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This paper aims to explore the contributions that public sector audit through reforms can make in dealing with the issues of occupational fraud in Ghana.

The issues surrounding the Ghana Audit Service (GAS) reports issued to parliament were reviewed using socio-legal methodology. The discussion as well as the theoretical contribution is informed by stakeholder theory.

The findings show matching of irregularities as reported by regular audit reports to schemes of occupational fraud and abuse as well as how the power to surcharge and disallow would serve as a deterrence mechanism in the fight against occupational fraud.

This paper concludes with discussions on specific requirements including the use of fraud investigators and modern forensic techniques in a collaborative effort with guidelines from the Supreme Audit Institution to minimise fraud.

This study, to the best of the authors’ knowledge, is the first to explore the role of GAS in minimising occupational fraud.

The proliferation of surveillance-enhancing laws, policies and technologies across African countries deepens the risk of privacy rights breaches, as well as the risks of adverse profiling and social sorting. There is a heightened need for dedicated advocacy and activism to consistently demand accountability and transparency from African states, governments and their allies regarding surveillance. The purpose of this paper is to understand the issue frames that accompany anti-surveillance and privacy advocacy in Ghana and the related implications.

Using a qualitative and interpretivist approach, the author focuses on three different surveillance-oriented incidents/programs in Ghana and analyzes the frames underpinning the related advocacy and narratives of various non-state actors.

Privacy and anti-surveillance advocacy in Ghana tends to be less framed in the context of privacy rights and is more driven by concerns about corruption and value for money. Such pecuniary emphasis is rational per issue salience calculations as it elevates principles of economic probity, transparency and accountability and pursues a high public shock value and resonance.

Economics-centered critiques of surveillance could be counterproductive as they create a low bar for surveillance promoters and sustains a culture of permissible statist intrusions into citizens’ lives once economic virtues are satisfied.

While anti-surveillance and privacy advocacy is budding across African countries, little is known about its nature, frames and modus compared to such advocacy in European and North American settings. To the best of the author’s knowledge, this is likely the first paper or one of the first dedicated fully to anti-surveillance and advocacy in Africa.

This paper aims to investigate the prevalence of corruption in Ghana to understand how and why it has turned public procurement into a mere money-making scheme instead of a means to provide needed public goods and services.

The study focuses on Ghana as a case study and mobilizes the monetization of politics lenses. Data are collected via interviews with key officials across the procurement sector (including the government, donors and civil society), documents, documentaries and news articles.

The findings suggest that the increasing costs of elections and political financing coupled with the costs of vote-buying, which has become informally institutionalized, intensify corruption practices and, consequently, turns public procurement into a mere source of cash for political ends. Political appointments and legalized loopholes facilitate this by helping to nullify the safeguard accounting and other control institutions are designed to provide. Likewise, enduring poverty and rising inequality “force” citizens into a vote-buying culture which distorts democratic premises that may drive out unscrupulous politicians; thus, perpetuating capture schemes. Civil society's efforts to remedy these have had little success, and corruption and inequality remain rife.

The main practical implication of the study lies in the need for a gradual demonetization of elections, and the consideration of the fundamental function of public procurement as a policy instrument embedded in economic, social, cultural and environmental plans. Additionally, given the connectedness of the various corruption issues raised, a comprehensive system-based approach in dealing with them would be more effective than a piecemeal approach targeting each issue/problem in isolation.

While extant literature has examined the issue of endemic corruption in developing countries using state capture, few have attempted to explain why it remains enduring, particularly in public procurement. This study, therefore, contributes to the literature on corruption and state capture theoretically and empirically by drawing on monetization of politics from political science to explain why corruption and state capture endure in certain contexts (with Ghana as an illustrative example) which reduce public procurement to a cash-milking scheme.