Information Systems and Accounting Practices in Ghanaian Public Institutions

Accounting & Taxation, v. 6 (1) p. 121-132

12 Pages Posted: 12 Dec 2014

See all articles by Edward Yeboah

Edward Yeboah

Kwame Nkrumah University of Science and Technology (KNUST)

Kwame Owusu Kwateng

Kwame Nkrumah University of Science and Technology

Clement Oppong

Kwame Nkrumah University of Science and Technology (KNUST)

Date Written: 2014

Abstract

This study examines the effects of Information and Communication Technology on accounting practices in public institutions in Ghana. Data was collected from public institutions in Ghana using a questionnaire. The study revealed positive effects of Information and Communication Technology, such as timely delivery of financial statements, producing error free financial statements and the creation of avenue to access financial information. However, lack of Information Technology expertise, suitability and cost of accounting software and data security were seen as a major challenge to the adoption and use of Information and Communication Technology in public institutions. Though Information and Communication Technology has the potential to improve the efficiency and effectiveness of public sector accounting in Ghana, it must be backed by constant employee training and regular software upgrades to meet international accounting standards.

Keywords: Public Institutions, Accounting Information Systems, Information and Communication Technology

JEL Classification: M15, M41, M48

Suggested Citation

Yeboah, Edward and Owusu Kwateng, Kwame and Oppong, Clement, Information Systems and Accounting Practices in Ghanaian Public Institutions (2014). Accounting & Taxation, v. 6 (1) p. 121-132. Available at SSRN: https://ssrn.com/abstract=2391394

Edward Yeboah (Contact Author)

Kwame Nkrumah University of Science and Technology (KNUST) ( email )

Department of Accounting and Finance,KSB
Department of Accounting and Finance, KSB

Kwame Owusu Kwateng

Kwame Nkrumah University of Science and Technology ( email )

KNUST School of Business
PMB University Post Office
Kumasi, UPO
Ghana

Clement Oppong

Kwame Nkrumah University of Science and Technology (KNUST) ( email )

Faculty of Law
Faculty of Law

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