Sustainability Performance Measurement Framework for Public Entities in Ghana: A Delphi Approach

Ibrahim Anyass Ahmed () and Cosmas M. Ambe ()
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Ibrahim Anyass Ahmed: Candidate in Management Accounting, College of Accounting Sciences, University of South Africa
Cosmas M. Ambe: University of Mpumalanga

A chapter in Embracing Technological Agility in Accounting and Business – Vol. 3, 2026, pp 31-39 from Springer

Abstract: Abstract The nexus of sustainability, accountability and organisational performance has generated keen policy, public and academic debates globally amidst the normalisation of Western generated guides or observations which are not directly fitting for an African or Ghanaian context of public sector entities. In response to this, the current study generates a sustainability performance measurement framework (SPMF) for Ghana’s public entities. The study employs a Delphi technique with a total 29 of 50 expected panellists participating in the first round while 39 out of 60 expected panellists participated in the second round of the Delphi exercise, leading to the generation a multichotomous SPMF for Ghana’s public sector entities. The final SPMF generated for Ghana’s public sector entities consists of six indicators namely, background information, economic, social, environmental, governance and ethical indicators. The framework is comprised 82 constructs and a total score of 275. The generated SPMF through the Delphi approach is a novelty within the Ghanaian context. Further, the framework serves a dual purpose of ensuring accountability and a tool for measuring performance whiles underscoring the need to measure performance and ensure accountability in the activities of public entities.

Keywords: Accountability; Delphi; Public sector entities; Ghana; Organisational performance; Sustainability performance measurement framework; Sustainability (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-13388-5_3

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DOI: 10.1007/978-3-032-13388-5_3

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