Walden University ScholarWorks Walden Dissertations and Doctoral Studies Walden Dissertations and Doctoral Studies Collection 2015 Impact of Fiscal Decentralization on Quality Financial Reporting at the Districts in Ghana Abdul-Malik Seidu Zakaria Walden University Follow this and additional works at: https://scholarworks.waldenu.edu/dissertations Part of the Accounting Commons This Dissertation is brought to you for free and open access by the Walden Dissertations and Doctoral Studies Collection at ScholarWorks. It has been accepted for inclusion in Walden Dissertations and Doctoral Studies by an authorized administrator of ScholarWorks. For more information, please contact
[email protected]. Walden University College of Social and Behavioral Sciences This is to certify that the doctoral dissertation by AMS Zakaria has been found to be complete and satisfactory in all respects, and that any and all revisions required by the review committee have been made. Review Committee Dr. Kevin Fandl, Committee Chairperson, Public Policy and Administration Faculty Dr. Jeffrey Prinster, Committee Member, Public Policy and Administration Faculty Dr. Linda Day, University Reviewer, Public Policy and Administration Faculty Chief Academic Officer Eric Riedel, Ph.D. Walden University 2015 Abstract Impact of Fiscal Decentralization on Quality Financial Reporting at the Districts in Ghana by Abdul-Malik Seidu Zakaria MA, University of Ghana, 2009 BSc, Central University College, Ghana, 2005 Dissertation Submitted in Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy Public Policy and Administration Walden University May 2015 Abstract This study examined the impact of fiscal decentralization on quality financial reporting at local government level in Ghana. The study is important because it provides development partners with the assurance that Metropolitan, Municipal, and District Assemblies (MMDAs) funds are used for their intended purposes.