Abstract:
The appalling financial management systems across all public organizations
are the major setbacks influencing the economy. Ghana Integrated Financial
Management Information System (GIFMIS) is an information system that
monitors and summarizes financial information on financial transactions. This
study sought to assess the implementation of GIFMIS on government financial
operations in relation to the management of public funds in MMDAs and the
vital role it plays on financial accountability. The study adopted a quantitative
approach, descriptive survey design and employed a regression analysis to
determine the impact of GIFMIS on accountability. The findings from the
study of a sample size of 316 indicated that, there is a negative relationship
between implementation process and accountability. The study further
revealed that, there is a significant positive relationship between
implementation structures and accountability as well as a positive significant
relationship between factors influencing GIFMIS implementation and
accountability. With reference to the findings, the study draws the following
implications, that are useful to government and other stakeholders involve. To
the Controller and Accountant, trainings should be organised for the users of
the system especially on the chart of accounts so that it can be more user
friendly. To the development partners, they should intensify their supervisory
role and funding should made available to improve structures especially the
network connectivity and the backup power. To the district assemblies,
Factors Influencing GIFMIS: good organisational structure, organisational
Values Political Support should be improved and strictly adhered to
