Manager attributes, psychological factors and sustainability reporting in small and mediumsized enterprises in Ghana
Date
2024
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Journal of Global Responsibility
Abstract
factors on the adoption of sustainability reporting (SR) among small and medium-sized enterprises (SMEs) in
Ghana.
Design/methodology/approach – The study is based on a cross-sectional data gathered using
questionnaires administered to managers of SMEs in Ghana. The data is analyzed using structural equation
modeling.
Findings – The results reveal that SME managers with requisite educational qualifications and knowledge
about sustainability accounting adopt SR. The attitudes, subjective norms and perceived behavioral control of
managers of SMEs on issues of sustainability also affect the adoption of SR. However, SMEs with old and
long-serving managers do not adopt SR. SMEs with manager attributes such as professional education,
gender and religious affiliation do not appear to adopt SR.
Practical implications – There is the need for regulators and other stakeholders to sensitize, persuade
and provide awareness, training and educational certification to support managers of SMEs to enable them to
adopt SR.
Originality/value – This study contributes to the literature on SR by offering a clear understanding of how
manager attributes and psychological factors influence the adoption of SR by SMEs in developing countries.
Description
Research Article
Keywords
Manager, Sustainability reporting, Upper echelon theory