In the last decades, processes of democratisation in Sub-Saharan African countries have put great pressure on governments to create a system of checks and balances. Beyond free and fair elections, state accountability and citizen
participation in decision-making have also emerged as key issues, especially regarding the allocation of national resources and priorities to be chosen. This study explores the potentials and limitations of the role of media in the process of democratisation in Ghana, with a close examination of the budget preparation process as a critical area of transparency and accountability for managing public resources. The study employed qualitative data through interviews with public officials, civil society and media representatives; as well as review of relevant journal articles, documents and reports on the research area. The findings reveal that the media has had a positive impact on Ghana’s democratisation as conduits of political education, watchdog of political and social accountability as well as information disseminator. Thus, activities of the media has increased and involved as many people in the country’s democratic discourses. Nonetheless, findings further show that several factors such as economic survival can subject the media to political manipulation. In consequence, the media rather works to shield corrupt government officials instead
of exposing them - a situation that could undermine freedom of expression. In spite of this, the study argues that the budget process presents an opportunity for the media to extend its discussions on politics to include finance thereby
strengthen its watchdog functions. As the findings show, presently, not all budget information is made available to the public. Additionally, three key budget documents; Pre-Budget Statement, Citizens’ Budget and the Year-End Report which are vital for participation is not produced by the government. Even more, participation is rather encouraged after the budget has been read through public education campaigns. Generally, the lack of transparency in budget processes results from unwillingness of government to provide the public with budget information. In the case of Ghana, the budget process excludes the larger public, there is limited budget information or non-availability, may provide some explanation. Given
that, (i) information is intrinsic to transparency, accountability and participation; (ii) citizens may not understand the budget; and (iii) the media remains a medium through which people are able to exercise their voice; the findings
suggest the involvement of the media in the budget process could lead to the improvement in the budget process. Further, among the media types, radio could be effectively used in ways that promotes transparency, accountability and participation in the budget.