Browsing by Author "Simpson, S.N.Y."
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Item Assurance of environmental, social and governance disclosures in a developing country: perspectives of regulators and quasi-regulators(Accounting Forum, 2021) Simpson, S.N.Y.; Aboagye-Otchere, F.; Ahadzie, R.The paper explores the assurance of environmental, social, and governance (ESG) disclosures in a developing country. Unlike other papers, this study focuses on regulators and quasi-regulators understanding of ESG assurance, their perception and preferences for assurance providers, and the considerations in choosing an assurance provider. Using qualitative research design, the Strong Structuration Theory was employed to draw meanings from data gathered through semi-structured interviews. Findings reveal that external factors such as the emerging nature of ESG in Ghana, the working fields of interviewees, the developing nature of the internal audit function, non-Big 4 audit firms, and the accounting profession were crucial to interviewees’ conceptualization of ESG assurance and their preferences for various assurance providers. Also, there is low preference for accountants, internal auditors, and non-Big 4 firms as ESG assurance providers, particularly for environmental and social disclosures. Regulators, however, received a high endorsement. It It was evident that expertise and regulatory oversight were the main factors interviewees considered in choosing assurance providers. Accountants, non-Big 4 audit firms, and internal auditors would need to improve stakeholders’ perception of their capacity and independence for ESG assurance. Moreover, considerations such as the value for expertise, independence, and reputation for regulators affect the choice of an ESG assurance provider. The findings have implications (outcomes) for regulators to consider their ESG assurance participation and its consequences.Item The Audit expectation gap concept: examining views on auditors reports from Ghana(Research in Accounting in Emerging Economies, 2009) Onumah, J.M.; Simpson, S.N.Y.; Babonyire, A.Item Computer Technology and Teaching of Accounting by Universities in Ghana(2013-12-09) Simpson, S.N.Y.; Welbeck, E.E.The past several years have seen phenomenal efforts across the globe to adopt information and communication technology (ICT) in every aspect of education due to the several benefits it presents. The areas that seem to be attracting much attention are teaching, learning and research. Universities in Africa have not been left out in this development, but compared to other countries, regions and continents, very little seems to have been done in assessing the extent of ICT adoption in the teaching and learning of the various disciplines, including accounting. Adopting the survey strategies, this paper explores the use of ICT in the teaching of accounting in African Universities, using evidence from Ghana. Results show that ICT is used in the teaching of accounting by universities; more in public than private universities. Moreover, more accounting students in private universities are exposed to ICT resources like accounting software than the public universities. In addition, PowerPoint presentations, emails, and the internet in general, are the commonly used ICT resources in the teaching of accounting.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 The effects of circular economy initiative implementation on business performance: the moderating role of organizational culture(Emerald Publishing Limited, 2021) Kwarteng, A.; Simpson, S.N.Y.; Agyenim-Boateng, C.Purpose – The study aims to examine the micro-level implications of implementing a circular economy (CE) business model on firms’ financial performance and the effect of organizational culture in this context. Design/methodology/approach – Using a survey method to obtain 617 usable questionnaires from diverse business sectors in Ghana, a largely unexplored region and relying on institutional and legitimacy theories. Findings – The study shows that the implementation of CE policies, such as the reducing, reusing, recycling, recovery and restoration of resources used in manufacturing, distribution and consumption processes, contributes to improved financial efficiency. Furthermore, organizational culture moderates by way of strengthening the positive relationship between CE and business financial performance. Originality/value – This study contributes to the literature on circularity and the broader discourse on ecological issues by arguing that institutional and legitimacy theories, which are both from the political economy theory, suggest that firms’ economic activities will be influenced by the political, social and institutional context. Therefore, the firm’s decision to embrace a different business model such as CE should be seen from the political environment involving rules and regulations, social dynamics both within and outside the organization and the institutional structures within which the firm operates. These mechanisms establish a business case for the implementation of CE initiatives and is guided by intent and specific goals. This motivates and encourages employees to be more involved in their duties and interactions leading to high levels of employee satisfaction, which improves productivity and profitability.Item The effects of personal and organisational attributes on ethical attitudes of professional accountants: evidence from Ghana(Emerald Publishing Limited, 2022) Onumah, R.M.; Simpson, S.N.Y.; Kwarteng, A.Purpose – This paper aims to examine the effects of personal attributes (greed and desire for personal gains, behaviour of peers and superiors, personal values, family influences and pressures, religious background, ego strength, etc.), organisational attributes (company policies, codes of conduct and visionary leadership, etc). and themoderating role of ethical codes of conduct on the ethical attitudes of professional accountants. Design/methodology/approach – The study uses data from a survey of 340 professional accountants in Ghana, using the ordinary least square regression analysis to test hypothesized relationships. Findings – The results suggest that personal attributes collectively have positive and significant influence on ethical attitudes. Similarly, organisational attributes collectively have positive and significant influence on ethical attitudes. Moreover, ethical codes of conduct moderate the positive relationship between personal and organisational attributes and ethical attitudes of accountants. Originality/value – In the light of the social contingent theory, the findings imply that personal and organisational attributes, when interacted with professional code of conduct strengthens ethical attitudes of accountants. To the best of the knowledge, this is the first paper to have examined the moderating effect of professional code of conduct on ethical attitudes of accountants from a developing country context.Item Ethics and curriculum design of accounting programmes in a developing country: a qualitative insight(Accounting Education, 2021) Onumah, R.M.; Simpson, S.N.Y.; Kwarteng, A.The paper explores curriculum design and drivers of ethics in universities and professional accounting bodies in Ghana. Data were collected through individual face-to-face interviews. The study revealed that ethics in the curricula of universities and professional bodies are integrated within and across subjects and within all levels of programmes. Also, ethics is integrated using a combination of stand-alone, embedded and narrative approaches. Factors such as faculty initiative, industry demand, international benchmarking and modernisation are some of the drivers of ethics in the universities and the professional accounting bodies. Accounting educators need to understand the nature and drivers of ethics in the design of accounting curricula in order to improve the ethical practices of accounting graduates. The study is among the few that adopts an in-depth qualitative approach in highlighting the nature of ethics curriculum design for universities and professional bodies.Item Ethics education and accounting programmes in Ghana: does university ownership and affiliation status matter?(Springer International Publishing, 2015-11) Simpson, S.N.Y.; Onumah, J.M.; Oppong-Nkrumah, A.One very important remedy proposed for the wide-spread ethical failure of accountants in recent years is ethics education. Although ethics education has been variously explored in the literature, the nature of ethics education in accounting programmes and the factors that are associated with the integration of ethics education still remain largely unexplored, particularly in the context of developing countries and at university level of education. This study, therefore, ascertains the nature of ethics education and examines how two factors, namely the type of institution and the affiliation status of the institution, affect the structure and integration of ethics education in the accounting programmes of universities in Ghana. Drawing on primarily secondary data from twenty-seven (27) out of the thirty-four (34) universities in Ghana, results show that the content and structure employed in integrating ethics into accounting programmes are associated with the type of institution and the affiliation status of institutions.Item An Evaluation of financial health of non-life insurance companies from developing countries: the case of Ghana(The ICFAI University Journal of Risk & Insurance, 2009) Simpson, S.N.Y.; Berko, O.L.Item Institutional pressures and accountability processes in pursuit of sustainable development goals: Insights from Ghanaian indigenous oil companies(John Wiley and Sons Ltd, 2023) Agyenim-Boateng, C.; Simpson, S.N.Y.; Tetteh, L. A.This paper aims at exploring the institutional pressures and accountability processes in pursuit of sustainable development goals (SDGs) in indigenous oil companies in Ghana. Applying a qualitative research strategy, semi-structured interviews with 20 company managers and other industry stakeholders were used to collect in-depth and rich empirical data. In pursuit of the SDG agenda, the indigenous oil companies appear to be sensitive to both internal and external stakeholder pressure. However, the coercive pressures from regulators did not always result in the companies imple menting actual change. Instead, coercive pressures from non-governmental actors have taken on the role of ‘regulator’ of organisational practices. Also, internal forces of change were mainly the foreign partner's audit pressure and management commit ment to enhance company reputation. Beyond the institutional pressures to incorpo rate SDGs into business practices, the finding adds fresh perspectives to the three logical steps of SDG accountability processes used by the companies to track their contribution to SDG implementation and reporting, namely: data collection, SDG per formance measurement, and communication of SDG outcomes. Finally, the study dis covers that the companies are making little progress towards the achievement of the SDGs because of financial limitations, rigid organisational environments that prevent change, and a lack of a standardised institutional framework. The findings suggest that in order for an organisation to gain legitimacy, its SDG agenda must incorporate the concerns of non-governmental actors and local communities into its corporate decision-making. Failure to meet the needs of these essential stakeholders may jeopardise the legitimacy of organisation which will threaten its survival.Item Internal auditing and assurance of corporate social responsibility reports and disclosures: the perspective of some internal auditors in Ghana(Emerald Group Publishing Limited, 2016) Simpson, S.N.Y.; Aboagye-Otchere, F.; Lovi, R.Purpose This study aims to examine the nature and extent of internal auditors’ (IAs) involvement in corporate social responsibility (CSR) assurance. It also ascertains the capacity building requirements to legitimise the role of IAs as a credible form of providing CSR assurance. Design/methodology/approach A qualitative research approach was adopted, where data were collected through semi-structured interview of IAs of companies in Ghana that produce CSR reports. Findings Findings suggest that companies appreciate the fact that the internal audit function could provide independent assurance on CSR reports. However, there is limited information on the nature and scope of the assurance procedures. Moreover, most IAs seem to lack the requisite knowledge and skills needed to effectively carry out CSR assurance engagements. These evidences suggest a relatively low level of reliance being placed on CSR assurance services provided internally. Research limitations/implications Findings are purely based on the perceptions of IAs. Future studies may include the views of those who appoint IAs (i.e. management). Practical implications Findings engender discussions on the need for IAs and regulators of IAs (e.g. the Institute of Internal Auditors), particularly those in developing countries to begin to conscientise practitioners on the changing roles of the IA in the areas of CSR and CSR assurance. Originality/value This study is one of the very few studies on CSR assurance from the perspective of IAs and it also based on evidence from an African context. Also, the study provides evidence on the need for a deliberate effort to equip internal audit practitioners to provide at least some minimal assurance on CSR disclosures and reports.Item Internal auditing and assurance of corporate social responsibility reports and disclosures: the perspective of some internal auditors in Ghana.(Emerald Publishing Limited, 2016) Simpson, S.N.Y.; Aboagye-Otchere, F.; Lovi, R.Purpose This study aims to examine the nature and extent of internal auditors’ (IAs) involvement in corporate social responsibility (CSR) assurance. It also ascertains the capacity building requirements to legitimise the role of IAs as a credible form of providing CSR assurance. Design/methodology/approach A qualitative research approach was adopted, where data were collected through semi-structured interview of IAs of companies in Ghana that produce CSR reports. Findings Findings suggest that companies appreciate the fact that the internal audit function could provide independent assurance on CSR reports. However, there is limited information on the nature and scope of the assurance procedures. Moreover, most IAs seem to lack the requisite knowledge and skills needed to effectively carry out CSR assurance engagements. These evidences suggest a relatively low level of reliance being placed on CSR assurance services provided internally. Research limitations/implications Findings are purely based on the perceptions of IAs. Future studies may include the views of those who appoint IAs (i.e. management). Practical implications Findings engender discussions on the need for IAs and regulators of IAs (e.g. the Institute of Internal Auditors), particularly those in developing countries to begin to conscientise practitioners on the changing roles of the IA in the areas of CSR and CSR assurance. Originality/value This study is one of the very few studies on CSR assurance from the perspective of IAs and it also based on evidence from an African context. Also, the study provides evidence on the need for a deliberate effort to equip internal audit practitioners to provide at least some minimal assurance on CSR disclosures and reports.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 Non-governmental organisations (NGOs) boards and corporate governance: The Ghanaian experience(Corporate Ownership and Control, 2008-01) Simpson, S.N.Y.This paper seeks to examine the Boards of NGOs in line with best corporate governance practices using evidence from Ghana. Data collected were analysed using a comparative case approach which involved a comparison of the Boards of the four (4) main categories of NGOs in Ghana to ascertain whether they exhibit differences or similarities. NGOs in Ghana exhibited some weaknesses ranging board appointment to other board characteristics which depart from international best practices. Besides, there are no reference guides for NGO Board or codes on governance for NGOs in Ghana like in other countries. Therefore, there is the need to develop codes/by-laws or reference guidelines for NGOs, supported by an enabling environment to realise the full potential of NGOs.Item A qualitative examination of how accountability manifests itself in a circular economy(Journal of Global Responsibility, 2022) Kwarteng, A.; Agyenim-Boateng, C.; Simpson, S.N.Y.Purpose – Accountability within the framework of circular economy (CE) is unknown even though the concept of CE is increasingly gaining momentum among governments, policymakers and academics. The purpose of this study is to investigate how accountability expresses itself in the CE. Design/methodology/approach – This study draws on the institutional logics theory and adopted an exploratory qualitative study aimed at eliciting stakeholders’ perspectives on how accountability manifests in the context of CE. Data was collected through semi-structured interviews of cross section of Ghanaians. Respondents were recruited using the purposeful sampling method, and data saturation was reached with 35 respondents. Concurrent data collection and analysis were carried out, and emerging themes were investigated as the research progressed. Findings – The results indicate that accountability manifestations take on a variety of forms and shapes through both formal and informal processes within the circularity space. The specific areas of accountability manifestations are through the social system embedded in the society, through the organization’s responsibility and transparency, through regular reporting to stakeholders using appropriate metrics, through agency and answerability to relevant stakeholders and through governance systems embedded within social interaction. Additionally, this study discovered that accountability manifestations would contribute to the firm’s sustainability by enhancing competitive advantage through stakeholder engagement, improving risk management and promoting creativity and innovation. Originality/value – Given an apparent gap in the literature on circularity and accountability, as well as a call for further studies on the reflections of accountability within the CE, this study provides empirical evidence to fill these gaps.Item Reforms and Public Sector Auditing in Ghana(University of Ghana, 2015-07) Tenakwah, E.J; Simpson, S.N.Y.; Agyenim-Boateng, C.; University of Ghana, College of Humanities, Business School, Department of AccountingThe study primarily investigated the reforms and public sector auditing in Ghana. Ghana has been at the forefront of many of the World Bank reform programmes in the Sub-region. Specifically the study investigated the nature and types of audit reforms as well as the factors and challenges influencing public sector audit reforms. The study was undertaken from an interpretivist perspective as this offered explanation to the reforms in Ghana‟s audit service from the perspective of both the heads/supervisors and their subordinates. Eleven (11) employees were selected and interviewed. The study relied on the experienced employees in top positions. The data gathered from the interviews was analysed using the Miles and Huberman, (1994) approach to qualitative data analysis. The study first revealed that the nature of the audit reforms were both internally and externally induced. The nature of the reforms influenced the type of audit reform to carry out. The reforms according to the study were not undertaken in vain but brought some changes to the activities of the audit service of Ghana. The improvements include meeting of statutory deadlines, international acceptance, enhanced accountability and others. The study also revealed that the most significant challenges encountered in the implementation of the reforms include financial challenges, acceptance of change by employees and political support. The study concludes that notwithstanding the challenges in the implementation of the reforms, the reforms achieved it intended objectives. The study contributed to the extant literature on reforms and public sector auditing as this brought to bear the reforms and its effects on auditing. In terms of policy, the study has indicated some issues that affect public sector reform implementation and must be inculcated in other intended reforms to avoid delays and rejection by employees. Finally, for reforms to achieve its intended objectives there should be a well-coordinated from its planning stages to implementationItem The Role of Information Technology in Public Sector Financial Management(University of Ghana, 2015-06) Tetteh, L.A.; Agyenim-Boateng, C.; Simpson, S.N.Y.; University of Ghana, College of Humanities, Business School, Department of AccountingThe use of information technology-based financial management systems has increased in the public sectors with the intended effects of enhancing management controls through the production of timely and accurate information for decision-making and accountability. This study therefore examines the role of Information Technology in public sector financial management in Ghana. Based on a case study of the Controller and Accountant General’s Department (CAGD), theoretical insights of the duality of information technologies was used to explore the micro processes involved in the social interactions with an information technology tool known as Ghana Integrated Financial Management Information System (GIFMIS). The evidence from this case study revealed that, despite the immense benefits associated with the technology, the use of the system has been influenced by socio-economic factors that included: power struggles; opportunism; insufficient information technology skills and knowledge; and other negative users’ attitudes. Thus, it is recommended among others that since, the benefits achieved so far are in line with the desired outcomes of the GIFMIS, the Government of Ghana (GoG) should fast track the implementation of GIFMIS in all the Ministries, Departments and Agencies (MDAs) and Metropolitan, Municipal and District Assemblies (MMDAs) in the country. In addition, the GoG should create proper awareness of the GIFMIS concepts that will reduce possible sabotage and resistance by the users. Also, there should be training and sensitization on the need and appropriateness of the system and on how to use it well.Item Understanding the use of balanced scorecard in the context of State-owned Enterprises in developing Countries: A case from Ghana.(2014) Simpson, S.N.Y.; Aboagye-Otchere, F.This paper examines the conception, adoption and implementation of BSC from the context of a developing country and relatively less researched tier of the public sector – State-owned enterprises. The study adopts a case study approach where data was collected via semi-structured interview. Results show a BSC that emphasizes performance measurement and management and to some degree strategic management. Evidence on the extent of normalisation is mixed. Less than 50% of the interviewees on the average assert that there is collective action when it comes to the BSC. Furthermore, on the average a higher percent of the interviews took a neutral position (N) under each of the four elements that provide evidence in establishing the normalisation of the BSC. The limitation of this study are primarily those associated with case studies. This limitation instigates future studies drawing on other research strategies. At public sector level and SOEs in particular, this the findings of this study provide a first view of BSC being used in a Ghanaian state-owned enterprise