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Author(s): Adjei Amaniampong (Ph.D.), Augustina Kwakye, Raphael Osei Bonsu, Benjamin Blavo.

Volume/Issue: Volume 8, Issue 5 (2025)

Page No: 1-14

Journal: African Journal of Accounting and Financial Research (AJAFR)

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Abstract:

This study critically investigates the challenges researchers face in examining finance and public accountability in Ghanaian Colleges of Education, focusing on what is termed the privacy document dilemma, the tension between the legitimate demand for financial transparency and the legal and ethical constraints protecting institutional confidentiality. Adopting a mixed-method research design, the study draws on quantitative data from 120 administrative staff and qualitative insights from 20 finance officers and researchers across five Colleges of Education in the Ashanti and Bono Regions. Findings reveal that restricted access to financial documents, bureaucratic resistance, inadequate data management systems, and ambiguous legal frameworks significantly hinder research on financial accountability. The paper contributes to existing scholarship by situating the dilemma within Ghana’s historical, cultural, and institutional context, proposing a framework for ethical access and disclosure. Recommendations focus on digitization, legal clarity, capacity building, and participatory accountability systems.

Keywords:

Finance, public accountability, privacy document dilemma, mixed methods, Ghana, colleges of education, transparency, research ethics.

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