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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.

This study examines the correlation between market culture and the dimensions of sustainability performance—economic, environmental, and social—within African Civil Aviation Authorities (ACAAs), while also exploring the mediating influence of corporate governance. A quantitative, cross-sectional methodology was utilised, incorporating data from 371 managers across 54 ACAAs. Data were evaluated with Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that market culture exerts a substantial beneficial impact on all three aspects of sustainability performance: economic, environmental, and social. Corporate governance did not act as a mediator in the interaction between market culture and economic sustainability. Furthermore, corporate governance substantially mediated the links between market culture and both environmental and social sustainability performance among ACAAs. The findings underscore the necessity of synchronising organisational culture with governance frameworks to attain holistic sustainability results in the civil aviation sector. This study advances institutional theory by highlighting the interaction between internal cultural and governance structures and institutional forces, hence improving legitimacy and performance in the civil aviation sector.

As African countries continue to improve their healthcare quality, a study of this nature that sought to examine satisfaction with healthcare services from the perspective of healthcare users cannot be overemphasized, as the findings serve as a benchmark to guide policy decisions in the healthcare sector. This study assessed perception of satisfaction on the quality of decentralised healthcare service delivery from a positivist research orientation. A total of 408 users of healthcare services from 10 districts of Lesotho were selected to respond to a set of questionnaires and a researcher-administered survey developed from the six World Health Organisation–defined dimensions of quality healthcare: safety, equity, acceptability, accessibility, efficiency, and effectiveness. Descriptive and inferential statistics were used for analysing the data obtained. The findings of the study revealed mixed feelings among users of healthcare services in Lesotho. For example, healthcare users were generally satisfied with how receptive service providers were to innovative service delivery, honesty, and the overall competence of healthcare service providers. However, significant deficits were observed in treatment safety, record-keeping, equitable geographic service distribution, and timely access. Particularly worrying were concerns about drug administration, rural service equity, and duplication of health procedures. There were no significant differences in the respondents’ satisfaction regarding healthcare services despite variations in their sexual orientation and age distribution. The study highlights the systemic inequalities and inefficiencies that counter the desired objectives of decentralised healthcare and the critical need for participatory health governance, digital health systems, improved communication strategies, health infrastructure investments and adaptive governance frameworks to bridge the disconnect between the lived experiences of healthcare users and decentralised health policy frameworks. The results offer evidence-based insights for healthcare administrators, donors, health communicators and policymakers seeking to enhance equity and quality in healthcare in resource-constrained African settings.

This paper examines the effect of indigenous innovation and entrepreneurship in further advancing socioeconomic development in Ghana. It emphasizes how culturally imbibe knowledge systems and traditional practices contribute to long-term development. Specifically in tourism-related industries like agriculture, crafts, and traditional medicine. A quantitative survey was conducted with 362 indigenous entrepreneurs from three administrative regions of Ghana. Structured questionnaires were employed to gather data about innovative techniques and socioeconomic results. The data was asses using Exploratory Factor Analysis (EFA) to find the underlying scope of the innovation and multiple regression analysis. This focus on the relationship between indigenous innovation and socioeconomic factors. The results show a significant relationship between indigenous innovation techniques and major socioeconomic outcomes. The study findings portray a significant and positive correlation between indigenous innovation practices and key socio-economic outcomes, such as employment generation , income growth and cultural continuity. The relationship was significant at p < 0.001. These findings point out that indigenous innovation is not only as a driver of local economic development, but rather is a vehicle for preserving cultural identity and community resilience. The study presents novel empirical evidence from the Global South, challenging conventional innovation paradigms in stressing the socio-cultural relevance of indigenous knowledge systems. It provides new insights on how grassroots entrepreneurial behaviors anchored in tradition can supplement national development initiatives and enhance the broader debate on inclusive innovation.

This study examines the correlation between market culture and the dimensions of sustainability performance—economic, environmental, and social—within African Civil Aviation Authorities (ACAAs), while also exploring the mediating influence of corporate governance. A quantitative, cross-sectional methodology was utilised, incorporating data from 371 managers across 54 ACAAs. Data were evaluated with Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that market culture exerts a substantial beneficial impact on all three aspects of sustainability performance: economic, environmental, and social. Corporate governance did not act as a mediator in the interaction between market culture and economic sustainability. Furthermore, corporate governance substantially mediated the links between market culture and both environmental and social sustainability performance among ACAAs. The findings underscore the necessity of synchronising organisational culture with governance frameworks to attain holistic sustainability results in the civil aviation sector. This study advances institutional theory by highlighting the interaction between internal cultural and governance structures and institutional forces, hence improving legitimacy and performance in the civil aviation sector.

As African countries continue to improve their healthcare quality, a study of this nature that sought to examine satisfaction with healthcare services from the perspective of healthcare users cannot be overemphasized, as the findings serve as a benchmark to guide policy decisions in the healthcare sector. This study assessed perception of satisfaction on the quality of decentralised healthcare service delivery from a positivist research orientation. A total of 408 users of healthcare services from 10 districts of Lesotho were selected to respond to a set of questionnaires and a researcher-administered survey developed from the six World Health Organisation–defined dimensions of quality healthcare: safety, equity, acceptability, accessibility, efficiency, and effectiveness. Descriptive and inferential statistics were used for analysing the data obtained. The findings of the study revealed mixed feelings among users of healthcare services in Lesotho. For example, healthcare users were generally satisfied with how receptive service providers were to innovative service delivery, honesty, and the overall competence of healthcare service providers. However, significant deficits were observed in treatment safety, record-keeping, equitable geographic service distribution, and timely access. Particularly worrying were concerns about drug administration, rural service equity, and duplication of health procedures. There were no significant differences in the respondents’ satisfaction regarding healthcare services despite variations in their sexual orientation and age distribution. The study highlights the systemic inequalities and inefficiencies that counter the desired objectives of decentralised healthcare and the critical need for participatory health governance, digital health systems, improved communication strategies, health infrastructure investments and adaptive governance frameworks to bridge the disconnect between the lived experiences of healthcare users and decentralised health policy frameworks. The results offer evidence-based insights for healthcare administrators, donors, health communicators and policymakers seeking to enhance equity and quality in healthcare in resource-constrained African settings.

This paper examines the effect of indigenous innovation and entrepreneurship in further advancing socioeconomic development in Ghana. It emphasizes how culturally imbibe knowledge systems and traditional practices contribute to long-term development. Specifically in tourism-related industries like agriculture, crafts, and traditional medicine. A quantitative survey was conducted with 362 indigenous entrepreneurs from three administrative regions of Ghana. Structured questionnaires were employed to gather data about innovative techniques and socioeconomic results. The data was asses using Exploratory Factor Analysis (EFA) to find the underlying scope of the innovation and multiple regression analysis. This focus on the relationship between indigenous innovation and socioeconomic factors. The results show a significant relationship between indigenous innovation techniques and major socioeconomic outcomes. The study findings portray a significant and positive correlation between indigenous innovation practices and key socio-economic outcomes, such as employment generation , income growth and cultural continuity. The relationship was significant at p < 0.001. These findings point out that indigenous innovation is not only as a driver of local economic development, but rather is a vehicle for preserving cultural identity and community resilience. The study presents novel empirical evidence from the Global South, challenging conventional innovation paradigms in stressing the socio-cultural relevance of indigenous knowledge systems. It provides new insights on how grassroots entrepreneurial behaviors anchored in tradition can supplement national development initiatives and enhance the broader debate on inclusive innovation.

The aim of this study is to assess educational engagement as a mediator of familial and school-based social care on psychological well-being of school students in India. Cross-sectional survey of students of Kashmir-Union Territory of Jammu and Kashmir, India was taken using validated self-report measures to assess educational engagement, social care within home and school contexts, teamwork dynamics, and psychological well-being. Standard descriptive statistics were utilized to determine mean values along with corresponding standard deviations. A structural equation model (SEM) was also employed to assess direct and indirect effects of determinants on psychological well-being considering that neither multi-group nor univariate conditions of normality had been met. A robust maximum likelihood estimator (RMLE) was, therefore, utilized accordingly. Students display moderate levels of engagement (M = 20.95, SD = 5.91), friendship support (M = 16.39, SD = 6.78), familial support (M = 15.82, SD = 4.64), and institutional support (M = 14.99, SD = 4.63). The inner team climate (M = 28.35, SD = 8.01) is also moderately supportive. Psychological well-being (M = 52.26, SD = 12.68). The structural model indicated good fit, indicating good explanatory power regarding psychological well-being (R² = 0.71) and engagement (R² = 0.61). Family support (p < 0.001), institutional support (p = 0.002), and inner team environment (p = 0.040) were identified to have a positive associative relationship with engagement. For psychological well-being, friendship support had a positive associative relationship with engagement (p = 0.002). Finally, within psychological well-being, engagement functioned as a mediator of the impacts of family support (Indirect effect = 0.18, p < 0.001) and of institutional support (Indirect effect = 0.12, p = 0.017). This research calls for better mental health care to improve students' engagement and resilience. Future researchers need to give priority to these issues.

The dearth of studies in sub-Saharan Africa on how eXtensible Business Reporting Language (XBRL) enhances disclosure quality necessitated this study. Thus, this study aims to provide an overview of XBRL in the financial reporting space of sub-Saharan Africa-listed firms. This study discusses the evolution of corporate financial reporting and relates it to how business reporting software enhances the quality of information disclosure and transparency. Based on previous studies, we assessed XBRL in its format for reporting and cost implications from a global perspective. The findings indicated that by reporting using XBRL, we make the case for opening up sub-Saharan African investment markets and improving corporate governance quality in the global investors’ view. In other words, listed firms in the sub-region currently have a periodic and manual reporting approach to financial reporting, which makes it quite difficult for investors to have an up-to-the-minute view of the listed firms for investment purposes. Researchers and business firms need to understand the availability of XBRL technology and its application to enable voluntary corporate disclosures. In addition to the information disclosed, it is important for their search to determine how the software employs information in financial reporting. To the best of our knowledge, this study is one of the few in Africa, especially in the context of sub-Saharan Africa exchanges, to use the review to understand how prior studies involved XBRL reporting to enhance the transparency of listed firms.