ghanaopendata/ghanaian-research-english huggingface dataset:
The Accountancy Profession– playing a positive role in Tackling Corruption

“Corruption is a severe impediment to sustainable economic, political, and social progress for countries at all levels of development…This underscores the importance of intensifying efforts to improve governance frameworks and strengthen actions to improve the prevention, detection, and sanctioning of corruption. Any effort to fight corruption requires a holistic and coordinated approach.” – Putting an End to Corruption, Organisation for Economic Co-operation and Development

Source: UCC
Accounting drivers for credit and community development: a study of Gbeogo Credit Union

Every government aims to improve the standard of living of its citizenry. Sectors such as the private and Small and Medium Enterprise (SMEs) are major players in the attainment of better economic, social and political conditions in developing countries. However, these groups have needs which are not being satisfied by the traditional banks resulting in large circulating funds in the economy. It is believed that the credit unions have serviced these groups of the market which remained outside the traditional banking scope and this has contributed immensely to the development of their communities. Data for the study was obtained from both primary and secondary sources. Stratified sampling was used in selecting the customers to be interviewed and purposive sampling was also used for selecting the staffs who were interviewed. The data was collected from one hundred and fifty-three customers (253) and six (6) staffs. The study revealed that Gbeogo Credit Union provides clients with products for savings mobilization, credit accessibility and Business advice. The study further revealed that reasons why people save with the union were because of the ease with which they access loans and also the lower interest rate that is charged on the loans. This has contributed immeasurably to their standard of living since they are able to fend for the family as well as giving back to the community that they live in. The major challenge of credit unions of which Gbeogo Credit Union is no exception is the credit union law which has not yet gotten approval from the government. This has stifled their growth rate. The study recommends that the government should speed up the process of promulgation credit union laws. Credit unions are very important vehicle in the development of the economy and therefore should be giving the necessary support and make them operate efficiently.

Source: UCC
Accounting Information System and Performance of Small Businesses: The Mediating Role of Internal Control

This study sought to examine the mediating role of internal control systems on the relationship between accounting information systems and the performance of a small businesses. The researcher developed two hypotheses to guide the study. The study adopted the explanatory design to research. Data for the study was sourced from a sample of 327 small firms in Sunyani. The sample size was determined using Krejcie and Morgan (1970) table. Data were obtained from respondents using a questionnaire designed based on research objectives. The dependent variable was small business performance while AIS effectiveness and ICS effectiveness were independent and hypothesized mediating variables respectively. The data was analysed using descriptive statistics and inferential statistics. Multiple regression analysis and the Sobel test was performed to test the significance of the mediating variable. The study found that the effectiveness of the internal control systems affects significantly the effectiveness of the accounting information system of small businesses in Sunyani. Moreover, findings from the study indicated no statistically significant direct effect of AIS effectiveness on firm performance. However, The Sobel test showed a significant indirect effect of AIS effectiveness on small business performance through the internal control system. The study recommended that small firms have in place a robust system of internal controls that is effective since it is through the internal control systems that accounting information system affects their performance.

Source: UCC
Accounting record keeping practices and growth of small and medium-sized enterprises: Evidence from Wassa Amenfi West Municipality

The research aims to examine accounting record keeping practices and its association with growth of SMEs in Wassa Amenfi West Municipality. The specific objectives are: to determine the extent of accounting record keeping practices of SMEs in the Wassa Amenfi Municipal, examine the types of accounting records kept by SMEs in Wassa Amenfi West Municipal, determine whether entrepreneur characteristics affect accounting record keeping practices and assess the effect of accounting records keeping practices on SMEs growth. The research design adopted by the study was a descriptive research. A sample size of 205 out of the population of 453 SMEs in Wassa Amenfi was used. The study found out that accounting record keeping practices is related to the growth of SMEs in Wassa Amenfi West. It was revealed that there is a negative relationship between credit risk and profitability. The findings revealed that, the extent of accounting record keeping practices in Wassa Amenfi West is highly appreciable. The study found that with the exception of the businesses’ income statements, most of the SMEs do not keep records of statements of assets, liabilities and cash flows. Also, the type of accounting records kept are records on debtors. There was also an association between entrepreneurs’ educational level and accounting record keeping practices, accounting record keeping have an effect on the growth of SMEs in the Municipality. It is recommended that SME operators should ensure that they keep every form of accounting records on their business operations since it has an effects on their growth.

Source: UCC
ACCOUNTING RECORD-KEEPING AND TAX COMPLIANCE IN THE HOSPITALITY INDUSTRY IN GHANA

Accounting Record-keeping is one of the important elements of running a successful business to assist in the compliance of Tax. The study examined the relationship between record-keeping practices of hospitality businesses and tax compliance in the Hospitality Industry in Ghana using Cape Coast Metropolis as a case study. Based on survey data from 109 businesses and multiple regressions, the study found a significant positive relationship between recordkeeping and tax compliance. It is concluded that record keeping facilitates tax compliance in the hospitality industry just like other industries. Thus, managers should take advantage of developments in information, communications and technology to assist them in their record-keeping and facilitate voluntary tax compliance. Also, the Ghana Revenue Authority should liaise with the accountancy professions to develop and apply basic record- keeping systems that would facilitate tax information gathering.

Source: UCC
Accounting Services and Performance of Hotels in the Central Region of Ghana

The present study examined perception of accounting services relevance, factors that influence accounting services outsourcing and the effect of outsourced accounting services on firm performance in the hospitality industry in the Central Region of Ghana. Two research questions and six hypotheses were developed to guide the study. It employed the quantitative method using a cross-sectional survey. One hundred and six (106) managers, owners, and supervisors who influence decision-making participated in the study. The study used structural equation modelling and descriptive statistics for analysis. The study pointed that the hospitality industry perceived accounting services as having positive outcomes on the operations of the industry. Several factors encouraged the industry to outsource various accounting services, which included service quality, cost implications, and asset specificity. However, resources and IFRS adoption surprisingly had negative effects on the accounting services outsourcing decision. Appreciating the inherent challenges of engaging in accounting services outsourcing, respondents agreed that inappropriate management of accounting services greatly affects the perceived benefits obtained from accounting services outsourcing. The study also found that accounting services outsourcing had a significant positive effect on firm performance. As a result, it is recommended that management of hospitality facilities should outsource more accounting services including non-traditional accounting services such as business advisory to enjoy the benefits of outsourcing accounting services even when traditional accounting tasks can be performed in-house. Continuous monitoring of outsourcing services must be made to reduce the effects of inherent outsourcing challenges.

Source: UCC
Accounting Teachers‘ Self-Efficacy Beliefs In Teaching Financial Accounting In Kumasi Metropolis

This study investigates the self-efficacy beliefs of financial accounting teachers in the Kumasi Metropolis, where they teach financial accounting in senior high schools. Employing a quantitative approach and utilising a descriptive survey design, the study sampled 135 financial accounting teachers. Data collection involved a 5-point Likert scale questionnaire ranging from strongly agree to strongly disagree. Subsequently, the gathered data underwent analysis employing both descriptive statistics (mean and standard deviation) and inferential statistics (ANOVA and independent t-test). The study shows that financial accounting teachers exhibit high self-efficacy beliefs in classroom management and instructional strategy, whereas their beliefs in student engagement are moderate. Notably, there is no statistically significant difference observed in gender regarding teachers‘ self-efficacy beliefs in student engagement and instructional strategy. However, a significant difference exists between gender and teachers‘ self-efficacy beliefs in classroom management. Furthermore, the study finds no statistically significant difference in teachers' self-efficacy beliefs based on teaching experience and age. The study recommends that financial accounting teachers should participate in peer tutoring and collegial learning to adopt vicarious learning styles that enhance their confidence levels in instructional strategy and student engagement when teaching financial accounting.

Source: UCC
Accounting Teachers‘ Self-Efficacy Beliefs In Teaching Financial Accounting In The Kumasi Metropolis

This study investigates the self-efficacy beliefs of financial accounting teachers in the Kumasi Metropolis, where they teach financial accounting in senior high schools. Employing a quantitative approach and utilising a descriptive survey design, the study sampled 135 financial accounting teachers. Data collection involved a 5-point Likert scale questionnaire ranging from strongly agree to strongly disagree. Subsequently, the gathered data underwent analysis employing both descriptive statistics (mean and standard deviation) and inferential statistics (ANOVA and independent t-test). The study shows that financial accounting teachers exhibit high self-efficacy beliefs in classroom management and instructional strategy, whereas their beliefs in student engagement are moderate. Notably, there is no statistically significant difference observed in gender regarding teachers‘ self-efficacy beliefs in student engagement and instructional strategy. However, a significant difference exists between gender and teachers‘ self-efficacy beliefs in classroom management. Furthermore, the study finds no statistically significant difference in teachers' self-efficacy beliefs based on teaching experience and age. The study recommends that financial accounting teachers should participate in peer tutoring and collegial learning to adopt vicarious learning styles that enhance their confidence levels in instructional strategy and student engagement when teaching financial accounting.

Source: UCC
Accounting teachers’ quality of use of pre-tertiary accounting curriculum in Ghana’s secondary schools

The purpose of this study was to gauge the quality of use of pre-tertiary Accounting curriculum in Ghana’s secondary schools using Concerns-Based Adoption Model Level of Use as a proxy. Using an equivalent status sequential mixed methods design, 155 out of a population of 402 senior high school accounting teachers were selected at random to participate in the study. Both Levels of Use Questionnaire and Interview Guides were used to collect data. All the teachers responded to the questionnaire. Out of the 155, only 30 of them were selected on purpose to participate in the interview. Data was analysed with help of frequencies, percentages, and themes. The study found that even though most teachers implemented the accounting curriculum sustainably, others’ use of the curriculum was mediocre. The quality of use of the curriculum was shaped by teachers’ perceived relevance of the curriculum, level of difficulty of topics, availability of teaching aids, interest of the teacher, availability of curriculum materials, and freedom offered teachers to implement the curriculum.

Source: UCC
Accumulation of international reserves and economic growth in the west African monetary zone

This study mainly sought to find out (i) the factors that have influenced the demand for international reserves in the WAMZ (ii) the effect of international reserves accumulation on economic growth and (iii) whether there is a threshold effect in the international reserves-economic growth nexus. Using quarterly data from 1984 to 2009, it adopted both the parametric and non-parametric estimation methods. The results indicated that the mercantilist motives as well as the precautionary motives are the main drivers in the long run. Furthermore, the results confirmed the validity of Mrs. Machlup Wardrobe and the related Joneses argument, the monetary approach to balance of payments as well as the threshold effect in the demand for international reserves. Finally, the results indicated that there is a positive long run relationship between economic growth and international reserves for all the five countries meaning that accumulation of international reserves promotes economic growth and that there exists a threshold effect in the economic growth-international reserves nexus. A U-shaped relationship between economic growth and international reserves was established, a result which is quite new to the literature on economic growth and international reserves. To reduce the impact of a crisis and increase export competiveness, it is recommended that the monetary authorities of WAMZ hold significant number of reserves. It is also, recommended that international reserves be used as a tool to promote economic growth in the West African Monetary Zone.

Source: UCC
Acetylcholinesterase (Ace-1) target site mutation 119S is strongly diagnostic of carbamate and organophosphate resistance in Anopheles gambiae s.s. and nopheles coluzzii across southern Ghana

Background : With high DDT resistance present throughout much of West Africa, carbamates and organophosphates are increasingly important alternatives to pyrethroids for indoor residual spraying (IRS). Hough less widespread, resistance to both of these alternative insecticide classes has also been documented within the Anopheles gambiae species pair (formerly the M and S molecular forms) in West Africa. o manage insecticide efficacy, it is important to predict how and where resistance is likely to occur and spread, which could be aided by using molecular diagnostics with high predictive value. Methods : Anopheles coluzziiand An. gambiae s.s.were collected from 18 sites throughout southern Ghana and bioassayed with bendiocarb, the most commonly applied carbamate, and an organophosphate, fenitrothion. He Ace-1target site substitution G119S was genotyped by qPCR. Results:Fenitrothion induced higher mortality than bendiocarb, though phenotypes correlated strongly across populations.Ace-1119S was found at much higher frequency inAn. gambiae s.s thanAn. coluzzii, exceeding 90% in a population from Greater Accra, the highest frequency reported to date.Ace-1G119S was very strongly associated with resistance to both insecticides, providing high predictive power for diagnosis, though with some evidence for a differential effect between molecular forms for bendiocarb. Sequencing of the gene revealed a lack of variation in resistant alleles precluding determination of origin, but Ace-1copy number variation was detected for the first time in Ghana. Conclusions : The results validate G119S as a useful diagnostic of organophosphate and carbamate resistance within and among populations, whilst highlighting the potential for an aggregate nature of Ace-1genotypes, which may comprise both single-copy and duplicated genes. Further work is now required to determine the distribution and resistance-association of Ace-1duplication

Source: UCC
Achieving media independence through legal and regulatory measures: A formality or reality?

Ghana’s Fourth republican constitutional provisions on the independence of the media and of expression were subjected to a qualitative assessment on the question: has it lived up to expectation? The study showed that the constitution marked a takeoff point for media liberalisation that led to increased private ownership participation and broke the “culture of silence” to some appreciable extent within the public sphere. Some shortfalls were identified and these were: the media lacks right to information, some archaic laws still exist in the statute books and huge court fines cripple media outlets

Source: UCC
Achieving Organisational Objectives Through Effective Leadership in Selected Hopitals in the Asante Akim Central Municipality

The study examined the effects of effective leadership in achieving organisational objectives in some selected hospitals in the Asante Akim Central Municipality. Specifically, the study examines the effects of leadership behaviour of the Asante Akim Central Municipality hospitals’ in achieving their organisational objectives; examine the effects of leadership trait of the Asante Akim Central Municipality hospitals in achieving their organisational objectives and examine the effects of leadership style of the Asante Akim Central Municipality hospitals in achieving their objectives. The study was guided by explanatory research design, quantitative in nature with a questionnaire as its main data gathering instrument. Data gathered was analyzed using Statistical Package for Social Scientists (SPSS) version 20. Primary data were collected from 100 staff of hospitals in the Asante Akim Central Municipality. The major finding of the study was that effective leadership has greater importance in achieving organisational goals in hospitals. Therefore, it was recommended that Directors of Asante Akim Central Municipality hospitals should train and educate the management of the hospitals on the best leadership behaviour to practice. In addition, the Directors of the Asante Akim Central Municipality hospitals are entreated to formulate and implement policies on leadership traits as an important conduit to help their staff toward achieving their objectives. Finally, the Directors of the Asante Akim Central Municipality hospitals are required to pay attention to the influence leadership style have on organisational objectives. Although, there is a direct connection between leadership style and organisational objectives, the management of the hospitals should adopt the best leadership style such as democratic leadership and laissez faire leadership styles to enable them achieve their objectives that enable them to achieve their objectives

Source: UCC
Achieving Sustainable Development Goal 15: Revisiting Indigenous Environmental Preservation Norms in Selected Fante Communities

The thesis is an exploratory study of revisiting indigenous environmental norms in selected Fante communities, a conception of the environment as public goods and the social expectations and traditional sustainability framework that resonates with the Sustainable Development Goal 15. The worldview of a group of people entails describing the Philosophical components related to the way they see their version of reality in the cosmos created by the Supreme Being, which is the abode of the supernatural entities. Accordingly, most indigenous African societies used numerous norms to preserve the environment on a sustainable basis. Due to modernisation and globalisation, the neglect of these traditional protocols has dwindled the environmental preservation norms and brought about severe environmental challenges in its wake. The thesis is driven by the theory of the human-environment relation and applies the Sustainable Development Goals 15, which focuses on protecting the ecosystem to interrogate human activities that undermine the physical environment. The study revealed that the environmental worldview of the Fante comprises physical and spiritual. This is shown in their belief in supernatural entities. The belief system informed the formulation of norms that aided environmental sustainability in indigenous Fante communities. The thesis concludes that a holistic approach in dealing with the environmental challenges of the Fante should bear in mind the human-environment relation theory that requires human beings to mediate their relationship with the environment based on their culture.

Source: UCC
Acoustic evidence of [m] and [n] as syllabic consonants (Ç) in Akan

The study which is ethnographic in nature employs qualitative and acoustic analytical approach to examine [m] and [n] as syllabic consonants in Akan. In all, 30 Akan (Akuapem, Asante Twi and Fantse) native speakers were recorded; ten from each dialect area, made up of five males and five females aging between 35 and 56 who were illiterate or could read little Akan. Words such as bam, kɔm, som, ntɛ, nkã, mpa were put in a carrier frame or were produced in isolation. The Asante and Fantse speakers were asked to repeat the words presented in a carrier frame “Ɔse {key word} anaa?” [ɔsɪ…anaa] three times, as Akuapem speakers were asked to repeat “Ose {key words} anaa?” [ose…..anaa]. The carrier frame was given to 18 participants (9 males and 9 females) to repeat three times, whilst 12 participants, comprising 6 males and 6 females were also given the same word list to repeat three times in isolation. The result showed that on Ҫ syllabic structure (where Ҫ is always a nasal consonant), pause duration and intensity measurement identified it to exist at word-initial and not final. In most cases, it is seen as a nasal consonant at word-initial. It constitutes a syllable alone and more importantly contains pitch which makes it sonorous. Again, CVN is one syllable and so the N at the word final cannot be syllabic

Source: UCC