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Management of Public Sector Financial Records in Ghana: Implications for Good Government

Pino Akotia


The paper examines the relationship between public sector recorded financial information and good government. The paper argues that public finance is a major instrument of constitutional, political and administrative control and that it provides the basis for decision making and the implementation of programmes. When effectively managed, recorded financial information provides a key resource for securing the evidence base of public financial management. The relationship between good government and effective management of public financial records is illustrated with a study of the budgetary processes of Ghana and how inadequate management of the records has been hindering public accountability.

(African Journal of Library, Archives and Information Science: 2000 10 (1): 153-166)