Financial Accountability in Decentralized Local Governance: A Systematic Review of Challenges, Institutional Drivers, And Reform Opportunities in Ghana's Metropolitan, Municipal and District Assemblies

Financial accountability remains a fundamental requirement for effective decentralized governance, yet Ghana's Metropolitan, Municipal, and District Assemblies (MMDAs) continue to experience persistent financial management challenges despite extensive public sector reforms. This systematic review examined the institutional, political, and governance factors influencing financial accountability within Ghana's local government system. Following the PRISMA 2020 guidelines, literature published between 1997 and 2025 was identified from Scopus, Web of Science, Google Scholar, CrossRef, EBSCOhost, Emerald Insight, ScienceDirect, and ProQuest, and relevant grey literature sources. The search identified 391 records, but 20 studies met the inclusion criteria and were synthesized thematically. The review identified four interrelated determinants of financial accountability: institutional capacity, political interference, transparency and citizen participation, and oversight and regulatory enforcement. Assemblies with stronger administrative capacity, competent personnel, effective internal controls, and digital financial systems consistently demonstrated better compliance with financial regulations. Conversely, political interference weakened institutional independence and reduced adherence to audit recommendations. Evidence further showed that transparency, participatory governance, and independent oversight institutions strengthened fiscal discipline and public trust. The review concludes that sustainable financial accountability in Ghana's MMDAs requires integrated reforms that strengthen institutional capacity, reduce political interference, expand citizen participation, and empower oversight institutions through consistent enforcement and greater operational independence.

Financial accountability, Decentralized local governance, Institutional capacity, Political interference, Citizen participation, Public financial management

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