ABSTRACTThe goal of the study was to assess the role of accounting practices in promoting expenditure control at the National Health Insurance Scheme, Bono region. The case study research design was employed with questionnaire as the main data collection tool. The target population was management and account staff of the …
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ABSTRACTThe goal of the study was to assess the role of accounting practices in promoting expenditure control at the National Health Insurance Scheme, Bono region. The case study research design was employed with questionnaire as the main data collection tool. The target population was management and account staff of the twelve (12) municipal and district schemes and the regional office constituting a sample of 122 officers. The data was analysed using both descriptive (percentages, frequencies, mean and standard deviations) and inferential statistical tools (multiple regression analysis). The study revealed that the NHIS has accounting practices and procedures that emphasis the basic accounting cycle such as documentations, the use of journal and ledgers, preparation of trail balance, financial statements and provision of authorization and approval. Expenditure control practices that been practiced in the various schemes include uniform policies and procedures, the use of authorization and approval, segregation of duties, verifications, among others. There are also challenges mitigating against the application of the accounting practices including delays in approval from the head office or the unavailability of scheme manager, the threshold is very small and the allowable expenditures create undue delay in operations. The results indicate that accounting practices in the NHIS influence expenditure control practices. The study recommends to the National Health Insurance Authority to build the capacity of management members by training these officers of the various schemes on the accounting practices and procedures, and the public expenditure management practices to equip them in exercising and managing the scheme’s finances.DECLARATIONABSTRACTDEDICATIONACKNOWLEDGEMENTSTABLE OF CONTENTSLIST OF TABLESLIST OF FIGURESLIST OF ACRONYMSCHAPTER ONE: INTRODUCTIONBackground to the StudyStatement of the ProblemObjectives of StudyResearch QuestionsResearch HypothesesSignificance of the StudyDelimitationsDefinition of TermsOrganization of the StudyCHAPTER TWO: LITERATURE REVIEWIntroductionTheoretical FrameworkAgency TheoryStewardship TheoryMeaning of AccountingAccounting Practices in OrganisationsThe Basic Accounting CycleArithmetical Accounting ControlsDelegation, Authorisation and ApprovalOverview of Accounting PoliciesNature of Government AccountingDeveloping Accounting PoliciesEvaluating Accounting PoliciesPublic Financial Management in GhanaAchieving Accountability in Public Financial Management in GhanaManagement Accountability Framework.Creating an Environment of AccountabilityAdoption of International Public Sector Accounting StandardsPublic Performance ReportingDetermination of the Cost of Doing Government BusinessThe Establishment of the Benchmark of EfficiencyStrengthening the Public Accounts CommitteeAccounting InformationMeaning of Financial ControlProblems of Accounting Procedures and Practices in Public EntitiesCultural DiversityDiversity and Complexity in Government PoliciesJudicial Application and Interpretation of Business TransactionsEmpirical StudiesConceptual FrameworkFinancial Sustainability of NHIS in Ghana through Effective Financial Management.Government Operationalises Public Financial Management ActFiscal Structural ReformsChapter SummaryCHAPTER THREE: RESEARCH METHODSIntroductionStudy AreaResearch DesignPopulation of StudySample Size and TechniquesData Collection ToolsPilot TestValidity and ReliabilityData Collection ProcedureData AnalysisEthical ConsiderationChapter SummaryCHAPTER FOUR: RESULTS AND DISCUSSIONIntroductionDemographic Characteristics of RespondentsThe Various Accounting Practices and Procedures used by NHISStrategies in Controlling Expenditure at the NHIS, Bono regionChallenges that Confront the NHIS in Operationalizing the Accounting Practices in the Control of the Scheme’s ExpendituresDiscussion of ResultsThe Accounting Practices (Reporting and Authorisation) used by NHISStrategies of Expenditure Control Practices at the NHIS, Bono regionChallenges that Confront the NHIS in Operationalizing the Accounting Practices in the Control of the Scheme’s ExpendituresEffects of the Accounting Practices on the Control of Public Expenditures at the NHIS, Bono Region.Chapter SummaryCHAPTER FIVE: SUMMARY, CONCLUSIONS AND RECOMMENDATIONSIntroductionSummary of FindingsConclusionsRecommendationsSuggestion for Future StudiesREFERENCESAPPENDIX A
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