Financial accountability and revenue paying behavior of citizens in local governments in Ghana: the role of trust and information technology
Nora Danso, John Kwaku Amoh, Lexis Alexander Tetteh, Paul Muda, Gorkel Obro-AdiboPurpose
This study examines the direct effect of financial accountability on citizens' revenue-paying behavior in local governments in Ghana, as well as the mediating role of trust and the moderating role of information technology in this relationship.
Design/methodology/approach
Grounded in stewardship theory and the Unified Theory of Acceptance and Use of Technology (UTAUT), the study employs a quantitative survey research design and uses Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data collected from 472 citizens across four local governments in Ghana.
Findings
The results show that financial accountability positively influence citizens' paying behavior of taxes and levies. Also, while information technology significantly enhances and moderate the link between financial accountability and citizen revenue paying behavior, trust is found to partially mediate this relationship.
Research limitations/implications
This scope of the study is limited by its reliance on self-reported data, which may result in response bias and social desirability effects. The representativeness of the sample may have been compromised as a result of the electronic survey's exclusion of individuals who did not have access to electronic media or internet. The generalisability of the study is limited by its focus on only four of the twenty-nine local governments within the research jurisdiction
Practical implications
The study's practical value lies in its guidance for implementing transparent financial practices, participatory governance, and digital tools to foster public trust and voluntary levies and tax compliance.
Originality/value
This study contributes theoretically by extending stewardship theory and UTAUT to explain revenue-paying behavior through both trust-based and technology-enabled accountability mechanisms. Methodologically, it simultaneously tests direct, mediating, and moderating effects within a single PLS-SEM framework. Contextually, the study provides evidence from Ghanaian local governments, where weak enforcement, low institutional trust, and uneven digitalization shape citizens' compliance behavior in ways that differ from developed economy settings.