Digitization of local revenue collection in Ghana: An evaluation of Accra Metropolitan Assembly (AMA)
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Date
2019-06-28
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Electronic Journal of Information Systems in Developing Countries
Abstract
Government institutions in Ghana have initiated the use of information technologies to accomplish their objectives. Among these institutions is the Accra Metropolitan Assembly (AMA), the local government institution that introduced the use of point of sale devices in the collection of rates in 2012. The purpose of the study was to evaluate this digital mode of rate collection at the AMA through the lenses of the concept of e‐government failure (Heeks, 2003) and the rational choice theory. Guided by the pragmatic paradigm of social research, a mixed method approach was adopted. Data consisted of recorded interviews with officials of AMA, as well as Annual Reports and Annual Composite Budgets from 2011 to 2017. It was found that the intervention was a partial failure because of its inability to block avenues for bribery and its inability to induce a significant rise in rate figures. However, the intervention had improved transparency and accountability in rate collection activities at AMA. The study also offers some recommendations for improving the effectiveness of similar interventions.
Description
Research Article
Keywords
Digitization, E‐government, Ghana, Local government, Revenue
Citation
Adu EP, Buabeng T, Asamoah K, Damoah CM. Digitization of local revenue collection in Ghana: An evaluation of Accra Metropolitan Assembly (AMA). E J Info Sys Dev Countries. 2019;e12112. https://doi.org/10.1002/isd2.12112