JASAT Cover, Editorial, Content

Abstract

In this second edition of the journal, we have selected five articles that provide our readers with information on the use and application of systems, tools and frameworks in settings that included the church and public organisations in Ghana. The articles make some contributions to the mechanisms for building strong institutions in Ghana. In the first paper, using an integrative stewardship and agency theoretical approach, the authors argue that financial stewardship in tandem with agency controls enhance financial performance of churches. The paper shows that budgeting enhances performance depending on the size of the church but internal control is an imperative for every church. Strategic financial management of churches, therefore, requires dependency on stewardship behaviour and agency controls.