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Budgetary control and the adoption of consortium blockchain monitoring system in the Ghanaian local government

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dc.title Budgetary control and the adoption of consortium blockchain monitoring system in the Ghanaian local government en
dc.contributor.author Kenetey, Gifty
dc.contributor.author Popesko, Boris
dc.relation.ispartof International Journal of Public Sector Management
dc.identifier.issn 0951-3558 Scopus Sources, Sherpa/RoMEO, JCR
dc.identifier.issn 1758-6666 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2024
dc.type article
dc.language.iso en
dc.publisher Emerald Publishing
dc.identifier.doi 10.1108/IJPSM-07-2023-0212
dc.relation.uri https://www.emerald.com/insight/content/doi/10.1108/IJPSM-07-2023-0212/full/html
dc.relation.uri https://www.emerald.com/insight/content/doi/10.1108/IJPSM-07-2023-0212/full/pdf?title=budgetary-control-and-the-adoption-of-consortium-blockchain-monitoring-system-in-the-ghanaian-local-government
dc.relation.uri https://doi.org/10.1108/IJPSM-07-2023-0212
dc.subject budget control en
dc.subject consortium blockchain en
dc.subject monitoring and evaluation system en
dc.subject local government en
dc.subject budget transparency en
dc.subject Ghana en
dc.description.abstract Purpose: This study aimed to examine the adoption of consortium blockchain technology to ensure interoperability for the transparency of budgetary control in Ghanaian local government. Design/methodology/approach: This study is based on the design science research (DSR) observational technique for developing a consortium blockchain budgetary control system for Ghana's local government. Findings: The study resulted in the design of a consortium blockchain monitoring and evaluation system to set up a mechanism to monitor various budget projects, processes and transactions for Ghana's local government. The findings also proved Ghana is ideally positioned to gain an advantage from designed artefacts such as ours, given its digital financial service (DFS) policy. In addition, the evaluation of the designed artefact proves there will be a positive impact on budgetary processes by addressing transparency concerns; however, the success of this concern depends on how the local government organisation embraces the artefact. Research limitations/implications: The study sheds light on budget monitoring and evaluation tied to peer-to-peer (P2P) participation in the public sector via an advanced administrative digitalised networking and communication algorithm (A Distributed Ledger Technology - blockchain). The difference between the designed artefact and the traditional M&E system is argued. The study is limited by the paradoxes and inefficiencies of the integration of blockchain into the Ghanaian local government but, at the same time, presents a high level of certainty and possibility. Practical implications: The proposed artefact has presented relevance because it is a new solution to existing concerns like trust, transparency, accountability and compliance, thereby improving local government budget administration. Originality/value: The study has offered unique and new methods, guidelines and designs for tracking various budget projects and processes beyond the conventional technology-driven approach via DSR, exhibiting a unique solution for solving budget transparency, trust, accountability, compliance and data accessibility concerns. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1011841
utb.identifier.scopus 2-s2.0-85181528458
utb.identifier.wok 001137054700001
utb.source j-scopus
dc.date.accessioned 2024-02-14T13:51:51Z
dc.date.available 2024-02-14T13:51:51Z
dc.description.sponsorship Tomas Bata University in Zlín, TBU, (IGA/FaME/2022/003)
dc.description.sponsorship Tomas Bata University in Zline [IGA/FaME/2022/003]
utb.ou Department of Business Administration
utb.contributor.internalauthor Kenetey, Gifty
utb.contributor.internalauthor Popesko, Boris
utb.fulltext.sponsorship The authors of this research express gratitude to the Tomas Bata University in Zlíně for funding this study (No: IGA/FaME/2022/003). Their role of acquiring stationery materials and financial support, which offered a chance to access some journals during the authors' idea's conception and planning stage, was helpful. Aside from financial provision and stationery materials, their remarkable support in organising research training via webinars and one-on-one sessions relating to the authors' theme gave insight and direction to the successful completion of the authors' work.
utb.wos.affiliation [Kenetey, Gifty] Tomas Bata Univ Zlin, Fac Management & Econ, Dept Business Adm, Zlin, Czech Republic; [Popesko, Boris] Tomas Bata Univ Zlin, Fac Management & Econ, Zlin, Czech Republic
utb.scopus.affiliation Department of Business Administration, Faculty of Management and Economics, Tomas Bata University in Zlin, Zlín, Czech Republic; Faculty of Management and Economics, Tomas Bata University in Zlin, Zlín, Czech Republic
utb.fulltext.projects IGA/FaME/2022/003
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