Public sector accountability: do leadership practices, integrity and internal control systems matter?

Abstract

PurposeThe study explores the current public sector accountability practices in sub-Saharan African region. Specifically, this study assesses whether accountability is related to integrity, internal control system and leadership in the public sector of a developing country.Design/methodology/approachStructural equation model (SEM) is used to predict the drivers of public accountability in a developing country. A survey design with quantitative analysis is used to analyze responses from directors or heads of agencies or departments in the ministries of a developing country.FindingsThe result shows that integrity, internal control and leadership practices positively and significantly impact public accountability. These findings suggest that public accountability in the developing economic context is a function of these aforementioned factors to ensure efficient public sector accountability and governance. The findings could assist policymakers in Sub-Saharan African country to enhance accountability among different departments and agencies of government.Originality/valueThis study makes an important contribution by providing evidence of drivers of public accountability from the perspective of public sector entities in Sub-Saharan African country, to complement the extant literature that has focused largely on developed economies

Enhancing public accountability in a city authority

“…AT is therefore crucial in explaining the role of the oversight mechanism in public accountability. However, it ignores the duty of the manager to implement systems that enhance accountability (Busuioc and Lodge, 2015;Bonsu et al, 2022). Due to the importance of the management mechanism (Beckmerhagen et al, 2004;Bonsu et al, 2022), Stew-T is examined.…”

“…In this study, the management mechanism comprises: managers with reputable character and management style (Masood and Afzal, 2016;Bonsu et al, 2022), enabling systems, which include internal controls, administrative structures and levels of authority (Hass et al, 2006;Bonsu et al, 2022) and intrinsic rewards (Davis et al, 1997;Hernandez, 2012), such as mission alignment and recognition. Hernandez (2012) asserts that some managers feel answerable and will demonstrate good leadership character and accountability, even without strict oversight mechanisms.…”

“…Management is also required to ensure that staff are motivated to keep running activities for the achievement of organizational goals (Rouault and Albertini, 2022). Some staff are motivated by nonmonetary rewards and managers should focus on such intrinsic rewards (Bonsu et al, 2022;Rouault and Albertini, 2022). Rouault and Albertini (2022)'s study in France revealed that management systems in the form of internal controls and intrinsic rewards are important for accountability.…”

“…Evidence also indicates that many African countries continue to face major accountability challenges. For example, Ghana has experienced weak policy coordination and implementation, consequently leading to poor public sector accountability (Bonsu et al, 2022). In Nigeria, the legislature has not lived up to expectations in entrenching accountable and transparent governance (Fatile and Adejowun, 2023).…”

Tinjauan terhadap Akuntabilitas Pengelolaan Dana Desa: Pengaruh Kompetensi, Kepemimpinan, Partisipasi Masyarakat, dan Pengawasan

“…Variabel kompetensi aparat diukur dengan 7 indikator dari Budiarto et al, (2020) dan Matani & Hutajulu (2020). Variabel kepemimpinan diukur dengan indikator dari Dewi & Gayatri (2019) dan Bonsu et al, (2022). Variabel partisipasi masyarakat diukur dengan 6 indikator dari penelitian Budiarto et al, (2020) dan variabel pengawasan diukur dengan 7 indikator dari Sapartiningsih et al, (2018).…”