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Information Systems And Accounting Practices In Ghanaian Public Institutions

Author

Listed:
  • Edward Yeboah
  • Kwame Owusu Kwateng
  • Clement Oppong

Abstract

This study examines the effects of Information and Communication Technology on accounting practices in public institutions in Ghana. Data was collected from public institutions in Ghana using a questionnaire. The study revealed positive effects of Information and Communication Technology, such as timely delivery of financial statements, producing error free financial statements and the creation of avenue to access financial information. However, lack of Information Technology expertise, suitability and cost of accounting software and data security were seen as a major challenge to the adoption and use of Information and Communication Technology in public institutions. Though Information and Communication Technology has the potential to improve the efficiency and effectiveness of public sector accounting in Ghana, it must be backed by constant employee training and regular software upgrades to meet international accounting standards.

Suggested Citation

  • Edward Yeboah & Kwame Owusu Kwateng & Clement Oppong, 2014. "Information Systems And Accounting Practices In Ghanaian Public Institutions," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 121-132.
    • Handle: RePEc:ibf:acttax:v:6:y:2014:i:1:p:121-132
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    References listed on IDEAS

    as
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    2. Dehning, Bruce & Richardson, Vernon, 2002. "Return on investments in information technology: Beyond the productivity paradox," Journal of Financial Transformation, Capco Institute, vol. 6, pages 83-91.
    3. Arvanitis, Spyros & Loukis, Euripidis N., 2009. "Information and communication technologies, human capital, workplace organization and labour productivity: A comparative study based on firm-level data for Greece and Switzerland," Information Economics and Policy, Elsevier, vol. 21(1), pages 43-61, February.
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    More about this item

    Keywords

    Public Institutions; Accounting Information Systems; Information and Communication Technology;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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