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 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...
ABSTRACT As part of the neo-liberal agenda, Public-Private Partnerships (PPPs) are generally perceived by countries around the world as major innovative policy tools that will remedy the lack of dynamism in traditional public service delivery by increasing investment in infrastructure as well as improving the delivery of social services. Currently, addressing Ghana`s infrastructural deficit and increase demand for basic social services by Ghanaian citizens, public sector will require sustaine...
ABSTRACT The study sought to first examine the levels of gift tax awareness and the level of compliance of gift tax among graduate non-accounting students in Ghana. The study also examined factors that influence gift tax compliance in Ghana and also factors that influence effectiveness of tax administration system in Ghana for gift tax. The study sampled 125 graduate non-accounting students from the University of Ghana. The study used descriptive statistics, charts and diagrams, ANOVA and wel...
ABSTRACT Although SMEs are touted as the engines of economic growth, recent empirical findings suggest that non-application of appropriate Information Technology (I.T), and Improper Accounting Practices often lead to their non-performance. Yet to be successful in the Information Era requires businesses to apply I.T in managing key business functions like accounting. This therefore necessitates research at the intersection of I.T and accounting. The study sought to investigate constructs withi...
ABSTRACT The aim of this research is to examine the effect of job burnout on ethical decision making and professional conducts of accountants. The study further seeks to examine how job burnout mediates job stressors (i.e. role stressors, excessive workload, time budget pressure) and ethical decision making as well as professional conducts. Data was collected from individuals working in accounting firms in Ghana and analyzed using the Partial Least Square Structural Equation Model (PLS-SEM)....
ABSTRACT The effect of donor-funded interventions has been a subject of long standing debate over several years of donor support. This thesis focuses on donor-funded interventions and the activities of a professional accountancy organisation in Ghana. Specifically, the thesis explores and analyses how donor-funded interventions have influence the activities of a professional accountancy organisation in Ghana as well as soliciting the perceptions of stakeholders about the outcomes of the inte...