Abstract:
Low revenue mobilization is a major challenge affecting district assemblies all over Ghana
including Afigya Kwabre District Assembly. The low revenue mobilization can be
attributed to series of factors. The principal factor is the lack of appropriate technologies
and tools to raise revenue. To date, local assemblies rely mostly on manual process to
mobilize revenues rather than utilizing the various technological mechanisms available.
The main focus of the study is to ascertain the level of awareness and the usage of
Computerized Accounting System in revenue mobilization. Other objectives include;
ascertain the use of computerized accounting systems on the performance of district
assemblies and identify the challenges district assemblies encounter in accessing
computerized accounting systems. The method used for the study is the case study
approach and the data required was on revenue performance and structure of the Afigya
Kwabre District Assembly. Data was collected from both primary and secondary sources.
Twenty (20) out of Forty (40) staff of AKSDA served as a sample size for the study.
Institutional questionnaire was employed in the collection of data. At the end of the study,
it was revealed that 95% of AKSDA staff are aware of CAS. The research therefore
recommends ways of improving revenue collection which is the introduction and
implementation of the usage of CAS in revenue mobilization.
Description:
A Thesis in the Department of Accounting Studies Education, submitted to the
School of Graduate Studies in partial fulfillment of the requirements for the award
of the Degree of Master of Business Administration (Accounting)
in the University of Education, Winneba
MAY, 2020
