A Systematic Review of Budgeting Reforms in Ghana’s Public Sector

Public sector budgeting system is indispensable in public financial management. Several studies have been undertaken, making the area of the study rich in literature. Particularly in Ghana, a number of reforms have been made but are fragmented. Therefore, this systematic literature review is purposed at consolidating the available evidence, assessing reform options, and identifying outstanding challenges. By doing this, it makes contributions to both scholarly research and policy development by calling for a reconceptualization of budgeting practice towards sustainable public sector performance in Ghana. The study reviewed and analyzed papers on public sector budgeting from the Scopus, Google Scholar and Crossref databases published from 2000 to 2025. It was found that in Ghana’s public budgeting systems there is asynchronization between reforms and national reality. Notwithstanding the significant continuous changes and innovation, challenges such as fragmented institutional arrangements, capacity gaps, and political incentives continue to impede reform outcomes. In order to combine technical, institutional, and political strategies into a single public budgeting reform program, a paradigm shift is required. Ghana's budgeting system must go beyond form and embrace a results-oriented, inclusive, and politically conscious approach if it is to accomplish sustained public financial management and service delivery. Future modifications in current reforms ought to focus on generating value and guaranteeing transparency and accountability, and fostering public trust in addition to compliance. The study is amongst the few systematic literature reviews to consolidate Ghana’s public sector budgeting systems positions on the various reforms such as MTEF, PBB, and GIFMS.