Accountability in the Non-Performance of Public Enterprises: A Cultural Perspective
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University of Ghana
Abstract
The study examined public enterprise stakeholders’ understanding of accountability from a
cultural perspective and how it has contributed to the non-performance of public enterprises in
Ghana. Data was collected from a sample of public enterprise stakeholders in Ghana through
semi-structured interviews. An exploratory qualitative research approach was used. The finding of
the study revealed that even though public enterprises were created to promote the social and
environmental development of citizens, there are cultural notions about accountability held by
citizens as stakeholders of public enterprise, which hinder their understanding of the concept.
Stakeholders of public enterprise are therefore unable to play their accountability role effectively
contributing to the non-performance of public enterprises in Ghana. Even though there was a
general agreement about the importance of accountability in public enterprise governance, certain
cultural notions, some of which have been influenced by historical antecedents like slavery and
colonialism, prevent stakeholders from having a positive attitude towards state properties and
seeing beyond their clans in terms of social and environmental development.
The study enhances current knowledge and literature on accountability in public enterprrises. It
brings out the socio-cultural aspect of accountability which can be considered together with the
recommendations from the 1983 and 1995 World Bank reports, including the more recent one
covering the years 2013 to 2015, to cure the perennial poor performance of PEs in Ghana.
Description
MPhil .Accounting