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UNIVERSITY OF GHANA 
 
COLLEGE OF HUMANITIES 
UNIVERSITY OF GHANA BUSINESS SCHOOL 
DEPARTMENT OF PUBLIC ADMINISTRATION AND HEALTH SERVICES 
MANAGEMENT  
FACILITATORS AND LIMITATIONS TO EFFECTIVE VERTICAL 
ACCOUNTABILITY IN GHANA: THE CASE OF SELECTED MINISTRIES 
BY 
JOSEPH OFORI ACHEAMPONG 
(10343903 
THIS THESIS IS SUBMITTED TO THE UNIVERSITY OF GHANA, LEGON IN 
PARTIAL FULFILMENT OF THE REQUIREMENT FOR THE AWARD OF MPHIL 
PUBLIC ADMINISTRATION DEGREE. 
JULY, 2019 
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DECLARATION 
I, JOSEPH OFORI ACHEAMPONG declare that apart from the works cited which are 
references have been duly acknowledged, this thesis has been the aftereffect of my own original 
research work, at the Department of Public Administration and Health Services Management. No 
part has been submitted to an institution for any other degree.  
 
…………………………………..                                                            ………………………… 
JOSEPH OFORI ACHEAMPONG                                                                    DATE 
(10343903)                                                                  
 
 
 
 
 
 
 
 
 
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CERTIFICATION 
I hereby certify that this thesis was supervised in accordance with the procedure laid down by the 
University of Ghana.  
 
 
 
…………………………………….                                           …………………………. 
PROF. JUSTICE N. BAWOLE                                                                    DATE 
(SUPERVISOR) 
 
 
………………………………………                                         ……………………………. 
DR. ALBERT AHENKAN                                                                               DATE 
(CO-SUPERVISOR) 
 
 
 
 
 
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DEDICATION 
I dedicate this thesis to my mother, Mrs Veronica Brobbey who has diligently laboured for my 
education. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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ACKNOWLEDGEMENT 
This thesis journey would not have been complete without the grace of the Almighty God. 
However, I acknowledge the tremendous support and contribution of certain individuals on this 
journey. First of all, my heartfelt gratitude goes to Prof Justice N. Bawole, my supervisor, 
Department of Public Administration and Health Services Management, University of Ghana. I 
greatly thank you for your immense support and contribution towards the success of my work and 
may the Almighty Yahweh continue to shower his unquenchable blessings over your life and that 
of the family. In addition, I wish to tender my deepest gratitude to my Co-supervisor, Dr. Albert 
Ahenkan for his massive advice and support throughout the entire thesis work. I wish to thank the 
entire faculty at the Department of Public Administration and Health Services Management 
especially: Dr. Kwame Asamoah, Prof. Emmanuel Kojo Sakyi, Prof. Domfeh, Dr. Daniel Appiah, 
Dr. Thomas Buabeng and Mrs. Mary Larbi. 
Moreover, my appreciation goes to Nana Emma, Mrs Philomina Akyaa Brobbey, Veronica 
Brobbey, Kwame Oppong Duodu and in addition Afia Boatemaa for their unfailing support, 
prayers, and counsel.  
My deep gratitude goes to Mrs Agatha Baffoe, Mr and Mrs Obu-Amoah in addition to Sophia 
Baffoe for their unfailing love and kindness shown towards me when I started this Mphil journey. 
My humble prayer is that God should replenish you with manifold blessings. 
Also, my warmth appreciation goes to Martin Wiredu Agyekum as well as Richard Baffo Kodom 
for their significant support in my research work.              
Lastly, my warmth thankfulness goes to all the directors at the various selected Ministries and 
individual citizens for their immense support and cooperation during the entire research process.                                                                                                                                                                                   
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TABLE OF CONTENT 
DECLARATION............................................................................................................................ i 
CERTIFICATION ........................................................................................................................ ii 
DEDICATION.............................................................................................................................. iii 
ACKNOWLEDGEMENT ........................................................................................................... iv 
LIST OF FIGURES ...................................................................................................................... x 
LIST OF ABBREVIATIONS ..................................................................................................... xi 
LIST OF TABLES ...................................................................................................................... xii 
ABSTRACT ................................................................................................................................ xiii 
CHAPTER ONE: INTRODUCTION ......................................................................................... 1 
1.0   General Introduction ........................................................................................................... 1 
1.1   Background to the Study ..................................................................................................... 1 
1.2   Statement of the Problem .................................................................................................... 3 
1.2.1   General Objective ......................................................................................................... 4 
1.2.2   Specific Objectives ....................................................................................................... 4 
1.3   Research Question ............................................................................................................... 4 
1.4 Limitations of the study.................................................................................................... 5 
1.5   Significance of the Study .................................................................................................... 5 
1.6   Organization of the Study ................................................................................................... 6 
1.7   Chapter Summary ................................................................................................................ 6 
CHAPTER TWO: THEORETICAL FRAMEWORK AND LITERATURE REVIEW ...... 7 
2.0   Introduction ......................................................................................................................... 7 
2.1   Theoretical Framework ....................................................................................................... 7 
2.1.1   Agency Theory and Vertical Accountability. ............................................................... 7 
2.1.2   Stakeholders Theory. .................................................................................................. 10 
2.3   The Conceptualization of Accountability ......................................................................... 13 
2.3.1 Accountability, Answerability and Enforcement. ........................................................ 14 
2.3.2   Accountability as internal or external. ........................................................................ 15 
2.4   Vertical Accountability ..................................................................................................... 16 
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2.5   Accountability Relationship .............................................................................................. 17 
2.6   Types of Vertical Accountability ...................................................................................... 19 
2.6.1   Public Accountability. ................................................................................................ 19 
2.6.2   Political Accountability. ............................................................................................. 20 
2.6.3   Administrative Accountability. .................................................................................. 21 
2.6.4   Professional Accountability. ....................................................................................... 21 
2.6.5   Social accountability................................................................................................... 22 
2.6.6   Personal Accountability. ............................................................................................. 23 
2.7   Tools of Vertical Accountability ....................................................................................... 24 
2.7.1   Stakeholder consultation............................................................................................. 24 
2.7.2   Expenditure Tracking Survey. .................................................................................... 25 
2.7.3   Budget Disclosure, Transparency and Participation................................................... 26 
2.7.4   Public Hearing. ........................................................................................................... 28 
2.7.5   Performance Monitoring and Evaluation. .................................................................. 30 
2.7.6   Internal Auditing......................................................................................................... 31 
2.7.7   Media. ......................................................................................................................... 33 
2.8   Facilitators of Effective Vertical Accountability .............................................................. 33 
2.8.1   Right to Information. .................................................................................................. 34 
2.8.2   Disclosure of Financial Income, Assets, and Interest. ................................................ 35 
2.8.3   Merit-Based Recruitment. .......................................................................................... 36 
2.8.4   Proper Records Management. ..................................................................................... 37 
2.8.5   Performance-Based Evaluation. ................................................................................. 38 
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2.8.6   Training and Development. ........................................................................................ 39 
2.8.7   Ethical Leadership. ..................................................................................................... 40 
2.9   Limitations to Effective Vertical Accountability .............................................................. 41 
2.9.1   Corruption. .................................................................................................................. 41 
2.9.2   Patronage, Nepotism, and Clientelism. ...................................................................... 42 
2.9.3   Absence of Political Will and Commitment. .............................................................. 43 
2.9.4   Conflict of Interest. ..................................................................................................... 45 
2.9.5   Weak Complaints Mechanism. ................................................................................... 46 
2.9.6   Inadequate Resources. ................................................................................................ 47 
2.10   Benefits of Effective Vertical Accountability ................................................................. 48 
2.10.1   Transparency. ........................................................................................................... 48 
2.10.2   Trust. ......................................................................................................................... 49 
2.10.3   Integrity. ................................................................................................................... 51 
2.10.4   Effectiveness and Efficiency. ................................................................................... 52 
2.11   Chapter Conclusion ......................................................................................................... 53 
CHAPTER THREE: RESEARCH METHODOLOGY ......................................................... 54 
3.0   Introduction ....................................................................................................................... 54 
3.2   Research Approach ........................................................................................................... 55 
3.3   Research Setting ................................................................................................................ 56 
3.4   Population.......................................................................................................................... 57 
3.5   Inclusion Criteria ............................................................................................................... 57 
3.6   Exclusion Criteria .............................................................................................................. 58 
3.7   Sample Size ....................................................................................................................... 58 
3.8   Sampling technique ........................................................................................................... 62 
3.9   Sources of Data ................................................................................................................. 62 
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3.9.1   Primary Data. .............................................................................................................. 62 
3.9.2   Secondary Source. ...................................................................................................... 63 
3.10   Method of Data Collection .............................................................................................. 63 
3.11   Data Analysis .................................................................................................................. 64 
3.12   Ethical Consideration ...................................................................................................... 65 
3.13   Chapter Conclusion ......................................................................................................... 65 
CHAPTER FOUR: PRESENTATION OF FINDINGS AND DISCUSSIONS .................... 67 
4.0 Introduction ............................................................................................................................. 67 
4.1   Socio-Demographics of Participants ................................................................................. 67 
4.1.1   Gender. ....................................................................................................................... 67 
4.1.2   Level of Education. ..................................................................................................... 68 
4.1.3   Job Position................................................................................................................. 68 
4.1.4   Number of Working Years. ........................................................................................ 68 
4.2   The Concept of Vertical Accountability as Practice at the Selected Ministries................ 69 
4.3   Facilitators to Effective Vertical Accountability at the Selected Ministries ..................... 73 
4.3.1   Right to Information. .................................................................................................. 73 
4.3.2   Disclosure of Financial Income, Assets, and Interest. ................................................ 74 
4.3.3   Merit-Based Recruitment and Promotions. ................................................................ 76 
4.3.4   Proper Record Based Management. ........................................................................... 78 
4.3.6   Training and Development. ........................................................................................ 81 
4.3.7   Ethical Leadership. ..................................................................................................... 82 
4.4   Limitations to Effective Vertical Accountability at the Selected Ministries .................... 83 
4.4.1 Corruption. .................................................................................................................... 83 
4.4.2   Nepotism, Clientelism and Patronage System. ........................................................... 85 
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4.4.3   Conflict of Interest. ..................................................................................................... 86 
4.4.4   Absence of Political Commitment. ............................................................................. 88 
4.4.5   Inadequate Resources. ................................................................................................ 89 
4.4.6   Weak Complaints Mechanism. ................................................................................... 91 
4.5   Benefits of Effective Vertical Accountability at the Selected Ministries ......................... 92 
4.5.1   Transparency. ............................................................................................................. 92 
4.5.2   Effective and Efficient Utilization of Resources. ....................................................... 93 
4.5.3   Trust. ........................................................................................................................... 94 
4.5.4   Integrity. ..................................................................................................................... 95 
4.6   Chapter Conclusion ........................................................................................................... 96 
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSIONS, AND 
RECOMMENDATIONS ............................................................................................................ 97 
5.0   Introduction ........................................................................................................................... 97 
5.1   Summary of Key Findings ................................................................................................ 97 
5.6   Conclusions ....................................................................................................................... 99 
5.7   Recommendations ........................................................................................................... 100 
REFERENCES .......................................................................................................................... 102 
APPENDICE ............................................................................................................................. 131 
 
 
 
 
 
 
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LIST OF FIGURES 
FIGURE 2.1 : CONCEPT OF PRINCIPAL-AGENT THEORY  ................................................................... 9 
FIGURE 2.2 : THE NEXUS OF STAKEHOLDER THEORY AND AGENCY THEORY ............................... 12 
Figure 4. 1: Thematic Analysis of Effective Vertical Accountability at the Ministries………... 72 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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LIST OF ABBREVIATIONS 
GBC                       Ghana Broadcast Corporation 
RTI                         Right to Information 
MDAs                     Ministries Departments and Agencies 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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LIST OF TABLES 
TABLE 3. 1: SUMMARY OF PARTICIPANTS INTERVIEWED AT THE SELECTED MDAS ...................... 59 
TABLE 3. 2 : SUMMARY OF PARTICIPANTS INTERVIEWED AS CITIZENS ......................................... 61 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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ABSTRACT 
Across the globe, there has been a recurrent demand for accountability by citizens and this has 
spearheaded the waves of public sector reforms conducted by various governments to meet these 
increasing demand. This demand for vertical accountability will ensure efficiency and 
effectiveness, and transparency in the usage of the citizen's resource. Additionally, it builds a 
relationship of trust, integrity as well as legitimize the activities of public administrators at the 
selected Ministries. The study sought to ascertain the facilitators, limitations, and benefits to 
effective vertical accountability. A qualitative research approach and a case study research design 
was adopted. The study sampled twenty directors from the selected Ministries and ten ordinary 
citizens for an in-depth interview using a qualitative research design. From empirical evidence, the 
study found that right to information, financial disclosure of income, assets, and interest, merit-
based recruitment, proper record-based management, performance-based evaluation, training, and 
development as well as ethical leadership are the facilitators of effective vertical accountability in 
the selected Ministries. However, there are some factors that have limited the effectiveness of 
vertical accountability at the selected Ministries such as corruption, nepotism, patronage and 
clientelism, lack of resource availability, absence of political will and commitment, conflict of 
interest, and in addition weak compliant mechanisms. Based on the findings of the study, it is 
recommended that there should be effective right to information, political commitment and 
resourced anti-corruption agencies to strengthen vertical accountability at the selected MDAs. 
Also, government should provide the requisite resource needed to enhance the performance as well 
as promote professionalism of recruitment and appointment at the selected ministries. 
 
 
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CHAPTER ONE 
INTRODUCTION 
1.0   General Introduction 
The study focuses on facilitators, limitations and benefits of effective vertical accountability 
existing in Ghana, the case of selected MDAs. This chapter is made up of the background of the 
study, statement of the problem and objectives of the research. In addition, the research questions, 
limitations as well as how the study has been organized are outlined. 
 
1.1   Background to the Study  
The evolution of public governance over the years, can be traced to the issue of corruption, 
accountability, and transparency (Lyrio, Lunkes, & Taliani, 2018). For instance, since the  
independence of Ghanaian 1957, there still exists political corruption and ineffective 
accountability within public sector organization as a result of greed, monopoly of power and weak 
deterrent system (Asomah, 2019). This has in recent times, resulted in the frequent desire and 
demand for accountability from managers and public sector institutions (Belal, Cooper, & Roberts, 
2013; Grinshtain & Gibton, 2018; Schillemans, 2015). The increasing demand for transparency 
and accountability can be achieved through reforms which play a significant role in public 
administration (Aziz, Ab Rahman, Alam, & Said, 2015; Yang, 2012). An evidence of this can be 
seen in some developing countries, where the increase in vertical accountability reforms has 
improved public sector governance and enhanced the effective utilization of public resources 
(Christensen & Lægreid, 2015; Griffin et al., 2010).  
Many organizations in the public sector are contributing their quota in strengthening  vertical 
accountability by including citizens in the governance and management process and in the delivery 
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of public service (Lawton & Monfardini, 2010). The involvement of citizens in governance is very 
significant in ensuring the effective and efficient utilization of resources and gives citizens the 
mandate to hold them accountable (Bovens, Goodin, & Schillemans, 2014; Gaventa & McGee, 
2013a).  
External accountability ensures that agents, (public sector organizations) are bound with the duty 
of answerability to the principal (citizens) through information disclosure on performance. This 
will help strengthen accountability to the citizens especially when the information is disclosed by 
politicians and public administrators (Gailmard, 2012; Lawton & Monfardini, 2010). This is done 
through the participation of citizens and civil society groups in government activities and processes 
(Devarajan, Khemani, & Walton, 2011).  In addition, scholars have argued that the concept of 
vertical accountability is significant to understand the direction where pro-accountability 
reformers came from and whether they can pursue institutional change with their power base (Fox, 
2015).  
Vertical accountability in the public sphere obliges the government to remain answerable and 
accountable to the citizens, in addition, provide justification for the sources of finance and how 
they are been spent (Almqvist, Grossi, van Helden, & Reichard, 2013; Aziz et al., 2015). This has 
become necessary because of the perception of inefficiency and ineffectiveness in the delivery of 
service by the government (Aziz et al., 2015; Said, Alam, & Aziz, 2015). Brenya, Asamoah, and 
Alhassan (2015) notwithstanding stated that the existence of ineffective vertical accountability 
leads to corruption and institutional failures stemming from weak checks and balances and high 
concentration of power on the executive arm of government across the world. In the light of this, 
vertical accountability has become a major concern in many countries due to the demand of 
transparency in governance (Egbon, Idemudia, & Amaeshi, 2018).  
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For this purpose, the study conceptualized the meaning of vertical accountability as the 
responsibility of the selected MDAs who has been delegated with public duties to provide relevant 
information, explain as well as justify their activities and performance to the forum (citizen) 
directly or indirectly with sanctions applied where necessary to make sure that the actions of the 
public officials are in compliance with the will of the citizens (Schillemans & Busuioc, 2014).  
Additionally, vertical accountability enable public managers and organizations to uphold the rule 
of law, take blame for their actions and manage public funds devoid of corruption and abuse of 
power. (Aziz et al., 2015; Bhuiyan & Amagoh, 2011; Morrell, 2009). It is however significant to 
note, as reported by Schillemans (2016) in his academic literature that, because of the lack of 
interest and commitment in demanding vertical accountability, issue of accountability is 
problematic for managers and organizations within the public sector.  
 
1.2   Statement of the Problem 
The subject of vertical accountability has come to be a growing concern in many developed and 
developing countries. Globally, many studies have highlighted the significance of citizens 
participation and engagement in enhancing the demand for vertical accountability (Gailmard, 
2012; Mechkova, Lührmann, & Lindberg, 2017). Measures to ensure integrity, commitment to 
public service, merit-based recruitment of public officials in the public sector has been instituted 
in many countries (Oliveros & Schuster, 2018). Nevertheless, the existence of ineffective vertical 
accountability in many developing countries has resulted in mismanagement and 
maladministration in the public sector  (Bawole & Ibrahim, 2017a; Harding, 2018).  
In Ghana, a number of initiatives like the National Anti-Corruption Action Plan (NACAP), Right 
to Information (RTI), Economic and Organized Crime Office (EOCO) and Office of the Special 
Prosecutor (OSP) have been established, yet still, Ghana is not able to score fifty per cent (50%) 
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or above which is the minimum standard of the Corruption Perception Index (CPI). For instance, 
Ghana scored forty-three per cent (43%) in 2016 and forty per cent (40%) in 2017. The high 
prevalence of corruption is because the structures and mechanism of vertical accountability have 
not made an impact (Ameyaw et al., 2017). In addition, studies on corruption have investigated 
more general issues and less on the factors which facilitate effective vertical accountability as well 
as the factors that inhibit vertical accountability. Given countries like Ghana which strives to 
enhance her accountability and improve on her fight against corruption, it will be useful to gain 
particular insights into the facilitator and the limitations to vertical accountability. This study will 
therefore examine the facilitators, limitations, and benefits of effective vertical accountability in 
the public sector, a case of selected Ministries in Ghana.  
 
1.2   Research Objectives 
1.2.1   General Objective 
This research seeks to examine the facilitators, limitations as well as the benefits of promoting 
effective vertical accountability at the selected MDAs.  
1.2.2   Specific Objectives 
The study sought to:  
1.  Examine the facilitators to effective vertical accountability in the selected Ministries. 
2.  Investigate the limitations to effective vertical accountability in the selected Ministries. 
3. Ascertain the benefits to effective vertical accountability in the selected Ministries. 
 
1.3   Research Question 
1. What are the facilitators to effective vertical accountability at the selected Ministries? 
2. What are the limitations to effective vertical accountability at the selected Ministries? 
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3. What are the benefits to effective vertical accountability at the selected Ministries? 
 
 1.4 Limitations of the study 
The limitation of the present study is as follows. First, the employment of qualitative design makes 
it difficult to generalize to the whole population because of its sampling methodology. The present 
study is also limited to the listed institutions and thus, generalizations cannot be made for all the 
selected Ministries in Ghana. The existence of inadequate resource served as a limitation in 
considering a large sample size to ensure that participants are highly represented. The present study 
is limited to facilitators, limitations and benefits to effective vertical accountability, using a 
qualitative method design. Also, there was a limited time in carrying out the study by reason of 
the comprehensive nature of the topic. Further, as a result of the sensitivity of the topic, participants 
were reluctant in responding to some of the interview questions asked. This is due to the 
misconception that information given will be used against them or close relatives at the selected 
Ministries. 
1.5   Significance of the Study 
The study presents an understanding of effective vertical accountability at the selected Ministries 
in order to improve the vertical accountability relationship between selected Ministries and the 
citizens. The research findings add to the knowledge of existing literature on vertical 
accountability. The study serves as a significant resource material for a future researcher who 
decides to broaden their scope on vertical accountability. The findings of the study provide 
evidence-based results for practitioners and policymakers on how to promote effective vertical 
accountability at the selected Ministries. 
 
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1.6   Organization of the Study 
The structure of the study will be organized into five chapters. First of all, chapter one comprises 
of the introduction.  It contains the background of the study, problem statement, research 
objectives, and questions, limitations, structure and significance of the study. Chapter two captures 
the review of relevant literature on vertical accountability; facilitators, limitations and benefit of 
effective vertical accountability and related concepts. Chapter three outlines the research 
methodology to be adopted for the study. Chapter four presents the results and findings of the 
facilitators, limitations, and benefits to effective vertical accountability. Chapter five consists of 
the summary, conclusion, and recommendations.  
 
1.7   Chapter Summary 
The chapter sums up the background of the study, statement of the problem, objectives of the 
research as well as research questions that underpin the study and the limitation of the study. It 
was highlighted in this chapter that, vertical accountability is a significant mechanism or tool to 
enhance responsiveness and participation, answerability, strengthen the accountability structures 
and procedures among officials at the selected Ministries. Despite its significance, vertical 
accountability is limited by some factors at the selected Ministries. 
 
 
 
 
 
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CHAPTER TWO 
THEORETICAL FRAMEWORK AND LITERATURE REVIEW 
2.0   Introduction  
This chapter covers the theoretical framework consisting of theories explaining the concepts been 
investigated and also a review of related literature significant to the current study. This chapter 
ensures that the reviewed literature is significant to the facilitators, limitations, and benefits to 
effective vertical accountability at the selected Ministries. 
 
2.1   Theoretical Framework  
The frameworks underpinning the study is presented in this section. There are several theories, for 
example, stewardship, agency and stakeholder theory, resource, institutional and managerialism 
theory and others that underline the study of vertical accountability. However, principal-agent 
theory and stakeholder’s theory was adopted to explicate the facilitators, limitations and benefits 
of effective vertical accountability. 
  
2.1.1   Agency Theory and Vertical Accountability.  
The theory of agency was established by Stephen Ross and Barry Mitnick to understand the 
relationship between two parties (Mitnick, 2013, 2015). The agency theory promotes a relationship 
between two parties, - the principal and agent; where the agents who is appointed legally by the 
principal acts on its behalf whiles avoiding any conflict of interest in the discharge of their duties. 
Also, the agency theory helps us to comprehend the problems created by the agent in an effort to 
satisfy the principal interest and in addition, the actions and mechanisms taken by the principal to 
correct the problems created by the agent (Mitnick, 2015). Again, the principal-agent theory 
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typifies that the actions and performance of public officials and selected Ministries should be open 
and accessible directly to citizens (Gailmard, 2012; Sarkar, Wingreen, & Cragg, 2017).  
The assumptions of the theory is briefly explained below: in line of achieving the expectations, the 
principal and agent both act rationally: the well-being of the principal is affected by the actions of 
the agent: there would be existence of agency problem when there is information asymmetry or 
agent laying hold of relevant information from the principal. In light of this, there is the need for 
monitoring cost to reduce activities of agent. Lastly, the agent shows divergent interest in the 
discharge of his duties by maximizing his selfish interest rather than the objectives of the principal 
(Keil, 2005). This theory was chosen for the study because the selected Ministries are established 
in accordance with the act of parliament as well as funded with public resources to maximize the 
objectives of the citizens. These selected Ministries act on behalf of the citizens, therefore, must 
be answerable, responsible and justifiable for their actions and use of public resources (Parker, 
Dressel, Chevers, & Zeppetella, 2018). 
There would be the emergence of accountability problem if the public is just owners of these 
organizations and resources but do not exert a force of control of them (Parker et al., 2018). 
Lyonnet du Moutier (2010) and Parker et al. (2018) explained the accountability problem as the 
loss of finances that arises due to the inability of citizens and selected Ministries to meet their 
shared interest. The Principal-agent theory has turned into a generally utilized worldview for 
analyzing public sector accountability. This is on the grounds that it promotes a system that ensures 
that the selected Ministries are answerable and responsible for their conducts to the public 
(Gailmard, 2012). 
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Other scholars like Unsal and Taylor (2010) and Parker et al. (2018) also similarly discovered that 
the theory detects asymmetry of information whereby the selected Ministries would seek to 
promote their personal interest or interest of others at the same time in the execution of official 
duties rather than the citizen's interest. As a result, the theory would ensure that the performance 
of the selected Ministries promote fairness, integrity and transparency in the conduct of their 
official duties (Bolton & Dewatripont, 2004; Bovens et al., 2014; Gailmard, 2012).  
The study seeks to probe the relations between the citizens and selected Ministries, whether these 
selected Ministries are answerable and responsible to the citizens. The Agency theory states that 
the public has contracted these selected Ministries and officials to act as stipulated in the legal 
framework, code of ethics and conduct of these selected Ministries. The study used this framework 
to examine the facilitators, limitations, and benefits of effective vertical accountability at the 
selected Ministries.  
Figure 2.1 : Concept of Principal-Agent Theory  
  
 Delegate 
Principal 
Agent 
 Citizen Ministries/Public Official 
 
 
Informs 
 
(Field Data, 2019)  
 
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2.1.2   Stakeholders Theory. 
According to Freeman (1999) stakeholders consists of “any group of individuals who can affect or 
is affected by the achievement of an organization’s objectives”. The study chose the stakeholder 
theory because the selected Ministries have numerous stakeholders that they must strive to meet 
their interest and expectations as much as possible in order to be appraised as answerable, 
responsible and accountable. This is because the interest of stakeholders broadly affects the 
governance process of the selected Ministries (Chourabi et al., 2012; Christopher, 2010; 
Cummings & Worley, 2014). Stakeholder theory states that there is a significant increase in social 
obligation in addition to the interest of third-party in the selected Ministries (Christopher, 2010).  
According to stakeholder's theory, the general public, parliament, court, civil society, and media 
groups are broadly considered as the major stakeholders of the selected Ministries. As emphasized 
earlier, stakeholders are those who have a stake in the processes of the selected Ministries (Lewis, 
2019). Stakeholder theory according to Freeman, Wicks, and Parmar (2004) is managerial in the 
sense that, it reflects on whether the operations of public managers and selected Ministries are in 
the interest of its stakeholders. As a result of this, the emphasis of stakeholder theory is centred on 
two main questions (Freeman, 1999). The stakeholder theory asks the question of whether the 
selected Ministries are conducting their duties in alignment and in the interest of its stakeholders 
(Freeman et al., 2004) besides holding the premise that ethical values are an integral part of 
conducting business at the selected Ministries (Freeman, 1999; Freeman et al., 2004). 
Stakeholders theory is significant in public administration because it enables stakeholders to 
participate in the governance process at the selected Ministries to solve the conflicting goals 
between both the public entities and its stakeholders (Christopher, 2010). The theory stated that all 
selected Ministries and officials in the public sector must act in the interest of all its stakeholders 
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using the appropriate mechanism and strategies (Christopher, 2010). Also, the stakeholder theory 
states that there is a critical and tremendous demand on selected Ministries to be responsive to all 
the demand of its stakeholders in order to ensure answerability, responsibility, and enforceability 
of actions and performance (Lewis, 2019).  
The theory enables the selected Ministries to integrate stakeholders in the governance process to 
facilitate public scrutiny and accountability at the selected Ministries (Christopher, 2010). 
Stakeholder theory promotes integrated reporting which enables public officials and selected 
Ministries to publicly account their performance to its stakeholders (Silvestri & Veltri, 2019). 
Stakeholder theory has been seen as a significant mechanism for ensuring a strong ethicality and 
vertical accountability of public officials at the selected Ministries (Harrison, Freeman, & Abreu, 
2015). According to Hawrysz and Maj (2017), the theory provides a practical, accountable, 
effective, efficient and ethical mechanism for managing public sector selected Ministries in a 
turbulent environment to create value for money. The theory enables the stakeholders to demand 
answerability and accountability from the selected Ministries and also fosters greater loyalty and 
integrity on behalf of public officials at the selected Ministries (Hawrysz & Maj, 2017). 
The stakeholder theory was introduced by Freeman to curb the increasing number of corruption, 
maladministration, corporate scandals, fraud, poor and unaccountable government and officials 
within the selected Ministries which has a tremendous adverse impact on societal development 
and country as a whole (Freeman et al., 2004; Moyo, 2018; Rose-Ackerman & Palifka, 2016; 
Zhang, 2018). As a result, the introduction of the theory by Freeman (2004) was to ensure strategic 
management of organizations at the selected Ministries (Wagner Mainardes, Alves, & Raposo, 
2011). The theory has been utilized by many public entities as a management tool and mechanism 
for ensuring vertical accountability at the selected Ministries (Wagner Mainardes et al., 2011). 
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2.2   Usefulness of the theories on the Study 
The adoption of the two theories is significant for the study as each is complemented by the other 
in an attempt to comprehend the facilitators, limitations and benefits to effective vertical 
accountability at the selected Ministries. Due to the agency problem, the agency theory was 
adopted to explore the limitations to effective vertical accountability at the selected Ministries. 
Provided that the interest of stakeholders are integrated into the governance process at the selected 
Ministries, the stakeholder's theory would be used to ascertain the facilitators in addition to benefits 
to vertical accountability at the selected Ministries. 
Figure 2.2 : The nexus of Stakeholder Theory and Agency Theory 
 
MEDIA 
 
 
CITIZENS 
AGENT 
PRINCIPAL 
 
STAKEHOLDERS MDAs/Public Official 
 
CIVIL SOCIETY 
 
 
NON-
 GOVERNMENTAL 
ORGANISATIONS 
 
(Field Data, 2019)             
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2.3   The Conceptualization of Accountability 
The meaning of accountability in contemporary public administration as well as political science 
has developed to become a popular concept. However, Hu (2017), asserted that studies on 
accountability will mean wide range things to various individuals (Behn, 2001; Bovens, 
Schillemans, & Hart, 2008; Dubnick, 2005; Hu, 2017; Mulgan, 2003; Pollitt, 2003). The concept 
of accountability has become an umbrella term covering different concepts (Bovens et al., 2008).  
Moreover, scholars perceive accountability as a concept which is Anglo-Norman (Bovens et al., 
2008; Dubnick, 2002) and evocative concept that bears the image of trustworthiness, 
answerability, responsibility, and transparency (Bovens et al., 2008; Lammertink & Karlsson-
Vinkhuyzen, 2017). Also, the meaning of accountability is viewed by some scholars a normative 
that set out the standards on how public officials should be assessed while others view it as a virtue 
(Bovens, 2007a; Bovens et al., 2008; Dubnick, 2002, 2005; Koppell, 2005). The word 
accountability is been used interchangeably with the concept of “answerability, transparency, 
responsibility, blameworthiness, responsiveness, liability, obligation, enforceability and 
attributability” (Kim, 2009; Koppell, 2005). 
Additionally, Bovens (2007b), Mulgan (2003) and Pollitt (2003) also claim that the accountability 
concept is a relationship that exists between public organizations or officials who has the 
responsibility to explain afterwards justify their performance to the citizens. The citizens have the 
legal right to ask questions as well as pass judgment (Paulussen, Gill, Geib, Krieger, & 
McCormack, 2018). Hupe and Hill (2007), Kim (2009) and Dubnick (2003) also emphasized that 
the accountability promotes the performance of public officials to meet the citizen's expectation 
besides must be held accountable and answerable for failure. The demand for accountability by 
the public ensures that public officials utilize public assets and funds in a manner which is efficient 
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and effective in their provision of public goods. It also ensures that public administrators and 
officials are answerable for their stewardship of public resources and funds in the performance of 
their official's duties (Sylvester, 2013). Accountability in selected Ministries can be grouped into 
three (3) components such as vertical, horizontal and diagonal accountability (Fox, 2015; 
Lindberg, 2013). 
2.3.1 Accountability, Answerability and Enforcement. 
The role of supervision in public administration can be said to exist when there are effective 
measures of accountability such as answerability and enforceability. In a principal-agency 
relationship, the concept of accountability is embedded in two interrelated concepts. This consists 
of the concept of answerability and the concept of enforceability (Danhoundo, Nasiri, & 
Wiktorowicz, 2018; Egbon et al., 2018; Reich, 2018; Schaaf et al., 2018). The Answerability 
concept refers to the responsibility of public officials to provide information, explanation, and 
justification for their performance to inform decision making (Danhoundo et al., 2018; Schaaf et 
al., 2018). The provision of information by the agent to the principal is to enable the principal to 
use legitimate right to question and demand answers from the agent for the use of their legitimate 
right. The value of the information provided to the principal by the agent should be based on 
evidence in order to inform decision making. This is because the principal would be provided with 
enough information and evidence to demand and hold the agents responsible for their actions 
(Akpanuko & Asogwa, 2013).  
On the other hand, the concept of Enforceability connotes the imposition of sanctions on the 
actions and performance of public sector officials for their inability to explain and justify their 
actions (Danhoundo et al., 2018; Egbon et al., 2018; Reich, 2018; Schaaf et al., 2018). The 
sanctions may be positive or negative. Positive in the sense of retaining public official and negative 
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in the sense of removal of a public official from office. In a principal-agency relationship, 
enforceability is the ability of the principal who is satisfied or not satisfied with the performance 
of the agent to pass judgment. According to Danhoundo et al. (2018) and Bruen, Brugha, Kageni, 
and Wafula (2014), public officials must be responsible for their performance of governmental 
objectives estimated against various goals or set standards in a multifaceted relationship involving 
several stakeholders who have a personal stake at the selected Ministries.  
However, there are many questions that remain unanswered. For example, when is a public official 
or selected MDAs supposed to be answerable or liable for their actions and performance? The 
question is what are selected Ministries liable for and to what extent are the selected Ministries 
liable. Therefore, in every relationship of accountability, there must be clarity of the question who 
is the selected MDAs accountable to? (Christie, 2018; Maranto, 2018); what are the things the 
selected MDAs are accountable for? (Checkland et al., 2013; Ehren & Perryman, 2018; Murphy 
& O’Connell, 2017): through what processes is accountability of the selected MDAs assured 
(Murphy & O’Connell, 2017); what are the set standard that public officials and organizations 
behavior going to be judge (Murphy & O’Connell, 2017); and the potential consequence of what 
Selected MDAs going to face when they breach the vertical accountability standards (Kim, 2009; 
Mashaw, 2006; Mulgan, 2004, 2008; Murphy & O’Connell, 2017).  
2.3.2   Accountability as internal or external. 
The concept of accountability can be categorized into either ‘internal’ or ‘external’ accountability 
(Harding, 2018; Yi & Shin, 2018). Internal accountability identifies with the behaviour of an 
individual or public officials in an organization. For example, professional accountability and 
personal accountability can be categorized under internal accountability (Harding, 2018; Ramsey 
& Howlett, 2018; Scobie, 2018; Yi & Shin, 2018). Also, this kind of accountability enables 
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individuals to be answerable for their actions. On the other hand, external accountability comprises 
of “political accountability, public accountability, and managerial accountability”. External 
accountability concerns itself with exploring or surveying subordinates or organizational actions 
and decisions, and imposing sanctions (Harding, 2018; Scobie, 2018; Yi & Shin, 2018).  
2.4   Vertical Accountability.  
The vertical accountability concept facilitates an unequal relationship between two people. The 
vertical accountability mechanism enables subordinate (public officials ) to be held accountable 
by their superior (citizens) (Jacobs & Schillemans, 2019; Selaratana, 2009). Likewise, vertical 
accountability alludes to political accountability mechanism that enhances the relationship that 
exists between the citizens and government officials (Fox, 2015). Again, vertical accountability 
ensures that individual citizens and groups engage directly with government officials and duty 
bearer through direct participation. It serves as a watchdog or an oversight mechanism on the 
actions and performance of public service providers (Baroutsis, 2016; Jacobs & Schillemans, 
2019).  
Further, vertical accountability mechanisms would be effective when citizens who are supposed 
to demand accountability are aware of their right and choice and are ready and committed to 
engaging the utilization of voice and civil society organizations in the monitoring process of 
accountability. Further, vertical accountability is a concept that is significant in understanding the 
origin of ‘pro-accountability’ reformers and whether they can achieve institutional change based 
on the foundation of their power (Fox, 2015). In addition, vertical accountability is a type of 
accountability relationship which gives formal power to the public who are the forum over public 
organizations who are the actors to ensure effective and efficient performance in the utilization of 
public resources (Christensen & Lægreid, 2015; Fox, 2015).  
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Page, Stone, Bryson, and Crosby (2015) also asserted that vertical accountability denotes the 
responsiveness of public officials and organizations to the public or citizenry who have authorized 
and mandated them to hold and exercise legal and public power in order to create value for money. 
Also, vertical accountability ensures collaborative governance between citizens and their elected 
officials which facilitate the creation of public value (Bawole & Ibrahim, 2017a; Page et al., 2015).  
According to Grindle (2010), there are three ways through which vertical accountability can be 
demanded by government and public officials. These comprise of the use of elections to reward 
or punish government or public officials, the use of citizen’s voice and the use of the rights of 
citizens. All these ways of fostering accountability and answerability of public officials are 
mechanisms of vertical accountability (Grindle, 2010).  For the purpose of the study, vertical 
accountability is been used. Vertical accountability refers to the use of citizen engagement and 
participation in demanding accountability from government officials. This is to examine whether 
the selected Ministries are engaging the citizens in collaborative governance to ensure effective 
public administration.  
 
2.5   Accountability Relationship 
The accountability concept alludes to an existing relationship between two groups of individuals 
or organizations. The relationship comprises of the ‘accountor’ and ‘accountee’. The 
accountability relationship exists between selected Ministries and citizens to ensure effectiveness 
and efficiency in performance (Fox, 2015; Lægreid & Christensen, 2016; Maggetti & 
Papadopoulos, 2018). In an existing vertical accountability relationship, the accountee can either 
be an individual or public sector organization, for example, ministers and public officials. On the 
other hand, the accountor can also be a person or institutions, for instance, citizens who hold the 
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legal power or right to ensure accountability of public official and selected Ministries (Tan & 
Egan, 2018). 
The accountee who are the public officials or selected Ministries have been given the legitimate 
power or authority by the accountor or public to perform certain functions and activities on its 
behalf (Gailmard, 2012). This accountability relationship existing in the selected Ministries 
comprises of “the account” and “the holding to account” (Karsten, 2015). The relationship 
between the accountor and accountee can be likened to the concept of contract or agreement 
whereby the citizen performs their duties of vertical accountability by following up on the selected 
Ministries and public officials (accountee) to ensure answerability and responsibility of their 
actions and performance (Selaratana, 2009; Tan & Egan, 2018). In addition, parliament or public 
need to be illuminated by the ministers and public officials concerning his or her actions and 
performance, including answers to questions (Busuioc & Lodge, 2017; Mayne, 2017a). The 
selected Ministries and public officials answerability to the public is facilitated by the flow of 
information (Selaratana, 2009; Tan & Egan, 2018). The performance of the selected Ministries 
and officials in the sector can be observed and assessed by the public through the application of 
performance evaluation standards (Mulgan, 2002; Selaratana, 2009). The accountor has the legal 
power and right to ask the accountee questions as well as seek access to some other information 
considered vital.  
Also, selected MDAs need to comply with the existing vertical accountability norms and standards 
(Olsen, 2016; T. Schillemans, 2016; Thomann, Hupe, & Sager, 2018). The vertical accountability 
relationship enables selected Ministries and public officials to perform in public interest and 
sanctions are applied where performance is unsatisfactory (Dekker, 2016, 2018). However, several 
motives have accounted for ministers and public officials been answerable to the public. For 
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instance, most selected Ministries and public officials are accountable because of the dread of 
being called to answerability or the fear of public scrutiny and sanctions (Olsen, 2017; Widerberg 
& Pattberg, 2017). Some public officials and selected Ministries desire to satisfy the interest of 
the public as a form of enhancing and upgrading their personal career advancement (Bosse & 
Phillips, 2016).  
2.6   Types of Vertical Accountability  
2.6.1   Public Accountability. 
Public accountability has increased exponentially in recent years (Bovens et al., 2014; Busuioc & 
Lodge, 2017; Schillemans & Busuioc, 2014). The concept of public accountability in the views of 
Bovens et al. (2014) and Thomann et al. (2018) refers to accountability that centres the public 
domain”. Also, public accountability connotes the mechanism through which accountability is 
demanded of public administration by the public for the performance of official duties. In addition, 
the concept of public accountability refers to a relationship between street-level bureaucrats and 
the citizens, where the bureaucrats socially obliged to explain and justify their actions and 
performance to the citizens (Thomann et al., 2018). Public officials and administrators according 
to Tan and Egan (2018) must be answerable for how they manage public resources.  
Zumeta (2011) also emphasized that public accountability enables public officials and 
governments to be responsible to the citizenry in a democracy. Other scholars like Pache and 
Santos (2010) and Thomann et al. (2018) indicated that public accountability as a technique in 
which norms, rule, and social expectations influence the social interaction of the selected 
Ministries and officials. The term public accountability according to Selaratana (2009) is more 
informal than political accountability. Among other scholars like Pablos, Carcaba, and Lopez 
(2002) and Selaratana (2009) explained that the basis of public accountability is the citizens right 
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to know (Pablos et al., 2002; Selaratana, 2009). Public accountability according to Selaratana 
(2009) ensures answerability and responsibility of the conducts and performance of the selected 
Ministries to the public.  
2.6.2   Political Accountability. 
Political accountability meant that political officials and authorities must be held responsible for 
their actions (Newell & Bellour, 2002; Selaratana, 2009). Political accountability denotes holding 
of politicians to account and answerability, either through a formal mechanism such as parliament 
or informal mechanism such as the media (Ferri & Zan, 2018). Also, the concept of ministerial 
accountability and parliamentary accountability was embedded in the concept of political 
accountability (Selaratana, 2009). The concept of political accountability is very significant 
because it enables politicians or political authorities to be answerable to the parliament or public 
for their performance and actions. Base on this insight, Selaratana (2009) stated that accountee 
mainly comprises of  “civil servants, politicians, cabinet members, and political parties” who are 
solely responsible to their constituents or parliament (Flinders, 2014, 2017; Romzek, 2000).  
In the parliamentary framework, political accountability chain joins public officials and authorities 
to specific department directors, who are answerable to the ministers and the cabinet at a point, to 
parliament and to the public at last (Bovens, 2007b; Selaratana, 2009; Tan & Egan, 2018). 
Moreover, in some countries, public managers are connected to representatives and political 
parties through the chain of political accountability (Selaratana, 2009). The premise of political 
accountability relationship is based on politicians or public authorities been responsive to their 
constituents (Brinkerhoff, 2001; Selaratana, 2009).  
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2.6.3   Administrative Accountability. 
Administrative accountability also known as managerial accountability is another type of 
accountability. However, a few researchers utilize the term administrative accountability rather 
(Mashaw, 2006; Selaratana, 2009). Administrative accountability refers to managers of public 
organizations accounting for their conduct in connection with objectives and responsibility 
specified by “ministers and parliament” (Tan & Egan, 2018). The centrality of administrative 
accountability in public administration is that it is based on the process (Stewart, 1984; Tan & 
Egan, 2018) and outcome (Broadbent & Laughlin, 2013; Lee, 2008; Tan & Egan, 2018). This is 
seen regularly in a hierarchical relationship between superior who is the Director and subordinates 
who are the workers at the selected Ministries (Bovens, 2005; Mashaw, 2006; Selaratana, 2009).  
Accounting administratively refers to public administrators been answerable and responsible for 
their actions and performance based on the performance evaluation criteria (Selaratana, 2009). 
Administrative accountability according to Selaratana (2009) is categorized into three types. These 
include “fiscal/regularity accountability, process/efficiency accountability, and 
program/effectiveness accountability.” The various categories of administrative accountability are 
to foster efficient and effective utilization of the public resource. Some scholars have stated that 
the demand for “accounting information and financial reports” are significant apparatuses to 
evaluate how the resources of the citizens are utilized by public administrators and organizations 
and the extent to which they are successful (Behn, 2001; Selaratana, 2009).  
2.6.4   Professional Accountability. 
Professional accountability denotes standards set by professional bodies to control the activities 
and performance of public administrators who belong to these associations (Sinclair, 1995; Tan & 
Egan, 2018). Professional accountability is based on accepted rules and standards which regulates 
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the conduct and performance of public officials (Dias & Maynard-Moody, 2006; Thomann et al., 
2018; Tummers, 2012).  Public administrators ought to be answerable to an independent expert 
group of which they are members to regulate their conduct and performance. Further, professional 
accountability becomes significant when the legislature is managing complex issues that need 
professional expertise and skills (Hupe & Hill, 2007; Mashaw, 2005; Thomann et al., 2018). In 
fact, the level of control in professional accountability is what makes it separate from 
organizational or bureaucratic accountability. The level of control in professional accountability 
is low as compared to bureaucratic accountability (Selaratana, 2009).  
According to Thomann et al. (2018), professional accountability exerts pressure on political 
officials and public administrators to be answerable and responsible for their actions to the 
professional group and experts. Also, it enables the selected Ministries who are members of the 
professional peers and association to adopt the collective management practices at the selected 
Ministries (Hupe & Hill, 2007; Mashaw, 2005; Thomann et al., 2018). As a member of the 
professional body, public officials and administrators adhere to strict professional norms and 
values which guides the professional community (Thomann et al., 2018; Tummers, Vermeeren, 
Steijn, & Bekkers, 2012).  
2.6.5   Social accountability.  
Social accountability according to Danhoundo et al. (2018) is the process of citizen participation 
and engagement whereby citizens hold politicians, policymakers, and public officials accountable 
for the provision of public service. Social accountability is necessary to facilitate civic engagement 
whereby the general public or citizens and civil society organizations have either direct or indirect 
access to participate in the governance process in order to demand accountability (Danhoundo et 
al., 2018; Fox, 2015). Scholars like Byrkjeflot, Christensen, and Lægreid (2014) explained that 
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social accountability originates as a result of lack of government trust and the proliferation of 
stakeholders interest in the governance process. Social accountability put pressure on the selected 
Ministries to account their activities and performance to the general public, stakeholders, interest 
groups via public reporting, public hearing (Christensen & Lægreid, 2015). Social accountability 
in the public sector helps to improve organizational performance through citizens responsiveness, 
participation, and engagement (Fox, 2015).  
This was affirmed by Nisbett, Ahmed, Deshpande, and Feruglio (2017), Gaventa and McGee 
(2013b) and Joshi and Houtzager (2012) saying that social accountability creates the enabling 
environment for citizen engagement and participation in the decision-making process, thereby 
serving as a watchdog to demand accountability. In addition, social accountability refers to citizen 
involvement in the work of government to ensure that it reflects the opinions of the constituent 
and the allocation of resources reflect the needs of the constituents. This will ensure governments 
are more responsive, efficient, transparent and accountable to the constituents (Brinkerhoff & 
Wetterberg, 2016; Fox, 2015). 
2.6.6   Personal Accountability. 
Personal accountability denotes the decision of public officials to be answerable or accountable 
for their conduct and behaviour in a manner that proves loyal to their personal ethical and moral 
values (Tan & Egan, 2018). Personal accountability consists of public officials having respect, 
integrity, and dignity for themselves as human beings in order to conduct and perform their official 
duties in a way that recognizes the answerability and responsibility for their actions that affect the 
public interest (Selaratana, 2009). Also, personal accountability enables individual public 
administrators to be held answerable for their conducts and actions that affect other administrators 
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and the public as a whole (Selaratana, 2009). Also, this accountability type focuses on the 
responsibility of the personal ethics of public administrators (Axworthy, 2005; Selaratana, 2009).  
 
2.7   Tools of Vertical Accountability 
This study identifies some of the tools used in promoting effective vertical accountability. These 
tools comprise of stakeholder consultations, public expenditure tracking survey, budget disclosure 
and participation, public hearing, media, and internal audit.  
2.7.1   Stakeholder consultation.  
In democratic accountability, one of the main pillars stakeholder consultation or participation. 
Stakeholder participation is also known as stakeholder engagement. The stakeholder consultation 
is the involvement of citizens and other stakeholders in the process of planning and evaluation of 
government activities. One of the effective means of holding public officials accountable is 
through stakeholder consultation (Relly, 2011; Relly & Pakanati, 2018). The interest of citizens 
should be the focus in ensuring vertical accountability at the selected Ministries. The participation 
of stakeholders is an effective and efficient mechanism to aggregate the needs and interest of the 
citizens in decision making. This is to give stakeholders the opportunity to input their needs and 
interest in the decision-making process (Blagescu, de Las Casas, & Lloyd, 2005). The 
accountability demand in a principal-agent relationship enables the principal (citizens) to engage 
in the planning, monitoring and evaluation process of government policies and programs executed 
by the agents (public officials) (Bousquet, Thindwa, Felicio, & Grandvoinnet, 2012; Brinkerhoff 
& Wetterberg, 2016).  
The essence of stakeholder consultation and participation is to make the selected Ministries more 
inclusive to facilitate effective stakeholder participation of the activities to curb nepotism, 
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patronage, clientelism, and corruption. The stakeholder involvement and consultation in vertical 
accountability ensures effective utilization of public resources and enables public officials to be 
held accountable by the citizens (Bovens, 2006). Effective participation of vertical accountability 
process ensures the active involvement of stakeholders in the planning, implementation of the 
government budget, policies and programs as well as the establishment of a standard of 
performance (Ahenkan, Bawole, & Domfeh, 2013; Boex & Simatupang, 2015). 
Schneider and Baquero (2006) piloted a study on citizen involvement in the process of budgetary 
planning, implementation and monitoring and evaluation, evidence from Porto Alegre. The study 
revealed that the oversight responsibility role performed by citizens increased the revenue 
generated. Also, it was found in India that civil society involvement in the budgetary process of 
review and analysis of expenditure budgeted has enhanced government information among the 
selected Ministries (Ahmad, 2008; Thindwa, 2006). Even though vertical accountability is 
enhanced by stakeholder participation, it is however hindered by lack of effective civil society, 
political will, lack of enabling environment and inability of citizens to effectively contribute to 
decision making (Schaeffer & Yilmaz, 2008).  
2.7.2   Expenditure Tracking Survey. 
Expenditure Tracking Survey is one of the effective vertical accountability mechanism to demand 
accountability from the selected MDAs officials. It refers to the process adopted by citizens as 
well as civil society organizations to monitor and track government use of budgeted revenue and 
resources in the performance and in addition how public goods are delivered (Malena & Forster, 
2004; Malena & McNeil, 2010). The budget expenditure tracking is a mechanism adopted by 
citizens and civil society organizations in tracking and monitoring how revenues and resources of 
the public stipulated in the budget are utilized by the selected Ministries in the conduct of their 
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public duties. The practice of public expenditure tracking enables citizens and in addition, civil 
society groups to be informed about how much budget revenue is allocated to a government 
program or project and the actual amount budget expenditure spent and also the outcome of 
spending the budget. It enables citizens in addition to civil society organizations to find out 
whether the government has reached their target in the execution of policies, programs, and 
projects and whether the budgetary allocation has been used for the intended purpose. Further,  
citizens and civil society groups through expenditure discover leakages in the usage of public 
finance (Malena & McNeil, 2010; Rahman, 2018).  
 Recently, there is the development of skills and capacity of citizens by civil society to enable 
them to question government policy formulations. The expenditure tracking or tracking of the 
budget is done by comparing the input data and data that is publicly disseminated. According to 
Boex and Simatupang (2015), lack of information or right to information has rendered civil society 
organizations less effective in ensuring expenditure tracking. In a principal-agent relationship, 
information asymmetry or irregularities is a critical challenge in demanding vertical accountability 
(Brooke, 2009; Relly, 2011). For effective vertical accountability, government officials in the 
selected Ministries must provide the citizens with relevant information on budget planning and 
implementation to demand answerability and accountability for their actions and performance 
(Boex & Simatupang, 2015). Public expenditure tracking is very significant because the livelihood 
of the citizens or the entire population is dependent on public resources. This helps to curb the 
misuse and misappropriation of public resources by the government. 
2.7.3   Budget Disclosure, Transparency and Participation. 
One of the effective ways to hold politicians and public administrators accountability in a vertical 
accountability relationship is budget disclosure, transparency, and participation (Relly, 2011). The 
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budget disclosure, transparency, and participation enable citizens, civil society organization, 
government officials and political parties all to participate in the preparation and planning of the 
budget in order to make informed decision or judgment (De Renzio & Masud, 2011; Ríos, Bastida, 
& Benito, 2016). In a principal-agent relationship, the citizens (principal) demand accountability 
from politicians and public administrators (agent) by participating in the budget planning, 
execution and appraisal process of the programs and policies of the government (Brinkerhoff & 
Wetterberg, 2016; Harrison & Sayogo, 2013, 2014).  
The budget disclosure, transparency, and participation make the process of the selected Ministries 
more inclusive through the effective participation of multiple stakeholders to reduce the 
prevalence of clientelism, corruption and the capture of power by the elite (Brinkerhoff & 
Wetterberg, 2016; Fox, 2015). The engagement of citizens and civil society organization in the 
budget disclosure, transparency, and participation helps in contributing in raising the awareness 
of issues of citizens concern and helps in solving these issues (Ongaro & Van Thiel, 2018). The 
direct participation of citizens in the open forum budgetary process ensure effective budget 
allocation, management and monitoring of the budget expenditure (Chowdhury, 2017). 
Participatory budgeting enables the concerns and suggestions of the citizens to be inculcated in 
the budget. This is significant because it empowers the citizens to influence the decision making 
of government officials that have a direct bearing on the citizens and also enables public officials 
to allocate part of the budget to the poor and marginalized society in order to promote equity and 
democracy.  
The existence of institutions such as World Bank in addition to United Nation has provided enough 
evidence as well as support for participatory budgeting for citizens and stakeholders as a 
mechanism to ensure that the expenditures of the budget reflect the actual and policy decision 
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implemented (Panday, 2017). The stakeholder involvement in budget transparency and 
participation process enables public officials to ensure judicious and efficient of the limited 
resources of the public and also give citizens the power to demand public officials answerable and 
accountable for their actions and performance (Brown, Dillard, & Hopper, 2015; Christensen & 
Grant, 2016). In participatory budgeting, there is the need for citizens and other key stakeholders 
to get actively involved to ensure effective participation and also set the standards for the conduct 
of public officials (agents or duty bearers) (Boex & Simatupang, 2015).  
Wampler (2010) and Wampler (2015) found that the effective involvement of civil society in the 
preparation and monitoring of the budget in Brazil ensured efficiency and effectiveness in the 
utilization of public resources in the health sector. The involvement of citizens in Porto Alegre in 
the budget process demonstrated that there was an increase in the revenue generated from tax 
among public officials as a result of the oversight responsibility role-play the citizens (Schneider 
& Baquero, 2006; Touchton, Wampler, & Peixoto, 2019). Studies from India also postulated that 
taking part of citizens and civil society organizations in reviewing and analyzing the budgeted 
revenue and expenditure has enhanced government information in the selected Ministries 
(Chowdhury, 2017). Although, vertical accountability is enhanced by budget transparency and 
participation, it is however limited by the ineffectiveness of civil society groups, lack of political 
will, unavailability of the enabling environment and inability of citizens to effectively contribute 
to decision making (Colenbrander, Dodman, & Mitlin, 2018; Schaeffer & Yilmaz, 2008). 
2.7.4   Public Hearing. 
Public Hearing refers to a formal meeting through which civil society organizations and citizens 
engage public officials at the selected Ministries in democratic governance. In a principal-agent 
relationship, public hearing enables public officials to provide relevant information to the citizens 
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upon which they demand accountability and answerability of the use of the public resource. In 
vertical accountability, public hearing serves as a follow-up mechanism in ensuring accountability. 
This enables citizens to exercise veto power over the decisions making government officials. It 
enables the views of the public to be heard on issues and actions proposed by the government. The 
ultimate goal of the public hearing is to strengthen vertical accountability by making sure that the 
right and voices of ordinary citizens are been heard. For instance, the conduct of a public hearing 
in Rajsamand in India which was held by MKSS whereby the spending of government are 
reviewed and relevant information is provided to the public to reflect on the relationship between 
the actual expenditure and stated the amount in the budget of public officials. This foster 
transparency as well as accountability through citizens involvement (Agrawal & Nair, 2018; Goetz 
& Jenkins, 2001).  
According to Bawole (2013) public hearing foster government accountability, however, it is 
limited by some factors such as time, resource, language and ability of the participant to 
comprehend the technical aspect of issues that are discussed in the process of the public hearing. 
A public hearing is a vertical accountability tool that ensures that citizens receiving public services 
meet face-to-face with public officials providing these public services to facilitate questions and 
answers on matters that interest the public. In the vertical accountability relationship, the citizens 
and other key stakeholders can put forward their issues, problems, and interest to the public official 
delivering the public service. This is done to express their grievances in relation to the delivery of 
public services by the agents in addition to providing possible measures to improve the situation. 
The feedback enlightens public officials on how efficient as well as effective they are in the 
provision of public service to the general public. In effect, it enables frontline service providers to 
the accountable to the citizens through increasing transparency and right to information. Further, 
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public hearing enables holders of public positions and frontline bureaucrats to be accountable and 
transparent to stakeholders in whatever they do. This is an effective means of enhancing social 
accountability (Fox, 2015). 
In a principal-agency relationship, to ensure effective government accountability, public officials 
(agents) are mandated to deliver a clear, timely and in addition relevant budgetary information on 
planning, implementation and evaluation to the citizens (principal) to enables the citizens hold 
them answerable and accountable for the budget execution (Boex & Simatupang, 2015). Public 
hearing enables social or public auditors to track how public funds or resources are utilized by 
public officials to promote effectiveness and efficiency in its utilization. This is done through 
scrutinizing of budget activities to reconcile budget amount with the actual amount spent on the 
budget execution. Social audit is used by institutions of government to evaluate and monitor the 
activities, plans, policies, and programs of government on citizens. Studies have found that there 
was the usage of citizen report cards in Uganda to track the utilization of budgeted revenue by 
providing government information. This ensured vertical accountability of government officials 
as well as granted the citizens the voice to influence the decision making of public officials 
(Gaventa & McGee, 2013b; Joshi, 2013). In the Philippines, there was the usage of citizen’s 
charter by civil society groups to guarantee fairness as well as quality in the delivery of public 
service by government and public officials (Abbo & Kura, 2018; Perante-Calina & Brillantes Jr, 
2018). 
2.7.5   Performance Monitoring and Evaluation.  
Performance monitoring in addition to evaluation are two different things but they also 
complement each other in one way or the other (Mudeme, 2017). The implementation of 
performance monitoring, as well as evaluation by citizens, is to avoid the misappropriation and 
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misapplication of public funds and resources and any other corruption practices existing among 
government officials (Mayne, 2017a, 2017b). During the evaluation of the actions of public 
officials, the information gathered is reported to the appropriate authorities through a mechanism 
such as a website, media, meetings, and forums. The essence of performance monitoring and 
evaluation is to increase the standards of performance and also to evaluate whether the actual 
performance complies with the set standard (Aguinis, 2009; Mayne, 2017a). Performance 
monitoring and evaluation is used by citizens and other stakeholders to evaluate the performance 
of government programs, projects and policies to determine how effective and efficient they were 
discharged through feedback reported (Mayne, 2017b; Newcomer, Hatry, & Wholey, 2015).  
According to Mayne (2017b) monitoring and evaluation enable citizens and civil society groups 
to demand accountability through the use of voice and also help manage effectively conflict of 
interest. For instance, in Sri Lanka, vertical accountability enabled the citizens to engage in 
monitoring and evaluation with the usage of community report cards to assess the conduct of 
public sector institutions against the set standard (Fox, 2015; Sivagnanasothy, 2007).  
2.7.6   Internal Auditing. 
Asiedu and Deffor (2017a) stated that effective internal audit is necessary for facilitating vertical 
accountability among managers and public administrators. The institution of the Internal Audit 
Agency Act, 2003 (Act 658) was used as a tool to combat managerial corruption within 
organizations in the public sector and also as a means of fostering accountability. Again, the 
effectiveness of the internal audit promotes accountability and financial discipline in the public 
sector. The independence of the internal audit department within public administration and 
organizations ensures strict adherence to rules, regulations, and laws of public sector auditing 
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which is very significant in facilitating effective and efficient accountability practices within these 
organizations (Asiedu & Deffor, 2017b).  
Scholars like Chang, Chen, Cheng, and Chi (2019) also asserted that internal audit function in 
public organizations aids management in the selected Ministries to improve and control their 
operations, compliance, and reporting of actions and performance. Further, the internal audit unit 
in public administration assists management in fostering corporate governance (Chang et al., 
2019). Among other scholars like Asiedu and Deffor (2017a) and Halbouni (2015) emphasized 
that effective internal auditor is necessary to facilitate proper vertical accountability at the selected 
Ministries and also to prevent, detect, report and investigate into maladministration cases such as 
fraud. Internal auditing has been argued by Asiedu and Deffor (2017a) as a panacea for fighting 
corruption and maladministration in organizations at the selected Ministries in order to strengthen 
and complement vertical accountability. The establishment of internal auditors at the selected 
Ministries serves as a tool to identify administrative corruption and unethical practices existing 
within these organization in the public sector.  
Scholars like Alawattage and Azure (2019) also postulated that internal auditing enhances both 
vertical accountability, checks and balances and transparency of the financial transaction of 
organizations at the selected Ministries. Moreover, to ensure effective and efficient vertical 
accountability, there must be the establishment of independent internal auditors with the requisite 
resources to function effectively and efficiently as an external auditor to public sector 
organization. This is because the internal auditors reveal all irregularities existing at the selected 
Ministries. The internal auditors conduct special auditing function in the selected Ministries where 
they suspect funds have been mismanaged (Oshionebo, 2018). 
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2.7.7   Media. 
Jacobs and Schillemans (2019) postulated that the media assumes an indirect responsibility in 
facilitating vertical accountability at the selected Ministries. The mass media engages in vertical 
accountability process by stimulating citizens to reflect through the behaviour of public sector 
officials and organizations and also by reporting these behaviours as an independent forum. 
Recently, the media has become a scrutinizer of the actions and performance of organizations in 
the public sector to ensure accountability within these institutions and selected Ministries 
(Bertrand, 2018; Jacobs & Wonneberger, 2017). The media is an informal forum that demands 
accountability from politicians and public administrators (Jacobs & Schillemans, 2019). As well 
as serves as a relevant tool in strengthening good governance and accountability process at the 
selected Ministries (Fredriksson & Pallas, 2016). Also, the media is a significant tool that triggers 
and amplifies formal accountability at the selected Ministries (Jacobs & Schillemans, 2019).  
Among other scholars like Jacobs and Schillemans (2019) and Norris (2014) also postulated that 
media serves as a watchdog over the activities of the selected Ministries in the public sector. The 
mass media as an indirect forum serves as a watchdog to public administrators to ensure an 
effective and efficient, democratic and quality system of accountability at the selected Ministries 
through scrutiny, criticism and reporting of unethical behaviour of politicians, officials and public 
administrators (Bertrand, 2018). 
 
2.8   Facilitators of Effective Vertical Accountability  
The study revealed some factors that would enhance effective vertical accountability in the 
selected Ministries. These factors comprise of Right to Information, Disclosure of Financial 
Income, Assets, and Interest, Merit-Based recruitment, Proper Record Management Based, 
Performance-Based Evaluation, Training and Development and in addition Ethical Leadership.  
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2.8.1   Right to Information.  
The Right to information known as RTI enables the populace to have access to information held 
on by officials of the government in order to demand responsibility and answerability of the 
actions and performance of the selected Ministries and also ensure the effective process of auditing 
activities of government (Fox, 2007; Ghosh, 2018). Also, the RTI is a democratic means of 
fostering transparency and answerability of political leaders and public administrators 
(Brunnschweiler, Edjekumhene, & Lujala, 2019; Lourenço, 2015). According to Sharma (2015), 
the RTI  deepens democracy as well as good governance at the selected Ministries by ensuring 
that citizens have access to information controlled by public authorities or officials at the selected 
Ministries to demand answerability and accountability. Also, Halachmi and Greiling (2013) 
asserted that the RTI ensures the pro-activeness of citizens in the transition from been govern to 
governance. This is because the actions and performance of public are accessible by the public to 
demand answerability and responsibility. 
 Again, RTI helps to increase citizen’s awareness of their entitlement in order to demand 
accountability (Joshi, 2013). Also, RTI promotes the initiative of good governance at the selected 
Ministries (da Cruz, Tavares, Marques, Jorge, & de Sousa, 2016; Meijer, 2015) and deepen the 
principles of democracy and annihilate corruption in order to ensure the revenues from the taxes 
are efficiently used and accounted (Adu, Dube, & Adjei, 2016; Alom, 2018; Calland & Bentley, 
2013). Among other scholars like Gosh (2018) in his research on how RTI can deepen 
accountability and democracy in India asserted that, right to information build and strengthen 
accountability through transparency, thereby serving as a bedrock for deepening democracy. The 
RTI empowers citizens, CSO and NGOs to either demand accountability or bargain with power 
holders.  
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2.8.2   Disclosure of Financial Income, Assets, and Interest.  
Vargas and Schlutz (2016) piloted research on the influence of financial disclosure of income, 
assets, and interest of public officials on the level of corruption at the national level. The study 
discovered using a quantitative design that financial disclosure of income, assets, and interest is 
an effective and powerful vertical accountability mechanism to prevent the misuse of public 
authority and office by officials, and in addition aid in the prosecution of corrupt officials as well 
as create a culture of accountability and scrutiny to curb corruption. Among other scholars, Rossi, 
Pop, and Berger (2017a) also conducted a study on how to ensure effective disclosure of financial 
income, assets, and interest by public officials. The study outcome demonstrated that financial 
disclosure of income, assets, and interest is a significant and vital element of transparency.  
Vargas and Schlutz (2016) explained that financial disclosure of income, assets, and interest by 
public officials and politicians at the selected Ministries serves as a point of review for verification 
of any irregularities when suspicion is raised about the income, assets and conflict of interest of 
public officials. Also, the declaration of the acceptance of gifts in the gift policy and interest in 
decision making prevents conflict of interest to enhance effective vertical accountability (Rossi et 
al., 2017a). Scholars like Masruki, Hussainey, and Aly (2018) also conducted research on 
developing a quality and quantity index of disclosing accountability in Malaysia. The study found 
that the disclosure of both quality and quantity financial information about income, assets, and 
interest enhances effective and efficient vertical accountability and financial report by public 
officials.  
Further, the financial disclosure of income, assets, and interest by the selected Ministries helps to 
prevent and expose the incidence of financial loss, corruption, fraud, theft and unethical behaviour 
existing in the selected Ministries. Also, financial disclosure of income, assets, and interest 
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prevents and reports voluntary donation by officials in the selected Ministries (McDonnell & 
Rutherford, 2019). Scholars like Mungiu-Pippidi and Dadašov (2017) also conducted a study on 
public integrity as an anti-corruption measure or law. The findings of the study revealed that 
financial transparency and disclosure of income, assets, and interest is very significant in 
enhancing the integrity of public officials, effective anti-corruption measures to curb corruption 
at the selected Ministries. 
2.8.3   Merit-Based Recruitment. 
Research has shown that merit-based recruitment facilitates less corruption and greater 
accountability whiles the politicization of it leads to greater corruption in organizations at the 
selected Ministries (Meyer‐ Sahling & Mikkelsen, 2016). Dahlström, Lapuente, and Teorell 
(2012) conducted a study on meritocratization as a deterrent for corruption across fifty-two 
countries. Using a survey with 520 public administration experts, results from the survey 
empirically shows that, meritocratic recruitment of public officials reduces corruption in addition 
to facilitate accountability at the selected Ministries (Jelenic, 2019). Also, findings depict that 
promotion and appointment based on merit or competitive public official examination have an 
important positive influence on employee accountability (Dahlström et al., 2012).  
This was affirmed by Egeberg, Gornitzka, and Trondal (2017) in their research on how merit-
based recruitment boost governance in the European Union using quantitative data. The results 
from the regressional analysis show that the practice of merit-based recruitment in the selected 
Ministries is significant in curbing corruption, enhancing performance and good governance at the 
selected Ministries. On the other hand, it was discovered that lack of merit-based recruitment 
practices hinders accountability and performance at the selected Ministries (Egeberg et al., 2017).  
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Scholars like Cortázar, Fuenzalida, and Lafuente (2016) conducted exploratory research on how 
the selection of public managers through merit-based would enhance public sector performance. 
Evidence from the qualitative studies shows that merit-based recruitment and appointment of 
managers in the public sector would ensure better performance and accountability of public 
officials. The findings from both Chile and Peru shows that the merit-based selection of public 
managers will foster a strong commitment to responsibility as well as vertical accountability 
practices (Cortázar et al., 2016). Among other scholars like Meyer‐ Sahling and Mikkelsen (2018) 
also stated that the conduct of merit-based recruitment and competitive examination among public 
officials enable them to be concern about their reputations which in effect leads to greater 
adherence to vertical accountability mechanisms.  
2.8.4   Proper Records Management. 
There should be the existence of proper record management at the selected Ministries. Thus, 
vertical accountability will be a nuisance if proper records management measures are not put in 
place to crosscheck and reconcile events, facts, and figures (Appau & Anku-Tsede, 2015; de 
Mingo & Cerrillo-i-Martínez, 2018). The existence of effective record management at the selected 
Ministries could facilitate citizen’s right, transparency, trust and accountability in government and 
public sector institutions (Appau & Anku-Tsede, 2015). Also, proper management of records will 
curb corruption, boost the integrity of public officials, and in addition serves as an effective 
oversight mechanism for every financial transaction.  
Further, Appau and Anku-Tsede (2015) argued that the facilitation of proper record keeping by 
public officials and the minister is significant in enhancing good governance and accountability. 
It also fosters the capacity of public organizations and selected Ministries to formulate, implement 
and sustain policies. The records of the selected Ministries have not been properly kept due to lack 
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of compliance with the Public Record and Archives Administration Act, 1997, (Act 535). The 
availability of proper record keeping will save the selected Ministries from making double 
payment for transactions as stipulated by the commission (Appau & Anku-Tsede, 2015).  
2.8.5   Performance-Based Evaluation.  
Kearney (2018) conducted a study on the management, motivation, and evaluation of the conduct 
of public officials. The study revealed that the performance-based evaluation system has a 
substantial influence on the management as well as the performance of officials in public 
administration which will precipitate vertical accountability. In addition, Van Dooren, Bouckaert, 
and Halligan (2015) affirm that performance-based evaluation serves as a catalyst for promoting 
effective and efficient public reforms in addition to vertical accountability at the selected 
Ministries. 
 Scholars like Kim and Holzer (2016) has also asserted that performance-based evaluation is a 
significant management tool for measuring the job performance of public officials and selected 
Ministries in order to classify decision on personnel such as to promote, demote, as well as 
retention. Also, performance-based evaluation in public administration enables public servants to 
be rated for their performance and conduct in order to demand accountability of the resources of 
the public entrusted into their custody (Kim & Holzer, 2016). Performance-based monitoring and 
evaluation are significant to ensure effective and efficient implementation of the performance-
based evaluation system to promote vertical accountable practices and value for money (Bawole, 
Hossain, Domfeh, Bukari, & Sanyare, 2013; Bawole & Ibrahim, 2017a).  
Among others like Asare and Prempeh (2016) explained that value-for-money caused by 
performance appraisal facilitates competitiveness, efficiency, professionalism, transparency, and 
accountability in public procurement at the selected Ministries. Scholars like Bawole and Ibrahim 
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(2017b) indicated that the selected Ministries seeking Value for Money will facilitate vertical 
accountability and in addition enhance performance. Also, the study found that compliance with 
value-for-money audit due to performance appraisal facilitates accountability, effectiveness, and 
efficiency in resources utilization by the selected Ministries (Bawole & Ibrahim, 2017b). This was 
affirmed by Adusei and Awunyo-Vitor (2015) and Ferry and Murphy (2018a) that vertical 
accountability promotes transparency and accountability in addition to facilitating Value for 
Money at the selected Ministries due to the conduct of appraisal system. 
2.8.6   Training and Development.  
Cohen (2017) conducted a study on employee training and development. The study demonstrated 
that the training and development of employees in the public sector would change their behaviour 
and attitudes to be more answerable and accountable. Scholars like Lee and Suh (2018) conducted 
a study on managerial training and development programs for executive directors. The results of 
the finding indicate that training and development of public sector officials are significant in 
preventing leadership deficit, promoting performance and accountability in the public sector.  
de Francisco Shapovalova, Meguid, and Campbell (2015) conducted a study on how health 
workers are influenced by training and development. The study revealed that employees are 
influenced by training and development to promote performance as well as accountability in the 
execution of their duties. Obisi (2011) piloted a study on training and development in Nigerian 
public organizations. It was found that training and development of employees at the selected 
Ministries will equip them with the requisite skills to enhance performance, value-for-money and 
in addition promote accountability. Other scholars like Jehanzeb and Bashir (2013) also 
discovered that training and development of employees ensure performance, professionalism, and 
accountability in the discharge of their duties. 
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2.8.7   Ethical Leadership. 
Shapiro and Stefkovich (2016) in their book on how ethical leadership affects decision making in 
education asserted that leadership at the selected Ministries is significant in ensuring that ethical 
codes of conducts and professional ethics in the public sector or public administration are been 
adhered or comply to in the performance of public duties. Also, ensuring ethical leadership in 
public organizations would set the precedents and compliance to vertical accountability 
mechanism and practices existing within the selected Ministries (Aziz et al., 2015; Shapiro & 
Stefkovich, 2016). Scholars like Ehrich, Harris, Klenowski, Smeed, and Spina (2015) also 
conducted a study on the centrality of ethical leadership. The findings of the study using semi-
structured interviews show that ethical leadership is very important in order to ensure increasing 
performance-driven accountability in the selected Ministries within the public sector.  
Among other scholars like Xu, Loi, and Ngo (2016) also conducted research on the relationship 
between the behaviour of ethical leadership and the perception of justice by employees. The 
findings of the study demonstrate that ethical leaders are moral agents who would influence the 
behaviour of employees in the public sector to adhere and comply with accountability practices 
and ethical standards existing at the selected Ministries. Again, ethical leadership in organizations 
in the selected Ministries would affect the behaviour of public administrators and employees at 
the selected Ministries to learn and act ethically in the performance of their professional duties. In 
addition, ethical leadership has been argued to influence self-accountability of public officials 
within public administration (Zhang, Chen, & Liu, 2016). Further, leaders who exhibit ethics at 
the workplace demonstrates high ethical values and norms, integrity, trust and build a reputation 
which leads to ensuring that employees in the public sector abide by the code of ethics that governs 
the public sector (Aziz et al., 2015). However, Menzel (2014) in his book on the ethical 
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management of public found that an unethical way of conducting public service hinders the 
professionalization and accountability of public service providers in public administration 
(Menzel, 2014).  
 
2.9   Limitations to Effective Vertical Accountability  
The study found that the limitations to effective vertical accountability comprises of corruption, 
nepotism, patronage, and clientelism as well as conflict of interest. In addition, weakness in 
constitutional practice and politicization, lack of resource and weak accountability and complaint 
mechanism were some of the limitations of effective vertical accountability. 
2.9.1   Corruption.  
Fukuyama (2018) in his studies on the phenomenon of corruption within public sector organization 
discovered that corruption has enabled bureaucrats and politicians to channel public resources and 
funds meant for the public good for their personal gain which restricts accountability practices at 
the selected Ministries. Corruption leads to the breach of public procurement laws, 
misappropriation of public funds and bribery which would limit vertical accountability at the 
selected Ministries (Ijewereme, 2015; Mahmood, 2010; Osei-Tutu, Badu, & Owusu-Manu, 2010). 
Other scholars like Damoah, Akwei, Amoako, and Botchie (2018) also affirmed in their studies 
that, corrupt practices such as bribery, extortion, facilitation of payments, embezzlement, fraud, 
and rent-seeking restricts vertical accountability at the selected Ministries.  
On the other hand, Schatz (2013) also argued that corruption tends to weaken social and vertical 
accountability mechanism which is important to promoting good governance practices in public 
administration. The high prevalence of corrupt practices in the public sector has weakened internal 
and external accountability mechanism at the selected Ministries (Schatz, 2013). Some scholars 
like Rose-Ackerman and Palifka (2016) in their book on causes, consequence and reforms 
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corruption and government argued that, corrupt practices such as bribery, extortion, exchange of 
favours, nepotism, cronyism, judicial fraud, accounting fraud, electoral fraud, and public service 
fraud by government and public officials causes inefficiencies and ineffectiveness in public 
service provision. Also, the abuse of public offices by officials for personal gain, embezzlement, 
misappropriation, and misapplication of government has placed a limitation on the accountability 
measures at the selected Ministries. 
Damoah et al. (2018) in their studies on corruption as a major cause of government project failure 
in developing countries, evidence from Ghana. The results from the studies using qualitative data 
analysis, with a sample size of 30 participants who were purposively chosen shows that, corruption 
is a major cause of the failure of most government projects. The authors further asserted that 
corruption has led to the abandoning of government projects as a result of partisan politics 
(Damoah et al., 2018). Also, the demand for bribes and extortion from the public by government 
officials for their personal gain has undermined accountability practices within these selected 
Ministries. Further, it was found that government and political officials engage the services of 
middlemen known as “Goro Boys” who demands facilitation of payment before conducting public 
service which limits vertical accountability at the selected Ministries (Damoah et al., 2018). 
2.9.2   Patronage, Nepotism, and Clientelism.   
Appiah and Abdulai (2017) in their research on how competitive patron-client system influences 
the public sector organization, evidence from Ghana, discovered that there is the existence of 
clientelism at the selected Ministries. They further asserted that competitive clientelist system at 
the selected Ministries in Ghana has undermined its effectiveness. In other words, it prevent 
government and public official at the selected Ministries from been held accountable for their 
actions and performance (Appiah & Abdulai, 2017).  
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Others scholars like Hirvi and Whitfield (2015) also affirm in their studies on the politics of public 
service delivery, using the Ghana Urban Water Sector as a case study. The findings of the study 
demonstrate that there are networks of political interference and informal practices existing in the 
public sector of Ghana would undermine greater accountability and commitment to work. They 
further asserted that the existence of the competitive political settlement and informal practices at 
the selected Ministries would promote corruption, personal gains, favouritism, and lack of 
adherence to the public sector laws (Hirvi & Whitfield, 2015).  
Among scholars Hopper (2017) and Lassou (2017) also re-affirmed that existence of patronage, 
clientelist system and political settlement at the selected Ministries would undermined good 
governance, public sector reforms, and development leading corrupt practices in the selected 
Ministries. It has also prevented ensuring that recruitment and promotion are based on merit which 
is necessary to foster efficiency and effectiveness at the selected Ministries. This was affirmed in 
the studies of Appiah and Abdulai (2017) that the politicization of bureaucracy, creation of 
informal networks and the adoption of patronage system during recruitment, selection, and 
appointment of public officials could undermine the practice of accountability at the selected 
Ministries. This in effect is the cause of public sector corruption. This is because the establishment 
of clientelist and patronage system could promoted favouritism in the distribution of public sector 
resources. This has served as a hindrance to accountability at the selected Ministries. In addition, 
clientelism and patronage system are some of the reasons why accountability practices and reforms 
at the selected Ministries fail (Bold, Molina, & Safir, 2017).  
2.9.3   Absence of Political Will and Commitment. 
The widespread power given to the president by the constitution as a result of the winner takes all 
system in a presidential system channels political power in the interest of the incumbent 
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government. In a presidential system of government, there is the existence of ineffectiveness 
accountability structures to hold political leaders answerable and responsible for their actions and 
performance. This leads to corruption in organizations in the public sector which serves as a barrier 
to vertical accountability (Asomah, 2019). Further, Asomah (2019) found out that the incumbent 
government in a presidential system use their political power to appoint their families, friends and 
party cadres into strategic and influential positions within the public sector because they are loyal 
to the incumbent government. As a result, the constitutional arrangement cripples the vertical 
accountability structures at the selected Ministries and has strengthened the monopoly of power 
by executives and political leaders over the control of public service and the diversion of public 
resources to serve their private interest (Asomah, 2019; Mungiu-Pippidi, 2013). 
Scholars like Yilmaz (2018) in his book on opportunities and obstacles on the presidential system 
in Turkey stated that the presidential system promotes the politicization of the selected Ministries 
in terms of recruitment, appointment, promotion, and payment of salaries which leads to 
corruption and inefficiencies at the selected Ministries. The presidential system tends to weaken 
and undermine the legislative oversight responsibility function of parliament since the constitution 
gives more power to the executives making them stronger than parliament. Among other scholars 
like Pérez-Liñán, Schmidt, and Vairo (2019) conducted a study on how presidential hegemony 
leads to democratic backsliding, evidence from Latin America. It was evident from the findings 
of the study that the high monopoly or concentration of power by the executive branch promotes 
executive-legislative deadlock leading to weak oversight responsibility by parliament over the 
activities of the executives. The monopoly of power promotes the interest of the executive branch 
of government rather than the citizens and this is referred to as democratic backsliding.  
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2.9.4   Conflict of Interest. 
In contemporary public administration, one of the key factors that have caused the declined of 
trust in government and public institutions is the prevalence of conflict of interest at the selected 
Ministries. Also, conflict of interest has caused the eroding of the public in democratic systems 
and governance (Boyce & Davids, 2009; Frederickson & Rohr, 2015). Scholars like Boyce and 
Davids (2009) have highlighted that conflict of interest is one of the unethical conduct at the 
selected Ministries service delivery which could cause a decline in the standards of public service. 
Other scholars like Soudry (2007) conducted a study on the analysis of accountability in public 
procurement. The findings of the study indicated that conflict of interest ensures that the actual 
decision taken by the agent is diverted from the decision that would ensure the maximum benefit 
of the principal. This divergence of the decision by the agent is to seek his or her personal interest 
or selfish gain. 
Across the globe, conflict of interest in civil service, public service, public institutions, and 
government-regulated corporations have affected the selected Ministries and officials in the 
delivery high integrity standard in the conduct of their duties (Boyce & Davids, 2009; 
Frederickson, 2016; Frederickson & Rohr, 2015). Other scholars like Ijewereme (2015) also 
affirms that conflict of interest ensures the awarding of a government contract to their cronies, 
personally owned companies and family members; contract kickback; and financial records 
falsification limits the degree of accountability at the selected Ministries.  
The prevalence of conflict of interest in the selected Ministries promotes nepotism, clientelism, 
patronage, and favouritism in the decision making the process of recruitment, selection, and 
promotion of public officials (Meyer‐ Sahling & Mikkelsen, 2016). Ijewereme (2015) further 
argued in his studies that, conflict of interest limit vertical accountability in the governance process 
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of public organizations. There is the usage of public office and resources by officials and top 
bureaucrats to seek their personal gains as a result of a conflict of interest. They engage in corrupt 
practices such as embezzlement, kickbacks, nepotism, looting and money laundering, 
misappropriation and misapplication of government funds which limits vertical accountability at 
the selected Ministries (Asongu, 2013; Ijewereme, 2015; Obuah, 2010; Rose-Ackerman & Palifka, 
2016).  
2.9.5   Weak Complaints Mechanism. 
The existence of weak accountability and complaints mechanisms in the selected Ministries has 
led to the prevalence of informal practice among public officials and administrators. In recent 
years, most public sector selected Ministries of developing countries are engrossed with the 
practices of informal networks and activities (Younis & Mostafa, 2017). This was affirmed by Hu 
(2017) in his studies on the effect, challenges, and issues of accountability of public servants in 
China. The findings of the study reveal that there is the prevalence of political settlement among 
public servants within the selected Ministries is as a result of the existence of weak complaint 
mechanisms been put in place. Also, the existence of weak complaints mechanisms at the selected 
Ministries could lead to information asymmetry and poor coordination of the activities at the 
selected Ministries. This could lead to public officials and administrators engaging in corrupt 
practices such gifts taking, bribery and extortion, informal payments, informal network, donations, 
personal connections and theft (Levenets, Stepurko, Pavlova, & Groot, 2019). 
Mbate (2018) however conducted a study on who bears the burden of bribery in the delivery of 
public service. The findings of the study indicate that weak complaints mechanism at the selected 
Ministries leads to bureaucratic corruption and poor delivery of public service of which the cost 
or burden is assigned to the poor. This means that weak complaints measures of accountability 
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would lead to low performance and accountability of public officials delivering these services. 
The effect of ineffectiveness and inefficiency in performance by public official duties also led to 
poverty which the poor is affected the most. The lack of effective reportage and whistleblowing 
mechanisms to check accountability in the selected Ministries have led to political corruption and 
another form of unethical behaviour among public administrators (Onyango, 2017). The existence 
of weak complaints mechanism creates collectivism and informal networks at the selected 
Ministries. This means that public officials prefer to solve unethical behaviours informally than 
passing through formal procedures (Onyango, 2017). This large power relation created by weak 
accountability and collectivism has led to accountability related problems in the selected 
Ministries (Pillay, Reddy, & Morgan, 2017). 
2.9.6   Inadequate Resources. 
McAllister, Harris, Hochwarter, Perrewé, and Ferris (2017) conducted a study on how a lack of 
resource availability affect employee work passion and job performance. The findings of the study 
revealed that inadequate resources affect the well-being and passion of employee towards work 
and in addition the performance of the employees at the selected Ministries. Scholars like Sciarra 
and Hunter (2015) conducted a study on how insufficient resource affects state responsibility. It 
was evident from the findings that, inadequate resource affects the responsibility and performance 
of the selected Ministries in the provision of public goods and service to the citizens. Romzek 
(2015) also asserted that inadequate resources have made it difficult to sanction the 
underperformance and unaccountable practices of public officials. 
Defaye et al. (2015) conducted a study on the experience of a physician on the extensiveness of 
resource scarcity on bedside rationing, evidence from Ethiopia. The results of the finding indicated 
that inadequate resources leads to unaccountable and poor performance of health workers. The 
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study indicated that this resulted in an adverse consequence of the death of some of the patients. 
There are several problems encountered by public officials due to inadequate resources. Further, 
the existence of inadequate resources affects performance accountability and self-accountability 
of public officials at the selected Ministries (Christensen & Lægreid, 2015). Other scholars have 
argued that a lot of public reforms in the public sector have failed because of a lack of political 
will and commitment to providing the relevant resource to ensure reforms success (Harris, 2012). 
Among other scholars that Ibietan (2013) revealed that inadequate resources results in the 
prevalence of the corrupt practices at the selected Ministries. 
 
2.10   Benefits of Effective Vertical Accountability  
The study found that the benefits of effective vertical accountability consists of transparency, 
trust, integrity and effective and efficient utilization of resources. 
2.10.1   Transparency. 
Alom (2018) conducted a study on proactive transparency and outward in frontline public 
bureaucracy. The findings of the study revealed that outward accountability by public bureaucrats 
promotes proactive transparency of their actions and performances. Scholars like Lourenço (2015) 
also conducted a study on the analysis of open government from the perspective of transparency 
and accountability. It is evident from the findings demonstrate that accountability at the selected 
Ministries promotes open government to ensure transparency of government actions and 
performance. This accountability at the selected Ministries ensures voluntary and transparent 
disclosure of government information, actions and performance (Ntim, Soobaroyen, & Broad, 
2017).  
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Also, Papadopoulos (2014) also asserted that accountable government and public official 
promotes interactive and open governance which foster responsiveness of government to the 
citizens. The existence of accountability in the public sector ensures citizen participation and 
engagement in decision making in a transparent and interactive manner. The involvement of 
citizens in the governance process helps to strengthen democracy and good governance 
(Papadopoulos, 2014). Ferry and Murphy (2018b) conducted a study on the financial sustainability 
of local government, evidence from England. The findings of the study indicated that the vertical 
accountability of public officials ensures transparency in the management of public finances at the 
selected Ministries.  
The openness of public finances by public officials ensures financial sustainability and value for 
money on public resources. The existence of transparency within organizations in the public sector 
ensures monitoring of the actions and performance of public administrators in an open and 
transparent way. Transparency helps to prevent the existence of information asymmetry in the 
selected Ministries which leads to all form of corrupt practices.  
2.10.2   Trust. 
Accountability in the public sector has helped in building a relationship of trust among public 
official and the citizens for the use of public resources. Mayne (2017b) conducted a study on 
monitoring the performance of official at the selected Ministries. The results of the findings 
demonstrated that accountability enables the actions and performance of public officials to be 
monitored to ensure effective and efficient use of public resources. This helps to build a 
relationship of trust between the citizens and public administrators in the utilization of public funds 
entrusted in their care. There is the existence of a relationship of trust when public officials know 
that their resources are judiciously used for their benefit and not for any other purposes. The 
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existence of a culture of accountability at the selected Ministries helps to restore trust in the 
selected Ministries by the citizenry (Dekker, 2018).  
Porumbescu (2017) also conducted a study on how to link transparency to trust in government. It 
was evident from the findings of the study that transparency leads to the trust of citizens in 
government. Since accountability ensures openness and transparency, it ensures trust since the 
voice of the citizenry are been heard through government responsiveness, involvement, and 
participation in the governance process. This was further affirmed by Porumbescu (2015) in his 
study conducted on how to use transparency to enhance responsiveness and trust in local 
governments. The findings of the study revealed that since accountability and transparency ensure 
openness of government information, actions, and performance, it sows a seed of trustworthiness 
and responsiveness in the heart of the citizenry. This is because accountability and transparency 
can be used to correct misconceptions and misperceptions about the performance of government 
which as a result of lack of information (Im, Porumbescu, & Lee, 2013; Porumbescu, 2015).  
Accountability helps to curtail any error of attribution since citizens are aware of the providers of 
public service and their demand answerability and accountability from them (Porumbescu, 2015). 
According to Buell, Porter, and Norton (2018) and Buell and Norton (2014) enhancing 
transparency and accountability in the public sector exposes government information on how they 
have contributed to the well-being of the citizens. This establishes a relationship of trust between 
the citizens and public service providers. Scholars like Worthy (2013) conducted a study on how 
transparency and accountability in the United Kingdom local government promoted trust. The 
findings uncovered interesting dynamics with respect to transparency, accountability, and trust in 
local government. The findings indicated that openness and accountableness of government 
performance and information places a heavy burden on citizens to trust the government.  
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2.10.3   Integrity. 
Soltani and Maupetit (2015)  conducted a study on the significance of organizational core values, 
integrity and accountability on corporate governance in Europe. The findings of the study 
indicated that when government officials adhered to the code of ethics and conduct governing the 
selected Ministries, it promotes vertical accountability and thereby enhancing their integrity as 
public servants. When public officials are able to justify their performance and actions in the use 
of public resource and funds, it helps to enhance public integrity of these officials since 
information about their performance is accessible (Aziz et al., 2015). The accountability of public 
officials prevents them from engaging in any fraudulent or unethical behaviour but rather enables 
them to adhere to the moral values and standards governing the selected Ministries. This helps to 
enhance the integrity of these officials at the selected Ministries. 
 Accountability ensure consistency and coherence with the professional values, personal values, 
beliefs and behaviour of a public official. Also, accountability helps to clarify any confusion 
surrounding public sector performance in order to promote leadership attribution. This helps to 
promote the integrity of ethical leaders within these organizations (Aziz et al., 2015; Bauman, 
2013). Said et al. (2015) asserted in his findings that the existence of accountability at the selected 
Ministries promotes a working culture of speed and accuracy which strengthen public confidence, 
maintain the image, credibility, and integrity of public officials. Scholars like Menzel (2016) 
conducted a study on how audit committees promote accountability. The findings of the study 
reveal that audit committees help to resolve all ethical issues existing at the selected Ministries to 
promote both the integrity of the selected Ministries and the integrity of public official. The 
compliance of the code of ethics and conduct in public sector organizations by government 
officials helps to build selected Ministries of integrity (Menzel, 2014). 
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2.10.4   Effectiveness and Efficiency.  
Mayne (2017b) conducted a study on how accountability ensures program performance, 
monitoring, and reporting. There was an interesting observation revealed by the finding that 
accountability ensures that performance information about public officials is made available and 
accessible for scrutiny. Since accountability helps to monitor and report irregularities in the 
performance of public officials, they ensure the effective and efficient utilization of public 
resources and fund in order to avoid public criticism and scolding. Also, since the actions and 
performance of public officials are assessed to ensure answerability and accountability, it 
promotes efficiency, effectiveness, and value for money in the utilization of public resources and 
funds (Perrin, 2017).  
Scholars like Wu, Liu, Jin, and Sing (2016) also conducted research on government accountability 
on public-private partnership infrastructure. It was evident from the findings of the study that 
accountability of government officials in public-private partnership projects on infrastructure 
ensured effectiveness, efficiency and value for money in the execution of these projects. It is 
evident from the findings that accountability ensures cost-effectiveness and quality-efficiency of 
government projects and programs. The existence of accountability at the selected Ministries 
ensures effective and efficient management of the resources of the public to prevent wastage and 
corruption (Younis & Mostafa, 2017).  
Among other scholars like de Lancer Julnes (2017) conducted research on effective 
implementation of the performance-based management system. The findings of the study show 
that accountability which ensures performance-based evaluation. This ensures effective and 
efficient implementation of government policies and programs to ensure value for money audit 
and accountability at the selected Ministries.  
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2.11   Chapter Conclusion  
This chapter highlighted existing literature on effective vertical accountability: facilitators, 
limitations and benefits to effective vertical accountability at the selected Ministries. The 
principal-agent theory and stakeholder’s theory served as the theoretical underpinning for effective 
and efficient vertical accountability. Also, this chapter has outlined empirical findings on effective 
vertical accountability. The factors that limits and facilitates effective vertical accountability have 
been discussed in this chapter. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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CHAPTER THREE 
RESEARCH METHODOLOGY 
3.0   Introduction  
The strength of every scientific research is basically determined by the adopted methodology and 
strategies. The research paradigm, design, population, in addition to the data source are presented 
in this chapter. Additionally, the section features the research instruments and technique, data 
analysis, and ethical consideration. The chapter also presents how the objectives of this study were 
achieved. 
3.1   Research Philosophy  
Every scientific research is underpinned by the researcher’s belief and philosophical assumptions. 
The researcher’s beliefs and assumptions of the society are shaped by what the researcher view as 
knowledge and truth, and this frames their worldview. This has been referred to by social scientist 
as a paradigm. A research paradigm or philosophy alludes to a category of beliefs and values that 
guides a particular research (Creswell & Creswell, 2017). As such, a research paradigm explains 
how and what phenomenon should be studied and how the results should be interpreted.  
In view of the above, the interpretive research philosophy was used by the researcher for the study 
to enable interpreting the study elements, thus, integrating the human element into the study. 
According to proponents of this paradigm, we can better understand the world through interaction 
with the constituents of a social phenomenon. It is also asserted that what is called reality is 
socially constructed (Tuli, 2010). This paradigm was therefore used to assist the researcher to gain 
deeper understanding of the diverse experiences of the people which was influenced by their 
beliefs and values (Boateng, 2016). 
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Additionally, the adoption of an interpretive research philosophy enabled the researcher to 
interpret social phenomenon assumption ascribed to by participants. Also, interpretive research 
paradigm was used in order to discover the reality or truth in the views, opinions, and experiences 
of participants concerning the facilitators, limitations, and benefits to effective vertical 
accountability at the selected Ministries (Thanh & Thanh, 2015). It is also important  to indicate 
that the study adopted this approach to further enables the researcher place significance on the 
subjectivity of data interpretation as well as to seek deeper knowledge and understanding of 
participants experiences (Thanh & Thanh, 2015).  
3.2   Research Approach 
The researcher employed a qualitative research approach for the collection of data, interpretation 
and analysis to solve the research problem. A qualitative research approach is considered as a 
research method for exploring and understanding what individuals or groups people ascribe to 
regarding an issue (Creswell & Creswell, 2017). In line with the adopted qualitative approach, 
some directors in the selected Ministries with the relevant information needed to respond to the 
study questions were selected. In addition, the researcher employed a qualitative approach because 
it has the ability to provide the required experiences of people concerning the particularly issue 
under research. This ensures that data about the “humane” side of the issue is enlisted – that is, the 
often conflicting behaviours, convictions, opinions, feelings, and connections of the individual 
eliminated (Wang, 2013).  
Additionally, a qualitative research approach was employed to enable the researcher interact with 
the public officials (Directors) in light of seeking their in-depth expert knowledge on facilitators, 
limitations and benefits to effective vertical accountability at the selected Ministries (Creswell, 
2014; Creswell & Creswell, 2017; Flick, 2013). In order to further allow participants to tell their 
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story and experience as well as share their views and opinions, a qualitative research approach 
facilitated the solicitation of the complex details about the research area. Considering McNabb 
(2015) and O'Sullivan, Berner, Taliaferro, and Rassel (2016) justifies that qualitative approach to 
research is accepted widely among public administration and policy experts in an attempt to 
monitor and assess government performance and accountability, the latter was employed for the 
study. 
3.3   Research Setting 
The research was conducted in Accra. It is geographically located in the southern part of Ghana 
and also the capital and administrative city of the nation. In Ghana, Greater Accra is the smallest, 
occupying area of 3245-kilometer square or 1.4 per cent of the total area of Ghana’s land (Ghana 
Statistical Service, 2013). In addition, Greater Accra stretches “from KoKrobite in the West to 
Ada in the East” with 225 Kilometers approximate coastline. Additionally, the administration of 
the region is done at two different levels but complement each other. This includes the political 
level and traditional level. The administration of the traditional purely concerns itself with the 
customs and administration of stool land whiles the authority and legitimacy of the political 
administration are derived from Ghana’s 1992 Constitution and the Act 1993 of the Local 
Government (Act 462) (Ghana Statistical Service, 2013; Sowatey et al., 2018).  
The region has a high population density as a result of migration (Ghana Statistical Service, 2013). 
The study chose Accra because of its diverse group and wide range of public sector officials whom 
the study intends to cover. Again, the study was conducted in Accra because it is where most of 
selected Ministries, Departments and Agencies (MDAs) are located in addition to cost-
effectiveness and time constraint in conducting the study.  
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3.4   Population  
The study population consisted of directors at selected MDAs and other residents in the research 
setting, because of information richness as well as expert knowledge required to facilitate 
achievement of the research objectives. Additionally, both the directors and residents were 
required to have the relevant knowledge and expertise relating to the research. As such the selected 
MDAs includes Ministry of Food and Agriculture, “Ministry of Employment and Labour 
Relations” (MoELR), Ministry of Health (MoH), Ministry of Local Government, Ministry of 
Transport (MoT), Ministry of Roads and Highways (MoRH), and Ministry of Works and Housing 
(MoWH). In order to arrive at the target audience, the study carefully chose directors of 
administration, human resource, research statistics and information management, finance, public 
policy monitoring and evaluation and procurement from the selected MDAs. Additionally, 
residents or respondents the media, civil society, Consultant IHS Markit as well as research and 
teaching assistants were identified and selected. These groups of respondents were selected 
because they constitute the actors who often demand accountability from public officials.  
3.5   Inclusion Criteria 
The researcher included only directors at the selected Ministries as well as the citizens in view of 
the fact that the directors are responsible for providing policy recommendations for decision 
making and the citizens in view of their roles as non-state actors and watch-dogs. Further, directors 
and citizens were considered on the basis that they have worked for 5 years or more at the selected 
Ministries and respective organizations. This ensured that the researcher gain access to relevant 
information as well as gain in-depth knowledge on facilitators, limitations, and benefits to 
effective vertical accountability necessary to solve the research objectives. 
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3.6   Exclusion Criteria 
The researcher exempted participants who did not fall within the category of both the directors 
and citizen. Also, directors in addition to citizens who have less than 5 years of working experience 
in their respective organizations were exempted. This was because it is considered they have little 
relevant information as well as the in-depth knowledge on facilitators, limitations, and benefits to 
effective vertical accountability. 
3.7   Sample Size 
In order for research findings to be generalized to the larger population, it is significant that the 
sample of participants is characteristic of the population. Thus, a sample is referred to as the 
section or portion of the population that is chosen by the researcher to represent the entire 
population (Creswell & Poth, 2017; Polit & Beck, 2010). Scholars, including Bell, Bryman, and 
Harley (2018) also postulates that a research sample alludes a section of the target population 
under study. In this regard, twenty (20) directors in addition to ten (10) citizens were selected. The 
participants recruited had experience and knowledge on facilitators, limitations, and benefits to 
effective vertical accountability. According to Flick (2018), Flick (2014) and Marshall, Tobin, 
Marshall, Gooch, and Hobday (2013), qualitative research can be conducted adequately with thirty 
(30) participants sampled for the study. The sampling of participants was therefore based on the 
need for an in-depth knowledge and expertise on facilitators, limitations, and benefits to effective 
vertical accountability.  
In line with the sample size of thirty, the study consisted of seven Directors of Administration; 
five Human Resource Directors; two Directors of Research Statistics and Information 
Management; two Directors of Public Policy Monitoring and Evaluation; and four Procurement 
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Directors. The researcher further sampled four journalists; two consultants; three research and 
teaching assistants; and one Civil Society Organization director were also interviewed. During the 
data collection, there was a saturation leading to no new information, hence the total population 
size of thirty.  
Table 3. 1: Summary of Participants Interviewed at the Selected MDAs 
Selected MDAs Legal Mandate Participants 
1. A Director HR 
Ministry of Food and Agriculture The lead agency responsible for  
2. A Director Administration 
developing and implementing  
3. A Director Administration 
sustainable policies and  
strategies to improve the  
agricultural sector.  
4. A Director Administration 
Ministry of Employment and Labour To develop plans and policies to  
5. A Director Human Resource 
Relations promote harmonious labour  
6. A Director HR 
relations and safety at the  
workplace. 
7. A Director Administration 
Ministry of Health The aim is to promote a healthy  
8. A Director Administration 
population in Ghana.  
9. A Director HR 
10. A Director Administration 
Ministry of Works and Housing Mandated to formulate and  
11. A Director HR 
coordinate policies to improve  
12. Director Administration 
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the country’s infrastructural 
 
development. 
13. A Director PPME 
Ministry of Transport To formulate and coordinate  
14. A Director RSIM 
policies to enhance the transport  
15. A Director Procurement 
sector. 
16. A Director RSIM 
Ministry of Roads and Highways The aim is to promote and  
17. A Director Procurement 
maintain sustainable transport.  
18. A Director PPME 
19.  A Director Procurement 
Ministry of Lands and Natural Objective is to foster sustainable   
20. A Director Procurement 
Resources and efficient management and 
deployment of natural resources.  
           20 
Total Participants 
Source: Field Data (2019) 
 
 
 
 
 
 
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Table 3. 2 : Summary of Participants Interviewed as Citizens 
Selected Organization Legal Mandate Participants 
 Provision of radio in addition 1. A Journalist 
to television commercial 2. A New Editors 
Ghana Broadcast Corporation 
broadcasting services. 3. A New Editor 
4. A Journalist 
Department of Political Science Offers intellectual discourse 5. Graduate Teaching Assistant 
on related issues like politics 6. Research Assistant  
and public administration.   7. Research Assistant  
 
Consultant IHS Markit  Combines information and 8. A Consultant 
expertise knowledge into data 9. A Consultant 
as well as solutions to solve 
strategic operational 
challenges. 
Amnesty International  Is a part of Amnesty 10. A Director 
International across the globe 
campaigning against human 
right abuses. 
Total Participants 10 
Source: Field Data (2019) 
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3.8   Sampling technique  
One of the most widely used sampling technique in qualitative research is purposive sampling 
(Gentles, Charles, Ploeg, & McKibbon, 2015). This is a non-probability sampling technique that 
enables the researcher to choose participants for the study in order to facilitate a descriptive 
analysis (Boateng, 2016; Flick, 2014). Additionally, this technique enables the researcher to 
employ a  judgmental approach in choosing elements of the population to engage in the entire 
research process (Etikan, Musa, & Alkassim, 2016). Consequently, the adoption of purposive 
sampling enabled the researcher to decide who will provide the requisite relevant information to 
solve the research problem (Etikan & Bala, 2017). Due to the in-depth knowledge as well as 
experience required in relation to the facilitators, limitations and benefits of effective vertical 
accountability, the researcher employed purposive sampling to enable him recruit participants who 
have the requisite knowledge and experience. 
This notwithstanding, it is important to highlight the associated limitation of  systematic errors 
and biases from the researcher (Alvi, 2016).  
 
3.9   Sources of Data 
In every research, the data source is very significant to facilitating achievement of the research 
objectives. The researcher adopted both primary data in addition to the secondary data collected.  
3.9.1   Primary Data. 
The primary source of data basically refers to first-hand information that is collected by the 
researcher. This consists of interviews, experiment, and observations (Mesly, 2015; Mohajan, 
2017). The study therefore employed face-to-face in-depth interviews to enable interaction with 
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both the directors at the selected Ministries and other respondents. In this regard, a semi-structured 
in-depth interviews were conducted (Bryman, 2017; McIntosh & Morse, 2015). The interviews 
were used to solicit or gain the subjective and rich knowledge from the research respondents in 
order to promote credible and quality information on the phenomenon under study (Mohajan, 
2017). Due to this, the researcher developed interview guide to assist him in getting the right 
responses from participants on the facilitators, limitations and benefits to effective vertical 
accountability (Etikan et al., 2016; McNabb, 2015). 
3.9.2   Secondary Source. 
The secondary source of data employed included articles, journals, literature and relevant books. 
However, this secondary source of data collection served as a complement to the primary source 
of data (Mesly, 2015).  
3.10   Method of Data Collection  
The researcher conducted an in-depth interview with the aid of interview guides. The interview 
guide allowed participants to provide relevant information in addition to further probing responses. 
The construct of the interview guide was done in English.  
The researcher took a letter of introduction from the Department of Public Administration and 
Health Service Management (UGBS) to all participants to book an appointment based on the day 
and time favourable for the participants as a result of their busy schedules. These letters were 
distributed to the participants of the study at their various offices. This was obtained to serve as 
evidence and prove in order to embark on the study with participants. The recruitment of 
participants into the study was voluntary as well as the confidentiality and anonymity of 
information provided by the participants were assured. Each of the conducted interviews lasted 
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for thirty (30) minutes to forty-five (45) minutes maximum interview guide to ensure that the 
opinions of the Directors reflect the topic under discussion. The participants of the interview were 
taken through open-ended interview questions developed. 
On the set day of the interview, the researcher gave consent forms to participants which contained 
the explanation of their rights as participants of the research in addition to the associated ethical 
issues. Also, permission was sought from the participants to record the responses using the audio 
device. The data were then transcribed and was sent back to the respondents for correction and 
omissions before the final analysis. 
3.11   Data Analysis  
The recorded audio data were stored on a computer as well as a compact disc to serve as a backup. 
The audio recordings were transcribed verbatim from audio to a text format. The conduct of 
interviews with participants was done in English. The researcher read through the transcript or 
transcribed data to be familiar before embarking on the analysis. Also, the study was analyzed 
thematically based on the objectives of the study. Braun, Clarke, Hayfield, and Terry (2019) and 
Braun and Clarke (2006) found six steps qualitative data analysis. The first phase is familiarizing 
yourself with the data. This was done by the researcher immersing himself in the data to the extent 
that he was familiar with the depth as well as the breadth of the content. 
Also, the second stage was generating initial codes. This was conducted by the researcher 
assigning codes to the features of the data that interest him. The next stage was searching for 
themes. The researcher this phase focuses on broader themes than assigning codes, that is, 
cataloguing relevant codes into potential themes. The fourth stage was a review of the themes. 
During this stage, the researcher collapses some of the themes into each other as well as broke 
down some of the themes separately. The fifth stage consists of the defining in addition to the 
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naming of themes. At this stage, the researcher defined as well as refine themes for the analysis as 
well as analyze the data within them. The sixth stage produced the report. This is where the 
researcher full set out the themes involving the final analysis as well as the report write-up.  
 
3.12   Ethical Consideration 
That ethics in research set to protect both the right of the researcher and the participants (Fouka & 
Mantzorou, 2011). The researcher adhered to all ethical standards of academic research where 
anonymity, confidentiality and privacy issues of participants were not compromised. Since 
scientific research primarily deals with human subjects; thus, it is very important that some ethical 
considerations are taken into account when designing research (Creswell, 2014). The researcher 
ensured the voluntary participation of the participants. The participants of the study were given 
the freedom to withdraw without any explanation to the researcher. Their withdrawal which may 
be due to personal reasons cannot be underestimated. However, if participants felt uncomfortable 
with the study, they were allowed to leave or withdraw their views and information (McLeod, 
2015).  
The researcher adopted anonymity of information by participants to ensure that the third party 
cannot trace their identity. Moreover, confidentiality was ensured by the researcher through the 
protection of collected data. The participants were informed by the researcher on how the data 
would be treated. Additionally, the researcher cited and acknowledged information from a 
secondary source that was used. The researcher used the director in place for all the actual names 
of the participants. 
 
3.13   Chapter Conclusion  
The chapter highlighted and elucidate the research methodology the study adopted and reasons 
attached to the selection of these approaches and method. The main constituent of the research 
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methodology was identified in this chapter. These include research paradigm, approach as well as 
a source of data. Also, included in this chapter was the population and data collection method. The 
research approach used in conducting the study was qualitative research approach. This enriched 
the study by enabling the researcher to gain access to the diverse views and opinions of 
participants. The data collected were analyzed as well as grouped into themes. This technique of 
data analysis is significant because it enabled the researcher to develop, analyze and group findings 
based on the themes developed from the study objectives. Lastly, the study adhered to all the 
ethical consideration in conducting scientific research throughout the entire research process. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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CHAPTER FOUR 
PRESENTATION OF FINDINGS AND DISCUSSION OF RESULTS 
4.0 Introduction 
This chapter highlights the analysis and findings of vertical accountability in Ghana, the case of 
selected Ministries. The findings and analysis of the study are based on the research objectives. 
The chapter starts by highlighting the demographics of the study and the factors that will facilitate 
effective vertical accountability at the selected Ministries. The chapter discusses the limitations to 
effective vertical accountability at the selected Ministries. The benefits of vertical accountability 
in the selected Ministries are discussed. To ensure the anonymity of participants, names are not 
included in the findings. 
 
4.1   Socio-Demographics of Participants 
This section looks at the gender, level of education, job position, the number of working years and 
number of working years of participants in the selected Ministries. The information on the 
background of participants from both the selected Ministries and citizens enabled the researcher 
to put the study into perspective and also understand how these characteristics influence vertical 
accountability at the selected Ministries.  
4.1.1   Gender.  
Gender is significant in understanding the facilitators and limitations to effective vertical 
accountability at the selected Ministries. With regards to the gender of participants, seventeen (17) 
were males and thirteen (13) were females. This revealed that both males at the selected Ministries 
in addition to the citizens have more in-depth knowledge of vertical accountability. Also, this 
postulates that males are interested in the issues relating to vertical accountability at the selected 
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Ministries. The diverse perspective of both male and female was important in enriching the 
findings of the study. 
4.1.2   Level of Education. 
In terms of the level of education, twenty-eight of the participants selected had their master’s 
degree from various discipline. Lastly, two of the participant had a first degree. The level of 
education significantly contributed to the diverse in-depth knowledge and experience of 
participants both at the selected MDAs and the citizens.  
4.1.3   Job Position.  
In reference to the job position, twenty of the participants were all Directors. The study found that 
seven of the twenty directors were Director Administration; five of them were Director Human 
Resource (HR); two of them were Director Research Statistics and Information Management 
(RSIM); two of them were Director Public Policy Monitoring and Evaluation (PPME), and the 
last four of them were Director Procurement.  
Also, ten of the participants were from the general public. This consisted of four journalist, three 
teachings and research assistant, Consultant IHS Markit in addition to one director from Amnesty 
International. The diversity in job position of both directors and citizens ensured diverse opinion, 
knowledge and information richness of the phenomenon under study. This helped to enrich the 
study by providing diverse understanding and solution to the research objectives. 
4.1.4   Number of Working Years.  
The number of working years of participants was considered. Both the directors for in addition to 
the citizens have worked for more than five years. Twenty-three of the participants have worked 
between five to ten years. Also, four of the participants have worked for eleven to fifteen year as 
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well as the three of them have fifteen to twenty years of working experience. This helped to ensure 
that the participants have the requisite skills and knowledge in solving the research questions. 
 
4.2   The Concept of Vertical Accountability as Practice at the Selected Ministries  
Some of the participants explained that vertical accountability enables citizens to effectively 
participate and interact in the decision making processes of public officials. Some of the 
participants further explained that vertical accountability helps to promote performance 
accountability by fostering effective, efficient and quality delivery of public services to the 
citizens. Indisputably, a director of administration said that, 
We organize meet the press through the Ministry of Communication to enable 
the citizens and other stakeholders to interact with us to demand 
accountability. This helps them to participate in the activities of government. 
Also, we are audited by the Auditor-General to ensure effective PFM as well 
as appraised by the Office of Head of Civil Service to ensure performance 
accountability and productivity (Director of Administration, 2). 
 
Some of the citizens further reviewed that vertical accountability ensures openness of the dealings 
of public officials. Other participants explained that effective vertical accountability enables 
citizens to participate actively in the activities and decision-making process of government. It was 
opined by some of the participants that vertical accountability at the selected Ministries has been 
in existence but not fully harnessed to enhance the voices of the citizenry. Without a shred of 
doubt, a journalist said that: 
It enables public office holders to make the citizens aware of how public 
resources are utilized and accounting for it as well. The voice of the citizens 
is strengthened in the accountability process when they are involved in 
decision making (Journalist, 2). 
 
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Many of the participants asserted that effective vertical accountability provides the citizens and 
other stakeholders the avenue to ensure checks and balances on government selected Ministries. 
It was further opined by some of the participants that vertical accountability ensures that the 
actions and performance of officials meet the citizen’s objectives and create Value for Money. A 
director of human resource asserted that: 
We comply with the legal and reporting framework, rules and norms, code 
of ethics and procedures that govern the performance of our official 
duties. Thereby serving as a check on our behavior as well as ensuring 
that value for money is created for all government activities and decision 
making (Director of HR, 6). 
 
A director of monitoring and evaluation unequivocally highlighted: 
We account to the citizens and other stakeholders through the use of public 
hearing, stakeholder consultations, budget disclosure and participation, 
internal audit, e-governance initiatives, public expenditure tracking 
survey and among others (Director of PPME, 13). 
 
From the study, vertical accountability has a significant impact on the action and performance of 
politicians and public administrators. The reason for that varies from one participant to the other. 
The study found that the desire to ensure answerability, responsiveness, enforceability 
transparency and accountability at the selected Ministries led to the establishment of vertical 
accountability mechanisms. It is evident from the study that, vertical accountability at the selected 
Ministries ensures that the decisions taken by the selected Ministries are subject to citizen’s 
oversight responsibility as cited by (Baroutsis, 2016; Jacobs & Schillemans, 2019).  
In a principal-agent relationship, the study found that vertical accountability enables the citizens 
(principal actor) to demand answerability and accountability (call to account) from public officials 
(agent actors) in the accountability process. From the study, vertical accountability relationship is 
used to reward politicians and administrative officials who are answerable and responsible as well 
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as sanction public officials who have underperformed. Similarly, the findings by Fox (2015) 
indicated that vertical accountability ensures effectiveness and efficiency in public resources 
utilization by public officials in the performance of official duties. As highlighted by scholars like 
Page et al. (2015) on the creation of public value and value for money audit (Bawole & Ibrahim, 
2017a), the study found that vertical accountability to citizens ensures responsiveness and creation 
of value by the selected Ministries. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 Figure 4. 1: Thematic Analysis of Effective Vertical Accountability at the Ministries 
 
Ethical  
Leadership 
 
RTI 
Proper Record  
 
Management 
 
 Merit Based Performance 
Recruitment 
Based 
 Weak  Evaluation 
complaint Disclosure of 
Patronage Mechanism  
 Financial Training and 
and 
Income, Asset & 
 Nepotism Development 
 Conflict of 
Absence of Interest 
Interest Political 
Commitment  
 
Corruption 
 
FACILITATORS 
LIMITATIONS 
Inadequ ate 
Resources 
 
 
 
 CONCEPT 
BENEFITS 
 
 
Answerability Enforceability 
Transparency Trust Integrit Efficiency and 
y Effectiveness 
 
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4.3   Facilitators to Effective Vertical Accountability at the Selected Ministries 
There are various mechanisms for ensuring vertical accountability in the public sector. The study 
found that right to information, disclosure of financial income, asset and interest were some of the 
facilitators of effective vertical accountability. Also, other facilitators included in the study were 
merit-based recruitment, proper records management, performance-based evaluation, training, and 
development as well as ethical leadership. 
4.3.1   Right to Information. 
Many of the directors explained that the right to information enables the general public to have 
access to information held on by officials of the government in order to demand accountability 
and answerability of their actions and performance. Some of the citizens explained that RTI will 
enable them to track as well as monitor the activities of the selected Ministries. A participant 
clearly stated that: 
With the right to information Act, citizens can walk into any ministry to 
request for relevant information. This will open up the work of public 
officials to public scrutiny to ensure transparency, responsibility, 
answerability, and accountability (Director of Administration, 7). 
 
Another director added RTI ensures an effective process of auditing the activities and 
performance.  
…is a tool to ensure that relevant and accurate information is available 
to auditors during auditing and reporting to enhance the reliability of 
the findings. Also, it serves as checks and balances on the actions and 
performance of public officials which is necessary to deepen democracy 
(Director of HR, 1). 
One director of procurement highlighted that: 
Once there is a law that binds public officials to disclose government 
information to citizens once they request for it, it helps curbs the 
prevalence of asymmetry of information existing between public 
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officeholders and the citizens in the past decades which is a major cause 
of corruption (Director of Procurement, 17). 
The RTI gives the public and other stakeholders the legal right to have access to relevant 
information held by public officials at the selected Ministries to demand accountability. Also, it 
was found that right to information promote transparency and fairness in public service delivery 
by enabling the public to have access to information and documents related to issues of public 
interest in order to demand accountability. Similarly, Alom (2018), Ghosh (2018) and Sharma 
(2015) reviewed that, RTI ensures that the government remains responsive, transparent and 
accountable to the needs of the citizens in addition to the interest of key stakeholders as stipulated 
in the stakeholder's theory. This strengthens democracy and good governance in the country. 
However, in instances where the citizens do not have RTI could affect effective vertical 
accountability due to information asymmetry as proposed by the principal-agent theory. 
From the study,  RTI curbs corrupt practices, empower both citizens and civil society 
organizations to participate in public affairs as well as improve effectiveness and efficiency in 
service delivery (Adu et al., 2016; Calland & Bentley, 2013). Moreover, the findings of the study 
are in agreement with Brunnschweiler et al. (2019) and Lourenço (2015) who found that RTI 
ensures open government, information disclosure, transparency and accountability. This is the 
responsibility of the agent as proposed by the principal-agent theory.  
4.3.2   Disclosure of Financial Income, Assets, and Interest. 
The study found that the disclosure of financial income, assets, and interest by politicians and 
administrative officials is a powerful mechanism that ensures that the revenue of high-level public 
officials is disclosed to facilitate openness, transparency and accountability at the selected 
Ministries. Some of the directors explained that the disclosure of financial income, assets, and 
interest serves as a check and balance point or point of reference when there is an allegation or 
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suspicion raised about the actions and performance of the selected Ministries. A director of 
research remarked: 
Our income and expenditure for the year are disclosed in the annual 
budget. This helps the citizens to know the actual amount of resources 
and budgeted expenditure available for the delivery of public goods and 
services to citizens in all the selected Ministries (Director of RSIM, 
16). 
In the light of this, another director added:  
When we disclose income and expenditure, it serves as a point of 
reference and verification in case there are irregularities and 
inconsistencies in the performance of public duties. This helps to prevent 
misappropriation and misapplication of public resources to ensure 
proper public financial management (Director of Administration, 3). 
 
One of the directors highlighted how it curbs corruption: 
It ensures proper attribution of blameworthiness as well reduces the 
prevalence of corrupt practices through monitoring and evaluation of 
performance. We don’t allow our personal interest conflict with the 
public interest in decision making and performance of public duties 
(Director of PPME, 18). 
A citizen revealed: 
When the amount of taxes used by the government to finance its activities 
are disclosed, it enables the citizens to know how much of their resources 
have been used to finance a particular government activity or program 
to annihilate any form of embezzlement of public funds in addition to 
facilitating effective accountability process and resource management 
(Consultant, 8). 
Studies by Vargas and Schlutz (2016) and this current study found that the disclosure of financial 
income, assets, and interest by public officials prevents the abuse of public power and office, 
create a culture of accountability as well as curb the prevalence of corruption at the selected 
Ministries (Vargas & Schlutz, 2016). Similar findings by Rossi et al. (2017a) and Rossi, Pop, and 
Berger (2017b) indicated that disclosure of financial income, assets, and interest served as a point 
of reference or verification of any irregularities and inconsistencies when suspicions are raised on 
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the actions of public officials. As discovered from this studies and other studies by Masruki et al. 
(2018) and McDonnell and Rutherford (2019)  that the incidence of financial loss, corruption, 
fraud, theft, unethical behaviour, charity, and donations by politicians and administrative officials 
can be prevented or exposed through disclosure of financial income, assets, and interest. This will 
prevent agency loss as proposed by the principal-agency theory. From the study, the disclosure of 
financial income, assets and interest enables the citizens and other stakeholders who have a keen 
interest in how public resources are managed at the selected Ministries to have access to 
government information as proposed by the stakeholder's theory. 
4.3.3   Merit-Based Recruitment and Promotions. 
Some of the participants reviewed that recruitment, appointment, and promotion of public officials 
based on merit help to avoid politicization of the recruitment processes at the selected Ministries. 
It was further reviewed by other participants that merit-based recruitment helps to curb the 
prevalence of favouritism and patronage in appointment and recruitment into public service at the 
selected Ministries. Some of the citizens also explained that merit-based recruitment is significant 
because it ensures the right calibre of personnel is employed for the right job through a rigorous 
recruitment process. An HR director revealed how merit-based recruitment influence integrity in 
addition to good governance: 
It avoids politicians and public administrators bringing their own 
people, family as well as friends to occupy public positions. This curbs 
conflict of interest, nepotism, and patronage in the recruitment and 
appointment process in order to facilitate professionalism and 
performance-accountability. Also, it tend to protect the integrity and 
reputation in the discharge of public duties (Director of HR, 11). 
Another director had this to say:   
When the right people with the needed and requisite knowledge, skills, 
and technical know-how are recruited, appointed and promoted, it 
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ensures effective and efficient utilization of the taxpayer’s money 
(Director of Administration, 4). 
 
Indubitably, a citizen with a working experience of about five years reviewed that: 
When public office vacancies are published, the criteria and mode of 
selection and application are clearly spelt out, it enables the right and 
competent people to be employed for the right job. For instance, MDAs 
should be able to communicate via email or text messages those who 
have been recruited or not into public service with reasons attached to 
ensure fairness and accountability in the process. This will help prevent 
those who never attended an interview from being appointed (Director 
Amnesty International, 10). 
 
The study found that merit-based recruitment ensures that the right calibre of people with requisite 
skills, competence, and knowledge are employed. Evidence from the study revealed that merit-
based recruitment facilitates strong commitment to performance as well as effective and efficient 
utilization of public resources as found by (Cortázar et al., 2016). Similarly, the findings of Meyer-
Sahling, Schuster, and Mikkelsen (2018) is in agreement with the current study that the 
professionalization of recruitment, appointment, and promotion enhances greater transparency and 
accountability at the selected Ministries. In addition, it was evidently found that merit-based 
recruitment of public servants promotes the employment of the right caliber of personnel with the 
requisite skills and competence to deliver quality and excellent public service at the selected 
Ministries. 
Also, the findings of the study are in harmony with Egeberg et al. (2017) study that, merit-based 
recruitment curbs corruption as well as enhances performance and good governance in the public 
sector. Moreover, the study found that merit-based recruitment enhances the reputation, integrity, 
and accountability of public officials at the selected Ministries since they were employed through 
the right channel. In a principal-agent relationship, merit-based recruitment ensures that the agent 
serves the interest of the principal rather than others (family, cronies and friends). 
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4.3.4   Proper Record Based Management. 
Some of the participants explained that effective records based management ensure compliance 
with the legal framework of records keeping, Act 535 of the Public Records and Archives 
Administration Act, 1997. Other participants further opined that proper record based management 
enables government activities to be accurately kept for future reference in addition to the timely 
flow of government information. Other citizens reviewed that proper record based management 
helps to reduce the risk of corruption as well as enhances the decision of both management and 
citizens. A director of Administration explicitly explained that: 
We comply with the Act 535 of the Public Records and Archives 
Administration Act, 1997, which helps to identify any inconsistencies 
and irregularities as well as promote timely flow of information to 
demand accountability. Also, when the information is authentic, 
accurate and reliable, that is when effective accountability can take 
place at the selected Ministries to curb corruption (Director of 
Administration, 7). 
It was explained by an experienced monitoring and evaluation director that:  
…we keep proper management of records, in the form of hard copy or 
electronic. This serves as a point of reference during auditing and 
reporting conducted by both internal and external auditors. Therefore, 
this prevents cases of corruption, missing documents or information as 
well as theft (Director of PPME, 18). 
A procurement expert explained that: 
It prevents making double payment for transactions of governments that 
payment has already been made. This ensures checks and balances in 
reconciling figures, fact, and events of government as well as helps to 
reduce corruption by ensuring transparency and accountability 
(Director of Procurement, 18). 
An experienced consultant added that: 
When every activity undertaken by the government is recorded and 
catalogue or shelved in a coherent as well as chronological manner, it 
promotes timely and accurate flow of information to ensure efficiency 
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and accountability in addition to enhancing the credibility of public 
officials (Consultant, 9). 
From the study, keeping proper records management promotes effective auditing and reporting as 
well as helps to identify any inconsistencies and irregularities in the auditing process of 
government activities. Findings from the study as well as studies by Appau and Anku-Tsede 
(2015) indicated that proper record based management serves as a point of reference and 
verification in times where suspicions of corruption and unethical behaviour are raised concerning 
the actions and performance of the selected Ministries. The data collected evidently revealed that 
proper record-based management serves as a check and balance on the actions and performance 
of public officials at the selected Ministries (Appau & Anku-Tsede, 2015; de Mingo & Cerrillo-i-
Martínez, 2018). This helps the principal to monitor and evaluate the performance and actions of 
the agent in a principal-agent relationship. 
4.3.5   Performance-Based Evaluation and Value for Money Audit. 
The participants of the study asserted that performance-based evaluation promotes fair, objective 
and relevant feedback on the actions and performance of public officials at the selected Ministries. 
Other participants reviewed that, performance-based monitoring and evaluation ensures effective 
and efficient utilization of public resource to create Value-for-Money.  
... through this, public officials are able to know their real performance 
in relations to the set goals and objectives. This helps to identify the 
weakness as well as find a solution to them through training (Director 
of HR, 9). 
 
As explained by a policy monitoring and evaluation director: 
Every year there is the Chief Directors appraisal conducted by the 
Office of Head of Civil Service to ensure the effective and efficient use 
of public resources. The various Chief Directors also conducts 
performance appraisal to ensure that the performance of public 
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officials at the ministry level meets the set target at the end of the year 
(Director of PPME, 13). 
 
A participants elucidated: 
We are promoted based on the performance appraisal conducted by 
both the Chief Directors and the Office of Head of Civil Service. In the 
light of this, we create value for money on the public resources 
entrusted into our care because, at the end of the day, we would give 
accounts on our actions and performance which is a stepping-stone for 
promotions and appointments (Director of Administration, 2). 
 
A participant from Ghana Broadcast Corporation opined how monitoring and evaluation prevent 
wastage of resources; 
It enables public resources to be used for the intended purpose to avoid 
misappropriation and misapplication for personal gain. For instance, 
if a particular ministry or official request for resources in the discharge 
of their duties, performance monitoring and evaluation ensure 
responsibility, efficiency and accountability. In the light of this, it helps 
to assess whether performance objectives are met by curbing resource 
wastage (Journalist, 4). 
Performance-based monitoring and evaluation ensure the effective and efficient use of public 
resources to create value for money as found in this current study and the agency theory. This 
supports studies by Bawole and Ibrahim (2017a) and Ferry and Murphy (2018a). Evidently, the 
findings of the study corroborate with the studies by Kearney (2018) and Kim and Holzer (2016) 
that, performance-based monitoring and evaluation promotes public sector performance, 
productivity, and accountability. With regard to this, participants of the study related it to the 
performance appraisal conducted by the Chief Directors and Office of Head of Civil Service to 
determine whether they should be promoted, retain or demoted. Evidently, the study found that 
performance-based evaluation enables public servants to be more cautious and responsible in the 
usage of public resources to prevent wastage because their performance would be assessed at the 
end of the day. 
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4.3.6   Training and Development. 
The participants explained that the training and development of officials improve the performance 
and public service delivery and accountability practices at the selected Ministries. Some of the 
participant who has benefited from the training and development and acknowledges its 
significance explained: 
Every ministry conducts training and development for public officials 
to enhance their capacity in the delivery public service. For instance, 
we undergo workshops, seminars and conferences which equip us with 
the requisite leadership skills and new trending of accountability 
practices. In like manner, it trains our minds, to change attitudes, and 
behaviour to act in an ethical manner (Director of HR, 11). 
Correspondingly, a director from a civil society explained how training equip officials with new 
skills, competence and trends of accountability.  
It equips public officials with the requisite skills, knowledge, and 
competence to ensure efficient and effective use of public resources as 
well as to follow relevant accountability measures or trends in the 
performance of duties. A lot of people enter public service without 
going through rigorous training and development programs making it 
difficult to improve on what they do in addition to adhere to 
accountability practices (Director Amnesty International, 10). 
Another director added how training will equip officials how to handle gifts and bribes: 
It helps to eradicate every ignorance in the discharge of our official’s 
duties, specifically on issues of accountability. We are educated on the 
code of ethics that governs the public sector. Notably, we are trained 
on how to handle gifts, bribes as well as conflict of interest situation in 
our daily activities (Director of RSIM, 14). 
Evidently, the data revealed that regular and frequent training and development promotes 
transparency, accountability, and good governance. From the study as well as findings by 
indicated that, regular training and development equip public officials on how to handle gifts, 
bribes, and conflict of interest situation. Moreover, the study revealed that training and 
development solve the problem of ignorance by enhancing the skills, knowledge, and competence 
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of public officials in the discharge of official duties as found by (Cohen, 2017). In addition, 
training and development give the agent the requisite knowledge and competence to act in a 
professional and accountable manner as stipulated by the principal-agent theory (Gailmard, 2012). 
4.3.7   Ethical Leadership. 
Many of the participants reviewed that, ethical leadership sets the precedents for employees to 
follow. According to some participants, ethical leadership influences the attitude and behaviour of 
public servants. It was further reviewed by some of the citizens that leaders who are ethical put 
measures in place to strengthen the tools and practices of accountability at the selected Ministries. 
Other participants explained that ethical leaders are strong leaders who show commitment and 
compliance with the code of ethics and also helps to build strong institutions. Also, it was further 
revealed that ethical leadership is part of the seven principles governing the public sector. 
Because we want to be professional, we go by the code of conduct and 
ethics governing the selected Ministries. Thereby setting the standards 
and precedents as well as influencing others to follow the same in the 
discharge of their duties (Director of PPME, 18). 
One of the research directors explained in an interview that ethical leaders promote self-
accountability. 
As leaders, we report and blow the whistle on corrupt practices and 
unethical behaviour to ensure that the right thing is done at the right 
time. Besides, it also ensures high commitment to work, performance-
accountability as well as self-accountability. Also, it prevents the 
demonstration of laziness and absenteeism attitude and behavior 
(Director of RSIM, 16). 
A citizen asserted unequivocally in an interview: 
Everything boils down to leadership, thus, leadership by example. For 
instance, if a leader is ethical, it’s more likely his or her follower in 
addition colleagues will do the same and vice versa. This helps to 
strengthen institutional reforms undergone at the selected Ministries 
(Research Assistant, 7). 
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Another participant further opined that: 
We incorporate the principles of public service such as selflessness, 
integrity, justice and fairness, accountability, transparency and 
leadership that guides the code of conduct or public life. Also, 
disciplinary measures are enforced for failure to comply and adhere to 
the standards or code of conduct in public life (Director of 
Administration, 18). 
 
Shapiro and Stefkovich (2016) indicated that leaders who are ethical comply and adhere to the 
legal framework, ethical code of conduct and professional ethics. Also, the study found that leaders 
who are ethical promote personal accountability and performance-accountability (Hall, Frink, & 
Buckley, 2017). Similarly, findings by Xu et al. (2016) and that of the current study explained that 
ethical leadership set the precedents for others to follow as well as influences the behaviour and 
attitudes of public officials to act in a professional manner. Participants explained further that, 
ethical leadership serves as check and balance on other public officials to ensure compliance with 
the principles of public service as well as build strong institutions rather than strong men. 
Additionally, whistleblowing and reportage system were some of the means to ensure ethics in the 
selected Ministries. 
 
4.4   Limitations to Effective Vertical Accountability at the Selected Ministries 
            There are several limitations to the quest for effective vertical accountability. The findings of the 
study revealed some of the limitations to effective vertical accountability at the selected 
Ministries such as corruption, nepotism, patronage and clientelism and absence of political 
commitment. In addition, conflict of interest, inadequate resources and weak complaints 
mechanism as some limitations identified by the current study. 
4.4.1 Corruption. 
Some of the participants explained that corruption affects public service delivery at the selected 
Ministries. Another participant further revealed that corruption promotes information asymmetry 
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which prevents the principal from maximizing his objectives. It was further opined by some of the 
participants that corruption promotes secrecy of government information and activities at the 
selected Ministries making accountability fruitless. Some citizens reiterated that corruption makes 
it difficult to predict what is happening in government as well as making evaluation problematic. 
When public officials engage in corrupt practices such as bribes, 
cronyism, fraud, nepotism, exchange of favours, extortions or informal 
payment it decreases the quality, effectiveness, and efficiency of public 
service delivery and likewise weakens accountability pratices 
(Director of HR, 6). 
 
A monitoring and evlauation director iterated how corruption affects reports: 
You see corruption prevents people from knowing what is going on. For 
instance, keeping the information when you receive money or bribes not 
to do this or that, at the end of the day the report presented does not 
reflect the true state of affairs (Director of PPME, 18). 
 
A journalist in an interview disclosed that corruption abadons and delays government projects.  
When the limited resource of the public are stiffened, it denies the 
citizens of their needs and expectations as well as slow development 
and growth of government project. For instance, most government 
projects have delayed and abandoned because monies that were 
supposed to be used to complete these project are used for different 
purposes (Journalist, 3). 
 
The study found that the prevalence of corruption has delayed and abandoned the implementation 
of most government projects and programs at the selected Ministries as found by (Damoah et al., 
2018). This is because public funds and resources that were supposed to be used for the 
implementation were channelled for different purposes by officials in charge. Also, the emergence 
of ineffectiveness and inefficiency in the delivery of public service was due to ineffective vertical 
accountability at the selected Ministries. The study revealed that those responsible for demanding 
effective vertical accountability at the selected Ministries were themselves caught in the web of 
corrupt practices as indicated by (Appiah & Abdulai, 2017). Moreover, the study revealed that 
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public resources and power that was supposed to be used productively and efficiently were 
misappropriated and misapplied by public officials at the selected Ministries due to political 
interference (Dza, Kyeremeh, Dzandu, & Afran, 2018).  
The findings by Schatz (2013) similarly corroborates with a current study that corruption weakens 
both internal and external accountability mechanisms at the selected Ministries. In a principal-
agent relationship, the decision making and resources entrusted by the principal to the agent to 
accomplish specific objectives of the principal are diverted by the agent to fulfil personal interest. 
This is what is referred to as agency loss. 
4.4.2   Nepotism, Clientelism and Patronage System. 
Some of the participants explained that the prevalence of patronage system promotes favouritism 
at the selected Ministries. Another participant explained that nepotism foster what we call “friends 
of the government” or “family government”. It was reviewed by some citizens that nepotism in 
addition to clientelism inhibits the employment and appointment of competent people in 
government positions to deliver quality public services. 
Some public officials are recruited after the successive government has 
won the power to fill certain positions. They are called “friends of the 
government”. As a matter of fact, it serves as a reward to them for 
supporting the government. This prevents the government from 
following the legal framework and procedure for recruitment (Director 
of PPME, 18). 
 
It was iterated by an HR director that nepotism promotes laziness and absenteeism at work. 
Those people who didn’t follow the merit-based process of recruitment 
are only accountable to the people who placed them there rather than 
the general public.” Again, it leads to the syndrome of “cover my back 
and let me cover your back”. This means covering up the wrongdoings 
of each other as a result of personal or close relations. Since officials 
know that their backs are covered they would not sit up to work and this 
creates an attitude of laziness and absenteeism at the workplace 
(Director of HR, 9). 
 
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A concerned participant shared; 
…accountability has become challenging because recruitment into 
public services is based on social networks in addition to the church 
affiliations. This has led to putting “square pegs in a round hole” 
leading to lack of motivation, commitment, and poor job satisfaction. 
Also, this has led to wrong people been put in places they cannot 
function. Hence, making public goods and services to be offered on the 
basis of “whom you know” and “who knows you” rather than on the 
basis of merit and professionalism (Journalist, 1). 
 
The study found that the patron-client system undermines the effectiveness of public sector 
reforms and accountability practices in addition to promote the attitude of laziness and 
absentseeism at the selected Ministries. The findings are similar to Appiah and Abdulai (2017) 
study that, the prevalence of informal network undermines greater transparency and 
accountability. As discovered from this study as well as Appiah and Abdulai (2017) and Bold et 
al. (2017), nepotism, patronage, and clientelism are some of the reasons why public sector reforms 
at the selected Ministries have failed. This is because it ensures a low commitment to work, thereby 
declines performance and productivity in addition to an inefficient system. Also, it was found that 
the existence of favouritism or spoil system served as an incentive for individuals or friends of 
government to be employed into the selected Ministries. Besides they continue to pledge their 
allegiance in supporting government activities. The patronage system enables the agent to promote 
the interest of the third party over the interest of the principal (citizens) as found in the principal-
agent theory. 
4.4.3   Conflict of Interest.  
Some of the participants revealed that conflict of interest breeds a lot of corruption. It was further 
reviewed by others that it promotes the hidden intentions of public officials. Other participants 
further reviewed that conflict of interest upsets the job security of public servants in addition to 
enjoying a few promotions as well as appointment opportunities. 
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A procurement director in an interview explained that nepotism influences public procurement.  
A lot of procurement officer’s award contract to friends, families or 
those they have interest in whether or not they qualified because they 
will benefit from it.  For instance, the receiving of bribes or informal 
payment prevents procurement officers from ensuring that tenders 
meets the required specifications and deliver quality goods and services 
(Director of Procurement, 20). 
On the contrary, a participant revealed that job insecurity is the cause of officials promoting 
personal interest.  
…due to less job permanency or uncertainty of their job, they promote 
their personal interest at the expense of the public interest in the 
discharge public duties (Director of HR, 11). 
Another participant added that: 
When officials sometimes receive gifts, bribes and informal payments 
from bidders, it influences their decision to award contracts to them 
while such bidders are incompetent in accomplishing the contracts. Such 
officials cannot hold them accountable because they would expose them 
of the monies they took from them (Director of Administration, 12). 
 
From the study, it was found that conflict of interest leads to low performance. The reason was a 
low commitment, lack of motivation and job satisfaction. The study revealed that most public 
officials who have an interest in government decision do not declare their intentions and interest 
in the decision making the process. For instance, a participant explained that most government 
contracts are awarded to family relations, cronies and others rather than open and competitive 
tender. Also, the study revealed that the public procurement law 2003, Act 663 were breached 
because of officials interest in the procurement of government goods, services, and works.  
The findings were in agreement with Soudry (2007) study that, conflict of interest enables the 
public official to undertake a decision that is divergent to the decision of the principal, thereby 
unable to maximize full benefits as principal. In addition, the study revealed that this has resulted 
in the prevalence of corrupt practices such as theft, donations, informal payment or facilitation 
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payments in the selected Ministries as found by (Ijewereme, 2015). In a principal-agent 
relationship, the agent use government decision making and public resources to serve his personal 
interest or that of others interest rather than the principal interest.  
4.4.4   Absence of Political Commitment.  
From the study, the absence of political commitment limits the oversight responsibility of citizens 
in ensuring effective vertical accountability. Other participants asserted that the system of 
government gives the executives too much power which affects their answerability to the citizens. 
Some citizens explained that the absence of political commitment weakens the commitment of 
bureaucrats to reforms at the selected MDAs. A research assistant made a remarkable statement: 
…the absence of political commitment by leaders to engage citizen in the 
activities of government will lead to the hoarding of relevant information  
which weakens the oversight responsibility of the citizens (Research 
Assistant, 6). 
 
Another participant explained that:   
It does not allow political leaders to integrate the stakeholders opinions 
and feedbacks as to how their decision making and activities affects 
citizens as well as citizens preception of government activities 
(Director of PPME, 13). 
 
A citizen opined how the MDAs are full of “friends of government”: 
Most of  people who are employed are what we call “friends of the 
government”. As a matter of fact, every government after winning 
power comes with their own people whom they believe have been 
instrumental in their success. Correspondingly, these people are either 
ethnic, cliques, family, and cronies of the government. Similarly, such 
people may be unwilling to expose the wrongdoings of government 
likewise government not exposing their unethical behaviour. In the light 
of this, it  promotes political witch-hunting and false whistleblowing by 
party members to sideline those who are not party affiliates 
(Journalist, 2) . 
 
From the study, the system of government in Ghana has promoted the politicization of activities 
of the selected Ministries. The findings of the study were in agreement with Asomah (2019) study 
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that presidential system does not strengthen the exercise of checks and balances as well as weakens 
the oversight responsibility of the public or parliament over the activities of the executives. This 
has led to the prevalence of abuse of power by politicians to satisfy their personal gain. Moreover, 
the study found that the existence of ineffective public scrutiny and criticisms of the selected 
Ministries are due to weakness in the presidential system. In a principal-agent relationship, the 
agent uses the power given to him to appoint others into high positions as a form of reward for 
followers of a political party.   
From the data, it is evident that too much power by the agent leads to divergence from maximizing 
principal interest or what is called democratic backsliding by (Pérez-Liñán et al., 2019). The study, 
as well as other studies by Asomah (2019) and Mungiu-Pippidi (2013), indicated that the 
presidential system of winner takes all strengthen the exercise of the monopoly of power by the 
executive branch of government which can limit accountability to the citizens. In addition, the 
study found that the concentration of power on the agent has limited the principal (citizens ) from 
demanding answerability and enforceability on their actions and performance (Kaufman & 
Haggard, 2019).  
4.4.5   Inadequate Resources. 
It was found in the study that, there was the existence of low performance and accountability due 
to inadequate resources at the selected Ministries. The low performance and productivity at the 
selected Ministries were due to lack of motivation stemming from inadequate resources.  Some 
citizens further reviewed that when public officials are under-resourced they easily cover up their 
wrongdoings as well as defend it with the excuse that available resources are not enough. 
We are not able to perform effectively and efficiently because the 
requisite resource needed to perform are inadequate. Sometimes the 
resources needed to accomplish a particular project or program is not 
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enough or available which limits accountability to the public (Director 
of Administration, 12). 
An HR director explained in an interview that;  
 
When the necessary resources allocated in the budget to ensure 
effectiveness and efficiency in service delivery is inadequate, it makes the 
request for accountability and responsibility by citizens very 
problematic. For instance, the disbursement of budgetary resource for 
the first quarter is mostly delayed and released in the second quarter. 
This makes it difficult to carry out programs designed for the first quarter 
(Director HR, 6). 
 
A marketing service consultant opined that inadequate resources leads to delays and abandonment 
in the implementation of a government program or projects which the citizens are beneficiaries. 
Most projects of government are not completed because the necessary 
financial, human and material resources required to complete these 
projects are not sufficient. Also, there is misuse the limited available 
resources for an unintended purpose. In addition, they pretend to use 
these public resources to defray debt or cost (Consultant, 8). 
 
From this current study, the necessary resources required by the selected Ministries to enhance 
government actions and performance were inadequate whivh inhibited government accountability. 
It was evident from the study that the ineffectiveness and inefficiencies in the implementation and 
execution of government plans, projects and programs were as a result of inadequate resources. 
Similarly, the findings of the study are in agreement with McAllister et al. (2017) study that 
inadequate resources hinder efficiency and effectiveness in public service delivery at the selected 
Ministries. The current study also indicated that the lack of resource promotes low performance 
and accountability of public officials. Moreover, the study found that inadequate resources have 
led to underperformance or non-performance of public officials at the selected Ministries.  
The inadequate resources for the agent to perform in terms of human, capital, material and 
financial leads to accountability problem as found in the principal-agent relationship. This 
confirms the findings of Oka (2015) and Rose-Ackerman and Palifka (2016) that the inadequate 
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resources lead to informal payments or facilitation payments, bribery and extortion, receiving gifts 
and accounting fraud. As also highlighted by Enshassi, Al-Najjar, and Kumaraswamy (2009), the 
study found that inadequate resources delay the discharge and implementation of government 
policies, programs and projects public duties by public officials.  
4.4.6   Weak Complaints Mechanism. 
From the current study, weak complaint mechanism at the selected Ministries serves as a loophole 
for corrupt activities such as theft, bribery, extortion and informal payments to prevailing. Some 
of the participants explained that there is the existence of collectivism which limits the demand 
for accountability. Some of the citizens further reviewed that when compliant mechanisms become 
inefficient, it increases the issues of vertical accountability. This remarkable statement was made 
by a monitoring and evaluation director: 
Officials instead of reporting unethical behaviour or blowing the 
whistle on wrongdoing decline doing that for fear of losing their career, 
in addition, to being sabotaged by other officials. Similarly, the 
existence of ineffective mechanisms prevents citizens as well as 
stakeholders to report their complaints (Director PPME, 13). 
 
Some citizens reviewed that when complaint mechanisms are weak, officials feel reluctant for 
what they do. Other participants further opined that weak complaints mechanism weakens checks 
and balances. 
They will always escape or perpetuate through the loopholes once they 
notice that no severe sanction has been applied on unethical behaviour. 
This notwithstanding, will make others feel reluctant to report unethical 
behaviour (Research Assistant, 7). 
 
From the findings of this current study and other studies (Onyango, 2017; Uzochukwu et al., 2018) 
the prevalence of weak reporting mechanisms promote political interference which results in 
inefficiencies and ineffectiveness in executing government projects and programs. From the 
current study, directors were not following the laid down procedures because of the existence of 
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the weak complaint and reporting mechanisms to check answerability and accountability. For 
instance, the study found the existence of weak reportage and whistleblowing mechanisms as a 
result of collectivism (Onyango, 2017). Similarly, the study was related to studies by Hu (2017) 
that the power to question and scrutinize public officials action was weak due to a political 
settlement. 
 
4.5   Benefits of Effective Vertical Accountability at the Selected Ministries 
The study found some benefits to vertical accountability. The findings of the study revealed that 
vertical accountability at the selected Ministries will promote transparency, trust, integrity and 
effective and efficient use of public resources. 
4.5.1   Transparency. 
Some of the participants explained the significance of vertical accountability as an effective 
process of auditing government accounts at the selected Ministries. Another participant further 
reviewed that vertical accountability ensures that information about government activities are 
disclosed to the citizens to promote openness and fairness. It was further opined by some citizens 
that effective vertical accountability makes it difficult for the selected Ministries to hide their 
irresponsible acts as all actions of public officials are subject to public scrutiny. 
We ensure openness and fairness in addition to making relevant 
information accessible to the public or other key stakeholders to make 
an informed decision. In addition, it also ensures effective auditing and 
reporting of annual report besides making accurate and relevant 
information available (Director PPME, 13). 
A participant from a civil society in an interview explained; 
 
Through this, we are able to know the intentions of government as well 
as MDAs through participation and engagement in government 
activities to demand accountability (Director Amnesty International, 
10). 
 
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The study revealed that access to information helps to monitor the workings and performance of 
the selected Ministries and also ensure transparency and good governance. This affirms studies by 
Alom (2018), Lourenço (2015) and Ntim et al. (2017) that open government, voluntary disclosure 
of government information and proactive transparency and outward accountability by public 
officials foster accountability at the selected Ministries. As found from this study as well as studies 
by Meijer (2014) and Papadopoulos (2014), that accountability by the selected Ministries 
strengthen transparency and deepens democracy.  
4.5.2   Effective and Efficient Utilization of Resources. 
Some of the participants explained that accountability promotes effectiveness and efficiency as 
well as create value for public resources at the selected Ministries. A participant further asserted 
that accountability ensures performance-based outcomes at the selected Ministries. Some of the 
citizens explained that effective vertical accountability enables officials to use public resource for 
the exact purpose to curb wastage. 
When they ensure every bit of public resources is used to provide the 
desired quality and affordable public service, is a sign of showing 
accountability to the citizenry (Journalist, 2). 
Another participant from HR explained; 
By way of showing accountability, we use public resources for the 
intended purpose to create the desires effect, because we will be force 
to account at the end of the day. Similarly, it prevents officials from 
diverting resources meant for the public for their personal gain such as 
self-dealing (Director HR, 11). 
From the findings of the study as well as studies by Mayne (2017b), Perrin (2017) and Younis and 
Mostafa (2017), effective vertical accountability ensures that public resources are put into 
judicious use to prevent wastage and curb corruption. It was revealed that promoting effective 
vertical accountability ensures cost-effectiveness and cost efficiency in delivering public service.  
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Further, the study found that effective vertical accountability ensures that public resources are 
used for the intended purpose (Bovens, 2005; Christensen & Lægreid, 2015).  Similar finding by 
Bawole and Ibrahim (2017a) shows that effective vertical accountability in the selected Ministries 
will enhance value for money audit as a result of the effective and efficient utilization of the 
resource. 
4.5.3   Trust. 
Some of the participants explained the relationship that exists between the government and citizens 
as a result of effective vertical. It was reviewed by other participants that accountability creates 
public value and ensures public resources are used for the desired purpose. Some of the citizens 
explained that effective vertical accountability will repose in the government as well as the 
officials the necessary public trust due to their openness and accountability to the public about 
everything they do without any secrecy. 
…the exhibition of openness, transparency, and fairness builds a 
relationship of trust between the government and the public. As a matter 
of fact, it enables the citizens to know whether their resources are been 
put into effective and efficient use or for the intended purpose 
(Journalist, 1). 
A procurement director who was excited in an interview said:  
When we create value for money on the limited public resource, it 
enables the citizens to know that their resources are not wasted. In the 
light of this, more resources would be entrusted into the care of MDAs 
due to public confidence in government activities (Director of 
Procurement, 20). 
From the study, effective accountability, transparency, and fairness enable the general public to 
make informed decision and judgment of trusting public officials with their limited resources. It 
was found by the study that trust is built when the actions and performance of public officials are 
open, transparent and accountable. This affirms studies by Porumbescu (2017) that accountability 
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and transparency in the selected Ministries sow as a seed of confidence and trustworthiness in the 
heart of the general public. The study revealed that effective vertical accountability helps to 
legitimize the actions of public officials by the citizens. In a principal-agent relationship, this helps 
the principal to ratify and legitimize the actions of the public official. 
4.5.4   Integrity. 
Some of the participants explained that effective vertical accountability enhances public official’s 
image, reputation, and integrity by changing public perception about them not been accountable. 
Other participants further opined that accountability enables public officials to secure their 
reputation built over the years. It was further opined by some of the citizens that when public 
officials promotes transparency in whatever they do, it increases the trust in addition to integrity 
or reputation of these officials and government as responsible and answerable. Some of the citizens 
further opined that accountability ensures that the performance as well as the actions of officials 
are inspired by honesty and truthfulness. 
“When they conduct public duties in a transparent and accountable 
manner, they redeem their integrity and reputation with the public or 
citizens concerning issues of corruption (Journalist, 4). 
Another participant added; 
Adhering firmly to openness, transparency and accountability 
maintains and keeps our integrity build over the years. This 
notwithstanding, helps to change the mentality that nobody can be a 
public servant and at the same time not engage in corrupt practices 
(Director of Procurement, 19). 
As found in this study as well as studies by Aziz et al. (2015) and Soltani and Maupetit (2015), 
adherence effective vertical accountability changes the perception of the general public about the 
conduct of public officials as full of corruption, thereby enhancing their reputation and integrity. 
In a principal-agent relationship, the professionalization of the actions and performances of the 
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agent in meeting the objectives of the principal secures the integrity of the agent. The study 
discovered that effective vertical accountability promotes a working culture of trust, credibility, 
and integrity. The study revealed that vertical accountability promotes performance accountability 
which enhances the integrity of public officials (Menzel, 2014; Papadopoulos, 2014; Said et al., 
2015). 
4.6   Chapter Conclusion  
This chapter analyzes both primary and secondary data collected from the field. The data collected 
was analyzed on a thematic basis in relation to the research questions and objectives. Also, the 
chapter analyzes the participant's data collected on the facilitators, limitations, and benefits of 
effective vertical accountability at the selected selected Ministries. It was evident from the 
responses of the participants that Right to Information, Merit-based recruitment, Financial 
disclosure of income, assets, and interest, Proper Record based management, Training and 
development, Performance-based evaluation and Ethical leadership will facilitate vertical 
accountability at selected the selected Ministries. On the other hand, the existence of corruption, 
nepotism, patronage, and clientelism, lack of resource availability, conflict of interest, the 
politicization of the constitution and weak accountability mechanisms have been a hindrance to 
the effectiveness of vertical accountability in the public sector. This has made politicians and 
public administrators at the selected Ministries not answerable and responsible for their actions 
and performances. 
 
 
 
 
 
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CHAPTER FIVE 
SUMMARY OF FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS 
5.0   Introduction  
The findings, a summary of data collected, conclusion and recommendation of the study is 
presented in this chapter. The findings which are based on the research objectives are derived from 
the results obtained from the field. The recommendations from the study revealed how `vertical 
accountability at the selected Ministries can be strengthened in order to curb the limitations to 
vertical accountability at the selected Ministries. The significance of effective vertical 
accountability at the selected Ministries is to ensure answerability and enforceability of the actions 
of the selected Ministries directly to the general public and indirectly to parliament. This will 
enable the selected Ministries to enjoy the trust of those whom they were created to serve. This is 
because the existence of mistrust will corrupt the main motive for the creation of these selected 
Ministries as well as lead to a loss of legitimacy. In order for the selected MDAs to enjoy the 
legitimacy of the general public, they must be committed to transparency and accountability. 
 
5.1   Summary of Key Findings 
The significance of the study was to examine the facilitators, limitations and benefits to effective 
vertical accountability, the case of selected Ministries in Ghana. The findings of the study reveal 
that the practice of vertical accountability at the selected Ministries is based on a top-down 
approach. This is as a result of the interplay of power and politics which has weakened the strength 
of bottom-approach at the selected Ministries. Consequently, the use of this approach by the 
Selected MDAs does not ensure access to government information by the citizens in order for 
them to demand answerability and enforceability. This notwithstanding, the demand of effective 
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vertical accountability at the selected Ministries is done through stakeholder consultation, meet 
the press and public hearing.  
Also, these selected Ministries have Department and Agencies which deepens citizen’s 
involvement in demanding transparency and accountability. In line with this, the openness and 
transparency of government information ensure full citizen participation in the activities of the 
selected MDAs. Again, the study revealed that effective vertical accountability at the selected 
Ministries helps the selected MDAs to correct the perception of the citizens that public officials 
are corrupt as well as engage in unethical practices such as receiving, gifts, bribes, extortion, fraud, 
exchange of favors and informal payments which affect the delivery of public goods and services.  
The facilitators to effective vertical accountability at the selected Ministries depend on some 
factors identified in the accountability relationship of principal-agent theory. The findings of the 
study revealed that the practices of effective vertical accountability at the selected Ministries are 
dependent on the right to information, disclosure of financial income, assets and interest, merit-
based recruitment and proper records management. In addition, performance-based evaluation, 
training and development, and ethical leadership were also found as some of the facilitators of 
effective vertical accountability. Generally, the RTI was explained to be the fundamental 
facilitator of effective vertical accountability at the selected MDAs. 
The study, however discovered some limitations to effective vertical accountability at the selected 
Ministries. These limitations are based on corruption, nepotism, patronage and clientelism and 
conflict of interest. Further, inadequate resources, absence of political commitment and weak 
complaint mechanism were some of the factors found as limitations of effective vertical 
accountability. It was found in general that the practice of the presidential system in Ghana has 
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served as a massive limitations to effective vertical accountability at the selected MDAs due to 
political interference as well as lack of political will and commitment in enforcing it. 
The study revealed some benefits that would be ascertained in implementing effective vertical 
accountability practices at the selected MDAs. The study found that effective vertical 
accountability would enhance openness and transparency in the dealings of public officials. In 
addition, there is a strong relationship of trust between government and citizens. Moreover, 
effective vertical accountability helps in securing the integrity and reputation of public officials at 
the selected MDAs by changing public perception about them. Furthermore, effective vertical 
accountability at the selected MDAs enable public officials to utilize public resources effectively 
and efficiently.  
 
5.6   Conclusions  
The study discovered that effectiveness of vertical accountability at the selected MDAs ensures 
openness, transparency, and responsiveness of public officials. Based on the findings of the study 
as well as the literature, it can be concluded that right to information, disclosure of financial 
income, assets and interest, merit-based recruitment, proper record based management, 
performance-based evaluation, training and development, and ethical leadership can facilitate 
effective vertical accountability. However, there are several limitations such as corruption, 
nepotism, patronage and clientelism, conflict of interest, inadequate resources, absence of political 
commitment and weak complaint mechanisms can limit the effectiveness of vertical accountability 
at the selected MDAs.  
The study presents an understanding of effective vertical accountability at the selected Ministries 
in order to improve the vertical accountability relationship between public officials and the 
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citizens. The research findings add to the knowledge of existing literature on vertical 
accountability. The study serves as a significant resource material for a future researcher who 
decides to study broaden their scope on vertical accountability at the selected MDAs level. 
The findings of the study provide evidence-based results for practitioners and policymaker on how 
to promote effective vertical accountability at the selected Ministries. These factors identified will 
serve as facilitators and limitations to effective vertical accountability at the selected MDAs as 
well as the benefits of effective vertical accountability necessary for policy decision-making. The 
study on the basis of the above findings concludes that RTI if effectively implemented will ensure 
the disclosures of financial income, assets and interest, proper records and ethical leadership which 
in effect will smoothen effective vertical accountability at the selected MDAs. Further, the study 
notwithstanding concludes that inadequate resources and absence of political will if not properly 
dealt with will inhibits effective vertical accountability at the selected MDAs. 
 
5.7   Recommendations  
The study established that corruption and inadequate resources are some of the limitations to 
effective vertical accountability at the selected MDAs. To effectively curb corruption, the study 
recommends that there should be political will and commitment by the government to enhance 
and empower anti-corruption laws and measures as well as strengthen complaints mechanism at 
the selected MDAs. Also, the study found that inadequate resources was a hindrance to 
performance accountability at the selected MDAs. It was therefore strongly recommended by the 
study that the government should make the requisite resource in terms of logistics, human and 
material available to ensure for performance and accountability of selected MDAs. Furthermore, 
the selected MDAs should design salary packages which are attractive for public officials not to 
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engage in corrupt practices in addition to quality investment through training and development of 
officials. 
The findings of the study revealed citizens are not previewed to or lack access to government 
information about how their resources are been spent. This has led to the distrust of citizens in the 
government and in addition loss of government legitimacy. The study recommended that 
government should put stringent measures in place to ensure that information about government 
activities at the selected Ministries are open, transparent and disclosed to the public to serve as a 
check and balance and effective oversight responsibility.  
Also, the study discovered that recruitment, appointment, and promotion at the selected MDAs 
were based on nepotism, clientelism, patronage as well as political interference and intervention. 
This resulted in low performance and productivity, lack of motivation, low job satisfaction, and 
poor accountability practices. To facilitate effective vertical accountability, the study recommends 
that recruitments, appointments, and promotions of public officials at the selected MDAs should 
be primarily based on merit. In line of this, there would be professionalization of the action and 
performance accountability at the selected MDAs. 
In facilitating vertical accountability at the selected MDAs, there must be constant training and 
development for public officials in order to be abreast with the dynamism and changing trends in 
the discharge of their duties as well as practices or mechanisms of accountability. 
The execution of performance appraisal by the Office of Head of Civil Service and Chief Directors 
must be effectively conducted at the selected MDAs to ensure that the performance of public 
officials meet the set target. Additionally, this helps to determine whether such official need 
promotion, retainment or demotion. 
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APPENDICE 
 
(Interview Guide for Directors at the Selected Ministries and Public Opinions of Citizens) 
This interview guide is to serve the sole purpose of academic research on the title “Facilitators, 
limitations and benefits of effective vertical accountability in Ghana, a case of some selected 
Ministries”. The responses of the participants during the gathering of data are kept 
confidentially. 
DEMOGRAPHICS 
1. Please provide me with the following details  
a. What is your highest level of education?  
b. What is your current job position?  
c. How long have you been working in the organization?   
1. In your opinion, what is vertical accountability?  
2. How important is vertical accountability at the selected Ministries? 
3. Describe the specific tools used vertical accountability?  
4. What are some of the facilitators to vertical accountability? (Research Objective 1). 
a Describe how right of information facilitates vertical accountability at the 
selected Ministries? 
b How do disclosure of financial income, assets, and interest promote vertical 
accountability at the selected Ministries? 
c Describe how merit-based recruitment or examination of public officials 
enhances vertical accountability at the selected Ministries? 
d Narrate how proper record management based would vertical accountability at 
the selected Ministries? 
e Describe how performance-based evaluation promotes vertical accountability 
at the selected Ministries? 
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f Describe how training and development enhance vertical accountability at the 
selected Ministries? 
g Describe how ethical leadership promotes vertical accountability at the selected 
Ministries? 
5. What are the limitations to vertical accountability at the selected Ministries? (Research 
Objective 2) 
a. Describe how corruption limits vertical accountability at the selected Ministries?  
b. Describe how nepotism, patronage and clientelism a hindrance vertical accountability 
at the selected Ministries? 
c. Describe how the conflict of interest hinders vertical accountability at the selected 
Ministries? 
d. Describe how the absence of political commitment hinders vertical accountability at the 
selected Ministries? 
e. Describe how inadequate resources serves as a hindrance vertical accountability at the 
selected Ministries? 
f. Describe how weak complaints mechanism hinders vertical accountability at the 
selected Ministries? 
6. What are some of the benefits of vertical accountability at the selected Ministries? (Objective 
3). 
a. Describe how vertical accountability at the selected Ministries leads to transparency? 
b. Describe how vertical accountability at the selected Ministries promotes trust in 
government?  
c. Describe how vertical accountability at the selected Ministries promotes the integrity of 
public officials? 
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d. Describe how vertical accountability at the selected Ministries promote effective and 
efficient use of public resources? 
 
133