Jul 2026· International Journal of Science and Research (IJSR)· pp. 135-143· 0 citations· 36 references
Abstract
: This study examines the effectiveness of financial governance reforms and their implications for public sector performance in Africa using a qualitative meta-synthesis approach. Guided by the pragmatic research paradigm and informed by Agency Theory, Theory of Evaluation, and Institutional Theory, the study synthesized evidence from peer-reviewed literature. One hundred studies were identified through PRISMA screening, of which twenty met the inclusion criteria for final analysis. The findings identified five major dimensions of financial governance: fiscal accountability and transparency, institutional strengthening and capacity building, digital financial management systems, budget control and expenditure monitoring, and regulatory compliance and audit reforms. Effective financial governance was found to improve accountability, transparency, financial reporting, resource utilization, and public trust. However, weak institutional capacity, political interference, inconsistent implementation, and corruption continue to constrain reform outcomes. The study concludes that strengthening governance frameworks, institutional capacity, and accountability mechanisms is essential for improving fiscal discipline and public sector performance across Africa
Many governments across Africa have implemented governance reforms aimed at improving public service delivery and strengthening institutional effectiveness. Despite these interventions, many countries continue to experience persistent challenges in delivering quality public services. This study presents a meta-analysis of governance reforms and their contribution to public service delivery in Africa. Guided by the pragmatic paradigm, the study synthesizes theoretical and empirical evidence to generate practical and context-specific policy insights. A total of 100 relevant studies were identified from indexed databases and screened using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. Following quality appraisal and eligibility assessment, 44 studies were included in the final synthesis. Documentary analysis was used to extract and systematically organize evidence for thematic synthesis and interpretation. The findings revealed five major dimensions of governance reforms: transparency and accountability reforms (23% of studies), decentralization and citizen participation (20%), digital governance systems (20%), institutional and administrative reforms (18%), and public financial management reforms (18%). The review further identified institutional capacity, political commitment, citizen participation, fiscal autonomy, and leadership support as critical factors influencing reform effectiveness. The study concludes that governance reforms contribute positively to public service delivery; however, their effectiveness depends largely on the strength of institutional, political, and financial enabling environments. Sustainable improvements in service delivery therefore require adaptive, contextsensitive, and citizen-centered approaches to governance reform implementation.
Rev. Kigen, Kipchirchir Benard, Prof. David Minja· International Journal of App...· 0 citations
This study develops a governance framework explaining how institutional integration and accountability can strengthen Indonesia's public financial management. A qualitative policy-study design was applied through document analysis of financial laws, government regulations, audit reports, and peer-reviewed studies published between 2015 and 2026. The findings identify five interdependent requirements: integrated planning and budgeting, reliable treasury and accounting, risk-based internal control, interoperable digital information, and enforceable audit follow-up. Although Indonesia has established a comprehensive regulatory architecture, fragmented systems, compliance-oriented reporting, uneven institutional capacity, and weak use of performance information continue to constrain public value. The proposed framework links financial data, organizational responsibility, ethical leadership, citizen-accessible disclosure, and outcome-based evaluation across the budget cycle to improve fiscal accountability and administrative performance.
Wahab Tuanaya, Muhtar Muhtar· Journal of Social Interactio...· 0 citations
This study examines the methodological challenges associated with measuring public sector performance in Nigeria through a meta-analysis of governance indicators. The research explores the reliability, validity, and consistency of commonly used governance measurement frameworks adopted by government institutions, international organizations, and policy analysts. Despite the increasing emphasis on accountability, transparency, and efficiency in public administration, the assessment of public sector performance in Nigeria remains problematic due to issues such as inconsistent data collection, political interference, weak institutional capacity, lack of standardized indicators, and regional disparities. Using a qualitative document analysis methodology, the study reviews existing literature, governance reports, and performance assessment models to identify recurring methodological limitations affecting the accuracy of governance indicators in Nigeria. The findings reveal that many performance measurements are influenced by subjective perceptions, inadequate statistical frameworks, and insufficient integration of local socio-political realities. Furthermore, the study highlights the gap between policy formulation and implementation, which often undermines the credibility of governance assessments. The study recommends strengthening measurement frameworks, improving data systems and infrastructure, strengthening institutional capacity and autonomy, enhancing transparency and citizen participation, building a performance-oriented public service culture.
ONAMAH OJODOMO GODWIN, ALHASSAN YAKUBU ADEKU, FORTUNE OJOCHETULE YUSUFU· International Journal of Ent...· 0 citations
Political governance is widely regarded as a decisive determinant of rural development; however, the evidence from West Africa remains fragmented across countries, governance levels, and policy sectors. This article synthesises that evidence through a systematic review conducted in accordance with the PRISMA 2020 guidelines. Four databases were searched, yielding 1,284 records; after de-duplication and a two-stage screening process, 12 peer-reviewed studies published between 2022 and 2026 were retained. A thematic synthesis organised the findings around five dimensions of governance: decentralisation and local government capacity, institutional quality, policy implementation, participation and accountability, and corruption and public financial management. The review finds that decentralisation improves rural outcomes only when fiscal authority, administrative capacity, and downward accountability accompany the transfer of functions; that institutional quality exerts a threshold and non-linear effect on growth and poverty reduction; and that policy design frequently outpaces implementation capacity at the subnational level. Corruption and conflict consistently attenuate the developmental returns on public expenditure. The evidence base is geographically skewed towards Anglophone states, particularly Ghana, and is dominated by cross-sectional designs. The review concludes that strengthening the governance and development nexus in rural West Africa requires genuine fiscal decentralisation, investment in local administrative capacity, and institutionalised social accountability. Comparative, longitudinal, and Francophone-inclusive research is necessary.
T. O. Adefisoye· Interdisciplinary Journal of...· 0 citations
This study aims to analyze the effect of accountability, transparency, and governance on public sector financial performance. The background of this research is the increasing need for better financial management and institutional performance in public sector organizations. This study uses a quantitative approach with secondary data obtained from government financial reports and institutional disclosures. The data are analyzed using multiple regression analysis to test the effect of accountability, transparency, and governance on financial performance. The results show that accountability has a positive and significant effect on financial performance. Transparency also has a positive effect, indicating that openness in financial reporting can support better organizational performance. Governance is also found to have a significant influence on financial performance through the implementation of control systems and regulatory compliance. These findings indicate that accountability, transparency, and governance play an important role in improving public sector financial performance. This study is expected to provide empirical evidence for public sector accounting research and practical implications for policymakers in improving financial management systems.
This study investigates the impact of the 2021 Bank of Ghana corporate governance (CG) guidelines on the financial performance, risk management, and stakeholder relationships of Ghana’s Rural and Community Banks (RCBs). Adopting a mixed- methods approach, the research integrates panel data analysis, semi-structured interviews, and document review across 64 RCBs to examine governance’s role in promoting financial inclusion and institutional resilience. Quantitative findings reveal that sound governance structures are associated with a 15% increase in profitability, 12% rise in return on assets (ROA), 25% reduction in non-performing loans (NPL), and improved operational efficiency (CIR). Interview insights corroborate these gains, attributing them to enhanced transparency, accountability, and stakeholder trust. Document analysis further validates governance reforms as critical drivers of financial stability. However, challenges persist in voting procedures and board dynamics, undermining minority shareholder participation and governance fairness. The study recommends targeted board training, diversification, and technological investment to close these governance gaps. As one of the first comprehensive assessments of CG impacts within Ghana’s RCBs, this research provides policymakers and practitioners with actionable strategies to strengthen governance frameworks, enhance financial inclusion, and promote sustainable rural development in emerging economies.
J. Ayam· African Journal of Managemen...· 0 citations
