The purpose of the paper is to examine type environmental-related information firms disclose mostly in Ghana, trend such disclosures and investigate determinants environmental by Ghana. Using Global Reporting Initiative (GRI) index as a benchmark, content analysis corporate annual report 17 listed on Ghana Stock Exchange (GSE) was conducted over 10-year period (2003 2012) determine total disclosure scores sampled firms. practices were ascertained means regression analysis. Results this study...

Purpose This study aims to investigate the intentions of a section Ghanaian university students towards whistleblowing and factors that predict such intentions. Design/methodology/approach used survey method research, data was gathered through use questionnaires. A total 524 accounting from University Ghana Business School participated in survey. The structural equation modelling technique analyse data. Findings findings this show sampled have greater report wrongdoings when detected...

This paper examines the behavioral intentions of Ghanaian youth toward mobile banking as a service delivery channel. Relying on Technology Acceptance Model (TAM) and Innovation Diffusion Theory (IDT), study further investigates factors that influence intention individuals to adopt banking. A questionnaire-based survey was conducted business students from large public university in Ghana total 517 valid responses respondents were used empirical analysis. The hypothesized relationships...

Purpose This paper aims to investigate the prevalence of asset misappropriation at workplace and examines dominant factors that influence individuals misappropriate assets workplace. Relying on most recent theory fraud (the stimulus/pressure, capability, opportunity, rationalization ego (S.C.O.R.E. model) as theoretical basis, study effect pressure, rationalization, opportunity/strength internal control system while controlling for ethical values. Design/methodology/approach A total 883...

Purpose This paper examines the effect of financial self-efficacy and behaviour on well-being ascertains whether affects an individual's level happiness in life. The authors also show mediating role relationship between well-being. Design/methodology/approach survey method research was adopted using questionnaires as principal means data collection. hypotheses study were tested a rich set from sample 210 parliamentarians Ghana structural equation modelling technique. Findings results that...

Purpose This paper aims to investigate the views of employees on motives behind frequently reported fraudulent activities at workplace. Using fraud triangle theory (FTT) as theoretical lens, study examines effect pressure, opportunity and rationalization acts by Design/methodology/approach The follows a correlational quantitative approach using questionnaires main data collection tool. A total 243 valid responses from working in different state-owned enterprises Ghana were used empirical...

Purpose This study aims to examine the evolution of research on Ponzi schemes, provides an analysis trends in extant literature and evaluates intellectual structure field. Design/methodology/approach The authors conducted a bibliometric 649 studies schemes published between 1977 2024 from Scopus database. used coauthorship, cooccurrence, citation bibliographic coupling techniques analyze data using VOSviewer software. Findings show cluster dominant themes that researchers this domain have...

Purpose This study aims to explore the critical thresholds at which financial irregularities significantly impede local government fiscal autonomy in Ghana. Design/methodology/approach relied on data sourced from Auditor-General’s reports 2012 2021. Out of 260 entities available time study, 216 were deemed have relevant and consequently included analysis. The dynamic panel threshold regression analysis Granger causality used investigation. Findings empirical reveals a highly significant...

Purpose The purpose of this paper is to examine the attitude business students towards accounting profession and investigate relationship between students’ their intention pursue a degree in accounting. Design/methodology/approach A self-administered survey was used collect data from University Ghana Business School (UGBS). total 457 questionnaires were empirical analysis. binary logistic regression analysis technique employed analyse data. Findings demonstrates that intrinsic interest...

Purpose In this study, the author examines effect of financial knowledge, attitude and responsible management behaviour on satisfaction investigates association between psychological wellbeing individuals. The these relationships having controlled for influence key demographic variables including age, gender, marital status, income level employment status respondents predicted relationships. Design/methodology/approach Data was gathered by means a self-administered questionnaire to...

Purpose This study examines the factors that explain Ghanaian business students’ intentions to pursue a Certified Professional Accounting (CPA) qualification. Design/methodology/approach The uses survey method of research and mainly used questionnaires as data collection instrument elicit information from respondent group. Using total 641 students University Ghana Business School, mixture factor analysis logistic regression techniques was in investigating objectives. Findings Results...

This study examines the views of students on ethics tax evasion, their intentions to evade tax, and investigates factors that predict such intentions. Relying extended version Theory Planned Behaviour, investigated whether attitudes, subjective norms, perceived behavioural control, moral obligation may be good predictors intention tax. Data were gathered from 662 University Ghana Business School using questionnaires. The hypotheses tested structural equation modelling technique. Results...

The main objective of this paper is to evaluate the financial risk tolerance personnel in various security services Ghana (i.e., people who serve public divisions, including military, immigration, police, customs, firefighting, and prisons). In particular, we examine predictors outcomes further assess whether mediates relationship between predictor variables behavior. A partial least square structural equation modeling analysis data collected from a cross-section service revealed that...

Purpose The purpose of this paper is to investigate the factors that influence Ghanaian tertiary students’ career choices. explores dimensionality choice within context and also ascertains their degree on Design/methodology/approach study employs survey method research a set questionnaire was used examine A total 354 undergraduate students from Ashesi University College in Ghana participated study. Factor analysis conducted differences response between science business were ascertained by...

Abstract This study employs the bibliometric analysis approach to examine research on ethical decision‐making (EDM) of accountants from 1987 2022. The specifically examines developments in EDM and evaluates intellectual structure field. Employing citation, co‐authorship, co‐occurrence bibliographic coupling analyses, data 908 publications Scopus database was analysed. results indicate that there has been a significant increase rate publication following spate breaches early 2000s. Further,...

This study examines the perception of professional accountants and intention to engage in Sustainability Accounting & Reporting (SAR). By relying on Theory Planned Behaviour (TPB), investigates whether attitudes, subjective norms perceived behavioural control have any impact a firm’s SAR. A survey method research was adopted, set questionnaires developed (based existing studies) administered accountants- respondent group. total 86 Ghana voluntarily participated study. The partial least...

Purpose The study examines employee perceptions of CSR relating to stakeholders in the telecommunication industry Ghana. It also analyses variations practices among sampled firms. Design/methodology/approach By means a survey, explored from perspective employees their firms highlighting stakeholder group they perceive be focussing on. A self-administered questionnaire was used gather data working with leading total 177 valid responses were for analysis. Data analysed by descriptive...

Purpose This paper aims to explore the relationship among personality traits, tax morale and evasion intention of students. Using five-factor model ratings, this study hypothesizes that agreeableness, openness experience, conscientiousness, extraversion neuroticism are good predictors both intentions individuals. Further, argues correlates negatively with intention. Design/methodology/approach A survey method was adopted questionnaires were developed elicit responses for study. The...

This study examines the tax compliance intentions of self-employed individuals in informal sector and evaluates effect antecedent-based intervention strategies, trust perceived complexity on intention. Using extended version Theory Planned Behaviour as theoretical base, additionally investigates whether attitude, subjective norms, behavioural control moral obligation may be good predictors Data were gathered from 725 Ghana using a structured questionnaire, analysed structural equation...

Purpose The purpose of this study is to investigate the factors that influence course major decisions accounting and non-accounting students. Design/methodology/approach A set questionnaires was developed administered 550 undergraduate business students from University Ghana Business School. Statistical tests were conducted examine mean differences students’ views on selection. Logistic regression analysis employed selection Findings results demonstrate confidence in their academic strength...

Purpose This study examines the multidimensionality of environmental literacy concept among university business students in Ghana. The also investigates relationship between students’ interests issues and knowledge levels environment assesses how these two constructs influence overall behaviour actions. Design/methodology/approach Using a total 591 from University Ghana Business School, uses exploratory factor analysis to examine concept. A structural equation modelling-based approach was...