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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.

The purpose of this paper is to explore the extent to which Chiefs are involved in Ghana’s decentralization process and assess the benefits and challenges associated with the formal inclusion of Chiefs in local governance in Ghana.

The study applied a qualitative inductive approach and employed interviews and focus group discussions to gather data from selected traditional areas within the Volta Region of Ghana.

The findings reveal conflicting roles being performed by Chiefs and local government actors leading to role conflicts.

Though the study is limited with respect to its scope, it opens up the debate regarding the position of Chiefs in Ghana’s decentralized local governance system and also serves as a useful point of reference for future research in the decentralization process and the Chieftaincy institution.

The paper provides an opportunity for stakeholders in Ghana’s decentralized local governance system to review the current decentralization policy to take care of the concerns of the traditional authorities at the grassroots. The recommendations, among others, call for a great deal of consensus building between the Chiefs and local government actors to enhance the success of the decentralization process.

The paper provides evidence regarding the loopholes in the structure of Ghana’s decentralized local governance system which appear to exclude the traditional authorities thereby affecting the smooth running of that system.

The purpose of this paper is to examine the influence of transformational and transactional leadership behaviours on local government worker’s job satisfaction as well as to determine which one of these two leadership behaviours is a better predictor of job satisfaction among local government servants in Ghana.

The research used a questionnaire to collect 322 usable data from the respondents, and employed multiple regressions to analyse the data.

The results showed that both transformational leadership and transactional leadership behaviours have significant positive effects on employee job satisfaction in Ghana’s Local Government service. Surprisingly, critical examination of the results further revealed that transactional leadership behaviour is a better predictor of job satisfaction relative to transformational leadership behaviour in Ghana’s Local Government Service. Moreover, the findings suggested that the influence of both leadership behaviours on job satisfaction may vary by workers’ age, level of education and gender.

These results imply that the more transactional and transformational leadership behaviours are exhibited or demonstrated by leaders, the more satisfaction local government servants will experience with their jobs. It further means that depending on the context or work environment, transactional leadership can surpass transformational leadership in enhancing employee outcomes. It also reinforces the need to ensure equity in employee reward systems as well as treatment of different age, educational and gender groups.

This result has contributed to knowledge by providing empirical evidence to refute the popular claim that transformation leadership produces better outcomes than transactional leadership. Besides, this study highlights the important roles of transformational and transactional styles in ensuring job satisfaction among the local government sub-sector, a generally under-researched sector.

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.

The purpose of this paper is to investigate the critical success factors (CSFs) for effective project stakeholder management at the local government level in Ghana.

The study used data from questionnaires administered to project stakeholders for identifying and ranking CSFs.

The study identified the top five CSFs for stakeholder management at the local government level in Ghana to be: communicating with and engaging stakeholders; identifying stakeholders properly; formulating a clear project mission statement; keeping and promoting good relationships; and analyzing stakeholder conflicts and coalitions.

Generalization of the findings should be done with caution since the scope of data collection was limited to district assemblies in the Greater Accra region of Ghana. Nevertheless the results of the study are, however, useful and indicative and can lend direction to future research.

This paper has contributed to the growing body of knowledge related to CSFs for local government projects. The results should help understand factors which are of priority to stakeholders when assessing their involvement in projects. Further, the findings could form the basis for competency development of local government personnel in specific areas where improvements are required.

The paper identified CSFs for effective project stakeholder management at the local level. Most studies on critical factors in project environments have focused on CSFs and project success and thus this study delves into an area which has not received much attention in the literature.

The object of this paper is to understand how central–local relations and internal technical characteristics contribute to performance reporting delays at the local level in a Global South context.

The paper develops and tests four propositions using a combination of secondary data analyses and semistructured interviews with 30 local government officials.

The findings indicate that delays in performance reporting are generally high in pre-election years because leadership commitments at the local level largely shift toward national politics (campaigning for re-election of the president). Additional reporting delays were found to be the result of low financial capacity to maintain appropriate data collection and management systems, lack of highly trained monitoring and evaluation experts at the local level and lack of sanctions for noncompliance.

The fact that some types of Districts (large municipalities and metro areas with access to large financial resources) were excluded from the analysis induces some bias to the findings. The choice of 30 out of a total 260 local governments limits the analyses to only 12% of views and perceptions of local government reporting delay. Additionally sourcing responses from a few monitoring and evaluation (M&E) personnel out of hundreds of mid- to upper-level employees limited the breath of discussions that could have resulted from a broader study.

The results of this paper suggest that any attempt at imposing sanctions on late reporting may not be very successful since national party politics, which lie outside the control of municipalities, is one of the main factors that drive reporting delay. Rather than imposing sanctions, government should consider incentivizing the reporting process. On the other hand, since internally generated funds (IGF) and the M&E team are factors that lie within the control of the municipality, any attempt to decrease reporting delay should first focus on improving local revenues and strengthening municipal M&E capacity building.

This paper adds to the existing literature by offering directions for approaching performance reporting delay in two ways. First, it emphasizes central–local relations as an important political determinant of performance reporting delay. Second, it explores reporting delay in Ghana's local governments and therefore provides useful insights from a Global South perspective.

The past few years have seen some private sector involvement in urban and small-town water provision in Ghana, as the government strives to improve access to water supply services for its citizens in line with millennium development goals. Since 1995, both central and local governments have entered into various forms of public-private partnerships (PPPs) contracts. The paper aims to examine challenges and investment needs of Ghanaian water supply sector that necessitated private sector involvement; trends, and factors that constrain the development and implementation of projects with private sector involvement in the sector.

A research approach integrating multi-stage critical review of relevant related literature and case studies is adopted in this paper. The study is further informed by the authors' experience in the sector and knowledge of PPPs. Analysis of data from different sources, using both approaches, provides both historical and contemporary approach to water management practice in Ghana.

The paper reveals that the Ghanaian water supply sector mirrors the classic challenges of public sector utilities in developing countries. Under-investment by government is the major cause of the ill-performance of the sector, necessitating private sector involvement. Management contract has emerged as a popular form of water supply PPP in Ghana. Further, optimal risk allocation has not been widely adopted in these contracts, and not yet been given much attention by practitioners and researchers in the literature of water management in Ghana.

The paper provides useful insights into the constraints of the water supply sector, development and implementation challenges of PPPs in the sector, and prompts a need for more research on risk allocation in water supply PPP contracts.

The purpose of this paper is to discuss property taxation and examine the extent of its contribution to financing urban infrastructure/services in Ghana. Dwelling on existing literature, it analyses the contribution of property tax to local level internally generated funds (IGF) and expenditure on urban infrastructure/services financed from IGF.

Using a case study approach with a combination of both quantitative and qualitative research, this research was carried out in the Sekondi-Takoradi metropolis in the Western region, Ghana based on its economic and social diversity, business and economic opportunities and different land tenure systems. Data were collected through expert interviews and questionnaires, with a baseline study from 2006 to 2013. To check the veracity of data, triangulation of data were adopted.

The study revealed that property rate accounted for 28 per cent of IGF of the Sekondi-Takoradi Metropolitan Assembly (STMA). This revenue was expended mostly on waste management, education, social services, street lights and health facilities. For the period between 2006 and 2013, property rates revenue alone was able to finance not less than 84 per cent of total expenditure from IGF. It was estimated that if the challenges to property taxation were resolved in Ghana, the tax could finance the entire annual IGF budget of the STMA on urban infrastructure and services over and above the expended expenditure with a surplus margin of 13 per cent.

This paper makes available empirical evidence of property tax contribution to IGF of STMA that could stimulate and enhance revenue mobilisation of other local government authorities. Debate on property tax revenue contribution towards financing urban infrastructure/services is also stimulated.

There exist many researches on property tax, however, none of these studies have examined the exact contributions of property rating revenue in financing urban infrastructure and services. This paper is the product of the original research conducted in Sekondi-Takoradi metropolis.

This study examines the mediation role of diversity climate in the relationship between transformational leadership, transactional leadership and job satisfaction from the two-factor perspectives of intrinsic and extrinsic job satisfactions among local government servants in Ghana.

The study uses cross-sectional data from 322 employees in local government service of Ghana in the Greater Accra Region using purposive and stratified sampling methods. Bootstrapping method of mediation estimated using structural equation modelling is employed to test the hypothesized relationships.

The results find a differential effect of leadership behaviours on intrinsic and extrinsic job satisfaction, where transformation and transactional leadership relate positively to intrinsic and extrinsic job satisfaction respectively. Furthermore, the empirical findings reveal that diversity climate has mediated the relationship between transformational leadership and intrinsic job satisfaction, implying that diversity climate is an important process through which transformational leadership behaviours can elicit intrinsic job satisfaction among local government servants. Surprisingly, however, diversity climate does not serve as an important transmission mechanism in the relationship between transactional leadership and extrinsic job satisfaction.

This means that public sector leaders or managers can improve intrinsic job satisfaction among local government servants and by extension public sector employees by creating an ideal climate for diversity by transforming the work environment through leadership, specifically, transformational leadership behaviours.

Although studies abound on the link between leadership behaviours (transformational and transactional) and job satisfaction, the mediating effect of diversity climate as a mechanism in this relationship is very scarce and rare to find. Hence, our study has made original contributions to theory and practice by highlighting the role of diversity climate in converting leadership behaviours, specifically; transformational leadership into creating intrinsically satisfied workers in the public sector.