Browsing by Author "Nartey, E."
Now showing 1 - 12 of 12
Results Per Page
Sort Options
Item Adoption and Benefits of Contemporary Management Accounting Systems: Evidence from Ghanaian Manufacturing Firms(2013-12-09) Nartey, E.This paper aims at examining the level of adoption and benefits derived from contemporary management accounting practices by Ghanaian manufacturing firms. The study employed a survey strategy to solicit information from 62 manufacturing firms within the Accra-Tema industrial area of Ghana. Results show that the adoption rate of contemporary management accounting techniques compared to the traditional techniques is low. Overall, traditional management accounting techniques relating to annual budgetary practices and budgeting for controlling costs and coordinating activities were found to top the list as highly adopted. The study also establishes that there is a positive relationship between contemporary management accounting techniques and the operational activities.Item The contingency effects of supply chain integration on management control system design and operational performance of hospitals in Ghana(Journal of Accounting in Emerging Economies, 2020-05-10) Nartey, E.; Aboagye-Otchere, F.K.; Simpson, S.N.Y.Purpose – This paper extends prior contingency-based management accounting research by building and empirically testing a theoretical model of contingency effects of supply chain integration (SCI) on the dimensions of management control system (MCS) and supply chain operational performance (SCOP) of hospitals in Ghana. Design/methodology/approach – The paper uses factorial and structural path analysis of survey responses collected from 237 hospital accountants to model these relationships. Findings – The results show that under strong SCI, the association between the MCS dimensions and hospital operational performance namely, cost effectiveness, flexibility and quality will be strengthened. In other words, the installation of MCS is more likely to provide a broad range of performance benefits for hospitals that align the four dimensions of the MCS with the dimensions of SCI (internal and external). Research limitations/implications –Alimitation of this study would be its limited scope, as it focused only on hospitals in one developing country. Therefore, the results as indicated here may have limited generalizability to other industries and countries. Practical implications – We theorize that using optimal amounts of the MCS, a high level of SCI is likely to reduce supply chain (SC) cost, improve speed, flexibility and quality of the SC among healthcare institutions in Ghana. Also, based on the direct impact on performance exhibited by the MCS dimensions, effective implementation of SCI decisions requires the use of optimal amounts of MCS for high performance. Originality/value – The paper contributes to contingency-based management accounting research and provides theory-driven and empirically proven explanations for hospital managers in recognizing the importance of aligning the dimensions of SCI and MCS.Item Determinants of carbon management accounting adoption in Ghanaian firms(Meditari Accountancy Research, 2018-02) Nartey, E.Purpose Carbon management accounting (CMA) is one part of sustainability accounting designed to provide information for the management of carbon dioxide (CO2) releases. Adopting the contingency framework, this paper aims to examine the contextual antecedents that influence CMA adoption in Ghanaian firms. Design/methodology/approach The paper tests seven contextual dimensions, namely, strategy, structure, size, environmental management system (EMS), decentralization, technology and perceived environmental uncertainty, on CMA adoption from a survey of 125 accountants. Findings Consistent with prior literature, organizational strategy, structure, environmental management accounting (EMA), firm size, technology and perceived environmental uncertainty were found to be positively associated with CMA adoption and hence support contingency theory. However, a relationship between decentralization and EMA adoption was not supported by the sample data. Also, the existence of CMA systems was found to be low in the sample firms, although more than half of the respondents have EMS. Research limitations/implications The study is limited to Ghana hence possible generalization of the results is limited. Further exploration of contingency-based research in other emerging economies would provide valuable insights on CMA adoption and practices to contribute to the CMA literature. Practical implications The findings suggest that although CMA adoption and practices is low in the sampled firms, both contextual and environmental factors play a vital role in the adoption of CMA in developing economies, as it pertains to the generic management accounting systems. Policies governing CMA practice should incorporate organizational contextual factors. Originality/value The paper presents preliminary empirical evidence on the state of adoption and practice of CMA from an emerging economy perspective, an area which lacks empirical investigation both in the EMA and the carbon accounting domain. It draws considerable novelty on the basis that despite the growing interest in climate change-based research empirical works on CO2 emissions conducted exclusively from management accounting perspective, and in developing economies in particular, have been scant. The paper extends the contingency theory framework from conventional practices to the EMA field.Item Effectiveness of neem materials and biochar as nitrification inhibitors in reducing nitrate leaching in a compost-amended Ferric Luviso(Frontiers in Soil Science, 2022) Abeka, H.; Lawson, I.Y.D.; Nartey, E.; Adjadeh, T.; Asuming-Brempong, S.; Bindraban, P.; Atakora, W.K.The nitrates produced after mineralization from compost may be prone to leaching, especially in tropical sandy soils, because of the increased rate of nitrification and the porous nature of such soils. This may result in low nitrogen (N) use efficiency and adverse environmental effects. Inorganic nitrification inhibitors are costly and mostly unavailable in Ghana. Research on simple but effective local materials for use as nitrification inhibitors is therefore a priority. Two such materials are neem materials and biochar. Neem materials can suppress nitrifying bacteria due to their antimicrobial properties. Biochar can hold ammonium in the soil, making it temporarily unavailable to nitrifying bacteria. This study aimed to determine the efficacy of neem materials and biochar as nitrification inhibitors and their influence on nitrate leaching. In preliminary studies: 1) pot incubation was conducted for 60 days to estimate the nitrification rate with manure, compost, and NH4Cl as the N source (150 kg N/ha) in one set and neem seeds, bark, and leaves (1.25 µg azadirachtin/g) in another set, using nitrate concentrations; and 2) the ammonium sorption and desorption capacities of sawdust, rice husk, and groundnut husk biochar were determined. In the main study, pot incubation with compost as the N source but treated with milled neem seeds or bark (1.25 µg azadirachtin/g) or sawdust biochar (20 t/ha) was conducted for 60 days, in which the nitrification inhibition was determined using nitrate concentrations. A leaching experiment in columns with similar treatments and maize sown was then conducted to quantify the nitrate in leachates. A high nitrification rate was recorded in compost-amended soil, almost half that of the standard (NH4Cl). The use of sawdust biochar, which showed the highest ammonium sorption and desorption capacity, resulted in 40% nitrification inhibition that lasted the entire incubation period. The use of neem seeds with an azadirachtin concentration of 3.92 mg/g resulted in a similar nitrification inhibition, but this only lasted 40 days. Inhibition caused by both materials resulted in about a 60% reduction in nitrate leached. Thus, neem seeds (498 kg/ha) and sawdust biochar (20 mt/ha) could be used to control nitrate leaching for short-duration and long-duration crops, respectively.Item Effectiveness of neem materials and biochar as nitrification inhibitors in reducing nitrate leaching in a compost-amended Ferric Luvisol(Frontiers in Soil Science, 2023) Abeka, H.; Lawson, I.Y.D.; Nartey, E.; Adjadeh, T.; Asuming-Brempong, S.; Bindraban, P.; Atakora, W.K.The nitrates produced after mineralization from compost may be prone to leaching, especially in tropical sandy soils, because of the increased rate of nitrification and the porous nature of such soils. This may result in low nitrogen (N) use efficiency and adverse environmental effects. Inorganic nitrification inhibitors are costly and mostly unavailable in Ghana. Research on simple but effective local materials for use as nitrification inhibitors is therefore a priority. Two such materials are neem materials and biochar. Neem materials can suppress nitrifying bacteria due to their antimicrobial properties. Biochar can hold ammonium in the soil, making it temporarily unavailable to nitrifying bacteria. This study aimed to determine the efficacy of neem materials and biochar as nitrification inhibitors and their influence on nitrate leaching. In preliminary studies: 1) pot incubation was conducted for 60 days to estimate the nitrification rate with manure, compost, and NH4Cl as the N source (150 kg N/ha) in one set and neem seeds, bark, and leaves (1.25 µg azadirachtin/g) in another set, using nitrate concentrations; and 2) the ammonium sorption and desorption capacities of sawdust, rice husk, and groundnut husk biochar were determined. In the main study, pot incubation with compost as the N source but treated with milled neem seeds or bark (1.25 µg azadirachtin/g) or sawdust biochar (20 t/ha) was conducted for 60 days, in which the nitrification inhibition was determined using nitrate concentrations. A leaching experiment in columns with similar treatments and maize sown was then conducted to quantify the nitrate in leachates. A high nitrification rate was recorded in compost-amended soil, almost half that of the standard (NH4Cl). The use of sawdust biochar, which showed the highest ammonium sorption and desorption capacity, resulted in 40% nitrification inhibition that lasted the entire incubation period. The use of neem seeds with an azadirachtin concentration of 3.92 mg/g resulted in a similar nitrification inhibition, but this only lasted 40 days. Inhibition caused by both materials resulted in about a 60% reduction in nitrate leached. Thus, neem seeds (498 kg/ha) and sawdust biochar (20 mt/ha) could be used to control nitrate leaching for short-duration and long-duration crops, respectivelyItem Genetic Studies on Salt Tolerance in Rice (O. Sativa) Using Conventional and Molecular Methods(University of Ghana, 2014-12) Souleymane, O.; Ofori, K.; Nartey, E.; Danquah, E.; Manneh, B.Niger’s rice production has not been able to match growth in demand. The slow growth in domestic rice production has been attributed to salinity, non-adapted germplasm, and low farmer adoption of improved varieties. This study was carried out to: determine farmers’ perception on influence of salinity in rice production and their preference for rice varieties in salt affected areas; identify potential sources of genes for salt tolerance from local and exotic rice germplasm; determine genetic control of salt tolerance in rice; and evaluate yield performance of early segregating generations of rice from crossing diverse parental genotypes. Participatory rural appraisal (PRA) was conducted in three regions of Niger involving 197 farmers from 11 villages. The results showed that rice is the most preferred crop. Farmers identified lack of fertilizer, diseases, salinity, and lack of good varieties as the main production constraints. Ninety (90) percent of the farmers were aware of salinity problem and use manure and/or ashes, straw, and the avoidance of urea as coping strategies. The farmers preferred high yielding rice varieties with tolerance to diseases and salinity, medium height and high tillering ability. Laboratory analyses were carried out on soils from irrigated and non-irrigated fields as well as irrigation water. Most of the irrigated rice fields were clayey (40 to 50% clay). The non-irrigated ones were mostly sandy (50 to 90% of sand). The irrigated soils were characterized by pH which varied from 3.2 to 6.8, an electrical conductivity (EC) above 4, a sodium adsorption ratio (SAR) below 13 and an exchangeable sodium percentage (ESP) below 15. The water analysis indicated the sodium adsorption ration (SAR), the potassium adsorption ration (PAR) the total dissolved solids (TDS), and sodium content of irrigation water varied from site to site. The total sodium quantity estimated to be deposited per hectare per year varied from 87 kg/ha/year to 218 kg/ha/year. Fifteen exotic and five local varieties were evaluated in a greenhouse under four salt levels and a control without salt. Significant genotype by salt concentration effect was observed. Significant variability among varieties (probability level of 0.001) across and within salt levels was present for all the traits measured. Four salt tolerant genotypes with high selection index were identified. One hundred and twenty F3 families derived from a diallel cross of 4 parents were evaluated in salt affected farmer’s fields in two sites. High heritability was observed for almost all the traits. Additive effects for tiller number, panicle number, and panicle weight, additive maternal effects, and partial dominance effects for height and duration were observed. Yield potential varied significantly (Probability level of 0.001) among F3 families ranging from 2.52 to 4.17 t/ha. Correlation analysis among traits showed that yield was significantly and positively associated with height, tiller and panicle number, and panicle weight. Leaf samples of the four parents used in the diallel were genotyped by LGC genomics, (United Kingdom) using 1896 SNPs. The results indicated that all the parents were homozygote and genetically differed from each other in terms of substitution pattern, sequences disparity and divergence and base composition. Two hundred SNPs were polymorphic and were selected for early generations screening for salt tolerance.Item The impact of a breast cancer educational intervention in Ghanaian high schools(Nsaful et al. BMC Cancer, 2022) Nsaful, J.; Dedey, F.; Nartey, E.; Labi, J.; Adu‑Aryee, N.A.; Clegg‑Lamptey, J.N.Abstract Introduction: Globally breast cancer is the leading cause of cancer with an estimated 2.3 million new cases and 685,000 deaths in 2020. Late presentation is the hallmark of breast cancer in Ghana for which ignorance and fear are the major reasons fuelled largely by myths and misconceptions. Breast cancer awareness and education needs to start early to bring about a change in knowledge, attitude and practices. However, Breast cancer awareness activities in Ghana have usually targeted adult women. This study assessed the impact of breast cancer education among adolescent high school girls in Ghana. Methodology: A pre- post-test quasi experimental study was conducted at two senior high schools. A self-administered pre-educational questionnaire was followed by an educational intervention consisting of a drama, PowerPoint lecture, question and answer session and distribution of breast cancer information leaflets. After 3 months the same questionnaire was administered as a post-education test to assess the impact of the educational intervention. The total score for each domain was categorised into adequate knowledge > 50% and inadequate knowledge < 50%. Results: The number of participants in the pre-test and post-test were 1043 and 1274; the median ages [IQR] were 16.0 [15.0–17.0] for both the pre and post-test students. General knowledge on breast cancer at pre-education (29.1%) improved to 72.5% (p < 0.001). Knowledge on signs and symptoms improved from 33.1 to 55% (p < 0.001); knowledge on risk factors improved from 55.3 to 79.2% (p < 0.001), and knowledge on breast self-examination and screening improved from 9.8 to 22.2% (p < 0.001). The overall performance of the students improved from 17.2 to 59.4% (p < 0.001). Conclusion: There is inadequate knowledge about breast cancer and self-examination among senior high school girls in Ghana. Our breast cancer educational intervention was effective in improving general knowledge of breast cancer, risk factors, signs and symptoms and breast self-examination. The overall knowledge base improved from 17.2 to 59.4% 3 months post intervention, accompanied by an increase in the reported practice of breast self-examination and a greater belief that breast cancer is curable. This study has demonstrated the need for a school breast cancer educational program and that breast cancer education in high schools is effective.Item Management Accounting and Supply Chain Performance of Healthcare Institutions in Ghana(University Of Ghana, 2018-06) Nartey, E.This work analyzes the contingency effects of supply chain integration (SCI), information sharing (or knowledge exchange), supply chain (SC) risk and uncertainty and management accounting system (MAS) design on hospital SC performance in Ghana. Increasingly seen as crucial in the management accounting (MA) literature over the past three decades has been the design and implementation of effective MASs that extend beyond organizational boundaries for the management and performance of relationships in the inter-firm exchanges domain. Such studies have become one of the most important and critical areas for the CEOs and executive leaderships of hospitals in their efforts to improve operational efficiency at minimal costs. However, while the relationship between several SCM contextual factors and MAS information, and the impact of SCI on SC performance have been extensively examined, virtually no study had empirically examined in a single comprehensive study, the SCM-performance impacts of MAS design. The underdevelopment of such studies is even more pronounced in service oriented organizations. In addition, the literature on MAS-SCM relationships had emphasized the design of MAS in the transaction context which in most cases results in misaligned control. Transactions costs economics (TCE) although provides insights on the MAS organizations should install to achieve fit, the actual observed patterns of MAS use and the contextual factors that underpin MAS design in the inter-firm exchanges domain are not fully explained by the theory. Hence, TCE tends to ignore the dimensions of internal fit (i.e. internal integration) of the SC. Given this void, a survey of management accountants drawn from 237 public and private hospitals in Ghana was used to test the contingency effects of these relationships on hospital supply chain aggregate performance using hierarchical factorial structures. Whereas the results partially support the presence of the selection and mediation fit, the moderating form of fit was fully supported by the sample data. Also, internal integration was only supported by the moderation fit model. However, level of information (or knowledge) exchange was not supported by the selection fit model although it was fully supported by the moderation fit model and partially supported by the mediation model. This finding suggests that choices of the MAS information characteristics to facilitate SCM decisions among hospitals in Ghana is either excessive or insufficient. However, the findings suggest that optimal choices of MAS design in the inter-firm exchanges domain to enhance SC operational performance can be explained by contingency theory. Consistent with several prior studies, it can be theorized that SCI as well as level of knowledge exchange and SC risk and uncertainty have contingency effects in the design of MAS in the inter-organizational domains in healthcare context. Hence, they could be considered as added external variables in the MAS-contingency paradigm. The study’s key contribution is the development and testing of a novel theoretical model of the relationship between the selection, mediation and moderation fit models that link SCI, level of information sharing, and SC risk and uncertainty and MAS design on hospital SC performance. It also offers Ghanaian hospital managers the usefulness of the MAS-contingency framework in enhancing hospital SCM decisions.Item Management control and supply chain operational performance of public health emergency to pandemic control(Management Research Review, 2021) Nartey, E.; Aboagye-Otchere, F.K.; Simpson, S.N.Y.Purpose: The purpose of this paper is to first determine the implications of management control system (MCS) information characteristics for controlling the COVID-19 pandemic through four performance indicators (quality, speed of delivery, availability and cost-effectiveness) of the public health supply chain and second, the mediating effect of four dimensions (broad scope, timeliness, integration and aggregation) of the MCS on external integration, internal integration, customer integration and operational performance of public health institutions in Ghana. Design, methodology, and approach: using covariance-based structural equations modelling and based on contingency theory, a hypothesized model was developed and tested. The sample involves a survey of 214 . public health institutions in Ghana Findings: Both external and internal integration were found to have a significant positive effect on MCS information and, in turn, on the supply chain operational performance of public health institutions. Also, customer integration has a significant positive impact on the four dimensions, with a corresponding impact on supply chain's operational performance. Practical implications: The paper provides practitioners and policymakers with the usefulness of the contingency paradigm in enhancing the supply chain network of public health institutions during epidemics, hence, the need to adopt and develop the contingency approach in designing MCS within the public health sector. Effective public health management through a collaborative process between stakeholders (suppliers, customers and personnel) will mitigate stockouts of medical supplies and systematic disruptions in the public health supply chain. Originality/value: The MCSs-supply chain integration interaction on organizational performance is one of the areas that has received very little attention in the literature, particularly in service-oriented organizations. In this regard, this paper represents one of the few studies in Africa that examines performance implications of MCS supply chain nexus with respect to public health emergencies service-orientec organizations. The paper contributes to the literature by providing invaluable insights into the usefulness of the MCS in enhancing the supply chain performance of public health emergencies.Item Pedogenic Changes and Phosphorus Availability in some Soils of Northern Ghana(University of Ghana, 1994-12) Nartey, E.; Dowuona, G.N.N.; Ahenkorah,Y.; University of Ghana, College of Basic and Applied Sciences, School of Agriculture, Department of Soil SciencePedogenic changes and P saturations in five ferruginous soils (Lixisols or Alfisols) and their associated nodules on two different landscape positions in northern Ghana were investigated. Tingoli, Tolon and Kumayili series are well drained upland soils which occur on one landscape (toposequence 1). Kpelesawgu series which is imperfectly drained and Changnalili series which is poorly drained occur on a relatively lower landscape (toposequence 2). Chemical, physical and mineralogical properties of the soils and their associated nodules were determined including factors which tend to affect the P saturation levels. The amounts of dithioni te-ci trate-bicarbonate (DCB) extractable Fe and A1 are higher than the oxalate Fe and A1 indicating that the Fe and A1 oxides are very crystalline. Both DCB and oxalate forms of Mn are very low. The DCB-Fe and-A1 generally increase with depth in all the soils. On toposequence 1, the content of free Fe and A1 follows the order Tingoli series > Tolon series > Kumayili series. In the low lying soils on toposequence 2, the order is Kpelesawgu series > Changnalili series. The oxalate Fe and A1 are, however, higher in the low lying soils than in the well drained soils due to the low oxidising conditions in the soil environments of toposequence 2. Crystallinity is higher in the well drained soils than in the imperfectly and poorly drained soils. Crystallinity which reflects the stage of maturity is found to be in the order of nodules (> 2mm) > nodules (< 2mm) > clay > total fine earth > silt. The sequence of maturity in the well drained soils also follows the trend Tingoli series > Tolon series > Kumayili series. In the soils of the low lying areas, Kpelesawgu series is more matured than the Changnalili series. The sand and silt fractions in all the soils generally lack weatherable minerals indicating advanced stage of weathering in the soils. The clay fraction of the well drained soils is dominated by kaolinite and quartz with traces of goethite and haematite, while the low lying soils have illite in addition to the kaolinite and quartz. The major minerals in the nodules are goethite, haematite and quartz. The CEC is generally low in all the soils (< 10 cmol (+)/kg) due to the nature and activity of clay minerals. This is also supported by the very low specific surface area of the clay fraction. In each respective soil, total phosphorus (TP) concentration follows the sequence nodule (< 2mm) * clay > nodule (> 2mm) > total fine earth > silt. The phosphorus saturation levels in the well drained soils on toposequence 1 correspond to the stage of profile maturity. In the Tingoli series where the highest TP levels are found, only DCB-A1 and oxalate forms of Fe and A1 appear to exert any influence on phosphorus saturation. The TP saturation in the Tolon and Kumayili series is greatly affected by the clay content, oxalate-Fe and -A1 and DCB-Fe. In the low lying area soils, total phosphorus content is higher in the Changnalili series than in the Kpelesawgu series probably due to translocation. In the Kpelesawgu series TP saturation is influenced by the silt content, DCB -Fe and -A1 and oxalate-A1 whereas in the Changnalili series, DCB and the oxalate forms of A1 and Fe enhance total phosphorus saturation. The Tingoli and Tolon series can be classified as Plinthic Lixisols (FAO-UMESCO) or Plinthustalfs (USDA Soil Taxonomy) while the Kumayili series is placed under Ferric Lixisols or Haplustalfs. Both the Kpelesawgu and Changnalili series are classified as Plinthic Lixisols or Plinthaqualfs. It also appears that poorly crystalline forms of Fe and A1 oxides and oxyhydroxides control the P saturation and distribution in the soils. However, as nodules are formed the P saturation tends to be controlled by both crystalline and poorly crystalline forms of the iron and aluminium oxide minerals. This would imply that the nature and properties of the clay fraction are very important in controlling the P saturation levels in the soils studied. It is suggested that for sustainable agricultural production the factors which affect phosphorus saturation in soils should be addressed.Item Reduced Bacterial Counts from a Sewage Treatment Plant but Increased Counts and Antibiotic Resistance in the Recipient Stream in Accra, Ghana—A Cross-Sectional Study(MDPI, 2021) Adomako, L.A.B.; Yirenya-Tawiah, D.; Nukpezah, D.; Abrahamya, A.; Labi, A.; Grigoryan, R.; Ahmed, H.; Owusu-Danquah, J.; Annang, T.Y.; Banu, R.A.; Osei-Atweneboana, M.Y.; Timire, C.; Tweya, H.; Ackon, S.E.D.; Nartey, E.; Zachariah, R.Wastewater treatment plants receive sewage containing high concentrations of bacte ria and antibiotics. We assessed bacterial counts and their antibiotic resistance patterns in water from (a) influents and effluents of the Legon sewage treatment plant (STP) in Accra, Ghana and (b) upstream, outfall, and downstream in the recipient Onyasia stream. We conducted a cross sectional study of quality-controlled water testing (January–June 2018). In STP effluents, mean bacterial counts (colony-forming units/100 mL) had reduced E. coli (99.9% reduction; 102,266,667 to 710), A. hydrophila (98.8%; 376,333 to 9603), and P. aeruginosa (99.5%; 5,666,667 to 1550). Antibiotic resistance was significantly reduced for tetracycline, ciprofloxacin, cefuroxime, and ceftazidime and increased for gentamicin, amoxicillin/clavulanate, and imipenem. The highest levels were for amoxicillin/clavulanate (50–97%) and aztreonam (33%). Bacterial counts increased by 98.8% downstream compared to the sewage outfall and were predominated by E. coli, implying intense fecal contamination from other sources. There was a progressive increase in antibiotic resistance from upstream, to outfall, to downstream. The highest resistance was for amoxicillin/clavulanate (80–83%), cefuroxime (47–73%), aztreonam (53%), and ciprofloxacin (40%). The STP is efficient in reducing bacterial counts and thus reducing environmental contamination. The recipient stream is contaminated with antibiotic-resistant bacteria listed as critically important for human use, which needs addressing.Item To what extend do international factors influence the quality of manufactured products from Ghanaian firms?(2009) Banuro, F. Y.,; Nartey, E.