ABSTRACT This study empirically examines the effect of Central Government transfers to Local Assemblies on their ability to internally generate revenue in Ghana. The study used data from the Ministry of Local Government and Rural Development for 216 districts in Ghana from 2013 to 2017. Employing panel data and using random effects and fixed effects estimation techniques in estimating the models and correcting for serial correlation and heteroskedasticity, the study found no significant relat...
ABSTRACT Pension reforms in Ghana have been carried out over the years with the emphasis always on the benefits to be paid to the members of the scheme. Extant literature on the current three tier pension scheme in Ghana indicates much that attention has not been paid to the scheme’s sustainability and solvency as well as the financial viability of SSNIT. The study found to examine the extent to which the current reforms have affected the financial viability of SSNIT as an institution and a...
Abstract This research sought to assess the effectiveness of environmental management systems (EMS) at the Tema Oil Refinery (TOR). The study adopted wholly qualitative research design with indepth interview guide as its main research and data collection instrument. The study employed a sample of twenty (20) respondents. Respondents were made up of members from the human resource, environment, depot management, and transport and tank management as well as members of the health, safety, securi...
ABSTRACT The purpose of this study is to explore the upward mobility of women in accounting firms in Ghana. It examines various experiences encountered by women in comparison to those encountered by men in the profession, through the lens of the “labyrinth metaphor”, including their coping strategies. The study employed an exploratory qualitative case study approach, using semi-structured interviews to collect data from a sample of 13 female and 8 male chartered accountants in managerial ...
ABSTRACT The study on the financial effect of road fund had to be conducted because of the problem of limited attention and literature committed towards this aspect of research in Ghana’s knowledge space. Following this problem the current study investigated financial effects of Ghana road fund misappropriation in the Ghana Highway Authority. The specific objectives include; to help identify the causes of the misappropriation funds to projects by the road agencies, to run a comparative anal...
ABSTRACT This research was undertaken to examine the prospects and challenges hindering the implementation of “Free Senior High School Policy (FSHSP)” in the Denkyembour District in Ghana. The main rationale for this study comes about as an intervention by the government of Ghana in 2016 to increase enrolment of students in secondary school to ensure “equal access to secondary education” by all students in the country. Denkyembour was selected as the location of the study because it i...
ABSTRACT Taxation is not only a major economic policy tool but also a means to encourage positive social behaviour and discourage negative social behaviour. Unfortunately, in Ghana, taxation is almost reduced to a tool for winning political power. Majority of the time, political discourse and economic policy discourse on taxation is at best anecdotal. The objective of this study is to investigate and provide empirical evidence on the relation between tax structure and growth in Ghana in order...
ABSTRACT This study sought to examine the effect of Internal Audit on Corporate Government at Metropolitan, Municipal, and District Assemblies (MMDAs). Five (5) Municipal and District Assemblies from the Volta Region were selected as a case study. Five (5) respondents which includes the Finance Officer, Budget Officer, Audit Committee member, Administrator and a Director further sample from each of these selected Municipal and District Assemblies. It was found from the study that, Internal Au...
ABSTRACT This study sought to investigate how the effectiveness of the audit committee influences banking stability in Ghana. In doing so, the researcher aimed at examining the effect of independence of the audit committee, the size of the audit committee, as well as how the relationship between other variables such as the composition of gender, bank size, among others influence the stability of the bank. Employing a quantitative research design together with a descriptive approach, the resea...
ABSTRACT This study investigated the long and short-run impact of external debt on economic growth in the context of Ghana using the sample period spanning from 1980 to 2016. The study also examined the Ghana’s external debt trend analysis over the sample period considered for this study. Theoretical and empirical evidences indicates that external debt can either exert negative or positive impacts on economic growth depending on how the external funds acquired is injected into the economy. ...
ABSTRACT Non-governmental organisations are vital to the civil society of every country. The growth of NGOs has brought about much development to all societies because their activities usually tend to involve social interventions that fill in the vacuum where governments usually fail. However, recent issues of mismanagement and weak accountability has caused NGOs to lose credence in the eyes of its stakeholders. Thus, this study aims to investigate how NGOs in Ghana undertake their financial ...
ABSTRACT Today leadership has been regarded to have a major influence on the performance of organizations, managers and employees. “As most people are directly or indirectly consciously or unconsciously being influenced or influencing others in the role of leadership, it has been argued that for organizations to achieve business efficiency and economic development, they must adopt leadership styles that best suit their environment This study has examined the impact of leadership behavior on...
Abstract The overall aim of this study was to examine the policies and strategies for the implementation of performance management system at the Ada East District Assembly. The study was conducted using qualitative research approach with interview as its main research instrument. A total of twenty five (25) respondents who doubles as employees of the assembly spanning different department like human resource, physical planning, general administration, budgeting and development planning formed...
ABSTRACT Studies have established that effective and efficient public financial management is one of the most effective ways ensuring accountability and hence promote good governance. Failure to attain financial accountability serves as a breeding ground for weak public accounting, poor expenditure control, cash mismanagement and the mismanagement of financial records. In order to achieve financial accountability, there is the need for a system that ensures effective financial management. The...
ABSTRACT In the current economic environment, the trend of business activities and an ever-changing business has made it imperative for all forms of entities be it public or private to maintain and ensure internal control systems that are effective and can achieve optimum results for the entity in question. The main objective of the study was to evaluate the effectiveness of internal control systems between private and public hospitals. Descriptive research design was employed for the study, ...