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CSR in the telecom industry of a developing country: employees' perspective

Emerald Edem Sabah Welbeck (Department of Accounting, University of Ghana Business School, Accra, Ghana)
Godfred Matthew Yaw Owusu (Department of Accounting, University of Ghana Business School, Accra, Ghana)
Samuel Nana Yaw Simpson (Department of Accounting, University of Ghana Business School, Accra, Ghana)
Rita Amoah Bekoe (Department of Accounting, University of Ghana Business School, Accra, Ghana)

Journal of Accounting in Emerging Economies

ISSN: 2042-1168

Article publication date: 7 July 2020

Issue publication date: 17 August 2020

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Abstract

Purpose

The study examines employee perceptions of CSR relating to stakeholders in the telecommunication industry of Ghana. It also analyses the variations in CSR practices among the sampled telecommunication firms.

Design/methodology/approach

By means of a survey, the study explored from the perspective of employees the CSR practices of their firms highlighting the stakeholder group they perceive their firms to be focussing on. A self-administered questionnaire was used to gather data from employees working with leading telecommunication firms in Ghana. A total of 177 valid responses were used for the study analysis. Data was analysed by means of descriptive statistics, and differences in respondent views across the different firms were ascertained using analysis of variance test (ANOVA).

Findings

The study results demonstrate that although telecommunication firms engage in CSR activities in some respect, generally these activities are directed more at the stakeholder group “society” distantly followed by shareholder group. The authors also find from their target respondents that not so much attention is given to issues relating to the stakeholder group “the environment”. The results also suggest variations exist in the direction of CSR practices by these firms.

Practical implications

Managers of telecommunication firms in Ghana seem to balance the interest of stakeholders by focussing on society rather than prioritizing these stakeholders.

Originality/value

This study contributes to CSR studies highlighting the perception of employees on their companies' CSR practices while comparing practices amongst telecommunications firms. This would help management of these firms to map out strategies to direct their CSR activities based on stakeholder prioritization.

Keywords

Citation

Welbeck, E.E.S., Owusu, G.M.Y., Simpson, S.N.Y. and Bekoe, R.A. (2020), "CSR in the telecom industry of a developing country: employees' perspective", Journal of Accounting in Emerging Economies, Vol. 10 No. 3, pp. 447-464. https://doi.org/10.1108/JAEE-01-2019-0017

Publisher

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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