ghanaopendata/ghanaian-research-english huggingface dataset:
The Role of Accounting Systems in National Budgeting: (Evidence from the Implementation of GIFMIS in Ghana)

Governments all over the world and especially in developing countries, have been preoccupied with initiatives to ensure efficiency and accountability in the use of public funds. A lot of concerns have been raised by the public on the timely preparation of budget and how the budgeting activities at the Controller Accountant Generals Department are been undertaken. The national budget requires that financial information is properly plan and estimated in order to achieve the desired output. In view of this the introduction of GIFMIS is a major programme to ameliorate this issue within the public sector. This study sought to examine the role of GIFMIS in the preparation of National Budget. The study implored the descriptive research design using the survey design approach. A sample size of 50 respondents were target using a structured questionnaire for data collection. Quantitative data was gathered through questionnaires and analyzed using Excel and Statistical Package for Social Science(SPSS) version 20 and tested using tables and frequencies as well as statistical tools like mean, mode and standard deviation. The findings revealed that majority of the respondents disagree to the assertion that the GIFMIS framework allows for the integration of strategic plans into the charts of Accounts., However, most of the participant strongly believe that the introduction of GIFMIS has brought about speed, accuracy and a faster way of the budget preparation. Finally, it was evident that poor network connectivity and I.T infrastructure is a major challenge to most public organizations. In addition, the findings indicated how GIFMIS framework has helped to curb discrepancies that occur between the budgeted and actual expenditure. The study concluded that the role of GIFMIS has brought about speed, accuracy and a faster way of the budget preparation. Also, about comprehensiveness and transparency in public financial management. Finally, poor network connectivity and I.T infrastructure are the key challenges faced as a result of GIFMIS by CAGD.

Source: KNUST
The Relationship between Working Capital Management and Profitability of Manufacturing Companies in Ghana: A Study of Listed Companies on the Ghana Stock Exchange

The study examined working capital and its effect on the profitability of selected manufacturing companies listed on the Ghana Stock Exchange (GSE). A total of nine (9) manufacturing firms were studied over a period of ten (10) years (2005-2014). Data for the study was extracted from the financial records of these companies. In addition, other relevant financial records were obtained from the official website of the GSE. Cash Conversion Cycle (CCC), Average Collection Period (ACP), Average Payment Period (APP), and Inventory Conversion Period (ICP) were used as proxies for working capital management. Return on Assets (ROA) was used as a proxy for profitability of the companies. Panel regression techniques were used to estimate the relationship between the working capital variables and profitability, with the help of EVIEWS statistical software. The result of the analysis indicates that ACP has a significant negative effect on profitability. Cash conversion cycle (CCC) was found to have a significant positive effect on profitability of the selected companies. Inventory conversion period (ICP) was however found to have a negative but insignificant effect on the profitability of the selected companies. The study recommends that the selected manufacturing companies should not adopt aggressive working capital management strategy since the result from the study shows that low CCC does not improve profitability. Very low levels of CCC may lead to increased risks of inventory stock-outs, decrease sales stimulants and increase accounts payable costs by forgoing given cash discounts, which may eventually lead to a reduction in profit.

Source: KNUST
The role of accounting information system on healthcare delivery in the Sunyani municipality

This study assessed the role of accounting information system on health care delivery in some selected hospitals in the Sunyani Municipality. The objectives of the study was to identify the various AIS adopted by hospitals in Sunyani Municipality, assess the role of accounting information system on health care delivery and also identify challenges of AIS adoption by the hospitals. The study employed descriptive research. The researcher in the study had employed both qualitative and quantitative data collection technique and data analysis. The target population of this study is 60 respondents with a sample size of 16. The sampling technique used for the study was purposive sampling. The data collection was employed through the use of open-ended and semi-structured questionnaires and interviews. Data analysed was manual and were then presented with the aid of tables and percentages as well as narrations. The study found that all selected hospitals for this study adopted an accounting information system. With exception of SDA hospital using Samsat, all other hospitals in the study adopted spreadsheet. The results of the study also revealed that using an accounting information system can influence administrative effectiveness, good decision making and better financial reporting. Problems identified by the study included system operational knowledge, loss of data, high maintenance cost etc. The study recommended periodic training of staff, hiring persons with adequate computer knowledge, provision of necessary equipment, environment and resources to ensure the effectiveness and consideration of staff input in building the accounting information system

Source: KNUST
The role of audit report implementation committee functions in promoting effective financial management at Kumasi Metropolitan Assembly (KMA).

The study examines the role of audit report implementation committee functions in promoting effective financial management, a case of Kumasi Metropolitan Assembly. Audit committees are seen as the bedrock of a fruitful and trustworthy financial reporting technique. To majority of people, an audit report implementation committee is the perfect example of corporate governance. To ensure credibility of statement of finance and internal control, will audit report implementation committee plays a great part. The importance to an audit report implementation committee‟s goal is its ability to depend on its own. This allows the committee to play its role very well as its independence is assured. This study examined the effectiveness of the audit report implementation committee at KMA, examined the impact of the audit committee and investigated the challenges faced by the audit report implementation committee. The study gathered data from fifty (50) sampled employees of KMA through questionnaires. The outcome of the study showed that, the audit report implementation committee assists management in protecting and safeguarding the assets of the assembly, it also helps ensure effective corporate governance, the study also showed the audit report implementation committee has enhanced the image of the assembly. The major challenge faced by the committee is leakage of confidential information to the public. Among the recommendations made were that, the independence of the audit committee should be encouraged in institutions. This would improve the decision making process of the companies if board members are allowed to do their work independently.

Source: KNUST
The role of audit report implementation committee in Internal control in the public sector

The study sought to examine the role of audit committees in ensuring quality internal control in selected Metropolitan, Municipal and District Assemblies in the Ashanti region. In line with the purpose of the study, the researcher specifically sought to: find out the role of Audit Report Implementation Committee (ARIC); the internal control system; and how the role of audit committees helps in ensuring effective internal control in Metropolitan, Municipal and District Assemblies in the Ashanti region. The descriptive survey research design was employed for the study adopting the use of questionnaire for data collection and Statistical Package for Social Sciences (SPSS version 21) was used to analyse the data. Fifty (50) ARIC members were selected from 10 Metropolitans, Municipal and District Assemblies in the Ashanti Region using the purposive sampling technique to serve as the sample for the study. The study reviewed that Audit Report Implementation Committee (ARIC) are responsible for the effectiveness of the internal control systems of metropolitans, municipal, district assemblies and therefore they are to support the elected Council by providing an independent assessment of the activities of management in controlling the local authority and the quality of the risk management, financial reporting, financial management and internal audit. Also, the study revealed that the MMDAs do not have well-defined and clear policies, procedures and programs for audit committee units. Furthermore, the structure and the organizational settings of the MMDAs restrict the roles of the Audit Report Implementation Committee (ARIC) in delivering their services. It was deduced that Audit Report Implementation Committee (ARIC) are responsible for the internal control systems of MMDA‟s and therefore they are to support in providing an independent assessment of the activities of management in controlling the local authority and the quality of the risk management, financial reporting, financial management and internal audit. Based on the findings of the study it was recommended that meetings of the Audit Report Implementation Committee (ARIC) should be held on a regular basis.

Source: KNUST
The role of effective communication in project success: a case study of Ghana Highways Authority

Effective communication is the hallmark of every construction project. As the project unfolds and the design is realized, information in the form of drawings, specifications and construction methods must be communicated from one expert to another. Therefore, using an appropriate communication method and communication medium to resolve construction and design problems is essential. In order to fully appreciate communication in the Ghana Highways Authority construction project, the following objectives were articulated for the research: To determine the communication channels used by project experts in Ghana Highways Authority, determine the causes of communication barriers on GHA projects and determine how construction project communication affect the execution of projects of Ghana Highways Authority. The research sampled 86 professionals working with consultants, project clients and contractors with D1K1 classification. The study established that within the Ghanaian construction industry, there is a strong appreciation of the importance of effective project communication and its importance within the industry. Indeed, various levels and channels of communications have been established within the construction industry notably the communication between the clients and consultants or consultants and contractors. In spite of that, there have been many hindrances to effective communication on construction projects in Ghana. These include; selective perception, non-verbal messages, deceptive tactics, late delivery, poor leadership, unclear communication objectives, unclear channels of communication, inefficient reporting system, ineffective communication between the parties on the project, and language difficulties. Finally, the research established that poor communication had resulted in project delays, project cost overrun and project abandonment. Project communications was also shown to affect the performance of professionals within the construction industry strongly.

Source: KNUST
The role of court administrators on effective justice delivery system (a case of the district courts in Kumasi metropolis).

The Judicial arm of government plays an important role in the democracy of Ghana. They ensure that there is rule of law and protect the rights of citizens. However the judiciary in recent times has come under severe attack and has been criticized for inefficiencies and corrupt practices. Court administrators play a core role in the judicial service and their actions or inactions have a significant bearing on justice delivery. The aim of the present study was to examine the role of Court administrators/registrars on effective justice delivery in Ghana. The study used the qualitative approach and information was gathered from respondents which included Lawyers, Litigants, Court administrators and other user of the court. 25 participants in all were interviewed using a semi-structured interviewed guide; the participants were recruited from Adum and Asokwa courts in the Ashanti region. Findings from the study suggest that Court Administrators play an important role in effective justice delivery; they do so by executing court orders and by serving as a liaison between the judiciary and the courtusers. It was also identified that Court Administrators use favouritism and negative attitude towards work to hinder effective justice delivery in Ghana. The study also revealed that effective justice can be promoted when Court Administrators are fair and also carry out court order swiftly. Recommendations were made based on the findings at the end of the work.

Source: KNUST
The Role of Bakweri Traditional Beliefs in the Management of Mount Cameroon National Park

The sustainability of Parks are threatened because traditional beliefs are not enshrined in the management processes. Despite efforts made by many researchers to demonstrate the significance of these traditional beliefs in Africa, the traditional beliefs are side-lined in resources management. This research investigated the situation in Mount Cameroon National Park (MCNP), where natural resources management has been challenging despite numerous management strategies. MCNP is the home or ‘chariot of gods’ of the gods of Bakweri clan ‘Ihvarza Mote’ the practice of traditional beliefs has declined and so have the natural resources. We surveyed 228households and randomly selected 14 from the 41 villages in MCNP. Four hundred and eighty seven (487) questionnaires were administered (minimum of 30 per village). Focused Group Discussions (FGD), key informant interviews and participant observations were used as study instruments. Secondary data was obtained from the Ministry of Forestry and Wildlife and also from Park management. Data was analysed using descriptive statistics, multiple response analysis (MRA) to compute aggregate score within conceptual components. We found significant evidence P<0.05 that there are traditional beliefs in the gods of Mount Cameroon ‘Ihvarza Mote’ which affect natural resource management in all the four clusters in MCNP. Majority of the respondents (89.5%) perceived that degradation of natural resources was due to disregard of traditional beliefs. Chi square indicated significant association (P<0.001) that traditional forest conservation was practiced in areas that have traditional beliefs associated with forest resources. Spearman’s Rho elucidates significant (P<0.05) relationship between perceived traditional importance of forest and perceived importance of collaborative forest management. Focused group discussions disclosed dissatisfaction in management strategies especially from hunters. There has been a momentous decline in the use of the Bakweri culture which has caused erosion of culture and indigenous knowledge. We conclude that the non-enshrinement of the traditional beliefs has caused degradation of natural resources, unsustainable livelihood; non-compliance of regulations and poor participation in collaborative natural resource. We recommend enshrinement of traditional beliefs, empowerment and involvement of local people in decision making processes in MCNP. There is a need for an in-depth study of traditional beliefs and culture to inform policy makers and management in resources conservation worldwide.

Source: KNUST
The role of humorous television advertisement in viewer persuasion

The use of humour in television advertising is common in Ghana and all over the world. However, researchers and advertisers alike are divided on the effectiveness of humour in advertising as some see the use of humour as risky because it may affect recall of product attributes and comprehension. Some generally question the wisdom in the use of humorous television advertising. This study finds out the role of humorous television advertising in viewer persuasion. The study also investigates the reasons behind its usage and the general perception of humorous television advertisements. The study also was to find out the factors behind achieving effective humorous television advertisements. Questionnaires were administered to a sample of 100 and 350 respondents from advertisers and television viewers respectively. Self selection and convenience sampling methods were used for the two sampling sets; advertising practitioners and television viewers respectively. The study revealed that advertising practitioners use humorous television advertisements because it is better at achieving communication goals and more particularly, because of its attention grabbing potential. It was also found that humorous television advertisements generally have a very high favourable perception from advertisers as well as consumers alike. The study also revealed that situational factors like product features, media placement as well as audience factors are very important considerations for effective humorous television advertisements. More importantly, it came out that humorous television advertisements enhance comprehension, liking of products or services. There was also a positive relation between humorous television advertisements and persuasion. However, certain conditions must be met. Practitioners must know their target audience very well to be sure if particular humour treatment will be effective or not. Objectives for any particular advertisement should be clear so as to use humorous television advertisements appropriately.

Source: KNUST
The role of financial auditing in promoting public sector accountability in the Sissala east municipality in the upper west region of Ghana

Financial auditing has progressively been acknowledged as a key tool for promoting financial accountability and transparency in the public sector across the globe. This study therefore, seeks to assess the role of financial auditing in promoting public sector accountability in the Sissala East Municipality (SEM) in the Upper West Region of Ghana. The study employed a qualitative research design with eight respondents purposively selected for the study. Thematic analysis was used to scrutinize the results. The study found that financial auditing serves as a watchdog on government or public officials who are allocated state resources. The research further discovered that availability of logistics for auditing purposes, unrestricted access to information by auditors, motivation of audit staff, absence of political interference, and stakeholders support and cooperation are some of the factors that promote effective financial auditing. The research indicate that recruitment of unqualified staff, financial constraints, inadequate knowledge of auditing techniques and inadequate motivation of audit staff are the factors that inhibit effective financial auditing in the Sissala East Municipality in the Upper West Region of Ghana. Founded on the findings, it was recommended that the government of Ghana should adequately resource the Ghana Audit Service to enable the service provide sufficient logistics such as vehicles, laptops among others for auditing activities. Also, Ghana Audit service should hold regular in-service training for staff to refresh their knowledge on existing and new auditing techniques to keep staff updated on new techniques that are critical in the provision of a quality audit report.

Source: KNUST
The role of financial development and oil consumption on economic growth in Sub-Saharan African countries.

The study investigated the role of financial development and oil consumption on economic growth in Sub-Saharan African countries. Economic data from 1970 to 2016 from the World Development Indicator (WDI) was used. The study used quantitative research approach to analyze the variables and established cause and effect in a highly controlled manner. The dependent variable of the study is economic growth rate whilst the independent variables include oil consumption, foreign direct investment (FDI), domestic credit to private sector, inflation and final consumption expenditure. Data was extracted from the World Development Indicator (WDI) database into Microsoft Excel. The study employed panel regression analysis. The studies used STATA statistical software (version 14.0) to process and analyze the data. In specifying the appropriate panel data analysis model, the study conducted the Hausman Test and considered the fixed effect panel model. The correlation analysis showed that, there is a positive relationship between the dependent variable and foreign direct investment and final consumption expenditure but negatively correlated with oil consumption, domestic credit given to the private sector and inflation. The study examined the role of financial development and oil consumption on economic growth in Sub-Saharan Africa countries using the fixed effect model. The analysis showed that the dependent variable is positively related to oil consumption and foreign direct investment but negatively related to domestic credit to the private sector, inflation and final consumption expenditure. The results of the current study reveal that for a kg of oil per capita increase in oil consumption the economy of Sub-Sahara Africa increases at an annual percentage rate of 0.001 holding othervariable constant. That is, there is a positive relationship between oil consumption and economic growth of Sub-Sahara Africa, however this relationship is not statistical significant.

Source: KNUST
The role of ict on supply chain management practices in the service industry. A post covid-19 perspective

The effective integration and utilization of Information Communication Technology (ICT) in business operations have proven to significantly enhance overall efficiency in various aspects, such as communication, production, and supply chain management. The service industry, being a crucial sector and major contributor to the economy, relies heavily on ICT advancements to drive its growth and productivity. This study focuses on investigating the role of ICT in supply chain management practices within the service industry of Ghana. Employing a quantitative method, the study sheds light on the widespread adoption of ICT tools by Ghanaian service organizations to optimize their supply chain practices. The research reveals that these technological advancements have led to notable improvements in supply chain efficiency, agility, and resilience, particularly in the post-Covid-19 era, as businesses adapt to the evolving business landscape. Key findings emphasize the significance of ICT in overcoming communication barriers, fostering collaboration with supply chain stakeholders, and leveraging real-time data insights for informed decision making. However, the study also highlights the need for further efforts to fully embrace the adoption of cutting-edge technologies like Artificial Intelligence (AI) and Internet of Things (iot) to maximize their potential benefits. In conclusion, this research demonstrates the transformative impact of ICT on supply chain management practices in the service industry, providing valuable insights to guide businesses in enhancing their operations and competitiveness

Source: KNUST