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Item Determinants of adoption of computer-assisted audit tools and techniques among internal audit units in Ghana(John Wiley & Sons, 2022) Awuah, B.; Onumah, J.M.; Duho, K.C.T.This study investigates the determinants of adoption of computer-assisted audit tools and techniques (CAATTs) among internal audit units in Ghana. Data for the study was drawn from a sample of 75 private and state-owned enterprises through questionnaires while the partial least squares structural equation modeling was employed to analyze and test the hypotheses. The findings indicate that albeit CAATT adoption within internal audit units is fairly high, the actual usage in the areas of risk assessment, fraud detection, substantive testing, and analytical procedures are still low. Using the extended technology-organization-environment (TOE) framework, results show that CAATT behavioral intention is driven by technological readiness, organizational readiness, and environmental readiness but not personal innovativeness. In addition, CAATT behavioral intention influences CAATT adoption among the internal audit units. The findings provide valuable insights to management, heads of audit units, policymakers, and regulators on ways to improve the adoption and use of CAATT. Firms should invest more in training workshops on big data analytics, hiring more data scientists or data engineers, and equipping internal audit units with the information technology infrastructure. The paper complements prior research by applying a hierarchical component modeling technique to the extended TOE framework to investigate CAATT adoption in internal audits.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 challenge of energy transition in the Global South: The case of electricity generation planning in Ghana(Renewable and Sustainable Energy Reviews, 2020-03-30) Afful-Dadzie, A.; Mallett, A.; Afful-Dadzie, E.While renewable energy is making inroads in certain jurisdictions, there appears to be little enthusiasm or effort by many countries in the Global South when examining overall patterns of investment, despite numerous countries announcing renewable energy adoption goals. Various studies attribute this apparent lack of interest to a lack of legislative and regulatory instruments, promotional measures, and unattractive market structures. While these may be relevant factors, this study demonstrates that lack of interest can also stem from concerns over levels of unmet energy demand, coupled with the cost of energy generation. The influence of these two factors on the decision to invest in renewable energy is discussed and demonstrated through a case study on electricity generation planning in Ghana. The case study indicates that, given the projected levels of Ghana’s electricity demand and expenses for generation capacity addition, the level of unmet demand could be as high as 18.5% if Ghana were to follow through with its 10% renewable electricity target by 2030. Correspondingly, the cost of electricity provision could increase by over US$221 Million annually – a substantial amount for any country, but particularly for those in the Global South. Results from the case study indicate some of the key reasons why Ghana is nowhere near its 10% renewable electricity target originally set for 2020, and why it is likely the new target year of 2030 will suffer a similar fate. Having highlighted these concerns, the paper then offers suggestions for increasing renewable energy in the Global South.Item Social media resources and export performance: the role of trust and commitment(International Marketing Review, 2019-12-14) Mahmoud, M.A.; Adams, M.; Abubakari, A.; Commey, N.O.; Kastner, A.N.A.Purpose – The study sought to examine the influence of social media resources on export performance and the role commitment and trust play in this relationship using an integrated model. Design/methodology/approach – A quantitative survey design was employed for this study. Empirical data for this paper were drawn from 210 exporting firms in Ghana, using purposive sampling technique. The hypothesized links were analyzed using structural equation modeling. Findings – The result of this study reveals that social media resources and marketing capabilities directly influence export performance and indirectly through commitment and trust. Originality/value – To the best of the authors’ knowledge, this study is among the first to attempt to use an integrated model (resource-based view and commitment-trust theory) to understand and explain an international marketing phenomenon. By concentrating on Ghana, the study offers new insights regarding the pathway for exporting firms in emerging markets.Item Regulation, governance and the role of the informal sector in influencing environmental quality?(Ecological Economics, 2020-03-14) Karimu, A.; Swain, R.B.; Kambhampati, U.S.We investigate the effect of the informal sector and a range of governance indicators on both global and local pollutants for a panel of 58 countries during 1996–2011. The analysis employs a fixed effects-instrumental variable generalized method of moments approach. We find that the size of the informal sector has a significant impact on environmental quality, which is conditional on the level of economic development. For developing countries, the informal sector has a significant positive impact on local pollutants, whereas for the developed countries the informal sector has a significantly negative effect on global pollutants. The findings also reveal that the impact of governance depends on the type of governance measure, the level of economic development and type of pollutant. Control of corruption emerges as the single most important factor especially in the non-OECD countries in improving environmental quality. We argue that the efficacy of an environmental policy for a country with a large informal sector will be low if the policy measures do not address governance, size of the informal sector and environmental policy targets.Item Preliminary Insights into the Nature of Graduate IS Programmes in Sub-Saharan Africa(Springer Nature, 2020-04) Boateng, R.; Kevor, M-O.; Kolog, E.A.; Owusu, A.; Afful-Dadzie, A.Extant Information Systems (IS) curriculum research has focused on the nature of undergraduate IS programmes, particularly in the US and UK, eliciting calls for studies on graduate IS programmes and in regions beyond the US and UK. This study, consequently, looks at the nature of graduate IS programmes in Sub-Saharan Africa (SSA). Using a direct survey method, IS courses information were collected from the websites of top universities in SSA based on a 2019 webometric world ranking of universities. The course offerings from these universities are mapped to the competencies specified in the Global competency model for graduate IS programmes (MSIS 2016). The findings generally indicate, among others, non-adherence of graduate IS programmes in SSA to the MSIS 2016. The reasons for the non-adherence to the MSIS 2016 curriculum model is recommended for future research.Item Moonlighting in Ghana's higher education institutions: exploring lecturers' experiences at the Ghana Institute of Management and Public Administration (GIMPA)(Journal of Applied Research in Higher Education, 2020-04-15) Sakyi, E.K.; Agomor, K.S.Purpose This paper aims to examine lecturers' experiences of moonlighting in the Ghana Institute of Management and Public Administration (GIMPA). Design/methodology/approach A qualitative approach was used. Data were collected through in-depth semi-structured interviews with 18 purposively selected informants. Data were transcribed and analyzed thematically. Findings The findings are that moonlighting is common at GIMPA, and the institutional environment is conducive for the practice. Knowledge of the practice is unclear. However, moonlighting serves as a source of additional income for lecturers, which a significant majority describe as enabling their continuing employment at GIMPA, but many pointed out the negative effects as well. Lack of a policy to control the behavior has been cited as a reason for the problem, which left lecturers to self-determine what to do. Moonlighting practice is affecting the quality of teaching and support to students by the lecturers. Research limitations/implications The sample of the respondents who participated in the study is small and limited to 18. Their views cannot be generalized to all higher education institutions. But, the results show the seriousness of the problem and its implications. Practical implications Moonlighting is prevalent in GIMPA. It suggests that employees of other public higher education institutions are no immune to it. Originality/value This study is the first of its kind to explore the practice of moonlighting in a quasi-public higher education institution in Ghana. It has added to the empirical literature on the practice and the effects on the institution.Item Mediation role of diversity climate on leadership and job satisfaction in the Ghanaian public sector(World Journal of Entrepreneurship, Management and Sustainable Development, 2020-05-15) Anlesinya, A.; Mickson, M.K.; Malcalm, E.Purpose This study examines the mediation role of diversity climate in the relationship between transformational leadership, transactional leadership and job satisfaction from the two-factor perspectives of intrinsic and extrinsic job satisfactions among local government servants in Ghana. Design/methodology/approach The study uses cross-sectional data from 322 employees in local government service of Ghana in the Greater Accra Region using purposive and stratified sampling methods. Bootstrapping method of mediation estimated using structural equation modelling is employed to test the hypothesized relationships. Findings The results find a differential effect of leadership behaviours on intrinsic and extrinsic job satisfaction, where transformation and transactional leadership relate positively to intrinsic and extrinsic job satisfaction respectively. Furthermore, the empirical findings reveal that diversity climate has mediated the relationship between transformational leadership and intrinsic job satisfaction, implying that diversity climate is an important process through which transformational leadership behaviours can elicit intrinsic job satisfaction among local government servants. Surprisingly, however, diversity climate does not serve as an important transmission mechanism in the relationship between transactional leadership and extrinsic job satisfaction. Practical implications This means that public sector leaders or managers can improve intrinsic job satisfaction among local government servants and by extension public sector employees by creating an ideal climate for diversity by transforming the work environment through leadership, specifically, transformational leadership behaviours. Originality/value Although studies abound on the link between leadership behaviours (transformational and transactional) and job satisfaction, the mediating effect of diversity climate as a mechanism in this relationship is very scarce and rare to find. Hence, our study has made original contributions to theory and practice by highlighting the role of diversity climate in converting leadership behaviours, specifically; transformational leadership into creating intrinsically satisfied workers in the public sectorItem Internationalisation and branding strategy: A case of the English Premier League’s success in an emerging market(Qualitative Market Research, 2020-02-12) Hinson, R.E.; Osabutey, E.; Kosiba, J.P.; Asiedu, F.O.Purpose – The purpose of this study is to analyse how professional football clubs have attained success with internationalisation and branding strategies in foreignmarkets. Design/methodology/approach – Based on an inductive approach, 27 semi-structured interviews were conducted to analyse the perceptions of Ghanaian fans of four English Premier League teams. Findings – The findings of this study highlight that the strength of professional football brand equity is jointly determined by the level of brand awareness, brand loyalty and perceived quality. However, increasing competition in international markets require professional football clubs to clearly define their marketing strategies to improve how fans perceive them. Originality/value – This paper is one of the few studies to use country-of-origin paradigm and signalling theory to explain football brand equity building, thereby extending the earlier work of Chanavat and Bodet (2009). Its empirical focus on Africa is also unique and provides evidence to suggest that global marketers have the opportunity to capitalise on market expansion opportunities in developing economiesItem Intellectual capital and technical efficiency of banks in an emerging market: a slack-based measure(Journal of Economic Studies, 2020-05-19) Duho, K.C.T.Purpose – This paper investigates the impact of intellectual capital and its components on slack-based technical efficiency (SBM-TE) of banks. Design/methodology/approach – Data envelopment analysis is used to compute SBM-TE scores and the Value-Added Intellectual Coefficient (VAIC™) model is used to measure intellectual capital. An unbalanced panel of 32 banks that operated from 2000 to 2017 has been used. Findings – Overall, the efficiency scores are averaged at 79%, suggesting that an inefficient bank needs to enhance technical efficiency by 21% to be at par with the best performing banks. Beta-convergence and sigmaconvergence exist among banks with faster speed evident among listed and local banks. Intellectual capital has a positive impact on SBM-TE and human capital is the main driver of technical efficiency among banks. This result is specifically evident among non-listed banks and foreign banks. Economies of scale property are also evident among the banks. Competition and asset tangibility inhibit technical efficiency among banks. Practical implications – Banks are advised to invest in value-adding emerging technologies and their employees so as to enhance their efficiency. The study offers insights for policymakers, practitioners and researchers in emerging markets. Originality/value – The study is premier in employing the SBM-TE to explain the in