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Value-For-Money Audit for Accountability and Performance Management in Local Government in Ghana
- Source :
- International Journal of Public Administration. 40:598-611
- Publication Year :
- 2016
- Publisher :
- Informa UK Limited, 2016.
-
Abstract
- Public sector organizations, including local government (LG) entities, continue to resort to value for money (VFM) audit to enhance performance and accountability. Based on the analysis of the consolidated reports on the annual performance-based Functional Organizational Assessment Tool (FOAT)—VFM audit—in Ghana to determine the efficacy of VFM on performance, this article argues that VFM audits constitute a significant public management tool that could enhance LG performance. However, the FOAT reports, like most VFM audits, only provide quantitative evidence, which fails to capture the qualitative or other relevant explanatory factors behind the recorded performance improvement.
- Subjects :
- Public Administration
Performance management
business.industry
05 social sciences
Accounting
Audit
0506 political science
Organizational assessment
Value for money
Local government
0502 economics and business
Accountability
050602 political science & public administration
Historical institutionalism
Business and International Management
Performance improvement
business
050203 business & management
Subjects
Details
- ISSN :
- 15324265 and 01900692
- Volume :
- 40
- Database :
- OpenAIRE
- Journal :
- International Journal of Public Administration
- Accession number :
- edsair.doi...........89ca36ef71c8223f805a3a2e67969066