THE USE OF TECHNOLOGY TO ENHANCE PUBLIC SECTOR ACCOUNTING IN GHANA

Abstract

The study assessed the extent to which technology can be used to enhance public sector accounting in Ghana. There have been numerous interventions aimed at enhancing technology adoption in the public sector with the aim of enhancing efficiency and effectiveness. Despite these interventions, very little is known about what improvements have emerged in Public Sector Accounting that may be attributable to the use of technology.

A descriptive study design was used to gather information from 327 respondents from Ministries, Departments and Agencies (MDAs) and Metropolitan, Municipal and District Assemblies (MMDAs). Both purposive and simple random sampling methods were used to select the respondents. Questionnaires were respectively administered to the respondents. The data was analyzed by means of descriptive and inferential statistics using the Predictive Analytical Software (PSW) formally SPSS. The study revealed that the use of technology in Public Sector Accounting has, among others, contributed to improved decision making, enhanced accountability, strengthened effective budgeting, and aiding long-term financial planning. Despite the immense benefits associated with technology, the use of technology in Public Sector Accounting has come with challenges. These include lack of financial resources for staff training, audit difficulties associated with use of technology, and lack of Political Support for Public Sector Accounting Reforms. Since the adoption of technology makes substantial contributions to accountability and resource usage in the public sector, it is recommended that Government of Ghana fast tracks the process of technology adoption by involving stakeholders, training of staff on basic computer skills and specific transitional paths for the uptake of technology.