ghanaopendata/ghanaian-research-english huggingface dataset:
What drives the attainment of goals of ethical education in higher institutions? The perception of professional accountants and accounting educators

Purpose This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions. Design/methodology/approach The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is based on 417 valid responses, and the hypothesized relationships are tested using ordinary least square (OLS) regression. Findings The results indicate that ethics-related courses (ERC), methods of teaching ethics (MTE) and methods of ethics interventions (MEI) have a positive and significant impact on achieving the objective set for EEI in accounting programs. Research limitations/implications This study provides valuable insights for accounting educators and professional body managers in developing accounting ethics curricula in universities and professional accounting institutions. Originality/value This study involves accounting educators and professionals and applies ethical theories of egoism, deontology and utilitarianism to demonstrate the role of ethical interventions in accounting programs in achieving set objectives from a developing country context.

Source: UG
What Exactly is Voting to Consensual Deliberation?

There have been two parallel views regarding the role of voting in deliberation. The first is that deliberation before the fabrication of balloting was completely devoid of voting. The second is that voting is not just part of deliberation, but is standard to deliberation. I argue in this article that neither of these views is correct. Implicit voting has always existed across time and space but only as a last resort in the event of a failure of natural unanimity. What is relatively modern is the establishment of what I call explicit voting; namely, balloting, outside deliberation and often without deliberation. I also distinguish between natural and artificial unanimities, and clarify that artificial unanimities are products of implicit voting. I demonstrate these clarifications with some examples of deliberation. I deploy these clarifications to rid a certain debate of confusion regarding the precise role of voting in consensual deliberation.

Source: UG
What explains student’s intentions to pursue a certified professional accountancy qualification?

Purpose: This study examines the factors that explain Ghanaian business students’ intentions to pursue a Certified Professional Accounting (CPA) qualification. Design/methodology/approach: The study uses survey method of research and mainly used questionnaires as data collection instrument to elicit information from the respondent group. Using a total of 641 business students from the University of Ghana Business School, a mixture of factor analysis and logistic regression analysis techniques was used in investigating the study objectives. Findings: Results from the regression analysis demonstrate that students’ preference and beliefs about accounting professional qualification, academic major and grade point average are significantly associated with their intentions to pursue a CPA qualification. Moreover, majority of the sampled respondents (47.9 per cent) with the desire to pursue a CPA qualification prefer to be affiliated with the Association of Chartered Certified Accountants, 27.2 per cent prefer the Institute of Charted Accountant Ghana qualification, while only 7 per cent of the students prefer to be affiliated with the Chartered Institute of Management Accountant. Research limitations/implications: The findings from this study have important implications for the various professional accountancy bodies, accounting educators and other stakeholders interested in promoting the choice of accounting as a career path among university students. Practical implications: The results indicate that, as part of the broader strategy to increase the number of professional accountants in Ghana, there is the need to promote the study of accounting at the undergraduate level in the various universities in the country. Originality/value: This study uniquely uses the behavioral decision theory to explain the dominant factors associated with students’ intentions to pursue a CPA qualification. © 2018, Emerald Publishing Limited.

Source: UG
What factors hamper innovation amongst SMEs in Kenya?

While much of the evidence about innovation amongst SMEs in many developing countries have sought to examine the factors that enhance the propensity of a firm to innovate, far less effort has gone into assessing the factors that hamper it. This paper follows the latter literature to provide an explanation of firm innovation failure amongst SMEs in Kenya by focusing exclusively on external obstacles. By relying on the World Bank Enterprise Surveys and defining innovation as involving product and process innovation, we showed that factors such as political instability and infrastructure, measured as access to electricity, can be critical to firm innovation. We also found that the effects could be context-specific, as the results differ based on various firm characteristics, including firm type, sector, age and size. Our findings provide important policy implications about firm innovation in Kenya as well as the understanding that providing a more conducive business environment is not only critical to enhancing various firm activities but also enhancing innovation performance.

Source: UG
What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana

This study examines the views of students on the ethics of tax evasion, their intentions to evade tax, and investigates the factors that predict such intentions. Relying on the extended version of the Theory of Planned Behaviour, the study investigated whether attitudes, subjective norms, perceived behavioural control, and moral obligation may be good predictors of the intention to evade tax. Data were gathered from 662 students of University of Ghana Business School using questionnaires. The hypotheses were tested using the structural equation modelling technique. Results indicate that the intention to evade tax among the students is low and most respondents generally perceive tax evasion as an unethical practice. The results also demonstrate that attitude, subjective norms and moral obligations have important implications on the intention to evade tax. The evidence we provide should be useful to governments and tax agencies interested in promoting responsible tax compliance behaviour among individual taxpayers.

Source: UG
What happened to the internet? Scientific communities in three low-income areas, 2000-2010

This ten year study suggests that the digital divide in connectivity may have largely closed for the scientific community in parts of the world that were previously unconnected. Almost a decade ago Ynalvez et al. (2005) examined the diffusion of information and communication technologies (ICTs) in the knowledge production sectors of three developing areas, using data collected at the turn of the millennium. We supplement this data set with a similar survey ten years later. Our analysis addresses the extent to which research communities in three low-income areas (Kenya, Ghana, and Kerala) now have access to ICTs, providing the first longitudinal data on changes in access to computers, email, and the Internet. In contrast to 2000, where the majority of scientists viewed themselves as users of email but with shared and irregular access to computers and the Internet-access to technology has become almost universal, though significant regional differences remain. © 2014 Koninklijke Brill NV, Leiden, The Netherlands.

Source: UG
What influence bank lending in Sub-Saharan Africa

This article analyses the broad determinants of bank lending in Sub-Saharan Africa (SSA) using both micro-bank and macro-country level data of 264 banks across 24 SSA countries. The core finding is that the structure of banking markets influences credit delivery in SSA in an environment where the financial sector is reformed and banks are allowed to operate freely. Also, there is an evidence to suggest a link between bank credit and the financial strength of the banks. The overall results suggest that regulatory initiative, which restricts banking activities, imposes severe entry requirements and requires high regulatory capital, influences banks’ decisions to supply loans.

Source: UG
What influence dividend decisions of firms in Sub-Saharan African

Purpose – The purpose of this paper is to examine the determinants of the dividend decisions of firms in Sub-Saharan Africa (SSA). Design/methodology/approach – The paper applies a two-step estimation procedure using firm-level panel data for firms in selected SSA countries during the period from 1997 to 2007. In the first step the paper employs a probit model to estimate the parameters of the determinants of the decision to pay or not to pay dividends. In the second step the paper estimates the parameters of the dividend payout and dividend per share models by applying the generalised least squares techniques. Findings – The results provide consistent evidence that dividend decision and its payments are influenced by firm profitability level, investment opportunity sets, taxation, leverage, institutional shareholding and risk. The results affirm the signalling, agency cost and free-cash flow theories of dividend policy. Originality/value – The main value of this paper is identification of factors that influence dividend decisions of firms in SSA.

Source: UG
What influences cancer treatment service access in Ghana? A critical interpretive synthesis

Objectives Multiple social-cultural and contextual factors influence access to and acceptance of cancer treatment in Ghana. This research aimed to assess the existing literature on how these factors interplay and could be susceptible to local and national policy changes. Design This study uses a critical interpretive synthesis approach to review qualitative and quantitative evidence about access to adult cancer treatment services in Ghana, applying the socioecological model and candidacy framework. Results Our findings highlighted barriers to accessing cancer services within each level of the socioecological model (intrapersonal, interpersonal community, organizational and policy levels), which are dynamic and interacting, for example, community-level factors influenced individual perceptions and how they managed financial barriers. Evidence was lacking about determinants of treatment non-acceptance across all cancers and in the most vulnerable societal groups due to methodological limitations. Conclusions Future policy should prioritize multilevel approaches, for example, improving the quality and affordability of medical care while also providing collaboration with traditional and complementary care systems to refer patients. Research should seek to overcome methodological limitations to understand the determinants of accessing treatment in the most vulnerable populations.

Source: UG
What influences the course major decision of accounting and non-accounting students?

Purpose The purpose of this study is to investigate the factors that influence the course major decisions of accounting and non-accounting students. Design/methodology/approach A set of questionnaires was developed and administered to 550 undergraduate business students from the University of Ghana Business School. Statistical tests were conducted to examine the mean differences of students’ views on the factors that influence course major selection. Logistic regression analysis was employed to investigate the factors that influence the course major selection of students. Findings The results demonstrate that students’ confidence in their academic strength and abilities to manage academic work are good predictors of their course major decisions. Also, students who major in accounting are driven more by self-interest, while non-accounting students are largely motivated by extrinsic interest. Moreover, students’ academic performances were found to be influential on their course major decisions. Research limitations/implications This study relied on the views of students from only one university in Ghana, which, in some respect, limits the extent of generalization of the findings. Practical implications The paper provides some useful insights into the factors that inspire students to major in accounting. As a means of addressing the supply deficit of accountants globally, policymakers should find the results useful in developing the appropriate strategy that will attract students to the accounting field. Originality/value The study provides new insights into the course major selection discourse from a developing-country perspective.

Source: UG
What influences the course major decision of accounting and non-accounting students?

Purpose – The purpose of this study is to investigate the factors that influence the course major decisions of accounting and non-accounting students. Design/methodology/approach – A set of questionnaires was developed and administered to 550 undergraduate business students from the University of Ghana Business School. Statistical tests were conducted to examine the mean differences of students’ views on the factors that influence course major selection. Logistic regression analysis was employed to investigate the factors that influence the course major selection of students. Findings – The results demonstrate that students’ confidence in their academic strength and abilities to manage academic work are good predictors of their course major decisions. Also, students who major in accounting are driven more by self-interest, while non-accounting students are largely motivated by extrinsic interest. Moreover, students’ academic performances were found to be influential on their course major decisions. Research limitations/implications – This study relied on the views of students from only one university in Ghana, which, in some respect, limits the extent of generalization of the findings. Practical implications – The paper provides some useful insights into the factors that inspire students to major in accounting. As a means of addressing the supply deficit of accountants globally, policymakers should find the results useful in developing the appropriate strategy that will attract students to the accounting field. Originality/value – The study

Source: UG
What is a safe vaccine?

The Department of Immunology conducts research in the field of immunology of infectious and non-infectious diseases. The Department has the overall goal of contributing knowledge to better diagnosis, management, control and prevention of infectious and non-infectious diseases in Ghana and worldwide. This is consistent with the overall strategy of the Noguchi Memorial Institute for Medical Research (NMIMR) and in line with the strategy of the College of Health Sciences of the University of Ghana.

Source: UG
What Is Restitution? Some Conceptual Considerations

This paper is the outcome of joint reflections by the two authors, based on their diverse experiences of museum work in Europe and in Africa. This work was made possible thanks to a MIASA fellowship at the University of Ghana. The paper offers a conceptual approach to restitution as a phenomenon that has gained much public attention in recent years. Since the diverse practices of restitution have attracted more attention than certain concepts related to it, this paper addresses this imbalance by focusing on conceptual issues. Restitution is described as the process of renegotiating and mobilising cultural heritage. Simultaneously, it makes a contribution to overcoming the injustices of the colonial era. Restitution is understood as the remobilisation of material items, accompanied by the identification of new embeddings. It fundamentally implies an appreciation of the collections concerned. The first chapter explains the epistemic positioning of the authors and the paper, as well as the framework, such as the relationship between restitution and coloniality, and the diversity of practices labelled by the term ‘restitution’. The second chapter characterises the actors involved and explains the importance of cultural heritage institutions for successful and sustainable restitution. Furthermore, some of the conditions for the remobilisation and, consequently, the revaluation of these collections are explained. The third chapter focuses on the collections and explains their transformation as a result of the long duration of storage and the changes in meaning through time and space. Restitution is described as the career of objects. This applies to the repositioning of the objects to their new embeddings and functions, and to the increased public attention they receive. As the final chapter emphasises, restitution starts long before the actual moment of return. Negotiations form part of this, as do considerations regarding the whereabouts of the objects. Restitution produces new meanings for cultural artefacts and should therefore be understood as an open-ended process.

Source: UG
What is the assurance that Liberia is safe? Factors motivating Liberian refugees to remain in Ghana

Despite the currently peaceful state of Liberia, several thousands of Liberian refugees still remain in Ghana. This raises concern for debates and dialogue about what peace or political stability means to a refugee after civil war. This study therefore explored factors motivating Liberian refugees to remain in Ghana. Using a qualitative research design, 40 participants (females and males) were purposively recruited at a Refugee Camp in Ghana. Four focus group discussions (FGDs) and sixteen in-depth interviews (IDIs) were conducted. The FGDs and IDIs were audio-taped, transcribed, coded and analyzed thematically based on the objectives of the study. The findings revealed that the motivating factors related to: insecurity in Liberia, infrastructural challenges and unfavorable socioeconomic situation in Liberia, and resettlement opportunities in Ghana. Based on the findings of the study, implications are discussed for policy and social work practice

Source: UG
What Is the Cost of Providing Outpatient HIV Counseling and Testing and Antiretroviral Therapy Services in Selected Public Health Facilities in Nigeria?

Background: Limited data on actual cost of providing HIV/AIDS services in Nigeria makes planning difficult. A study was conducted in 9 public health facilities supported by the Global HIV/AIDS Initiative Nigeria. The objective was to determine the cost of outpatient HIV Testing and Counseling (HTC) and antiretroviral therapy (ART) services per patient. Methods: Two tertiary and 7 secondary facilities were purposively selected across the six geopolitical regions. Facilities were distrib uted in urban and rural settings. Utilization and cost data for a 12-month period (January to December 2010) were analyzed. Cost elements included consumables, human resources, infrastructure, trainings, facility management, and Global HIV/AIDS Initiative Nigeria technical support. Total costs were apportioned based on percentage utilization by services, and unit costs were derived by dividing resource inputs by service outputs. Data were analyzed using Microsoft Excel 2003. A sensitivity analysis was also conducted for key assumptions. Results: Mean costs for HTC and ART were US $7.4 and US $209.0, respectively. Costs were higher in Northern facilities (US $6.9, US $250.8), compared with Southern ones (US $6.7, US $194.7); and in tertiary facilities ($18.5, $338.4), compared with secondary ones ($6.3, $204.9). Major cost drivers for HTC and ART were human resources—ranging from 62% to 50%, and ARV drugs —ranging from 54% to 31%, respectively.

Source: UG
What Is the Cost of Providing Outpatient HIV Counseling and Testing and Antiretroviral Therapy Services in Selected Public Health Facilities in Nigeria?

Background: Limited data on actual cost of providing HIV/AIDS services in Nigeria makes planning difficult. A study was conducted in 9 public health facilities supported by the Global HIV/AIDS Initiative Nigeria. The objective was to determine the cost of outpatient HIV Testing and Counseling (HTC) and antiretroviral therapy (ART) services per patient. Methods: Two tertiary and 7 secondary facilities were purposively selected across the six geopolitical regions. Facilities were distrib uted in urban and rural settings. Utilization and cost data for a 12-month period (January to December 2010) were analyzed. Cost elements included consumables, human resources, infrastructure, trainings, facility management, and Global HIV/AIDS Initiative Nigeria technical support. Total costs were apportioned based on percentage utilization by services, and unit costs were derived by dividing resource inputs by service outputs. Data were analyzed using Microsoft Excel 2003. A sensitivity analysis was also conducted for key assumptions. Results: Mean costs for HTC and ART were US $7.4 and US $209.0, respectively. Costs were higher in Northern facilities (US $6.9, US $250.8), compared with Southern ones (US $6.7, US $194.7); and in tertiary facilities ($18.5, $338.4), compared with secondary ones ($6.3, $204.9). Major cost drivers for HTC and ART were human resources—ranging from 62% to 50%, and ARV drugs —ranging from 54% to 31%, respectively.Conclusions: Governments’ ability to negotiate lower priced antiretroviral drugs will be central to reducing the cost of ART. Additionally, use of lower cadre staff to provide HTC will reduce costs and improves efficiency.

Source: UG
What Is the Economic Burden of Subsidized HIV/AIDS Treatment Services on Patients in Nigeria and Is This Burden Catastrophic to Households?

Background A gap in knowledge exists regarding the economic burden on households of subsidized anti-retroviral treatment (ART) programs in Nigeria. This is because patients also incur non ART drug costs, which may constrain the delivery and utilisation of subsidized services. Methods An exit survey of adults (18+years) attending health facilities for HIV/AIDS treatment was conducted in three states in Nigeria (Adamawa, Akwa Ibom and Anambra). In the states, ART was fully subsidized but there were different payment modalities for other costs of treat ment. Data was collected and analysed for direct and indirect costs of treatment of HIV/ AIDS and co-morbidities’ during out-and in-patient visits. The levels of catastrophic health expenditure (CHE) were computed and disaggregated by state, socio-economic status (SES) and urban-rural location of the respondents. Catastrophic Health Expenditure (CHE) in this study measures the number of respondents whose monthly ART-related household expenditure (for in-patient and out-patient visits) as a proportion of monthly non-food expen diture was greater than 40% and 10% respectively. Results The average out-patient and in-patient direct costs were $5.49 and $122.10 respectively. Transportation cost was the highest non-medical cost and it was higher than most medical costs. The presence of co-morbidities contributed to household costs. All the costs were cat astrophic to households at 10% and 40% thresholds in the three states, to varying degrees. The poorest SES quintile had the highest incidence of CHE for out-patient costs (p<0.0001). Rural dwellers incurred more CHE for all categories of costs compared to urban dwellers, but the costs were statistically significant for only outpatient costs. Conclusion ART subsidization is not enough to eliminate economic burden of treatment on HIV patients. Service decentralization to reduce travel costs, and subsidy on other components of HIV treatment services should be introduced to eliminate the persisting inequitable and high cost burden of ART services. Full inclusion of ART services within the benefit package of the National Health Insurance Scheme should be considered.

Source: UG