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This study examines how formal and informal institutional pressures influence public sector financial reporting quality in Ghana. Despite ongoing public financial management reforms, challenges such as weak enforcement of standards, inconsistent disclosures, and limited transparency continue to undermine reporting quality. Existing research has largely emphasised technical and administrative determinants, with limited attention to the role of institutional pressures in shaping reporting behaviour. Grounded in Institutional Theory, the study adopts a quantitative approach and collects data from 344 senior finance officers across ministries, departments, and agencies in Ghana. Structural Equation Modelling (SEM) is employed to analyse the relationships between regulatory environment, government structure, societal expectations, stakeholder expectations, and financial reporting quality. The results indicate that government structure and societal expectations significantly enhance financial reporting quality, while the regulatory environment and stakeholder expectations have no significant direct effects. The study contributes to institutional theory by demonstrating that formal and informal pressures exert unequal influence in a developing-country public sector context. It also extends public sector accounting literature by providing large-sample empirical evidence from Ghana. The findings suggest that improving reporting quality requires strengthening governance structures, enhancing civic accountability mechanisms, and improving enforcement capacity.

Green accounting plays a vital role in addressing the environmental consequences of mining. However, existing research is predominantly concentrated in developed countries, leaving a knowledge gap in developing contexts such as Ghana. To bridge this gap, this study conducts a systematic review of green accounting practices within Ghanaian mining communities. Using PRISMA guidelines, the authors examined peer-reviewed literature from three major academic databases, employing keywords such as "green accounting," "environmental accounting," "sustainable accounting," "natural resource accounting," and "mining in Ghana." From an initial pool of 276 studies, 46 were selected based on inclusion criteria. The findings show that while green accounting disclosures are increasingly present in corporate reports, they remain inconsistent. Several studies also evaluate the legal and policy frameworks shaping corporate environmental responsibility in mining, while others assess sustainability practices among mining firms. The study concludes by advocating for locally tailored sustainability strategies and suggests future research on the socio-environmental impact of eco-friendly technologies in Ghana's mining sector.

This study investigates the intricate factors shaping landlords' compliance with rental income tax in Ghana. Utilizing a survey research approach, the research reveals a complex interplay of socio-economic and demographic determinants influencing landlords' tax payment behavior. Notably, older landlords display a greater willingness to fulfill their tax obligations, contrasting common perceptions that older taxpayers are less compliant. Conversely, landlords with larger households are less inclined to pay taxes, potentially due to increased financial responsibilities. Surprisingly, an upsurge in the number of tenants corresponds with reduced tax compliance, possibly stemming from higher rental income resulting in increased tax obligations. Higher awareness of rental income tax significantly bolsters compliance, as does the proximity of tax collection centers. Education plays a pivotal role, with higher levels of education positively influencing tax compliance. However, formal sector employment diminishes tax compliance, perhaps due to perceived tax burdens. Married landlords are more inclined to comply with rental income tax, emphasizing the role of family responsibilities in incentivizing tax compliance. Tailored tax education programs, public awareness campaigns, electronic payment options, comprehensive strategies, effective communication, and continuous evaluation are recommended measures to enhance tax compliance among landlords.

Given the critical role of financial characteristics in determining Micro and Small Enterprises (MSEs’) access to debt finance, it is essential to understand how these characteristics influence lending decisions, particularly from a developing market context. This study aims to examine the key financial characteristics that significantly influence MSEs’ ability to access debt finance. Using systematic sampling technique, we collect data from 171 Ghanaian MSEs that are registered with Ghana Enterprise Agency. The data was analyzed using SPSS linear regression version 24. The result shows financial management experience and profitability as the significant financial characteristics that influence MSEs ability to access debt finance. The result further shows that equity structure and financial statement have negative significant influence on MSEs ability to access debt finance. Asset tangibility, liquidity, debt service coverage ratio, and working capital has no significant influence on MSEs’ access to debt financing.

Efficient supply chain management is essential for small and medium-sized enterprises (SMEs) in Ghana to guarantee a dependable flow of products and services, sustain competitiveness, and promote growth and job creation. The objective of this study is to analyse the current supply chain models utilised by manufacturing small and medium-sized enterprises (SMEs) in Ghana. Additionally, it intends to propose a prototype model that will aid manufacturing SMEs in achieving sustainability, growth, and future expansion in Ghana and other regions. The Conceptual framework was developed by examining variables identified in the existing literature on supplier management practices in small and medium-sized enterprises (SMEs), as well as inventory management approaches that are relevant to SMEs. A structured questionnaire was employed to collect data from the main source. This study employs a mixed method approach, which includes the participation of 363 respondents. Interviews and surveys were carried out with small and medium-sized enterprise (SME) owners and managers. The data was analysed using the SPSS (v 27.0) computer application, which involved both inferential and descriptive statistical analysis. The findings revealed essential components of the prototype, such as the implementation of supply management (SM), proficient information management (IM), streamlined distribution strategies, and strong marketing and sales strategies, in addition to customer relationship management (CRM) and effective post-sales services. Implementing these supply chain management (SCM) principles effectively can guarantee the sustainability, growth, employment generation, and overall performance of small and medium-sized enterprises (SMEs) in Ghana.

Over the years, governments in Ghana have provided various stimulus packages for local entrepreneurs to rejuvenate and expand their businesses while setting up new companies. The question is, how talented are the youth in entrepreneurship? This paper sought to review the extant literature on the impact of skill acquisition on entrepreneurship development and progress in Ghana. The Systematic Literature Review (SLR) approach was used to search for relevant journal articles from Scopus, Emerald Insight, and Google Scholar search engines. The search criteria were limited to journal articles with the keywords “skill acquisition”, “entrepreneurship,” and entrepreneurship development” from 1970 to 2020. Using the SLR technique, a total of 45 articles were identified, and 21 were relevant to the research focus. The review identified that skill acquisition significantly influences entrepreneurship development. It is recommended that entrepreneurship skill acquisition should be integrated in the Ghanaian education system right from the elementary level. Again, tertiary institutions in Ghana should have entrepreneurial centers for practical sessions.

This study examines the link between bank performance and bank stability in the context of African countries. Using the Augmented Mean Group (AMG) estimator and panel data from 16 selected African countries covering the period 2002–2019, this study considers whether the banking sector's performance influences the banking system's financial stability. The findings reveal a significant positive long-run relationship between ROA and financial stability. This was the case when the AMG estimator was employed and when the CCEMG was employed to check for robustness. Inflation was initially negative and insignificant but a highly significant determinant when a more robust method (CCEMG) was used. Economic growth has a negative relationship using both estimators but is insignificant, while trade openness and non-interest income had insignificant coefficients in both estimators. The granger causality results show a one-way causality established to bank stability in the case of bank performance and trade openness. In addition, there was a non-causal relationship between bank stability, non-interest income and inflation as against a double-track causation between bank stability and economic growth. African countries should strive to improve bank performance to enhance the stability of the sector.

Entrepreneurial orientation (ENO), social network ties (SOT) and market intelligence generation (MIT) are independently modeled as distinct antecedents of entrepreneurial intention (EIN). However, the intervening variables for such models are typically under-explored in their applicability to university students in sub-Saharan Africa. Accordingly, drawing on the theory of planned behavior (TPB), the present study argues that ENO impacts EIN, primarily explained by SOT and MIT. Using cross-sectional data gathered from university students in Ghana, a sub-Saharan African country, our findings reveal that ENO has both direct and indirect relationships with EIN. Thus, this relationship is mainly mediated when students build and develop social network ties (SOT) instead of gathering marketing intelligence (MIT).

This study was premised on the Community of Inquiry model and a qualitative method approach was used with an online individual semi-structured interview protocol as the data collection instrument to collect and analyse data gathered from the respondents’ individual interviews. A case study design was used with six participants (3 lecturers and 3 students) being sampled. The participants comprising three (3) Mathematics education lecturers, and three (3) Mathematics education students (preservice teachers) either in the first, second or third year of study in Mathematics education. Interviews were conducted online with the participants through Skype and Zoom. A thematic analysis was used to identify themes and patterns. The findings of the study revealed that the participants, understanding the use of social media, have transformed their teaching and learning in higher education institutions. Apart from making the shift from face-to-face teaching to teaching online using a technology-based independent mode to continue teaching in the Covid-era, lecturers have experienced academic well-being through a change in their pedagogy and teaching approaches as Mathematics lecturers. This change has ensured that students are exposed to a more student-centred approach through the use of social media platforms which has enhanced students’ learning of Mathematics. Recommendations are made.

A high level of brand awareness and brand image enhances customers` favourable word-of-mouth referrals which in turn, strengthens their WTP a high price for a brand. Despite the increasing importance of brand awareness and brand image to customers` word-of-mouth referrals and their WTP a high price, there are limited studies on the mediated role of brand image in the influence of brand awareness on customers` word-of-mouth referrals and their WTP a high price, particularly in the herbal industry. Hence, this study aimed to investigate the mediated role of brand image in the impact of brand awareness on word-of-mouth referrals and WTP a high price in the herbal industry. Using a systematic sampling strategy, data were collected from 265 samples of customers in the Cape Coast herbal market. The research hypotheses were statistically tested via structural equation modelling with the help of smart PLS 3.3.3. The study establishes that the relationship between brand awareness, word-of-mouth and WTP a high price is partly attributed to the influence of brand image. Besides, the study found that word-of-mouth contributes partially to the influence of brand awareness and brand image on WTP a high price. The study confirmed that brand image is critical in developing brand awareness to strengthen customers` word-of-mouth referrals and their WTP a high price in the herbal industry.

Globalization and rapid technological change have made knowledge a critical determinant of competitiveness in the world’s economy. Online education has been auspicious and adjustable even to students with tight schedules. However several critical success factors need to be improved in order to enhance the effective learner experience. This paper is aimed at uncovering the impact of three critical success factors namely; instructional design, learner interaction and learner technology adaptation on learner experience. Hence, the discretions of 300 students were diagnosed using the Likert scale questionnaire ranging from strongly agree to strongly disagree. The Holm Bonferroni method from R- package version 0.88 (2021 edition), was engaged to reduce the family-wise error (FWER) associated with multiple hypothesis comparison. It was observed that at a 5% level of significance, the alternative hypothesis was acceptable in favor of the null hypothesis and the conclusion was that instructional design, learner interaction, and technology adaptation, have a direct impact on the learning experience of the learner. The adopted models for the three critical success factors were validated by the Fornell and Larcker's (1981) convergent reliability test and tolerable with high composite reliability of 0.71. In accordance with the adopted model, a well instructional design is suggested for compliance.

The study aims to systematically map and describe the evidence on individual’s sustainable consumption behaviour and energy and transport use in Africa. The paper employed Arskey and O’Malley’s’ framework of 2005 as a guide to conduct a scoping review. Using keywords separated by Boolean terms (AND/OR) with all limiters removed, relevant published studies in Science Direct, SCOPUS, and Google Scholar were searched. Full-text screening guided by the inclusion criteria was independently conducted and data extraction was done using a piloted form to ensure the accuracy and reliability of the data. The results revealed that out of 176 studies, six met this study’s inclusion criteria and were included for data extraction. Among the six included studies, two were multi-country studies involving African countries, and study each was conducted in Ghana, Mauritius, South Africa, and Egypt. Of the included studies, five were on sustainable energy consumption domain, one on energy use and recycling behaviour, and the factors influencing sustainable energy consumption; price, income, urbanization, intention, attitudes, subjective norms and personal values. However, we found no evidence on individual’s sustainable consumption behaviour and transport use. Concluding, the results suggest that limited studies on sustainable consumption behaviour of energy and transport use are found in Africa. Therefore, further studies are needed to protect the gains made so far on environmental sustainability as well as to encourage and improve the individual’s sustainable consumption practices.

Recognising the relevance of entrepreneurship, most African universities have made significant input into delivering Entrepreneurial Education in Higher Educational Institutions. However, the rising number of graduate unemployment raises concerns with regard to quality of educational content, and programmes. This study sought to investigate the impact of entrepreneurship course content on entrepreneurial intention and the mediation of individual entrepreneurial characteristics and also to investigate if graduates’ exposure to extra entrepreneurship training and university programme type does account for differences in individual entrepreneurial characteristics. A context-specific framework that explains entrepreneurial intention as a function of course content, programmes type, and extra entrepreneurial training is tested based on data from 400 undergraduate students and 400 graduates from eight Ghanaian universities. Evidence from the model reveals that entrepreneurial course content did impact entrepreneur Intention, however, this impact is partially mediated by the attitudes, perceived behavioural control and subjective norms of Ghanaian students and graduates. Again, while it was found that extra entrepreneurial training did account for differences in individual entrepreneurial characteristics and entrepreneurial intention of graduates, the difference due to programme type was not significant. Theoretical, policy and practical implications findings of this study are discussed.

This research examined bankers’ perceptions of environmental sources of financial risks and its impact on commercial banks in Ghana. Primary data was collected from a purposive sample of ninety-six (96) middle–level bank managers using structured questionnaires. Time series secondary data on banking performance (denoted as ROA and ROE) and stability (denoted as CAR and NPLR) and growth of five major industrial businesses (including agriculture, mining, construction, manufacturing, and trade) as the environmental sources of financial risks, for a period of 13 years (2006-2018) was further obtained for analysis. Data was analyzed using the sample t-test and the multivariate dynamic panel regression model. The results show that, in bank lending, mining was perceived to be the topmost source of indirect environmental risk (credit and reputational risks), while agriculture was perceived to be the leading source of direct environmental risk (business risk). We found that perceptions of environmental sources of financial risk by mangers of locally owned banks differed from that of foreign owned banks. Growth of mining, trade and manufacturing positively influenced banking performance while the growth of construction and agriculture negatively influence banking stability. The study thus provides supportive evidence that commercial banks require set standards that guide clients’ business towards environmental sustainability

Ghana, like most other developing countries, is not isolated from the global financial crisis through the impact of such a crisis on economies. This paper examines the financial sector reforms and its effect on the Ghanaian economy, within the developing country context in general and in sub-Saharan Africa (SSA) in particular. The paper seeks to enhance the understanding of relevant policy measures and reflects on what else could be done. The article further studies the effect of change in the institutional environment on bank governance practices primarily to improve the industry’s supervision and regulation, related to the post-crisis exit strategies. This paper discusses the development of ICT infrastructure and application as a basis for the main dimension of Ghana’s digital transformation in financial services. This paper is, therefore, motivated by the lack of empirical studies that examines how the impact of the banking reforms play a substantial role in promoting innovative digital payment systems to replace cash transactions. From the perspective of institutional theory, the study looked at why (and how) a number of policy measures have a significant impact on the financial performance of banks? And how the applications of e-finance in ICT and financial practices, provides several benefits within the banking sector improve the sector’s image and leads to a broader, faster and more efficient market? The application of Koppenjan and Groenewegen (2005) ‘s four-layer model ‘levels of institutional analysis’ perspective seems to be the most useful starting point, which provides the basis for an improved understanding of revealing the inefficient delivery of Ghanaian banking industry in the past. A combination of a review of secondary and empirical data, interviewed used in the analysis. Findings indicate that the financial and banking sector reforms help the industry   advance digital banking culture and impact on the general expansion of the financial and the infusion of financial inclusion in Ghana. These conclusions would be particularly useful in a similar picture in other developing countries, as well as by the bank authorities to create their future policy. It also joins the debate on the impact of the banking reform, a key turning point towards better regulation to refine crisis prevention and resolution mechanisms.

This study aim is to explore owners of small enterprises' appreciation of bank’s role in developing their businesses and the challenges that come along in accessing banking services in the context of Sefwi-Bekwai which is a rural community. Questionnaires were used to solicit information from the owners while descriptive statistics aided the data analysis. The study found that the main source of start-up capital is the owner’s funds whiles saving was recorded as the key benefit of banking. It further revealed that the high-interest rate charged was a barrier in accessing loans and the effect of bank relations was sound financial management for the SME’s operations. The paper suggests the need for small enterprise owners in the rural communities to form an association for their benefit in terms of taking advantage of group lending and demanding support and relief from relevant authorities. Improved institutional support would also give small enterprises better access to the information they need for financing and growth.

This paper studied how Zoomlion Company Limited manages its accounts receivables. Based on multiple linear regression analysis, Kendall coefficient of concordance and One sample t-test, the result shows effective credit control systems by the company. However, poor monitoring and lack of effective follow up measures were the key challenges to debt management. The paper recommend stricter adherence to the credit policy and vigorously pursued effective recovery strategies and further prescribed best practices in accounts receivables management.