Abstract:

The integrity of public sector operations heavily relies on effective accounting controls and sound governance frameworks, which are fundamental for ensuring transparency, ethical standards, and accountability. In Ghana, these structures are undermined by persistent corruption and the mismanagement of public funds, which continue to erode public trust and obstruct national development. Although various studies have addressed governance and anti-corruption, the literature remains fragmented, lacking a comprehensive synthesis that connects these components with accounting control mechanisms in the Ghanaian public sector. This review aims to bridge this gap. A systematic literature review was conducted on studies published between 2000 and 2024 that focused on accounting control, governance, or anti-corruption in Ghana’s public sector. The review followed the PRISMA 2020 guidelines to ensure methodological rigor. The quality of included studies was assessed using the CASP and MMAT tools, and thematic synthesis was employed. Out of an initial pool of 1,204 studies, 38 met the inclusion criteria. The review uncovered substantial weaknesses in accounting practices, including ineffective internal audits, minimal use of IPSAS, and politically driven oversight. Governance structures were often hindered by institutional inefficiencies and weak enforcement. Although multiple anti-corruption initiatives exist, they are inconsistently applied and lack long-term political support. The findings underscore systemic flaws in Ghana’s public financial management, highlighting the need to strengthen independent oversight, invest in financial digitization, and build a culture rooted in enforcement and transparency. Further research should explore governance at the local level and incorporate behavioral approaches to design more effective anti-corruption strategies.