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Following decades of weak financial capacity of local governments in raising enough revenues to finance their budgets, this paper aims to examine the impact of jurisdictional fragmentation on property taxes in Ghana. Since independence in 1957, many local governments in Ghana are yet to build their fiscal capacity to collect enough own source revenues to support their local budgets. All local government laws in Ghana have assigned property taxes to local governments.

The paper uses quantitative econometric techniques with local level panel data from 2010 to 2016 to examine the impact of fragmenting assemblies in Ghana.

The paper finds that fragmenting local governments have an overall negative effect on property taxes in district assemblies in Ghana. However, fragmentation of metropolitan assemblies has an overall positive effect on property taxes, relative to district assemblies. In the case of municipal assemblies, fragmentation has a net positive effect on property taxes but an overall marginally negative effect, relative to district assemblies. Also, the paper finds that grants, capital expenditure and administrative expenditure of local governments do not impact on the collection of property tax revenues in all types of assemblies in Ghana.

The paper concludes that relative to metropolitan assemblies, fragmenting districts assemblies is not congruent with government efforts to promote the collection of property taxes in Ghana.

This paper seeks to examine the impacts of the new public management (NPM)‐oriented management accounting on political control at the Malawian local government level. The objective is to investigate the extent to which NPM‐based management accounting practices have increased managerial autonomy and reduced political control.

The paper is based on an empirical study conducted in six local government assemblies in Malawi. These include Salima Town Assembly, Blantyre City Assembly, Lilongwe City Assembly, Mzuzu City Assembly, Mzimba District Assembly, and Zomba Municipal Assembly. It is based on qualitative research methodology. The qualitative data were mainly collected through personal interviews with assembly managers and councillors. In addition, the study also relied on a review of various literature and newspaper articles providing insights to the subject under study.

The paper has found that the NPM‐based management accounting has led to loss of local political control. In this regard, politicians resort to unproductive behaviors which include interference, sabotage and corruption to regain their lost political control. On the other hand, the administrators sustain their managererial autonomy through NPM‐based managerial prerogatives, seeking central government intervention and colluding with the councillors in corrupt activities.

The paper is of both theoretical and empirical value. Theoretically, the paper contributes to the management accounting literature by looking at management accounting in the context of new organizational arrangement models. In addition, the paper makes an empirical contribution to the knowledge vacuum of the impacts and applicability of the NPM‐based management systems in developing countries. It provides information and insights for reformers to consider the social, political, and cultural environment of the implementing countries so as to prevent counter‐productive consequences that may present massive negative implications on public policy outcomes.

The aim of this paper is to examine how internal communication of reform objectives to health workforces and stakeholders has influenced the implementation of Ghana's health sector decentralisation at district level.

Data collection involved in‐depth interviews with district public health officials, private health providers, local government officials and health‐related non‐government organisations which had been working in the district for at least two years.

The study's findings showed that communication (the sharing of information) about reform objectives were centralised among the top hierarchy of the District Health Management Teams; and the process of transferring reform information to district health workforces and stakeholders was through a top‐downward approach. This vertical style of communication resulted in limited information getting through to district health workforces tasked with the implementation. This impacted negatively on reform implementation.

The paper reveals that there is a connection between the level of comprehension of the objectives for decentralisation reform both by the health workforce and stakeholders, particularly the expected new roles they are supposed to play. A lack of effective transfer of information affects commitment and ownership of the decentralisation reform at district level; contributing significantly to the poor implementation of the reform programme.

The purpose of this paper is to examine the effects of political influences on fiscal transfers from the central government to district assemblies in Ghana.

It adopted a redistributive politics model and estimated the two-step system generalized method of moment using electoral outcomes, and transfers data for 167 districts which were classified into swing and aligned, from 1994 to 2014.

The findings reveal that Gh₵6.28m on average was transferred to each district annually, which tend to increase by 8.4 percent in election years. Further, the swing districts received 5.2 percent more than the aligned districts.

The sharing mechanism is significantly influenced by political considerations as there exists a political budget cycle and a general dominance of swing effects.

The fiscal transfer system disregards the social principles of fairness and efficiency. Therefore, a wider consultative process in reviewing the formula is proposed; and this should be done in intervals of five years to minimize the indiscriminate adjustments of the sharing formula.

The paper empirically examines the political economy dynamics of intergovernmental fiscal transfers in a decentralized unitary system.

The purpose of this paper is to examine the barriers to the implementation of management decentralisation of health services and programmes at district level in Ghana.

Data for the study were collected through a qualitative technique in the Sekyere West district.

The findings are: transfer of authority for management decision making and planning was rarely operational at district level; and control over financial and personnel decisions remained centralised. The paper identified lack of staff capacity, lack of commitment and inter‐organisational conflict between health managers and local government officials as factors obstructing the implementation of management decentralisation in the district.

The lesson from the study is that the implementation of health care management decentralisation at district level has stalled because of the combined effect of internal and external constraints. The paper suggests that given the enormity of the problem of paucity of capacity to undertake new service management responsibilities, the process of transferring responsibilities, resources and control to lower level health managements should be gradual and incremental; the sequencing of reform too should be such that district health officers and stakeholders are given adequate training prior to the inauguration of new management reform.

Purpose – Cory Booker will likely step down as mayor of Newark in 2014 or 2018. When he does, the possibility of a strong Latino candidate emerging is quite likely. There are a number of black politicians who would like to succeed Booker as well. This chapter identifies eight potential successors to Booker and assesses their ability to create a multiracial electoral coalition using prior vote performance in citywide elections.Design/methodology/approach – This study regresses district (or precinct) level vote preferences for the aforementioned potential successors in previous elections on the racial and ethnic composition of the district, using voter district demographic data from 2000 and 201011The 2010 data is still incomplete at the time of publication. As such, this data will be used sparingly. compiled by the US Census Bureau and the Minnesota Population Center.Findings − There is a decade’s worth of evidence suggesting racially polarized voting among blacks and Latinos in Newark. The racialized black and Latino candidates examined in this chapter had much stronger support in districts with large coethnic populations. In contrast, the more deracialized candidates often had softer support in districts with high concentrations of coethnic voters, but often performed better in districts with higher concentrations of non-coethnics.Originality/value − While the author cautions against reading too much into the findings, the results do portend a future of racially polarized voting in Newark, especially as the city’s population diversifies and as different factions vie for power.

Internal audit is an essential component of the accountability structure in Ghana's local government system. Favourable conditions are required for its operation to assist management bodies to fulfil their responsibilities efficiently and effectively. Using Internal Control-Integrated Framework, this paper investigates the conditions under which internal auditing is carried out in four selected local governments in the Central Region of Ghana.

Based on interpretivism and qualitative approach, purposive sampling technique was used to select 14 key informants at various levels of governance for primary data by the use of key informant interview guide. The data were analysed using pattern matching and content analysis based on themes.

The findings of the study indicate that internal auditors faced unfavourable conditions including intimidation, threats and administrative interference in the course of performing their duties.

This paper is based on qualitative data from four selected local governments in the Central Region of Ghana. Hence these findings are specific to the local governments, internal auditors and management bodies in the country to benefit from them. The implication of the findings is closely related to the efforts to realise the ultimate goal of the recent government reforms and the need for further reforms to enhance independence, objectivity, effectiveness and efficiency.

This study helps management of local governments in finding out conditions under which internal auditing operates. This helps to enhance favourable conditions and minimise the unfavourable conditions for the purpose of efficient and effective utilisation of resources towards improvement of service delivery of local government system to meet the needs of the people.

The study contributes to the understanding and application of Internal Control-Integrated Framework to local government system in the Central Region. It also uses the agency theory to explain the conditions under which internal auditing is carried out in the selected local government institutions.

This study provides new insight into the conditions of carrying out internal auditing in local governments and raises awareness of stakeholders on the need to enhance service delivery to the people. It also introduces a novel idea of placing all internal auditors under a newly established Internal Audit Class to advance independence and objectivity.

Many existing studies point to the political contentiousness of attempts by states in the 19th century to impose property taxes, which after mid-century comprised the main source of state revenues. Yet studies fail to establish a convincing connection between interest group political effectiveness and resulting favorable property tax legislation. This paper takes a closer look at one state that adopted property taxation in the mid-19th century and documents intense inter-occupational conflicts between miners and ranchers over creation and administration of the system of property taxes. These conflicts occurred for various institutional reasons, including differential costs of enforcing tax collection and the short-lived political ascendance of miners during, and in the years following, the Gold Rush. The empirical results strongly suggest short-term capture by miners of the state legislature, followed by loss of capture ability as gold declined in economic importance in the 1860s.

This chapter critiques the forceful institutionalization of gender mainstreaming into development programs.

The data was generated from literature review and a research-based case study of the World Bank’s Community-Based Rural Development Projects in a Ghanaian township using ethnographic research methods such as participant-observation, focus group discussion, and individual interviews.

Our study found that gender mainstreaming has become popular, with the majority of international development agencies, such as The World Bank, AusAID, USAID, and the UNDP, adopting it as an overarching framework for developing and delivering their programs and services. The concept has also made its way into government policies globally over the past decade and has a strong influence on aid projects, even on gender-neutral programs. Our ethnographic research revealed that it is problematic to simply use gender mainstreaming as a policy initiative. The research case study presented showed that, in their quest to involve women in decision-making processes in rural localities, officials who implemented the CBRDP targeted women, although improving gender equality (through the process of gender mainstreaming) was not an objective of the CBRDP project per se. As a result, the project was jeopardized, some local people misconceptualized the CBRDP as a “women’s empowerment initiative,” leading to apathy on the part of men, some of whom resented the CBRDP by preventing their wives and daughters from participating in it, ultimately causing a negative outcome.

We seek to alert international development organizations and practitioners that implementing gender mainstreaming programs and policies without considering local conditions and social relationships will fail to deliver the desired outcomes for the intended beneficiaries.

The study aims at examining the level of financial transparency of local governments in a sub-Saharan African country and how financial transparency is affected by democracy in the sub-region.

The study applied a panel regression model to data collected from public accounts of 43 local authorities in Ghana from 1995 to 2014. Financial transparency was measured using a transparency index developed based on the Transparency Index of Transparency International and the information disclosure requirements of public sector entities under the International Public Sector Accounting Standards.

The study finds the low level of financial transparency among the local governments in Ghana, creating information asymmetry within the agency framework of governance. Further, evidence from the study suggests a strong positive relationship between democracy and financial transparency in the local government.

Deepening democracy is necessary for promoting the culture of financial transparency in local governance in sub-Saharan Africa, perhaps in entire Africa.

There is a need for the local governments and governments, in general, to deepen democracy to ensure proactive disclosure of the financial information to the citizens to improve participation trust and eventual reduction in corruption. Effective implementation of the Right to Information Act would also help promote financial and other forms of transparency in the sub-region.

The study contributes to the public sector accounting literature by linking democracy to financial transparency in the local government. Hitherto, studies concentrate on how entity level variables impact on the level of financial information flow in the local government without considering the broader governance infrastructure within which local governments operate.