International Journal of Advanced Research in Computer and Communication Engineering

Abstract: Over the past decade, Ghana has undertaken substantial investments in digitalization as a strategic initiative aimed at enhancing public financial management, reducing payroll leakages, and increasing fiscal accountability. Initiatives such as Ghana.gov, Smart Workplace, and the Human Resource Management Information System (HRMIS) have been implemented to automate payments, minimize cash handling, and link payroll data with verified personnel records. Utilizing publicly accessible fiscal data from 2019 to 2025, alongside government records and secondary analyses conducted by the World Bank and IMF, this study investigates whether these e-government reforms have effectively reinforced payroll discipline and expanded fiscal space. The findings indicate that although digital transactions via Ghana.gov increased from GH¢ 1.5 billion in 2019 to over GH¢ 126.5 billion in 2025, and the number of participating institutions expanded from fewer than 100 to over 1,750, the wage bill still rose from GH¢ 52 billion in 2019 to GH¢ 89.6 billion in 2025. This suggests that while digitalization has enhanced fiscal transparency, it has not necessarily curtailed fiscal expenditures. Although digital tools have improved revenue monitoring and limited opportunities for leakage, their influence on total payroll costs remains constrained by structural and political challenges. Evidence from Rwanda, Kenya, and Mauritius indicates that digitalization alone is insufficient; sustainable fiscal benefits require institutional integration, performance-based remuneration systems, and robust enforcement mechanisms. The paper concludes with policy recommendations for Ghana’s subsequent phase of digital budget management.

Keywords: Ghana, digitalization, payroll reform, fiscal accountability, Ghana.gov, Smart Workplace, e-governance, wage bill management, public financial management.

Downloads: | DOI: 10.17148/IJARCCE.2025.141163