The impact of electronic procurement (E-procurement) on public sector accountability in Ghana

Published: Mar 25, 2025

Abstract:

Purpose: This study investigates the antecedents and consequences of e-procurement in Ghana, focusing on its role in enhancing transparency and accountability in public procurement.

Methods: The research sampled 200 respondents from various government agencies in Accra, including the Department of Roads, Ghana Cocoa Board, Ghana Health Service, and Tema Metropolitan Assembly. Data were analyzed using graphs, tables, descriptive statistics, chi-squared tests, and simple regression analysis.

Results: The findings revealed that the effective implementation of e-procurement in Ghana began in 2019, with agencies such as the Department of Feeder Roads, Ghana Cocoa Board, Ghana Health Service, Koforidua Technical University, and Tema Metropolitan Assembly adopting the system. The Ghana e-procurement system (GHANEPS) includes key components such as e-tendering, e-requisition, e-tender evaluation, e-supplier selection, and e-supplier relationship management. The study also found that transparency, accountability, automation, and a secure system were critical success factors in reducing corruption. In addition, a positive association was observed between e-procurement adoption and transparency in public procurement.

Conclusion: The findings underscore the significant role of e-procurement in enhancing transparency and accountability in Ghana’s public procurement processes.

Limitations: The study was limited to selected government agencies in Accra, which may restrict the generalizability of the findings to other regions and institutions in Ghana.

Contributions: This research contributes to the literature on public procurement reforms in Ghana, highlighting the effectiveness of e-procurement in enhancing transparency and accountability in public procurement, which has not been examined in previous studies in the Ghanaian context.

Keywords:
1. e-procurement
2. consequence
3. public sector accountability
4. corruption
5. Ghana
Authors:
1 . Alhassan Musah
https://orcid.org/0000-0003-1107-522X
2 . Adu Peprah James
3 . Matilda Asiedu-Ampomah
4 . Felicia Koomson
How to Cite
Musah, A., James, A. P., Asiedu-Ampomah , M., & Koomson , F. . (2025). The impact of electronic procurement (E-procurement) on public sector accountability in Ghana. Journal of Governance and Accountability Studies, 5(1), 63–77. https://doi.org/10.35912/jgas.v5i1.1253

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References

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    Anane, A., Adoma, V., & Awuah, G. (2019). The effect of procurement practices on service delivery: a case study of VRA, Ghana. Asian Journal of Economics, Business and Accounting, 13(1), 1-23. doi:https://doi.org/10.9734/AJEBA/2019/v13i130164

    Aqeel, A., & Asim, M. (2019). Factors influencing e-procurement practice in Pakistan. Business Management and Strategy, 10(2), 1-26.

    Asare, E. N., & Prempeh, K. B. (2017). An empirical assessment of factors that influence the implementation of e-procurement in technical universities in Ghana. Journal of Logistics Management, 6(2), 52-60. doi:https://doi.org/10.5923/j.logistics.20170602.03

    Asogwa, B. E. (2013). Electronic government as a paradigm shift for efficient public services: Opportunities and challenges for Nigerian government. Library Hi Tech, 31(1), 141-159.

    Baily, P., Farmer, D., Crocker, B., Jessop, D., & Jones, D. (2008). Procurement principles and management: Pearson Education.

    Bausà Peris, O., Kourtidis, S., Liljemo, K., Loozen, N., Rodrigues Frade, J., & Snaprud, M. (2023). E-procurement golden book of good practice: final report. Retrieved from https://vpt.lrv.lt/uploads/vpt/documents/files/mp/kiti_leidiniai/e-procurement-golden-book-of-good-practice_en.pdf

    Boafo, N. D., Ahudey, E., & Darteh, A. O. (2020). Evaluating e-procurement impact in the public sector.

    Brandon-Jones, A., & Kauppi, K. (2018). Examining the antecedents of the technology acceptance model within e-procurement. International journal of operations & production management, 38(1), 22-42. doi:https://doi.org/10.1108/IJOPM-06-2015-0346

    Chomchaiya, S., & Esichaikul, V. (2016). Consolidated performance measurement framework for government e-procurement focusing on internal stakeholders. Information Technology & People, 29(2), 354-380. doi:https://doi.org/10.1108/ITP-12-2013-0210

    Doherty, N. F., McConnell, D. J., & Ellis?Chadwick, F. (2013). Institutional responses to electronic procurement in the public sector. International Journal of Public Sector Management, 26(6), 495-515. doi:https://doi.org/10.1108/IJPSM-04-2012-0048

    Godfred, M., Evans, N., Doumbia, M., & Hanson, O. (2015). E-procurement as an alternate paradigm to the challenges of procuring goods and services in the public sector-a case study of Ghana Cocoa Board. European Journal of Business and Management, 7(2), 68-72.

    Hidayat, R. (2015). Local Government E-Procurement Practices in Indonesia: Accountability, Efficiency, and Barriers. Journal of US-China Public Administration, 12(2), 105-114. doi:https://doi.org/10.17265/1548-6591/2015.02.003

    Hsiao, C. H., & Yang, C. (2011). The intellectual development of the technology acceptance model: A co-citation analysis. International Journal of Information Management, 31(2), 128-136. doi:https://doi.org/10.1016/j.ijinfomgt.2010.07.003

    Khan, M. M. R., & Al Amin, M. M. H. (2021). A study on digital transformation in the healthcare sector of Bangladesh: Current scenario and the future roadmap. Journal of Governance and Accountability Studies, 1(2), 163-176. doi:https://doi.org/10.35912/jgas.v1i2.747

    Luthra, S., Kumar, V., Kumar, S., & Haleem, A. (2011). Barriers to implement green supply chain management in automobile industry using interpretive structural modeling technique: An Indian perspective. Journal of Industrial Engineering and Management (JIEM), 4(2), 231-257. doi:https://doi.org/10.3926/jiem.v4n2.p231-257

    Mahmood, S. A. I. (2010). Public procurement and corruption in Bangladesh confronting the challenges and opportunities. Journal of public administration and policy research, 2(6), 103.

    Mahuwi, L., & Israel, B. (2024). Promoting transparency and accountability towards anti-corruption in pharmaceutical procurement system: does e-procurement play a significant role? Management Matters, 21(1), 20-37. doi:https://doi.org/10.1108/MANM-07-2023-0027

    Mansaray, A. K., Lapkoff, M., & Little, A. (2018). Public Procurement Compliance Behavior and Its Effect on Quality Service Delivery: A Case Study of The Electricity Company of Ghana (Ecg) International Journal of Supply Chain Management, 3(2), 60 – 85.

    Mukhlis, M., Makhya, S., Yulianto, Y., & Aviv, M. (2025). The challenges of digital governance in the Regions: Study in Central Lampung Regency, Indonesia. Journal of Governance and Accountability Studies, 5(1), 33-46. doi:https://doi.org/10.35912/jgas.v5i1.2448

    Musah, A., Gapketor, E. D., & Anokye, F. K. (2018). Determinants of internal audit effectiveness in State-Owned Enterprises (SOEs) in Ghana. The Journal of Accounting and Management, 8(1), 52-68.

    Neupane, A., Soar, J., & Vaidya, K. (2012). The potential of e-procurement technology for reducing corruption. International Journal of Information Technology and Management, 11, 273-287. doi:https://doi.org/10.1504/IJITM.2012.049997

    Neupane, A., Soar, J., Vaidya, K., & Yong, J. (2012). Role of public e-procurement technology to reduce corruption in government procurement. Paper presented at the Proceedings of the 5th international public procurement conference (IPPC5).

    PPA. (2010). E-PROCUREMENT : IS GHANA READY? Retrieved from https://ppa.gov.gh/wp-content/uploads/2019/01/20101112-PPA-E-Bulletin-Nov-Dec-2010-Final.pdf

    Putri, A. M., Syamsu, S., & Triono, A. (2024). Policy to replace electronic card into population digital in South Lampung Regency. Journal of Governance and Accountability Studies, 4(1), 19-29. doi:https://doi.org/10.35912/jgas.v4i1.1919

    Quashie, M. K. (2019). Causes and Costs of Procurement Irregularities in Ghana’s District Assemblies. International Journal of Law and Society, 2(4), 58. doi:https://doi.org/10.11648/j.ijls.20190204.11

    Setiawan, T., & Wijayati, N. (2024). Evaluation of risk management for optimizing service quality in XYZ regional general hospital. International Journal of Financial, Accounting, and Management, 6(3), 301-312. doi:https://doi.org/10.35912/ijfam.v6i3.2185

    Siita, A. (2014). Assessing the potential of electronic procurement in the public sector: The case of Accra Metropolis: Master of Science Dissertasion), Kwame Nkrumah University of Science and ….

    Šumak, B., Heri?ko, M., & Pušnik, M. (2011). A meta-analysis of e-learning technology acceptance: The role of user types and e-learning technology types. Computers in Human Behavior, 27(6), 2067-2077. doi:https://doi.org/10.1016/j.chb.2011.08.005

    Tukamuhabwa, B. R. (2012). Antecedents and consequences of public procurement non-compliance behavior. Journal of Economics and Behavioral studies, 4(1), 34-46. doi:https://doi.org/10.22610/jebs.v4i1.300

    Turner, M., Kitchenham, B., Brereton, P., Charters, S., & Budgen, D. (2010). Does the technology acceptance model predict actual use? A systematic literature review. Information and software technology, 52(5), 463-479. doi:https://doi.org/10.1016/j.infsof.2009.11.005

    Ukwuoma, H. C., Cirman, N. E., & Oye, P. O. (2022). The role of e-Government in overcoming the consequences of the COVID-19 pandemic in Nigeria. Journal of Governance and Accountability Studies, 2(1), 79-92. doi:https://doi.org/10.35912/jgas.v2i1.1157

    Worldbank. (2003). Public Procurement Act of Ghana—Country Procurement Assessment Report. Retrieved from

    Yevu, S. K., Yu, A. T. W., Darko, A., Nani, G., & Edwards, D. J. (2023). Modeling the influence patterns of barriers to electronic procurement technology usage in construction projects. Engineering, Construction and Architectural Management, 30(10), 5133-5159. doi:https://doi.org/10.1108/ECAM-01-2021-0013

  1. Adebiyi, A. A., Ayo, C. K., & Adebiyi, M. (2010). Development of electronic government procurement (e-GP) system for Nigeria public sector. International Journal of Electrical & Computer Sciences IJECS-IJENS, 10(6), 69-76.
  2. Ameyaw, C., Mensah, S., & Osei-Tutu, E. (2011). Challenges facing the smooth implementation of Ghana’s Public Procurement Law, 2003, Act 663. Paper presented at the Laryea, S., Lleiringer, R. and Hughes, W.(Eds) Procs West Africa Built Environment Research (WABER) Conference, 19-21 July 2011, Accra Ghana, 237.
  3. Anane, A., Adoma, V., & Awuah, G. (2019). The effect of procurement practices on service delivery: a case study of VRA, Ghana. Asian Journal of Economics, Business and Accounting, 13(1), 1-23. doi:https://doi.org/10.9734/AJEBA/2019/v13i130164
  4. Aqeel, A., & Asim, M. (2019). Factors influencing e-procurement practice in Pakistan. Business Management and Strategy, 10(2), 1-26.
  5. Asare, E. N., & Prempeh, K. B. (2017). An empirical assessment of factors that influence the implementation of e-procurement in technical universities in Ghana. Journal of Logistics Management, 6(2), 52-60. doi:https://doi.org/10.5923/j.logistics.20170602.03
  6. Asogwa, B. E. (2013). Electronic government as a paradigm shift for efficient public services: Opportunities and challenges for Nigerian government. Library Hi Tech, 31(1), 141-159.
  7. Baily, P., Farmer, D., Crocker, B., Jessop, D., & Jones, D. (2008). Procurement principles and management: Pearson Education.
  8. Bausà Peris, O., Kourtidis, S., Liljemo, K., Loozen, N., Rodrigues Frade, J., & Snaprud, M. (2023). E-procurement golden book of good practice: final report. Retrieved from https://vpt.lrv.lt/uploads/vpt/documents/files/mp/kiti_leidiniai/e-procurement-golden-book-of-good-practice_en.pdf
  9. Boafo, N. D., Ahudey, E., & Darteh, A. O. (2020). Evaluating e-procurement impact in the public sector.
  10. Brandon-Jones, A., & Kauppi, K. (2018). Examining the antecedents of the technology acceptance model within e-procurement. International journal of operations & production management, 38(1), 22-42. doi:https://doi.org/10.1108/IJOPM-06-2015-0346
  11. Chomchaiya, S., & Esichaikul, V. (2016). Consolidated performance measurement framework for government e-procurement focusing on internal stakeholders. Information Technology & People, 29(2), 354-380. doi:https://doi.org/10.1108/ITP-12-2013-0210
  12. Doherty, N. F., McConnell, D. J., & Ellis?Chadwick, F. (2013). Institutional responses to electronic procurement in the public sector. International Journal of Public Sector Management, 26(6), 495-515. doi:https://doi.org/10.1108/IJPSM-04-2012-0048
  13. Godfred, M., Evans, N., Doumbia, M., & Hanson, O. (2015). E-procurement as an alternate paradigm to the challenges of procuring goods and services in the public sector-a case study of Ghana Cocoa Board. European Journal of Business and Management, 7(2), 68-72.
  14. Hidayat, R. (2015). Local Government E-Procurement Practices in Indonesia: Accountability, Efficiency, and Barriers. Journal of US-China Public Administration, 12(2), 105-114. doi:https://doi.org/10.17265/1548-6591/2015.02.003
  15. Hsiao, C. H., & Yang, C. (2011). The intellectual development of the technology acceptance model: A co-citation analysis. International Journal of Information Management, 31(2), 128-136. doi:https://doi.org/10.1016/j.ijinfomgt.2010.07.003
  16. Khan, M. M. R., & Al Amin, M. M. H. (2021). A study on digital transformation in the healthcare sector of Bangladesh: Current scenario and the future roadmap. Journal of Governance and Accountability Studies, 1(2), 163-176. doi:https://doi.org/10.35912/jgas.v1i2.747
  17. Luthra, S., Kumar, V., Kumar, S., & Haleem, A. (2011). Barriers to implement green supply chain management in automobile industry using interpretive structural modeling technique: An Indian perspective. Journal of Industrial Engineering and Management (JIEM), 4(2), 231-257. doi:https://doi.org/10.3926/jiem.v4n2.p231-257
  18. Mahmood, S. A. I. (2010). Public procurement and corruption in Bangladesh confronting the challenges and opportunities. Journal of public administration and policy research, 2(6), 103.
  19. Mahuwi, L., & Israel, B. (2024). Promoting transparency and accountability towards anti-corruption in pharmaceutical procurement system: does e-procurement play a significant role? Management Matters, 21(1), 20-37. doi:https://doi.org/10.1108/MANM-07-2023-0027
  20. Mansaray, A. K., Lapkoff, M., & Little, A. (2018). Public Procurement Compliance Behavior and Its Effect on Quality Service Delivery: A Case Study of The Electricity Company of Ghana (Ecg) International Journal of Supply Chain Management, 3(2), 60 – 85.
  21. Mukhlis, M., Makhya, S., Yulianto, Y., & Aviv, M. (2025). The challenges of digital governance in the Regions: Study in Central Lampung Regency, Indonesia. Journal of Governance and Accountability Studies, 5(1), 33-46. doi:https://doi.org/10.35912/jgas.v5i1.2448
  22. Musah, A., Gapketor, E. D., & Anokye, F. K. (2018). Determinants of internal audit effectiveness in State-Owned Enterprises (SOEs) in Ghana. The Journal of Accounting and Management, 8(1), 52-68.
  23. Neupane, A., Soar, J., & Vaidya, K. (2012). The potential of e-procurement technology for reducing corruption. International Journal of Information Technology and Management, 11, 273-287. doi:https://doi.org/10.1504/IJITM.2012.049997
  24. Neupane, A., Soar, J., Vaidya, K., & Yong, J. (2012). Role of public e-procurement technology to reduce corruption in government procurement. Paper presented at the Proceedings of the 5th international public procurement conference (IPPC5).
  25. PPA. (2010). E-PROCUREMENT : IS GHANA READY? Retrieved from https://ppa.gov.gh/wp-content/uploads/2019/01/20101112-PPA-E-Bulletin-Nov-Dec-2010-Final.pdf
  26. Putri, A. M., Syamsu, S., & Triono, A. (2024). Policy to replace electronic card into population digital in South Lampung Regency. Journal of Governance and Accountability Studies, 4(1), 19-29. doi:https://doi.org/10.35912/jgas.v4i1.1919
  27. Quashie, M. K. (2019). Causes and Costs of Procurement Irregularities in Ghana’s District Assemblies. International Journal of Law and Society, 2(4), 58. doi:https://doi.org/10.11648/j.ijls.20190204.11
  28. Setiawan, T., & Wijayati, N. (2024). Evaluation of risk management for optimizing service quality in XYZ regional general hospital. International Journal of Financial, Accounting, and Management, 6(3), 301-312. doi:https://doi.org/10.35912/ijfam.v6i3.2185
  29. Siita, A. (2014). Assessing the potential of electronic procurement in the public sector: The case of Accra Metropolis: Master of Science Dissertasion), Kwame Nkrumah University of Science and ….
  30. Šumak, B., Heri?ko, M., & Pušnik, M. (2011). A meta-analysis of e-learning technology acceptance: The role of user types and e-learning technology types. Computers in Human Behavior, 27(6), 2067-2077. doi:https://doi.org/10.1016/j.chb.2011.08.005
  31. Tukamuhabwa, B. R. (2012). Antecedents and consequences of public procurement non-compliance behavior. Journal of Economics and Behavioral studies, 4(1), 34-46. doi:https://doi.org/10.22610/jebs.v4i1.300
  32. Turner, M., Kitchenham, B., Brereton, P., Charters, S., & Budgen, D. (2010). Does the technology acceptance model predict actual use? A systematic literature review. Information and software technology, 52(5), 463-479. doi:https://doi.org/10.1016/j.infsof.2009.11.005
  33. Ukwuoma, H. C., Cirman, N. E., & Oye, P. O. (2022). The role of e-Government in overcoming the consequences of the COVID-19 pandemic in Nigeria. Journal of Governance and Accountability Studies, 2(1), 79-92. doi:https://doi.org/10.35912/jgas.v2i1.1157
  34. Worldbank. (2003). Public Procurement Act of Ghana—Country Procurement Assessment Report. Retrieved from
  35. Yevu, S. K., Yu, A. T. W., Darko, A., Nani, G., & Edwards, D. J. (2023). Modeling the influence patterns of barriers to electronic procurement technology usage in construction projects. Engineering, Construction and Architectural Management, 30(10), 5133-5159. doi:https://doi.org/10.1108/ECAM-01-2021-0013