened internal controls: 33 out of the 40 respondents representing 83% believe that the introduction
of GIFMIS has strengthened internal controls. Internal control considers the smooth administration of
administrative duties with little or no hitches.
Reduction in reporting cost: A total of 75% of the respondents are of the view that GIFMIS has helped
contributed to the reduction in reporting cost in the Ministry of Lands and Natural Resources, and by extension,
other ministries in Ghana. In summary, it can be said that GIFMIS has reduced cost of reporting budgetary and
financial statements.
5.2.2 Objective Two: GIFMIS in promoting Efficiency, Transparency and Accountability of Public
Financial Management
Promotes Transparency: it is observed that 35 out of the 40 respondents hold the believe that GIFMIS
promotes transparency of operations in the Ministry of Lands and Natural Resources. This is because the absence
of paper works has the tendency to eliminate the possibility of staff influence in the transactions and other
activities within the ministry.
Promotes Accountability: 88% of the respondents indicated that GIFMIS has helped promote accountability.
This is because respondents who directly apply GIFMIS can easily access past records by logging into the
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GIFMIS system. Again, transactions are being captured fully by the GIFMIS and ensuring full accountability
of individuals for use of public financial resources.
Facilitates payments: All the respondents from the Ministry of Lands and Natural Resources hold the view
that GIFMIS facilitates payments from government agencies and institutions such as Ministries, Department
and Agencies (MDAs) to Third Parties by employing the Electronic Fund Transfer. It is therefore not surprising
that all the respondents opined that the advent of GIFMIS in the public sector facilitates the ease of payments
and other cash transfers.
Transparent management of government property: 33 of the respondents stated that they strongly believe
GIFMIS ensures transparency in management of government property because inventory of government assets
is usually loaded into the GIFMIS.
Prevents fraud and promote good governance: a total of 37 of the respondents from the Ministry of Lands
and Natural Resources who agreed to respond to the questionnaire strongly agree with the statement that
GIFMIS prevents fraud and promote good governance in the public sector.
5.2.3 Objective Three: GIFMIS in ensuring timely Dissemination of Information
Reduces Bureaucracy: 30 of the respondents representing 75% of the respondents agree strongly that GIFMIS
reduce the bureaucracy that characterized the execution of their duties and has helped in the timely dissemination
of information regarding public financial management. 12.5% of the respondents that GIFMIS has neither
reduced or increased bureaucracy at the Ministry of Lands and Natural Resources and hence they are indifferent
in their response.
Access to Timely Information: 85% of the respondents are strongly in agreement with the assertion the
GIFMIS has made possible for people working within the ministry of Lands and Natural Resources and other
departments to access information in a timely manner. Again, 5 respondents are also in agreement with the
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statement that the GIFMIS system offer access to timely and reliable information to support decision making
while 1 out of the 40 respondents neither agree nor disagree to the effectiveness of GIFMIS in making
information accessible in a timely manner.
Timely Cash and Treasury Management: All the respondents stated that the GIFMIS has simplified
procedures because it has ensured timely cash and treasury management within the public sector and this goes
a long way to promote timely dissemination of information within the public sector.
Improves Service Delivery: 88% of the respondents are in agreement with the statement that GIFMIS has
helped improve service delivery by providing citizens with better access to information concerning public
financial management.
Provision of Timely Data: 75% of the respondents are strongly in agreement that GIFMIS enhances provision
of data for decision making timely while the remaining 25% of the respondents are also in agreement with the
statement that GIFMIS ensures provision of timely and accurate data for management budget decision making.
This is because data are being captured into the system and are readily available any time the need arises.
Sharing of Timely Information: 35 out of the 40 respondents under consideration are in agreement with the
statement that GIFMIS allows financial management players to share timely information and transactions online
making it easier to disseminate information quickly within the ministry and other related agencies.
5.2.4 Objective Four: Challenges Associated with the use of GIFMIS
Lack of management commitment: 62.5% of the respondents are in a strong agreement with the fact that one
of the challenges being encountered in the implementation of the GIFMIS is that management are not committed
to the change. 25% of the respondents also agree to lack of management commitment as a major challenge in
the implementation and use of GIFMIS system.
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Staff lack the necessary skills: 85% of the respondents indicated that one of the challenges encountered in the
implementation of the GIFMIS system is that the staffs lack the requisite skills for operation, maintenance and
implementation of the system. 5 out of 40 of the respondents also agree that staff who are hire to work directly
or indirectly with the GIFMIS system do not possess the requisite skills to fully use the system.
No laid down plans for staff training: 87.5% of the respondents believe the training for staff members is
lacking. It is therefore very vital for management to put in place measures to provide periodic training and
workshops for staff members whose duties are directly linked to the use of GIFMIS.
Poor feedback: 82.5% of the respondents indicated that poor feedback for assessing budgetary performance is
one of the challenges being faced in the implementation of the GIFMIS. These 33 people out of the 40
respondents strongly hold the view that they do not receive feedback on how well budgets prepared with the aid
of GIFMIS system fared.
Lack of clear ownership: 75% of the respondents strongly believe that one of the challenges being encountered
in the use of the GIFMIS is that they are unable to identify the system with a particular ministry or service
provider.
Absence of the GIFMIS system in other departments: 62.5% of the respondents are in strong agreement
with the fact that one of the challenges encountered in the implementation of the GIFMIS system is that
management has failed to sell the system to other departments and agencies.
5.3 Conclusions
The primary objective of this study was to identify the impact of GIFMIS on transparency and accountability at
the Ministry Lands and Natural Resources. The study sourced primary data from respondents who use GIFMIS
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in their official activities and found that majority of the respondents postulate that the advent of GIFMIS has
had significant and positive impact on their activities.
In line with the objectives of the study and based on the findings, it is fair to conclude that the introduction of
GIFMIS has enhanced transparency and accountability and hence GIFMIS can be said to have, to a large extent,
achieved its set objectives.
5.3 Recommendations
Per the findings, the study intends to make the following recommendations to researchers, academics and
government of Ghana in relation to GIFMIS.
5.4.1 Policy Makers
This study observed that users of GIFMIS underscored that GIFMIS has been helpful in official activities and
hence came be said to have achieved its purpose. The study therefore recommends that policy makers should
put in place measures and mechanisms that is tailored to make GIFMIS more user-friendly. This will, to a very
large extent, reduce the challenges that users may encounter in using GIFMIS in their daily operations.
5.4.2 Ministry of Lands and Natural
This study recommends that the Ministry of Lands and Natural Resources, and by extension other ministries,
should conduct periodic training for its staff to enhance their knowledge in the use of GIFMIS.
Again, this study wishes to recommend that the ministry of lands and natural resources to keep upgrading the
security system to avoid hacking of the system in the near future.
5.4.3 Future Researchers
This study recommends future research to consider conducting a similar study taking into consideration other
regions in the country. One limitation of this study is that data was collected from Ministry of Lands and Natural
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Resources. The findings in this study may therefore not give a true reflection of the other ministries’ perception
of the usefulness of GIFMIS.
Again, this study employed a cross-sectional data. This is a limitation to the study because variables change as
years go by. This study recommends that future researcher may look into employing a longitudinal data to
examine the impact of GIFMIS in enhancing transparency in the public sector.
Lastly, there are three methods of analyzing data; qualitative method, quantitative method and the mixed
method. This study employed qualitative method. To make the findings more reliable, this research recommends
future studies to employ alternative method to test the reliability and the validity of the research.
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Yeboah, S. K. (2015). Public Sector Financial Management Reforms In Ghana: The Case Of Ghana
Integrated Financial Management Information System (Gifmis) (Doctoral dissertation, University of
Ghana).
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APPENDIX
QUESTIONNAIRE
This research questionnaire is to assist in a study on THE INTRODUCTION OF ICT TOOLS IN PUBLIC
FINANCIAL MANAGEMENT REFORMS IN GHANA: THE CASE OF GHANA INTEGRATED
FINANCIAL MANAGEMENT SYSTEM. The research forms part of the requirement for the award of MSc
in Development Finance, a programme the researcher is currently pursuing at the University of Ghana Business
School, Legon. The findings of this research are solely for academic purposes; respondents are therefore assured
of complete confidentiality regarding any information given in this questionnaire. Thank you for your co-
operation.
SECTION A. PERSONAL PROFILE OF RESPONDENTS
1. How old are you? 19 – 29 [ ] 30 – 39 [ ] 40 – 49 [ ] 50 – 59 [ ]
2. Marital status: Single [ ] Married [ ] Widowed [ ] Divorced [ ] Separated [ ]
3. Highest level of formal education attained: SHS/ Technical / Vocational [ ]
Polytechnic/ University [ ] Other [ ]
4. Number of years you have been working in Ministry of Lands and Natural Resources and its Agencies.
0 – 4 [ ] 5 – 9 [ ] 10 – 15 [ ] 16years and above [ ]
5. Numbers of years you have been directly involved in using GIFMIS at work 0 – 2[ ] 3 – 5 [ ] 6years
and above [ ]
6. What is your rank at Ministry of Lands and Natural Resources and its Agencies? (Please
indicate)…………………………..
7. What is your current position you occupy as a staff of Ministry of Lands and Natural Resources (Please
indicate)…………………………………………
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SECTION A: THE IMPACT OF GIFMIS ON EFFECTIVE AND EFFICIENT REVENUE
COLLECTION
This section of the questionnaire is to solicit your level of agreement or disagreement on how GIFMIS has
helped improved revenue mobilisation. Kindly answer the questions by ticking the box of your choice. It should
be noted that 1 is strongly agree, 2 agree, 3 neutral, 4 disagree and 5 strongly disagree.
Details 1 2 3 4 5
8) The introduction of GIFMIS has
significantly contributed to the meeting of our
revenue targets
9) Cost incurred in daily operational actives
have reduced as a result of the incorporation of
GIFMIS
10) GIFMIS enhance the payment of taxes to
GRA through Electronic Fund Transfer (EFT)
11) GIFMIS has the potential to strengthen
internal controls in order to safeguard public
funds
12) GIFMIS has aided in reporting budgetary
and financial statements in a timely and cost
efficient manner
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13) GIFMIS operated a single treasury
accounts that reduces borrowing cost of
financing government activities
SECTION B: THE EXTENT TO WHICH GIFMIS HAS HELPED ENHANCE EFFICIENCY,
TRANSPARENCY AND ACCOUNTABILITY IN FINANCIAL MANAGEMENT.
This section attempts to seek your response on how the introduction of GIFMIS has either positively or
negatively influence efficiency, transparency and accountability in financial management at Ministry of Lands
and Natural Resources and its Agencies. Kindly indicate your choice of response by ticking box1 for strongly
agree, 2 agree, 3 neutral, 4 disagree and 5 strongly disagree.
Details
1
2
3
4
5
14) GIFMIS promotes transparency in budget
execution at Ministry of Lands and Natural
Resources and its Agencies.
15) GIFMIS promotes accountability in
financial reporting to stakeholders
16) GIFMIS facilitates payments from MDAs
and Treasury to government suppliers through
EFT
17) Inventory of government assets is loaded
into the GIFMIS to ensure transparency in
management of government property
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18) GIFMIS prevents fraud and promote good
governance
SECTION C: TIMELY DISSEMINATION OF INFORMATION FOR PUBLIC FINANCIAL
MANAGEMENT
Section C of the questionnaire takes into consideration how GIFMIS has succeeded in disseminating information
across departments.
Details
1
2
3
4
5
19) GIFMIS enhance timely
information sharing among agencies
and departments
20) Decision making are based on
reliable information due to GIFMIS
21) GIFMIS makes daily activities
easier and faster by ensuring timely
cash and treasury management
22) It improves upon delivery of
services by making information
readily available to citizens
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23) GIFMIS provides timely,
accurate data for management budget
decision-making
24) information sharing among
management and other relevant
stakeholders are made easier as a
result of the incorporating of GIFMIS
services
SECTION D: MAXIMISE PAYMENT AND COMMITMENT CONTROLS OF BUDGET
Section C of the questionnaire takes into consideration the extent to which GIFMIS is able to assist in budget
execution and the realisation of revenue mobilisation targets.
Details 1 2 3 4 5
25) GIFMIS is able to reject payments
when funds are not available, that is
where commitment and cash control
would be breached
26) GIFMIS has control mechanism to
track budget multiple process status.
27) The system is able to generate local
payment orders (LPO)
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28) There is a proper record of subsidy
and grants receive from government for
administrative purposes
29) There is uniform format for
submission of expenditure returns and
preparation of final account using
GIFMIS chart of accounts
30) GIFMIS has reduced the challenge
of duplicating of efforts
SECTION E:
CHALLENGES ASSOCIATED WITH THE USE OF GIFMIS IN MINISTRY OF LANDS AND
NATURAL RESOURCES AND ITS AGENCIES
You are requested to indicate the challenges that you encounter in the use of GIFMIS in your daily activities.
Please answer by ticking from each of the questions in the section your level of agreement or otherwise
Details 1 2 3 4 5
31) The management is not committed to
change in Ministry of Lands and Natural
Resources and its Agencies hence GIFMIS
has not been able to achieve its full potential
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32) The staff were not well trained before
the introduction of GIFMIS and hence lacks
the potential to fully apply GIFMIS
33) There is no laid down procedure for
staff training and development on the use of
GIFMIS at the Ministry of Lands and
Natural Resources and its Agencies
34) There is no regular feedback on how
GIFMIS has aided in achieving revenue
targets
35) GIFMIS is not applied in other agencies
hence making it difficult to share
information on GIFMIS platforms with
agencies that do not use GIFMIS
36) GIFMIS has connectivity challenges
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