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

Atta Brenya Bonsu, K. Appiah, Prince Gyimah, Richard Owusu-Afriyie
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引用次数: 2

Abstract

PurposeThe 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/approachStructural 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.FindingsThe 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/valueThis 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
公共部门问责制:领导实践、诚信和内部控制系统重要吗?
本研究探讨了撒哈拉以南非洲地区目前公共部门的问责做法。具体而言,本研究评估了问责制是否与发展中国家公共部门的廉正、内部控制制度和领导有关。设计/方法/方法结构方程模型(SEM)用于预测发展中国家公共问责制的驱动因素。采用定量分析的调查设计来分析发展中国家各部委机构或部门主任或负责人的反应。结果表明,诚信、内部控制和领导实践对公共问责制有积极而显著的影响。这些发现表明,在发展中的经济背景下,公共问责制是上述这些因素确保有效的公共部门问责制和治理的功能。研究结果可以帮助撒哈拉以南非洲国家的决策者加强不同政府部门和机构之间的问责制。原创性/价值本研究从撒哈拉以南非洲国家公共部门实体的角度提供了公共问责驱动因素的证据,为现有主要关注发达经济体的文献提供了补充
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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