ABSTRACT This study investigated the barriers to women career advancement and progression in the accountancy profession in the Kumasi Metropolis. The study sampled 48 female accountants from various institutions who also occupy diverse positions in the Metropolis. Data was collection through questionnaire and were further analysed using descriptive statistics such as mean, frequency and percentages. The study revealed that most of the female accountants pursue a career in accounting due to th...
ABSTRACT This study sought to examine three main determinants of financial sustainability of the Presbyterian Church of Ghana (PCG) in view of the fact that the Church is grappling with serious financial challenges regarding funding administrative overheads, scholarships, and social services. The PCG is a major contributor to the socio-economic and spiritual development of Ghana since 1828 in areas like health, education, agriculture, etc. It was guided by three objective predictors of financ...
ABSTRACT Issue of tax non-compliance has remained a major canker in Ghana because of deliberate attempt of people not to file and pay their taxes. Few investigations on the drivers of tax compliance behaviour have revealed mixed findings because they were not able to establish a comprehensive factor that drive people to comply with tax obligation. The dearth of clarity on what drives people to comply with tax limits a proper understanding on tax policy formulation. In view of this, the study ...
ABSTRACT This study was conducted on selected businesses in the Sekondi-Takoradi Metropolis of the Western Region of Ghana with the purpose of assessing the practices small and medium enterprises (SMEs) in the metropolis adopt in managing their working capital through the use of the descriptive research design. A sample of 300 respondents was chosen using the stratified random and purposive sampling techniques from a population consisting of entrepreneurs and their employees responsible for m...
ABSTRACT The aim of this study is to identify the extent to which listed banks in Ghana comply with International Financial Reporting Standards, with particular reference to financial instruments IFRS 7. It also seeks to identify the formal mechanism employed to monitor and enforce IFRS compliance in Ghana. In addition, it is further intended to identify the problems listed banks encounter in complying with IFRS. The level of mandatory compliance with IFRS 7 was measured using a mandatory dis...
ABSTRACT The continuous decline in female students’ enrolment in accounting courses in Ghana has been witnessed and attributed to various factors. It is in this light that, the study seeks to assess the factors that influence female students in pursuing a career in accounting among Senior High Schools within the Sekondi-Takoradi metropolis. The study employed the quantitative approach and descriptive research design due to its research objectives. A sample size of 136 respondents were rando...
ABSTRACT Effective internal audit function in an organization has been argued out as one of the best way of curbing the menace of corporate scandals which resulted in the collapse of many corporate institutions in recent years. Internal audit department has been noted to be the custodian of internal control system that monitors and promote good governance system in an organization. The purpose of this study is to assess the effectiveness of the role of internal audit within the Ghana Police S...
ABSTRACT Corporate scandals have made stakeholders question the display of professional scepticism by auditors. This has prompted stakeholders to reassess the trust they place in the audit opinion. Research into professional scepticism has, therefore, caught the attention of practitioners and academia. There is a belief that: to win back the increasingly eroding trust of stakeholders, there is a need to understand the nature of the display of professional scepticism. The study, therefore, exa...
ABSTRACT The work of accountants is all based on principles and ethics and hence demands that members of this profession exhibit high levels of ethical behaviour. However, some recent events of unethical behaviours have been recounted, calling for more research in this area. It is believed that to change the face of the profession and win back the trust of stakeholders, a new revolution of accountants must be raised. This study, therefore, investigates the relationship between values and the ...
ABSTRACT The purpose of this study was to examine the effectiveness of the internal audit in the MMDAs in the Ashanti Region. The motivation of the study was derived from the fact that, there has been an increased interest in the internal audit function in the MMDAs to enhance corporate governance. The data were collected through the use of questionnaire after the census sample had been employed. The study design was a quantitative survey. The study revealed that there is professional profici...
ABSTRACT This study examines compliance with tax laws by small and medium-sized enterprises (SMEs) in Tamale Metropolis. It is fixated on tax knowledge, factors of tax compliance; the measures tax authorities adopt to encourage tax compliance and the relationship between components of tax knowledge and tax compliance. In an attempt to fill a gap in research regarding tax compliance of SMEs in the Tamale Metropolis, the study adopted the descriptive survey and cross-sectional study design. Str...
ABSTRACT The business world has witnessed numerous corporate scandals and wrongdoings for which stakeholders are questioning the accountability and stewardship roles of management, especially professional accountants and auditors, in organisations. The issue of whistleblowing activities in organisations, which existing literature documents to be an important mechanism of reducing such financial irregularities, has become a topical issue in recent times. Existing literature has advanced severa...
ABSTRACT Internal control systems are primarily established to enhance the reliability of financial performance directly or indirectly by increasing accountability among information providers in an organisation. As the credit unions in Ghana has existed over the past twenty years but their activities have not witnessed significant growth as compared to banks and financial services within the country. It therefore calls for a systematic approach to analyse the internal control system within cr...
ABSTRACT A former South African Minister of Finance, Trevor Manuel stated that the obligation to pay one’s fair share of taxes as and when they fall due is part of the new morality which democratic governance must inculcate in every South African. He accepted that tax evasion and fraud are among the most insidious forms of criminality that plague the South African society and that millions of Rand are diverted every day from the fiscus by tax criminals (Oberholzer 2008). Limited research on...
ABSTRACT Over the years, attempts have been made by the public that universities should be funded fully by their Internally Generated Funds due to constrained on public funds and the huge financing of the universities. One of the major problems now facing the Ghanaian public universities is the problem of under-funding. Therefore it has recently become nationally referenced for building up public universities in Ghana. For these, an internally generated fund deserves the attention of policy- ...