Afadzinu, Sewornu Kobla and Dávid, Lóránt Dénes and Fayah, Jemimah (2024) Exploring the Challenges and Barriers to Implementing Public Auditor Recommendations in Ghana's Public Sector. JOURNAL OF INFRASTRUCTURE POLICY AND DEVELOPMENT, 8 (12). No. 8404. ISSN 2572-7923
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Abstract
This study explores the challenges and barriers impeding the effective implementation of public auditor recommendations in Ghana's public sector, focusing on organizational, political, institutional, and attitudinal factors. Utilizing a qualitative research approach, the study investigates the complexities influencing the implementation of audit recommendations in Ghana's public sector, allowing for an in-depth analysis of context-specific factors. Identified challenges include the lack of clear implementation plans, inadequate resources, power dynamics, weak enforcement mechanisms, and attitudinal issues such as perceiving audit recommendations negatively. These barriers hinder the successful implementation of public auditor recommendations in Ghana. To address these challenges, the study suggests a holistic approach involving clear implementation plans, fostering a culture of continuous improvement, enhancing political will, improving enforcement mechanisms, and strengthening stakeholder coordination. These strategies aim to facilitate the effective implementation of public auditor recommendations in Ghana's public sector.
| Item Type: | Article |
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| Additional Information: | University of Szeged, Szeged, 6720, Hungary Department of Tourism and Hospitality, Faculty of Economics and Business, John von Neumann University, Kecskemét, 6000, Hungary Department of Sustainable Tourism, Institute of Rural Development and Sustainable Economy, Hungarian University of Agriculture and Life Sciences (MATE), Gödöllő, 2100, Hungary Department of Business Economics, Faculty of Social Sciences, Savaria University Centre, Savaria Eötvös Loránd University, Szombathely, 9700, Hungary Széchenyi István University, Győr, 9026, Hungary Bui Power Authority, Accra, Ghana Export Date: 09 January 2025; Cited By: 0; Correspondence Address: S.K. Afadzinu; University of Szeged, Szeged, 6720, Hungary; email: afadzinu.sewornu.kobla@o365.u-szeged.hu; L.D. Dávid; Department of Tourism and Hospitality, Faculty of Economics and Business, John von Neumann University, Kecskemét, 6000, Hungary; email: david.lorant.denes@nje.hu |
| Uncontrolled Keywords: | Ghana; Enforcement Mechanisms; Implementation Challenges; Public Audit; Recommendations |
| Subjects: | J Political Science / politológia > JF Political institutions (General) / politikai intézmények, államigazgatás általában > JF1338 Public administration / közigazgatás |
| SWORD Depositor: | MTMT SWORD |
| Depositing User: | MTMT SWORD |
| Date Deposited: | 12 Oct 2025 16:37 |
| Last Modified: | 12 Oct 2025 16:37 |
| URI: | https://real.mtak.hu/id/eprint/226345 |
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