Abstract:

The Metropolitan, Municipal, and District Assemblies in Ghana have adopted, have been practicing Human Resource Budgeting for effective accounting of human resources. However, little is done to determine its impact on Human Resource Management Accountability. This study, therefore, focused on the impact of Human Resource Budgeting on Human Resource Management Accountability in Metropolitan, Municipal, and District Assemblies (MMDAs) in the Ashanti Region of Ghana. The study purposively sampled Heads of Departments since they have the responsibility of supervising, directing, coordinating the activities of other employees within the MMDAs. The study collected primary data from 387 Heads of Departments in 43 MMDAs in the region. The study employed mean and standard deviation for descriptive analysis. The study employed a structural equation model for the estimation of the impact of Human Resource Budgeting on Human Resource Management Accountability. The sex, educational level, and years of experience of the respondents were controlled for in the model estimation. Human Resource Budgeting in the MMDAs was occasionally done. Human Resource Budgeting had a significant positive impact on Human Resource Management Accountability in the MMDAs. Ministry of Local Government and Rural Development should see Human Resource Budgeting as a strategic tool for enhancing Human Resource Management Accountability in MMDAs. For this reason, Human Resource budgeting practices should be enforced to the latter.

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