ABSTRACT The study seeks to examine gender issues associated with accounting and business education in Ghana. Specifically, it seeks to investigate the gender disparities that exists in higher educational institutions providing accounting education. It also determines the growth or decline in accounting majors in Ghana. The study further investigates the reasons for students’ choice of an accounting major, the creative levels as well as personality traits of accounting majors. The Theory of...
ABSTRACT Environmental issues have increased among firms especially those operating in environmental sensitive industries (ESI) such as the mining industry. This concern has led to a greater incentive for studies into environmental and social impacts, particularly as these are seen by some to have a commercial advantage. The essence for firms to report on their social and environmental impacts is a demonstration of their environmental accountability to their key stakeholders. Environmental ac...
ABSTRACT The study examined the factors that influence Ghanaians level of materialism. The study adopted the quantitative research design relying on questionnaire as the main instruments for data collection. The target respondents were students from the University of Cape Coast. The simple random sampling technique was adopted to sample 383 respondents out of which 300 participated by responding to the questionnaires. The sample size of 383 was determined using the Cochran’s formula wh...
ABSTRACT The study explores how forensic auditing tools have been employed to prevent and minimize financial fraud by Barclays Bank Tamale Main Branch in Tamale Metropolis in Northern Region of Ghana. The study adopted cross-sectional survey research design and was mainly descriptive in nature with both primary and secondary data collected for the study. The study used open ended questionnaires to gather data from 180 respondents. The findings revealed that 53.6 percent of the respondents st...
ABSTRACT Public procurement in the Metropolitan, Municipal and District Assemblies (MMDAs) is still bedeviled with numerous challenges despite the passage of the Public Procurement Act which was preceded by a radical and comprehensive assessment of the public procurement system in 1993. This study examined the challenges that militate against efficient and effective implementation of the procurement Act and offered suggestions to address those challenges. This study investigated the capacity...
ABSTRACT This study examines the performance management practices of universities in Ghana, using the principles of the Balanced Scorecard (BSC) as a benchmarking tool. Specifically, the study examines the nature of the Performance Management Systems (PMSs) of the universities, the Key Performance Indicators (KPIs) of the universities, the factors that determine these KPIs, and also their performance reporting practices. The study adopts the multiple case study design of a qualitative resear...
Medium Term Expenditure Framework (MTEF) has replaced the traditional annual approach to budgeting in most Sub-Saharan African countries. Ghana and Nigeria adopted and implemented it in 1996 and 2009 respectively. However, its implementation in the Sub-Saharan African region is not as smooth as theorised. This suggests a comparative study to reveal the bottlenecks in the implementation process of MTEF in countries in the region. This study is built on the political economy theory, to asc...
ABSTRACT The purpose of this study was to investigate the effects of tax awareness and knowledge on tax compliance among SMEs., The researcher employed simple random sampling to arrive at the actual participants considered in the study. Structured questionnaire with close-ended questions were used to solicit data from 150 respondents. Structural Equation Modelling was employed in the analysis of the data. The results showed that majority of the participants had no knowledge or attended any ed...
ABSTRACT This study examines the perspectives of regulatory and quasi-regulatory bodies on Environmental, Social, and Governance (ESG) disclosures and assurance in Ghana. Despite the increasing role of accountants in ESG issues, a lot remains unknown with several controversies regarding accountants providing ESG assurance. Also, regulatory and quasi-regulatory bodies who have been identified as crucial to ESG issues almost seem marginalized and under-researched particularly in developing coun...
ABSTRACT This work analyzes the contingency effects of supply chain integration (SCI), information sharing (or knowledge exchange), supply chain (SC) risk and uncertainty and management accounting system (MAS) design on hospital SC performance in Ghana. Increasingly seen as crucial in the management accounting (MA) literature over the past three decades has been the design and implementation of effective MASs that extend beyond organizational boundaries for the management and performance of r...
ABSTRACT Reports of unethical attitudes involving members of the accounting profession have increased in recent times. The reported ethical infractions occurring globally have resulted in the collapse of corporate bodies in developed and developing economies. Accounting educators and professional accounting bodies have been partly blamed for their failure to adequately prepare graduates through education and training. Others have blamed the ethical failures on the personal attributes of ethic...
ABSTRACT This thesis explores the impact of financial literacy and financial inclusion on stock market participation in Ghana. It employs a sample of 1,966 respondents sampled across the 10 regions of Ghana for the period 2018.This thesis employs biprobit models to estimate the influence of financial literacy on financial inclusion. To analyse the independent effect of financial literacy and financial inclusion on stock market participation as well as their joint effect, this thesis employs r...
ABSTRACT The effectiveness of an internal audit function is importantly dependent on the outcome of its objectives. However, during the achievement of the internal audit function’s objectives, the function is mandated to contribute to the effectiveness of the organization’s risk management, governance, and internal control processes. This research examines the level of effectiveness of the internal audit function of public tertiary institutions in Ghana and its influencing factors such as...
ABSTRACT Despite the dominant nature and the significant contributions made by Family-Owned Businesses (FOBs) to national and global economies, most family-owned firms face survival problems as the management and ownership pass from one generation to the other. This justifies the need to examine the state of governance of these businesses. A qualitative research approach and analysis based on twenty (20) interviews conducted with participants from fifteen (15) selected FOBs in Ghana were used...
ABSTRACT Although the issue of corporate governance and accounting information quality appears to be popular amongst developed economies, the same cannot be said for their developing counterparts. European research has documented improved accounting information quality to firms that are engaged in good corporate governance practices. The purpose of this research is to examine the relationship between the internal corporate governance mechanisms and accounting information quality which uses d...