Financial accountability, transparency, and performance of MMDAs in Ghana

Abstract

The Local Government Act 936 of 2016 and the Public Financial Management (PFM) Act 921 of 2016 enjoins district assemblies in Ghana to publish financial records by disclosing auditor general reports on their accounts and financial statement on various platforms accessible to the citizenry. The study examined the extent to which financial accountability and transparency levels within the Metropolitan, Municipal, and District Assemblies (MMDAs) in Ghana influence performance. SmartPLS 4.0 was used to test the research hypothesis. The results established the existence of positive influence between financial accountability and transparency on performance. The implication is that for the MMDAs to promote a higher performance, they must do well to entrench their accountability and transparency practices.