Do Internal and External Control Systems Foster Accountability Practices in Public Institutions in Ghana?
Authors: Ataribanam Samuel 
Published: December 2024

Improving governance results in Ghana requires a culture of candour among public institutions. This paper tried to determine what extent do internal and external control systems foster accountability practices in public institutions in Ghana. The research also sought to assess the strengths and shortcomings of current control mechanisms, offering practical recommendations for improving institutional accountability and reinstating public trust in governmental operations. A comprehensive understanding of internal and external control mechanisms in Ghana's public sector is urgently required owing to the nation's particular challenges, including widespread accountability issues, corruption, and misappropriation of financial resources. The study adopted agency theory to underscore the propensity of public officials to pursue self-interest in the absence of sufficient control, complimented by stewardship theory, which posits that alignment with organisational objectives may improve ethical conduct around officials. Internal and external controls are essential for sustaining public confidence and averting corruption. Internal controls include management audits and performance evaluations, while external controls entail regulatory supervision by independent organisations, guaranteeing the effective and ethical utilisation of public resources. The study adopted a descriptive research design, utilising both quantitative and qualitative approaches. A non-probability sampling with purposive and convenience sampling technique was used. This was to ensure that knowledgeable people were selected by the judgment of the researcher. The population of the study was 5000 comprising senior management and non-managerial employees of public institutions. A sample of 300 respondents received the questionnaires with 259 (86.33%) returning same. The research used SPSS with Multiple Linear Regression via a stepwise model. The qualitative data using semi-structured interviews was transcribed with quotation marks into a text box. This study emphasised the significance of internal and external control mechanisms in enhancing accountability inside public institutions. Issues such as insufficient funding and political interference underscore the need of improving these systems. With overall R2 of 15.2% the Null hypothesis was rejected. The study concludes that both internal and external control mechanisms assist in regulating behaviour; nevertheless, political factors, insufficient training, and limited resources may render them almost ineffective. The apparent autonomy of external controls enhanced their efficacy in promoting accountability. The paper therefore, recommends enhancing Internal Control Mechanisms by allocating additional resources for training and innovative audit technology. Enhance External Oversight by augmenting the capabilities and independence of external auditing institutions to mitigate political meddling. And finally, the public's trust in accountability systems may be bolstered by the encouragement of transparency and integrity in reporting.