university of ghana the impact of the ghana integrated

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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

University of Ghana http://ugspace.ug.edu.gh

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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


14

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.


15

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


16

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


17

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).


18

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.


19

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).


20

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.


21

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


22

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


23

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.


25

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


26

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.


27

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.


28

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.


29

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%


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


30

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.


31

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)


32

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


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%



33

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


34

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.


35

Table 4.5 Showing GIFMIS and Information Dissemination


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%


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


36

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.


37

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.


38

Table 4.6 Showing GIFMIS and its challenges


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%


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


39

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.


40

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.


41

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


42

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.


43

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


44

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


45

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.


46

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


47

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


48

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.


49

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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)…………………………………………


56

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


57

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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