The Effect of Employee’s Perception of Internal Control on Output Delivery in the Public Sector: A Case Study of Wiawso College of Education

Opoku Pious; Amonoo Clement; Arthur Benedict; Patience Akosua Dzigbordi Korsorku; Samuel Frimpong Nti

doi:doi:10.11648/j.jfa.20231105.11

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The Effect of Employee’s Perception of Internal Control on Output Delivery in the Public Sector: A Case Study of Wiawso College of Education

Opoku Pious, Amonoo Clement, Arthur Benedict, Patience Akosua Dzigbordi Korsorku, Samuel Frimpong Nti

Published in Journal of Finance and Accounting (Volume 11, Issue 5)

Received: 5 August 2023 Accepted: 28 August 2023 Published: 8 September 2023

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Abstract

Internal control is required to present some confidence to all stakeholders so their wealth will not be diverted away from basic concerns. The underlying principle is that, stakeholders are responsible for providing structures that preserve resources, stimulate reliable information, boost the observance of proposed regulations and effectively meet the modus operandi of institutions. The study's main objective was to assess the effect of employees’ perception of internal control on output delivery in the public sector institution. The research applied a survey of employees at Wiawso College of Education. The study covered a random sample of 40 employees in the College; the response rate was 100%. Multiple regression models were used to test whether Internal control activities (Risk management, Monitoring, Corporate governance) have any relation with output delivery. It was found that employees’ perception of the internal control system had a significant relationship with output delivery. The study's findings suggested that internal control systems, especially corporate governance and control activity, are essential areas that the management of Wiawso College of Education should give attention to improve output delivery of public sector institutions in Ghana.

Published in	Journal of Finance and Accounting (Volume 11, Issue 5)
DOI	10.11648/j.jfa.20231105.11
Page(s)	143-154
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Internal Control, Corporate Governance, Risk Assessment, Control Activity, Output Delivery

References

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APA Style

Opoku Pious, Amonoo Clement, Arthur Benedict, Patience Akosua Dzigbordi Korsorku, Samuel Frimpong Nti. (2023). The Effect of Employee’s Perception of Internal Control on Output Delivery in the Public Sector: A Case Study of Wiawso College of Education. Journal of Finance and Accounting, 11(5), 143-154. https://doi.org/10.11648/j.jfa.20231105.11

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ACS Style

Opoku Pious; Amonoo Clement; Arthur Benedict; Patience Akosua Dzigbordi Korsorku; Samuel Frimpong Nti. The Effect of Employee’s Perception of Internal Control on Output Delivery in the Public Sector: A Case Study of Wiawso College of Education. J. Finance Account. 2023, 11(5), 143-154. doi: 10.11648/j.jfa.20231105.11

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AMA Style

Opoku Pious, Amonoo Clement, Arthur Benedict, Patience Akosua Dzigbordi Korsorku, Samuel Frimpong Nti. The Effect of Employee’s Perception of Internal Control on Output Delivery in the Public Sector: A Case Study of Wiawso College of Education. J Finance Account. 2023;11(5):143-154. doi: 10.11648/j.jfa.20231105.11

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@article{10.11648/j.jfa.20231105.11,
  author = {Opoku Pious and Amonoo Clement and Arthur Benedict and Patience Akosua Dzigbordi Korsorku and Samuel Frimpong Nti},
  title = {The Effect of Employee’s Perception of Internal Control on Output Delivery in the Public Sector: A Case Study of Wiawso College of Education},
  journal = {Journal of Finance and Accounting},
  volume = {11},
  number = {5},
  pages = {143-154},
  doi = {10.11648/j.jfa.20231105.11},
  url = {https://doi.org/10.11648/j.jfa.20231105.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20231105.11},
  abstract = {Internal control is required to present some confidence to all stakeholders so their wealth will not be diverted away from basic concerns. The underlying principle is that, stakeholders are responsible for providing structures that preserve resources, stimulate reliable information, boost the observance of proposed regulations and effectively meet the modus operandi of institutions. The study's main objective was to assess the effect of employees’ perception of internal control on output delivery in the public sector institution. The research applied a survey of employees at Wiawso College of Education. The study covered a random sample of 40 employees in the College; the response rate was 100%. Multiple regression models were used to test whether Internal control activities (Risk management, Monitoring, Corporate governance) have any relation with output delivery. It was found that employees’ perception of the internal control system had a significant relationship with output delivery. The study's findings suggested that internal control systems, especially corporate governance and control activity, are essential areas that the management of Wiawso College of Education should give attention to improve output delivery of public sector institutions in Ghana.},
 year = {2023}
}

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TY  - JOUR
T1  - The Effect of Employee’s Perception of Internal Control on Output Delivery in the Public Sector: A Case Study of Wiawso College of Education
AU  - Opoku Pious
AU  - Amonoo Clement
AU  - Arthur Benedict
AU  - Patience Akosua Dzigbordi Korsorku
AU  - Samuel Frimpong Nti
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PY  - 2023
N1  - https://doi.org/10.11648/j.jfa.20231105.11
DO  - 10.11648/j.jfa.20231105.11
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
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EP  - 154
PB  - Science Publishing Group
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UR  - https://doi.org/10.11648/j.jfa.20231105.11
AB  - Internal control is required to present some confidence to all stakeholders so their wealth will not be diverted away from basic concerns. The underlying principle is that, stakeholders are responsible for providing structures that preserve resources, stimulate reliable information, boost the observance of proposed regulations and effectively meet the modus operandi of institutions. The study's main objective was to assess the effect of employees’ perception of internal control on output delivery in the public sector institution. The research applied a survey of employees at Wiawso College of Education. The study covered a random sample of 40 employees in the College; the response rate was 100%. Multiple regression models were used to test whether Internal control activities (Risk management, Monitoring, Corporate governance) have any relation with output delivery. It was found that employees’ perception of the internal control system had a significant relationship with output delivery. The study's findings suggested that internal control systems, especially corporate governance and control activity, are essential areas that the management of Wiawso College of Education should give attention to improve output delivery of public sector institutions in Ghana.
VL  - 11
IS  - 5
ER  -

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Author Information

Opoku Pious

Department of Accountancy, Jiangxi University of Finance and Economics, Nanchang, China
Amonoo Clement

Department of Accounting and Finance, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana
Arthur Benedict

Department of Finance, Zhongnan University of Economics and Law, Wuhan, China
Patience Akosua Dzigbordi Korsorku

Department of Accountancy, Jiangxi University of Finance and Economics, Nanchang, China
Samuel Frimpong Nti

Department of Statistics and Actuarial Science, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana

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APA Style

Opoku Pious, Amonoo Clement, Arthur Benedict, Patience Akosua Dzigbordi Korsorku, Samuel Frimpong Nti. (2023). The Effect of Employee’s Perception of Internal Control on Output Delivery in the Public Sector: A Case Study of Wiawso College of Education. Journal of Finance and Accounting, 11(5), 143-154. https://doi.org/10.11648/j.jfa.20231105.11

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ACS Style

Opoku Pious; Amonoo Clement; Arthur Benedict; Patience Akosua Dzigbordi Korsorku; Samuel Frimpong Nti. The Effect of Employee’s Perception of Internal Control on Output Delivery in the Public Sector: A Case Study of Wiawso College of Education. J. Finance Account. 2023, 11(5), 143-154. doi: 10.11648/j.jfa.20231105.11

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AMA Style

Opoku Pious, Amonoo Clement, Arthur Benedict, Patience Akosua Dzigbordi Korsorku, Samuel Frimpong Nti. The Effect of Employee’s Perception of Internal Control on Output Delivery in the Public Sector: A Case Study of Wiawso College of Education. J Finance Account. 2023;11(5):143-154. doi: 10.11648/j.jfa.20231105.11

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@article{10.11648/j.jfa.20231105.11,
  author = {Opoku Pious and Amonoo Clement and Arthur Benedict and Patience Akosua Dzigbordi Korsorku and Samuel Frimpong Nti},
  title = {The Effect of Employee’s Perception of Internal Control on Output Delivery in the Public Sector: A Case Study of Wiawso College of Education},
  journal = {Journal of Finance and Accounting},
  volume = {11},
  number = {5},
  pages = {143-154},
  doi = {10.11648/j.jfa.20231105.11},
  url = {https://doi.org/10.11648/j.jfa.20231105.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20231105.11},
  abstract = {Internal control is required to present some confidence to all stakeholders so their wealth will not be diverted away from basic concerns. The underlying principle is that, stakeholders are responsible for providing structures that preserve resources, stimulate reliable information, boost the observance of proposed regulations and effectively meet the modus operandi of institutions. The study's main objective was to assess the effect of employees’ perception of internal control on output delivery in the public sector institution. The research applied a survey of employees at Wiawso College of Education. The study covered a random sample of 40 employees in the College; the response rate was 100%. Multiple regression models were used to test whether Internal control activities (Risk management, Monitoring, Corporate governance) have any relation with output delivery. It was found that employees’ perception of the internal control system had a significant relationship with output delivery. The study's findings suggested that internal control systems, especially corporate governance and control activity, are essential areas that the management of Wiawso College of Education should give attention to improve output delivery of public sector institutions in Ghana.},
 year = {2023}
}

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TY  - JOUR
T1  - The Effect of Employee’s Perception of Internal Control on Output Delivery in the Public Sector: A Case Study of Wiawso College of Education
AU  - Opoku Pious
AU  - Amonoo Clement
AU  - Arthur Benedict
AU  - Patience Akosua Dzigbordi Korsorku
AU  - Samuel Frimpong Nti
Y1  - 2023/09/08
PY  - 2023
N1  - https://doi.org/10.11648/j.jfa.20231105.11
DO  - 10.11648/j.jfa.20231105.11
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 143
EP  - 154
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20231105.11
AB  - Internal control is required to present some confidence to all stakeholders so their wealth will not be diverted away from basic concerns. The underlying principle is that, stakeholders are responsible for providing structures that preserve resources, stimulate reliable information, boost the observance of proposed regulations and effectively meet the modus operandi of institutions. The study's main objective was to assess the effect of employees’ perception of internal control on output delivery in the public sector institution. The research applied a survey of employees at Wiawso College of Education. The study covered a random sample of 40 employees in the College; the response rate was 100%. Multiple regression models were used to test whether Internal control activities (Risk management, Monitoring, Corporate governance) have any relation with output delivery. It was found that employees’ perception of the internal control system had a significant relationship with output delivery. The study's findings suggested that internal control systems, especially corporate governance and control activity, are essential areas that the management of Wiawso College of Education should give attention to improve output delivery of public sector institutions in Ghana.
VL  - 11
IS  - 5
ER  -

Copy | Download