University of Ghana Readers

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The Readers are a collection of essays reflecting developments in the discipline or sub-discipline over several years. They are meant to highlight Legon’s contribution to knowledge development over the last 65 years. The books include articles by many luminaries, Professors and Lecturers past and present.

Each Reader will be essential reading for senior undergraduates, graduate students and professionals in the field concerned. They will give the students and even the faculty themselves a better understanding of their roles as participants in an on-going intellectual activity and tradition.

But the intended audience is not limited to academia – each reader presents the face of its unit to the wider community, both in Ghana and abroad, and will be useful to anyone who wants to know something of what is going on in that field at the University of Ghana.

All the books are being published by Ghanaian publishers, at affordable prices.

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Author: search.filters.author.Onumah, J.M.

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Now showing 1 - 4 of 4
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    Challenges of Implementing the Medium Term Expenditure Framework in Developing Countries: Evidence from Ghana
    (2013-12-09) Onumah, J.M.; Owusu, G.M.Y.
    The paper examines the challenges faced by Medium Term Expenditure Framework (MTEF) country-adopters. This stems from the limited studies ascertaining the challenges emerging from the implementation of MTEF, especially in Africa. The current study therefore adopted survey strategy to collect data from 27 out of a population of 38 Ministries, Departments and Agencies (MDAs) that have direct budgetary allocation. Results show that the state of implementation of the concept in Ghana is acceptable, but the challenges identified are widespread, limiting the concept’s achievement to some extent. Other needs by the institutions are in the form of reliable data for realistic expenditure budgeting, personnel with requisite technical abilities and skills, adequate remuneration and executive commitment to see to the success of the concept. The study provides for the Executive and policy makers, relevant data that would aid their monitoring and evaluation of the MTEF concept and which would enable them take corrective measures in reforming their implementation plans and procedures.
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    Determinants of Intellectual Capital Disclosures (ICD): Evidence from Ghana
    (2013-12-09) Onumah, J.M.; Amidu, M.; Asare, N.
    This paper seeks to identify factors that influence the voluntary disclosure of Intellectual Capital (IC) in corporate annual reports of listed companies in Ghana. We examine the ICD of 25 listed companies on the Ghana Stock Exchange (GSE) over a five-year period (2006-2010) through content analysis of their corporate annual reports. The study employs a panel regression analysis to establish the relationship between ICD levels of firms and firm-specific characteristics. While company size and industry sector determine the level of ICD of companies in corporate annual reports, corporate profitability and age cannot be used to predict such ICD levels of companies. The study was limited to selected listed companies on the GSE before 2006; a basically small capital market in Ghana. The implication of this study is that financial performance and the number of years of existence by a company does not influence ICD levels while the size of a company and industrial sector in which a company operate do impact ICD levels among listed companies. This is a pioneering paper on evidence of determinants of ICDs of Ghanaian corporate firms, one of the first to investigate the determinants of ICD in annual reports in West Africa.
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    Examination of the Threats to the Auditor’s Independence in Ghana
    (2013-12-09) Bedi, I.; Onumah, J.M.
    In the wake of the recent corporate scandals/collapses in the US, Australia and elsewhere, attention has been drawn to the issues relating to auditors’ independence. This has affected to a large extent the degree of confidence that users of accounting information have in financial statement and has put the integrity of most auditors to question. This study therefore examines and ranks the threats to the auditor’s independence, tests for significant differences and assesses safeguards used in curbing these threats. Using snowball sampling technique, data were collected from thirty local audit firms in Ghana. The data was analysed to compute descriptive statistics such as mean and standard deviation. Inferential statistics was computed using the chi-square test. The study finds threats to auditor independence to be moderate among local firms. Also, there are no significant differences among firms based on length of existence. Continuing Professional Development programmes and personal values of accountants were found be the major source of safeguards in reducing the threats to acceptable level. The hospitality and neighbourliness imbedded in the African culture were found to be a contributory factor to the threat of familiarity. There is a need for a firm-wide policy by firms on close relationship, enforcement of ICA (Ghana) Code of Conduct and quality control reviews to check familiarity threats in Ghana.
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    The Research Journey: The other Aspect of the Academic Life as Seen Through a Doctoral Study
    (2013-12-09) Onumah, J.M.
    The paper examines the processes involved in doing especially a qualitative research, using the research study of this author during a doctoral research work once upon a time. The paper adds to the growing stance of qualitative-oriented researchers in accounting to defend the position of the qualitative approach in accounting research. The study adopts a case study strategy, but purely conceptual and descriptive, presenting the research procedure in the budgeting case-environment of the central government system of Ghana. The paper re-echoes the findings and recommendations of the doctoral study, which were put forward for improvement to the financial and accounting systems of the central government. It further shows the acceptability of any well researched paper, especially in accounting, devoid of any quantitatively-biased, modeling.