This study examines the understanding of the national quality assurance system and existing barriers to the implementation of internal quality assurance in some Private Tertiary Institutions in Ghana. Academic, administrative staff and students from the private institutions completed a set of questionnaires that tapped their perceptions on issues causing implementation barriers to internal quality assurance. Quality management decisions emerged as a major barrier to the implementation of internal quality assurance, especially the failure to link identification of quality objectives to the institutional strategic plan. Student involvement, lack of effective coordination, weaker emphasis on strategic planning and quality management as well as dominance culture not opened to change and improvement were barriers that adversely affected the implementation of internal quality assurance. The study concludes that transparency, openness, responsiveness and creativity should form the basis of the ideal culture for quality improvement in private higher education institutions. Key words: Internal Quality Assurance, Accreditation, Implementatio
