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Budgetary control and the adoption of consortium blockchain monitoring system in the Ghanaian local government

Gifty Kenetey (Department of Business Administration, Faculty of Management and Economics, Tomas Bata University in Zlin, Zlín, Czech Republic)
Boris Popesko (Faculty of Management and Economics, Tomas Bata University in Zlin, Zlín, Czech Republic)

International Journal of Public Sector Management

ISSN: 0951-3558

Article publication date: 9 January 2024




This study aimed to examine the adoption of consortium blockchain technology to ensure interoperability for the transparency of budgetary control in Ghanaian local government.


This study is based on the design science research (DSR) observational technique for developing a consortium blockchain budgetary control system for Ghana's local government.


The study resulted in the design of a consortium blockchain monitoring and evaluation system to set up a mechanism to monitor various budget projects, processes and transactions for Ghana's local government. The findings also proved Ghana is ideally positioned to gain an advantage from designed artefacts such as ours, given its digital financial service (DFS) policy. In addition, the evaluation of the designed artefact proves there will be a positive impact on budgetary processes by addressing transparency concerns; however, the success of this concern depends on how the local government organisation embraces the artefact.

Research limitations/implications

The study sheds light on budget monitoring and evaluation tied to peer-to-peer (P2P) participation in the public sector via an advanced administrative digitalised networking and communication algorithm (A Distributed Ledger Technology - blockchain). The difference between the designed artefact and the traditional M&E system is argued. The study is limited by the paradoxes and inefficiencies of the integration of blockchain into the Ghanaian local government but, at the same time, presents a high level of certainty and possibility.

Practical implications

The proposed artefact has presented relevance because it is a new solution to existing concerns like trust, transparency, accountability and compliance, thereby improving local government budget administration.


The study has offered unique and new methods, guidelines and designs for tracking various budget projects and processes beyond the conventional technology-driven approach via DSR, exhibiting a unique solution for solving budget transparency, trust, accountability, compliance and data accessibility concerns.



The authors of this research express gratitude to the Tomas Bata University in Zlíně for funding this study (No: IGA/FaME/2022/003). Their role of acquiring stationery materials and financial support, which offered a chance to access some journals during the authors' idea's conception and planning stage, was helpful. Aside from financial provision and stationery materials, their remarkable support in organising research training via webinars and one-on-one sessions relating to the authors' theme gave insight and direction to the successful completion of the authors' work.


Kenetey, G. and Popesko, B. (2024), "Budgetary control and the adoption of consortium blockchain monitoring system in the Ghanaian local government", International Journal of Public Sector Management, Vol. ahead-of-print No. ahead-of-print.



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