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This study focused on sales-orientation and customer-orientation of Direct Sales Executives (DSEs) on sales performance at Fidelity Bank, Ghana; which was a cross-sectional study. Data were analysed using descriptive statistics, Kendall’s coefficient of concordance, cross tabulation and chi-squared test of independence. The result showed a strong association between prior sales experience and employment status. DSEs customer orientation was influenced by customer information while the sales orientation was on convincing customers to buy. The customer-oriented culture was based on reliable market and customer information. DSEs sales performance were influenced by complete knowledge of the bank’s products and services, listening skills and empathy. The study suggests that Fidelity Bank must sensitize its DSEs on the bank philosophy on its customer orientation culture. This study appears to be the first of its kind to explore the connection between sales orientation and customer orientation on performance in the Banking Industry in Ghana, thus providing empirical evidence for academics and practitioners.

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.

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 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.

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 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.

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.