Purpose The study aims at examining the level of financial transparency of local governments in a... more Purpose The study aims at examining the level of financial transparency of local governments in a sub-Saharan African country and how financial transparency is affected by democracy in the sub-region. Design/methodology/approach The study applied a panel regression model to data collected from public accounts of 43 local authorities in Ghana from 1995 to 2014. Financial transparency was measured using a transparency index developed based on the Transparency Index of Transparency International and the information disclosure requirements of public sector entities under the International Public Sector Accounting Standards. Findings The study finds the low level of financial transparency among the local governments in Ghana, creating information asymmetry within the agency framework of governance. Further, evidence from the study suggests a strong positive relationship between democracy and financial transparency in the local government. Research limitations/implications Deepening democ...
The study is a systematic literature review that assembles scientific knowledge in local governme... more The study is a systematic literature review that assembles scientific knowledge in local government transparency in the twenty-first Century. The study finds a remarkable growth in research on local government transparency in the first nineteen years, particularly in Europe and North America. Social, economic, political and institutional factors are found to account for this trend. In vogue among local governments is the use of information technology to enhance transparency. The pressure to become transparent largely comes from the passage of Freedom of Information Laws and open data initiatives of governments.
Purpose The study aims at examining the level of financial transparency of local governments in a... more Purpose The study aims at examining the level of financial transparency of local governments in a sub-Saharan African country and how financial transparency is affected by democracy in the sub-region. Design/methodology/approach The study applied a panel regression model to data collected from public accounts of 43 local authorities in Ghana from 1995 to 2014. Financial transparency was measured using a transparency index developed based on the Transparency Index of Transparency International and the information disclosure requirements of public sector entities under the International Public Sector Accounting Standards. Findings The study finds the low level of financial transparency among the local governments in Ghana, creating information asymmetry within the agency framework of governance. Further, evidence from the study suggests a strong positive relationship between democracy and financial transparency in the local government. Research limitations/implications Deepening democ...
The study is a systematic literature review that assembles scientific knowledge in local governme... more The study is a systematic literature review that assembles scientific knowledge in local government transparency in the twenty-first Century. The study finds a remarkable growth in research on local government transparency in the first nineteen years, particularly in Europe and North America. Social, economic, political and institutional factors are found to account for this trend. In vogue among local governments is the use of information technology to enhance transparency. The pressure to become transparent largely comes from the passage of Freedom of Information Laws and open data initiatives of governments.
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Papers by MR. REDEEMER DORNUDO KRAH