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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.

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.

Voluntary Partnership Agreement (VPA) offers a framework for open and participatory forest management for forest actors, particularly communities fringing forest reserves. This paper aimed to determine the factors influencing the participation of local communities in the implementation and monitoring of Forest Law Enforcement, Governance and Trade-Voluntary Partnership Agreement (FLEGT-VPA) activities.

The study was conducted in three communities in Goaso Forest District in the Ahafo Region of Ghana. Based on a cross-sectional design, 105 (n = 105) community members were interviewed using a semi-structured questionnaire. Logistic regression analysis was performed to identify socio-demographic and cultural factors that influence people's participation in FLEGT-VPA activities. Friedman and Wilcoxon signed-rank tests were conducted to analyse the influence of the environmental role of the forest and participation in FLEGT-VPA activities.

The study found a significant association between the leadership status of respondents' local customs/taboo days and participation in both implementation and monitoring activities. At the same time, a significant association was found between respondents' participation in previous training programs and FLEGT-VPA monitoring activities. The environmental role of the forest was also found to have a significant association with respondents' participation in FLEGT-VPA activities.

Studies on the factors that influence the participation of forest fringe communities in Ghana in implementing and monitoring FLEGT-VPA activities are non-existent or scarce. This study identified significant socio-demographic and environmental factors contributing to participatory forest conservation modules such as FLEGT-VPA which will guide future forest conservation initiatives that are inclusive of stakeholders’ interests/concerns.

The purpose of this study was to identify the predictors of child undernutrition and anemia among children 6–24 months old in the East Mamprusi district, Northern region, Ghana.

This cross-sectional study recruited 153 children and their mothers. Weight, height and hemoglobin levels of the children were measured. A structured questionnaire based on the World Health Organization's indicators for assessing infant and young child feeding practices was used to collect data on parents' socioeconomic status, household characteristics, hygiene and sanitation practices, mothers' knowledge on feeding practices such as child's meal frequency and dietary diversity and child morbidity within the past two weeks. Predictors of child nutritional status were determined using multinomial logistic regression analysis.

Underweight in the children was significantly predicted by maternal knowledge on protein foods (AOR = 0.045, p = 0.008), time of initiation of complementary feeding (AOR = 0.222, p = 0.032) and maternal age (AOR = 9.455, p = 0.017). Feeding child from separate bowls (AOR = 0.239, p = 0.005), minimum meal frequency per child's age (AOR = 0.189, p = 0.007) and time of initiation of complementary feeding (AOR = 0.144, p = 0.009) were significant determinants of stunting among the children. Exclusive breast feeding (AOR = 7.975, p = 0.012) and child's past morbidity (AOR = 0.014, p = 0.001) significantly contributed to anemia among the children.

This is a cross-sectional study and cannot establish causality. The small sample size also limits the generalizability of study findings. However, findings of the study highlight factors which could potentially influence the high rate of child undernutrition in the study setting.

This study identifies determinants of undernutrition in the East Mamprusi district, an underresourced area in Ghana. This information could inform the development/reformulation of locally sensitive key messages and targeted intervention strategies to curb the high levels of child undernutrition in the East Mamprusi district of Ghana.

This study identifies maternal care practices as key potential drivers of undernutrition in a low-resource setting known for high prevalence of child undernutrition. It suggests insight for large-scale studies on the predictors of child undernutrition in Northern Ghana and other resource-poor settings.

Customised capacity building is thought to be essential for organisations. However, empirical studies are lacking with respect to its effect on employee outcomes. This study aims to examine the effect of customised capacity building on employee outcomes including employee empowerment and employee engagement through employee learning in Ghanaian local government institutions.

Valid responses from 281 employees of Metropolitan, Municipal, and District Assemblies (MMDAs) in Ghana were collected through a survey. A structural equation model was used to analyse the data and test the hypotheses formulated.

The results showed that customised capacity building has an effect on employee learning, employee empowerment, and employee engagement. Employee learning also had an effect on employee empowerment and employee engagement. In addition, employee learning partially mediated the effect of customised capacity building on both employee empowerment and employee engagement.

This study is of particular relevance to public organisations. As there is a dearth of studies focusing on customised capacity building, this study provides insight into incorporating the phenomenon into public sector organisations to enhance employee learning, empowerment and engagement.

The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on the theories of stewardship and public choice in explaining the relationship between financial transparency, trust and willingness to pay.

The study applied a Partial Least Square Structural Equation Model (PLS-SEM) to survey data of 404 respondents selected from four Metropolitan and Municipal Assemblies of Ghana to test the hypotheses of the study.

It establishes the fact that financial transparency positively influences trust of citizens in local government and their willingness to pay taxes and levies. The study also found that both financial transparency and trust are low in the local governments of Ghana.

The study emphasises the importance of financial transparency in improving trust and willingness to pay. Thus, local governments are encouraged to seek innovative ways to enhance the quality and access to financial information by the citizens.

While prior studies focus on the measurement and determinant of financial transparency, this study links financial transparency to revenue mobilisation in the local government of sub-Saharan Africa.

The nature of the collaborations that exists among the organizations in the climate change and agriculture sectors can influence the tailoring of climate forecasts into information useable for adapting agricultural practices to the risks posed by climate change. Also, the extent to which farmers are integrated into this organizational collaboration network can influence their access to climate information. This paper aims to examine how organizational collaborations in the process of climate information generation and dissemination acts as either barriers or enablers of farmers’ access to and use of climate information in Ghana.

This study used key informant interview and questionnaire survey to interview the organizations in the climate change and agriculture sectors. Using network analysis as an analytical framework, the authors estimated the networks’ core-periphery, density, reciprocity and degree centrality.

The authors observed that communication of climate information to farmers is mostly influenced by the collaborations between governmental organizations and nongovernmental organizations. Nevertheless, information flow and exchange through organizational collaboration network is having limited effect on improving farmers’ knowledge about climate risks, impacts and available risk response options. This is mostly because the feedback flow of information from farmers to national level organizations has not been effective in addressing localized climate/agro challenges.

This paper provides a critical overview of key issues in influencing the relevancy and usefulness of climate information in the Ghanaian agriculture sector. Insights gained and recommendations made are essential for deploying effective climate services in Ghana and can be relevant for many African countries because of similar socioeconomic contexts.

This study aims to determine how school-based management (SBM) capacity developed through international cooperation functioned to overcome challenges during the coronavirus disease 2019 (COVID-19) pandemic in Nepal.

The research structure was designed based on the success case method. The researchers conducted a questionnaire survey of head teachers to understand schools’ responses during the COVID-19 pandemic period, identified likely success-case schools, held workshops at the likely success-case schools and conducted in-depth interviews with head teachers and school management committee (SMC) members to understand how SBM functioned and contributed to the success cases.

Storytelling from the success-case schools provided reliable evidence that the localised approaches of SBM are effective for planning and implementing suitable responses at school. The reviews of the head teachers showed that both head teachers and teachers had strong leadership and understood the importance of collaboration with teachers, SMC members, Parent Teacher Association (PTA), guardians and students. Although the research could not show clear evidence of a causal relationship between their achievement and Japan’s project input, the success-case schools clearly benefited from the head teachers’ appropriate execution of SBM with their strong leadership as well as the collaborative efforts of the stakeholders.

The research tries to clarify the influence of the effects of SBM capacity development projects by analysing the changes of head teachers and teachers through the storytelling aspect of the success case method with in-depth consideration of actual school responses during the emergency period of the COVID-19 pandemic.