This study analyzed how accounting and financial reporting as practiced in the District Assemblies (DAs) of Ghana influence service delivery. The research adopted the mixed methods research design where qualitative and quantitative data were gathered using questionnaires, interviews, focus group discussions and document analysis. Multi-stage sampling method was adopted in selecting the various respondents for the study. Thirty four out of 170 districts which existed by 2008 were sampled. The study obtained data from 612 DA officials, 1020 citizens, 28 regional/national informants and 20 participants in focus group discussions. Quantitative data, measured by using scaled-items, were analysed
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