Financial Controls, Institutional Quality and Public Funds Management [The case of Municipal, Metropolitan and District Assemblies in the New Juaben South Municipality of the Eastern Region of Ghana]
| dc.contributor.author | Charmey Nsaami Eunice | |
| dc.date.accessioned | 2024-01-15T13:41:18Z | |
| dc.date.available | 2024-01-15T13:41:18Z | |
| dc.date.issued | 2023 | |
| dc.description | A thesis submitted to institute of distance learning, kwame nkrumah university of science and technology in partial fulfillment of the requirements for the award of master of science in accounting and finance | |
| dc.description.abstract | Prior studies point to the fact that there are no enough studies on the internal controls, institutional quality and funds management within the public financial sector in the sub region and in Ghana. This study therefore situates the context of financial controls on quality of public sector funds management in the presence of mediating roles of institutional specific factors. Results from data analysis of the exploratory survey design adopted through the judgmental sampling technique from a sample size of hundred (100) respondents reveals that existence financial control system, implementation of audit findings, risk assessment of internal control systems, among were found to be significant influential factors of institutional quality. Therefore, these control factors including others that may be derived should form the basis of achieving institutional quality since financial controls can lead to institutional quality and that, institutional specific factors can be relied upon in the realization of the quality of public funds management. The study's conclusions suggest that stakeholders should explore additional financial control practices to improve public funds management quality and as well as exploring institutional specific factors alongside financial control factors to expand the relationship between these factors and the quality of funds management. | |
| dc.identifier.uri | https://ir.knust.edu.gh/handle/123456789/15163 | |
| dc.language.iso | en | |
| dc.publisher | KNUST | |
| dc.title | Financial Controls, Institutional Quality and Public Funds Management [The case of Municipal, Metropolitan and District Assemblies in the New Juaben South Municipality of the Eastern Region of Ghana] | |
| dc.type | Thesis |