Integrated Financial Management Practices and Local Government Efficiency: A New Public Management Perspective on Selected MMDAs in Greater Accra, Ghana
Emmanuel Osei Asiamah
*
Knutsford University, Accra, Ghana.
Adams Popty Sersa-Mensah
Department of Research, Institute of Certified Business Analysts & Consultants, Accra, Ghana.
*Author to whom correspondence should be addressed.
Abstract
This study examines the impact of integrated financial management practices on the efficiency of Metropolitan, Municipal, and District Assemblies (MMDAs) in Greater Accra, Ghana. Grounded in New Public Management theory, the research explores how budgeting, internal control, and public procurement practices influence local government efficiency. The study employed both descriptive and cross-sectional survey designs to collect qualitative and quantitative data from 165 finance-related personnel across selected Metropolitan, Municipal, and District Assemblies (MMDAs). Data were gathered through interviews and questionnaires, respectively. Descriptive statistics, correlation, and regression analyses were conducted using SPSS. Findings reveal that budgeting practices, internal controls, procurement practices, and experience significantly influence Administrative efficiency, while educational attainment does not. The study highlights the importance of transparent and accountable financial systems in improving public sector performance. These insights are crucial for policymakers and practitioners seeking to strengthen financial governance and enhance service delivery at the local level. The study contributes to the discourse on public financial management reforms in developing countries.
Keywords: Integrated financial management practices, local government efficiency, metropolitan municipal district assemblies, budgeting, internal controls, public procurement, new public management