No country is free from corruption - Former Auditor-General

Former Auditor-General of Ghana, Edward Dua Agyeman, has obtained a doctorate degree. Dr. Edward Dua Agyeman was awarded a Doctor of Philosophy (PhD) in public sector audit and tax administration by Warnborough College, Canterbury, United Kingdom.

His study examined the extent of political will in combating corruption in Ghana with a view to drawing significant lessons for all developing countries in their anti-corruption crusade. The study recognised that traditional culture indeed constitutes a major basis of corrupt practices in Ghanaian society today. It shows that corruption is most prevalent where there are institutional weaknesses.

Dr. Dua Agyeman’s study shows that both the civilian and military regimes since independence did not have the political will to fight corruption. The military regimes, particularly the Provisional National Defence Council (PNDC) used military force to fight corruption by establishing institutions to deal promptly with the problems.

The military regimes failed because it was found that accountability was undermined by ineffectiveness of the appraisal and sanctioning institutions that were created by the regimes.

The civilian regimes resorted to the use of laws and regulations passed by Parliament in an attempt to combat corruption. Although these laws were passed, the successive civilian governments have not put into effect the necessary sanctions and enforcement of the laws, an indicative of lack of political will.

A useful conclusion that emerged from Dr. Dua Agyeman’s research on corruption issues was that corruption is a symptom of deep-seated and fundamental economic, political and institutional weaknesses and shortcomings in a country. It said that no country, however democratic, is free from corruption. This social phenomenon touches government officials, politicians, business executives, opinion leaders and journalists alike. Corruption destroys national economies, undermines social stability and erodes public trust. Corruption lowers tax revenues, inflates costs of public services and distorts allocation of resources in the private sector.

The research concludes that Ghana has experienced a period of economic and political stability, peace and security. Notwithstanding this progress, there are daunting challenges, including poverty, unemployment particularly among college and university graduates, and inadequate healthcare due, in the main, to corruption and lack of political will to fight it.

Dr. Edward Dua Agyeman obtained Bachelor of Arts Degree in Business Studies, BA (Hons) from the Middlesex University in the United Kingdom in 1973, and Master of Public Administration Degree (MPA) in 2009 awarded by the Ghana Institute of Management and Public Administration (GIMPA). He also holds a Certificate of Education from Garnet College, University of London. He is a Fellow Member of the Association of Chartered Certified Accountants, United Kingdom (FCCA) and a Member of the Institute of Chartered Accountants (Ghana).

Dr. Edward Dua Agyeman began his education career when he was appointed a lecturer in accounting and taxation at Redbridge Technical College, Romford, Essex, in the United Kingdom from 1973 to 1976. Between 1974 and 1976 he was an examiner in accounting for the London Chamber of Commerce and Industry in the United Kingdom. For the years 1977 and 1978 he was a lecturer in accounting and taxation at the Emile Woolf College of Accountancy, London.

He was the first Director of Education and Training of the Institute of Chartered Accountants (Ghana) from1978 to 1982; the first Executive Director of Liberian Institute of Certified Public Accountants from1982 to 1983; and the first Director of Training, West African Region, Pannell Kerr Forster (Chartered Accountants), also from1984 to 1987. He participated as lecturer in a seminar on government auditing organised by the United Nations Department of Economic and Social Affairs (DESA) and the International Organisation of Supreme Audit Institutions (INTOSAI) in Vienna, Austria from 19 to 23 April 2004.

Dr. Edward Dua Agyeman was appointed acting Auditor-General on 12th April, 2001. On 30th January, 2003 he was appointed the substantive Auditor-General of Ghana. During his tenure of office as the Auditor-General, the conditions of service of the staff of the Audit Service were significantly improved. The position of the assistant Auditor-General was created to enable the deserving directors of audit to be promoted to that position. All other deserving staff whose promotions had delayed or withheld for lack of vacancy, some as long as 17 years across board, were promoted.

Dr. Edward Dua Agyeman has written several books/booklets on taxation and co-authored four books in the United Kingdom with a colleague, Mr. A.W. Brindley. He has also reviewed books and international journals. He has made presentations to fourteen international seminars and workshops in the following countries: Accra, Ghana; Pretoria, South Africa; Beijing, China; Kasane, Botswana; Washington DC, USA; Tanzania and Angola. The others are Hanoi, Vietnam; Ottawa, Canada; Abuja, Nigeria; Vienna, Austria; and Freetown, Sierra Leone. The rest are Abidjan, Cote d’Ivoire; Kuala Lumpur, Malaysia; Seoul, Korea and Bermuda.

Under his leadership the international image of the Audit Service of Ghana improved significantly. Dr. Edward Dua Agyeman was the founding vice chairperson of the African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E) and served two terms of three years each. He also served as a chairperson of the audit committee of AFROSAI-E.

He chaired the ad-hoc committee that suggested the way forward for the harmonisation of the structures of the Assembly of English speaking Supreme Audit Institutions in Africa and that of the Southern Africa Development Community Organisation of Supreme Audit Institution (SADCOSAI) into African Organisation of English speaking Supreme Audit Institutions (AFROSAI-E).

Under his leadership the Audit Service in 2002 was awarded the AFROSAI prize for commitment and excellence in Libya. Again in 2009 the Service won the first Swedish National Audit Office (SNAO) Award for the best performance audit report from the AFROSAI-E region.

Dr. Edward Dua Agyeman stands out as having won an award at the beginning of his term in office as the Auditor- General and at the end of his term. To crown his remarkable career as an international public officer, Dr. Edward Dua Agyeman was selected as International Professional of the year 2005 by the International Biographical Centre, Cambridge, England. He is listed in the Dictionary of International Biography 2005/2006 Thirty-Second Edition, page 15, and subsequent editions, on the worldwide honours list by the International Biographical Centre, Cambridge, England, in appreciation of his outstanding contribution to good governance and fighting corruption in Ghana. He was selected as 2006/2007 Outstanding African Achiever by Vision Africa and the African Gold International Communication in Nigeria.

In his congratulation message, Dr. Mirza Mohammad Hussein Mirza of Oxford who supervised Dr. Edward Dua Agyeman’s study said “once again my personal congratulations to you on your accomplishing the PhD research in style”.