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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.

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.

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.

Phubbing is a behavioural concept of social and human interaction that has created disaffection in conversations and has increasingly become a great concern for many. This phenomenon was assessed to address its negative effects in society by examining and documenting its literature trends and relationships, thereby adding to existing knowledge in this area. A thorough bibliometric analysis was conducted on 58 English-language articles on phubbing and related keywords from the Scopus database published from 2018 to 2022. VOSviewer and R tool packages were used to perform performance analysis, science mappings and the organisation and presentation of the data to identify article growth dimensions, relationships, and trends. Phubbing has attracted significant attention and impacted our daily activities, with a 51.37% growth in article publications and a 25.86% increase in international authorship collaboration. This is mainly from high-impact authors and documents in the United States, Spain, the United Kingdom, and the Netherlands. The research thematic areas are centred around smartphones, social media, and parent-child relationships. The research will help to minimise the negative impact of phubbing on human endeavours and promote peaceful coexistence in society by improving our social and moral values. It will also improve knowledge in understanding the evolution of literature to advance future research efforts. This study is unique in harnessing efforts and experience from around the world to deepen understanding and benefit society. Further research should be conducted on phubbing and mental health and their impact on children's growth

This study examines the mediating role of corporate governance in the relationship between hierarchy culture and sustainability performance within African Civil Aviation Authorities (ACAAs). Grounded in institutional theory, the study seeks to explain how internal cultural systems and governance frameworks jointly influence economic, environmental, and social sustainability outcomes in highly regulated sectors. A quantitative research design was employed, using structured surveys administered to 371 aviation managers across 54 African Civil Aviation Authorities. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to test both direct and mediating relationships between hierarchy culture, corporate governance, and the three sustainability dimensions. The results reveal that hierarchy culture has strong positive effects on economic, environmental, and social sustainability performance. However, corporate governance negatively mediates the relationship between hierarchy culture and economic performance and shows no significant mediation for environmental and social outcomes. Aviation regulators should reconfigure governance frameworks to balance regulatory compliance with innovation. Integrating environmental, social, and governance (ESG) principles into aviation governance codes and promoting adaptive, transformational leadership can enhance sustainability performance. This study provides one of the first empirical examinations of the synergy between hierarchy culture and corporate governance within African aviation authorities. It contributes to institutional theory by demonstrating that governance mechanisms, often assumed to enable sustainability, may sometimes constrain it in highly regulated organisational settings.

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.

Phubbing is a behavioural concept of social and human interaction that has created disaffection in conversations and has increasingly become a great concern for many. This phenomenon was assessed to address its negative effects in society by examining and documenting its literature trends and relationships, thereby adding to existing knowledge in this area. A thorough bibliometric analysis was conducted on 58 English-language articles on phubbing and related keywords from the Scopus database published from 2018 to 2022. VOSviewer and R tool packages were used to perform performance analysis, science mappings and the organisation and presentation of the data to identify article growth dimensions, relationships, and trends. Phubbing has attracted significant attention and impacted our daily activities, with a 51.37% growth in article publications and a 25.86% increase in international authorship collaboration. This is mainly from high-impact authors and documents in the United States, Spain, the United Kingdom, and the Netherlands. The research thematic areas are centred around smartphones, social media, and parent-child relationships. The research will help to minimise the negative impact of phubbing on human endeavours and promote peaceful coexistence in society by improving our social and moral values. It will also improve knowledge in understanding the evolution of literature to advance future research efforts. This study is unique in harnessing efforts and experience from around the world to deepen understanding and benefit society. Further research should be conducted on phubbing and mental health and their impact on children's growth

This study examines the mediating role of corporate governance in the relationship between hierarchy culture and sustainability performance within African Civil Aviation Authorities (ACAAs). Grounded in institutional theory, the study seeks to explain how internal cultural systems and governance frameworks jointly influence economic, environmental, and social sustainability outcomes in highly regulated sectors. A quantitative research design was employed, using structured surveys administered to 371 aviation managers across 54 African Civil Aviation Authorities. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to test both direct and mediating relationships between hierarchy culture, corporate governance, and the three sustainability dimensions. The results reveal that hierarchy culture has strong positive effects on economic, environmental, and social sustainability performance. However, corporate governance negatively mediates the relationship between hierarchy culture and economic performance and shows no significant mediation for environmental and social outcomes. Aviation regulators should reconfigure governance frameworks to balance regulatory compliance with innovation. Integrating environmental, social, and governance (ESG) principles into aviation governance codes and promoting adaptive, transformational leadership can enhance sustainability performance. This study provides one of the first empirical examinations of the synergy between hierarchy culture and corporate governance within African aviation authorities. It contributes to institutional theory by demonstrating that governance mechanisms, often assumed to enable sustainability, may sometimes constrain it in highly regulated organisational settings.

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.

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.