Public sector accountability: do leadership practices, integrity and internal control systems matter?

Atta Brenya Bonsu, Kingsley Opoku Appiah, Prince Gyimah and Richard Owusu-Afriyie

IIM Ranchi Journal of Management Studies, 2022, vol. 2, issue 1, 4-15

Abstract: Purpose - The study explores the current public sector accountability practices in sub-Saharan African region. Specifically, this study assesses whether accountability is related to integrity, internal control system and leadership in the public sector of a developing country. Design/methodology/approach - Structural equation model (SEM) is used to predict the drivers of public accountability in a developing country. A survey design with quantitative analysis is used to analyze responses from directors or heads of agencies or departments in the ministries of a developing country. Findings - The result shows that integrity, internal control and leadership practices positively and significantly impact public accountability. These findings suggest that public accountability in the developing economic context is a function of these aforementioned factors to ensure efficient public sector accountability and governance. The findings could assist policymakers in Sub-Saharan African country to enhance accountability among different departments and agencies of government. Originality/value - This study makes an important contribution by providing evidence of drivers of public accountability from the perspective of public sector entities in Sub-Saharan African country, to complement the extant literature that has focused largely on developed economies

Keywords: Accountability; Integrity; Internal control system; Leadership; Public sector; Structural equation modeling (SEM) (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:irjmsp:irjms-02-2022-0010

DOI: 10.1108/IRJMS-02-2022-0010

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