This study investigates the multifaceted challenges and barriers to implementing public auditor recommendations in Ghana’s public sector over an eighteen months period, aiming to enhance governance and accountability. Utilizing a qualitative research approach, the study involved semi-structured interviews with key stakeholders, including officials from the Ghana Audit Service, government ministries, and civil society organizations. The findings reveal a complex interplay of organizational, political, and attitudinal factors that impede effective implementation. Key challenges identified include the lack of clear implementation plans, insufficient resources, weak political commitment, and a pervasive culture of mistrust towards audit recommendations. The research underscores the necessity for a comprehensive and holistic approach to address these barriers, advocating for strengthened political leadership, enhanced accountability mechanisms, and improved stakeholder coordination. Additionally, fostering a sense of ownership and buy-in among implementation stakeholders is crucial for successful reform. The study contributes valuable insights into the systemic issues affecting public sector governance in Ghana and offers practical recommendations for overcoming the identified challenges, ultimately aiming to empower citizens and enhance governmental accountability. By addressing these barriers, the research highlights the potential for transformative change in the governance landscape of Ghana’s public sector.

An unprecedented demand for accurate information and action moved the industry toward RegTech where computing, big data, and social and mobile technologies could help achieve the demand. With the introduction and adoption of RegTech, regulatory changes were introduced in some countries. Enhanced regulatory changes to ease the barriers to market entry, data protection, and payment systems were also introduced to ensure a smooth transition into RegTech. However, regulatory changes fell short of comprehensiveness to address all the issues related to RegTech’s operation. This article is an attempt to devise a Privacy Model for RegTech so industries and regulators can protect the interests of various stakeholders. This model comprises four variables, and each variable consists of many items. The four variables are data protection, accountability, transparency, and organizational design. It is expected that the adoption of this Privacy Model will help industries and regulators embrace standards while being innovative in the development and use of RegTech.

This study examines the interplay between eco-friendly behaviour (Eco-FB) at multiple systemic levels, addressing the complexity beyond the scope of single-level models. We propose a comprehensive model incorporating traditional individual, organizational, and relational level concepts and a situational construct exemplified by Bali Island Recognition. This model was tested in Bali Island’s tourism firms through online and offline surveys of 500 tourism-related employees and their gateway communities across Bali Island. The research investigates the differences in pro-environmental conduct between two destinations’ social accountability (DSA) groups categorized as high and low DSA clusters. It further explores how ecological value, green intelligence, DSA, and sustainable travel affect public and private Eco-FB. The findings indicate that green intelligence has a strong positive connection with Eco-FB, and high DSA significantly impacts eco-friendly behaviour. This research enhances our understanding of Eco-FB by presenting a multilevel model incorporating the Bali Island factor, revealing distinctive impact mechanisms for both public and private Eco-FB.