Search results

The purpose of this study is to examine the effect of manager attributes and psychological factors on the adoption of sustainability reporting (SR) among small and medium-sized enterprises (SMEs) in Ghana.

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.

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.

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.

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.

This paper aims to examine whether traditional accounting information has lost its relevance in the context of sub-Sahara Africa. Specifically, the study examines whether historical cost and inflation-adjusted data are related to the market value of equity and stock returns on the Ghana Stock Exchange (GSE).

The authors collect firm-specific data from annual reports of 20 listed firms from the GSE over the period 2007-2012. The authors use ordinary least squares and two stage least square (2SLS) to examine the value relevance of historical and inflation-adjusted income and equity.

The results suggest that the market equity is related to both historical-cost and inflation-adjusted earnings. Market return is also associated with both historical-cost and inflation-adjusted earnings and book value. Overall, the authors conclude that inflation-adjusted information content is more value relevant than the traditional cost accounting information.

The findings are a wake-up call to policymakers and practitioners in formulating financial reporting policies. This study, however, focuses on only non-financial listed firms on the GSE. Thus, the results may not be valid for all companies in Ghana.

The finding has an implication on the choice of valuation used in the preparation and reporting of financial statements. Accordingly, the authors offer policy directions to financial reporting regulatory authorities to enhance the value relevance of accounting information.

Regulators, especially the GSE may improve life of investors if the recommendations are transformed into directives that will help enhance the quality of financial reporting.

The findings suggest that inflation-adjusted data are more relevant in countries with extreme inflationary trend and lax International Financial Reporting Standards compliance enforcement. The results also lend support for the current cost accounting theory.

This scoping review investigates the factors influencing succession planning in Sub-Saharan African family-owned businesses.

Employing the Arksey and O’Malley (2005) framework, a systematic approach was followed. Major databases (JSTOR, Sage Journals, Scopus and Web of Science) were searched and supplemented by reference list reviews. Inclusivity was ensured through collaboration with an academic librarian. Inclusion criteria covered literature from 2010 to 2023, focussing on Sub-Saharan African studies related to family-owned business succession planning.

The study emphasises the need for gender inclusiveness, resource management and family dynamics in family-owned business succession planning in Sub-Saharan Africa. The study also aligns with the sustainable development goals (SDGs), emphasiing gender inclusivity and environmental responsibility. However, the unique context of Sub-Saharan Africa introduces additional complexities, necessitating tailored strategies for business sustainability.

The study emphasises the importance of skill development, leadership development, open governance and open family relationships in succession planning in Sub-Saharan African family-owned firms. It suggests policies supporting education, mentorship, knowledge-sharing networks, strategic resource management, financial management, human capital development and sustainable business practices to address succession concerns and contribute to societal advancement.

The distinct socio-economic, cultural and political backdrop of Sub-Saharan Africa is highlighted in this study, with a focus on the necessity of customised succession planning frameworks because of post-colonial governance systems, tribal affiliations and colonial legacies.

The purpose of this paper is to determine the factors influencing rural youth farmers’ credit constraints status and the effect of credit constraint on the intensity of participation of these farmers in Ghana.

The econometric estimation is based on cross-sectional data collected in 2018 from the Brong Ahafo region in Ghana. The sample data set consists of 450 rural youth farmers. The collected data were analyzed through different econometric techniques, using the endogenous switching regression model (ERSM).

The direct elicitation approach employed in this study revealed that out of the 450 farmers, 211 (47 percent) of the respondents were credit constrained compared to 239 (53 percent) of their counterparts who were unconstrained. The ERSM indicated that youth farmers education, age, savings, parents occupation reduced the probability of the rural youth farmer to be credit constrained but cumbersome loan application procedure and loan disbursement time positively affect credit constraint. Moreover, farmers that are credit constrained have lower intensity of participation in agriculture activities than a random farmer from the sample. This suggests that access to credit has a positive impact on the intensity of participation in agriculture activities.

In this study, only rural youth farmers in a particular region were considered. However, there are youths all over the nation. Therefore, future researchers could consider other youth’s farmers elsewhere in the country.

Although existing studies have examined rural youth farmers’ participation in agriculture and credit constraint separately, the unique contribution of this paper is the analysis of credit constraint of rural youth farmers as well as the impact of credit constraint on the intensity of participation in agriculture activities.

The importance of humans to the successful delivery of construction projects has led to the emergence of research attention on construction workforce management. As such, this chapter uncovers emotional intelligence (EI) and the external environment as critical aspects of workforce management practices that have not gained substantial attention in past workforce management studies. While some theories and models (existing outside the construction domain) have considered the external environment, none of these models is specific to the construction industry. Furthermore, EI has received less attention within existing workforce management models. Through a review of related studies and theories, this chapter noted that the EI of construction workers and their senior management is crucial to the performance of these workers and the ultimate performance of their organisations. In the same vein, since construction organisations do not operate in silos, the external environment significantly influences the operations of organisations in the construction industry. The environment exact pressures that can influence workforce management practices and technological innovations construction organisations adopt.

Male identity and motor-mobility are deeply intertwined across much of the globe but nowhere is this relationship more strongly in evidence than in Africa. On the African continent, road transport work has always appeared, in essence, to be a masculinist domain: it is almost always men who are seen driving commercial vehicles, regulating loading activities in the lorry and bus parks (and now the motorcycle stages), undertaking roadside repairs, vulcanising tyres, and even serving fuel. This does not mean that women are entirely absent from the sector, but their place is commonly peripheral – constrained at least in part by hegemonic norms of femininity that shape women’s self-understandings. They typically supply cooked food, alcohol and sex to male road workers, or take on back-breaking work in the lowliest – and lowest paid – of porterage roles, head-loading goods along the road, carrying materials when assisting men making and mending roads, or loading vehicles. From time to time, women have aspired to infiltrate more lucrative areas of the sector, especially through ownership of commercial vehicles, but their closer engagement with the oily nuts and bolts of the road business remains rare.

This chapter draws on a wide range of published and grey literature and some personal ethnographic research from a diversity of African countries and contexts to examine women’s efforts at engagement in the sector. The discussion spans women’s employment in road transport services (porterage, ticket-selling, taxis, buses, Bus Rapid Transit [BRT] and commercial trucks) and the road construction that supports transport service operations (engineering, planning, contracting, and labouring). The authors pay particular attention to the factors that so often continue to impede women’s progress in these arenas. The concluding section first references COVID-19 and its detrimental impacts on women transport workers’ jobs, then considers the potential for overcoming current barriers and promoting a more central space for women in transport operations, a development that could provide significant benefits across the sector.

This study investigates the incidence of ethical violations in the Ghanaian press which has become topical in the wake of misinformation in a charged political atmosphere. Public interest institutions have questioned the unprofessional conduct of journalists covering election campaigns in recent years. This study content analysed political stories from two leading Ghanaian newspapers (Daily Graphic and Daily Guide) to determine the nature and extent of ethical violations, and to examine the level of prominence accorded to political news stories by the two dailies.

This paper relied on qualitative content analysis for data gathering and analysis. A total of 387 political news items published between 1 October and 30 November 2020, were analysed.

This study found infractions of various nature to Article 1 of the Ghana Journalists Association (GJA) codes of ethics, chief among which is the deliberate publications of news stories without cross-checking facts. Other infractions to Articles 17, 11, 6 and 5 of the GJA codes of ethics were observed. Political news coverage favours the governing New Patriotic Party (NPP) and the main opposition National Democratic Congress (NDC) than any other parties, with the two parties (NPP-NDC) given greater prominence and salience by the Ghanaian press.

The research makes a modest contribution to the growing concern of journalism ethics in an increasing ecology of fake news.

Assessment feedback is vital in identifying learning gaps, correcting misconceptions and adjusting teaching strategies. In many teacher training programs, instructors and pre-service teachers rarely reflect on assessment feedback; hence, it does not inform teaching and learning with constructive remedies. Studies have indicated the role of e-portfolios in elevating pedagogical skills; however, this does not apply well in contexts where teachers hardly access the internet. The study explored printed-based portfolio use for AaL and AfL in developing pedagogical skills among pre-service teachers.

Using an exploratory case study design in a class of 120 students, the study interviewed 14 respondents, twelve of whom were pre-service teachers and two instructors. Further, the study thoroughly reviewed 120 students’ portfolios to obtain adequate information. Researchers employed the content analysis method for data analysis.

Findings indicate that instructors and pre-service teachers underwent the learning process, un-learning and re-learning appropriate pedagogical skills by reflecting on the assessment feedback on their portfolios. Also, peer review enhanced the broadening of their perspectives regarding students and pedagogical approaches. Like instructors, the process enhanced the adjustment of teaching strategies to suit learners’ diverse needs.

Portfolio-based assessment feedback and development of pedagogical skills is an original work based on actual teaching practices. Instructors integrated the portfolio to enhance reflective practices, i.e. self-reflection, inquiry and self-regulated learning for pre-service teachers to adjust their pedagogical skills.

The purpose of this paper is twofold. First, to examine the influence of two dimensions of entrepreneurial competencies, namely, strategic competency and ethical competency on the growth of small and medium enterprises (SMEs); and second, to explore the role of network competence as a mediator among these understudied variables.

The data for this study were collected from wholesale and retail-based SMEs in Malaysia through a standard structured questionnaire. PLS–SEM approach was utilised to analyse the data.

Although the findings did not reveal a direct effect of strategic and ethical competencies of entrepreneurs on SMEs’ growth, these competences, however, were found to be influential in driving their growth when network competence was used as a mediator.

The existence of a mediation effect between strategic and ethical competencies and SMEs’ growth via network competence has provided insights which add new knowledge to the extant entrepreneurship and SMEs’ performance literature.

With emerging technologies rapidly changing work processes, it is important to understand the skills and characteristics project managers (PMs) need to effectively manage projects in the digital era. This study determines the underlying competencies needed for digitalization among PMs in the construction industry. The study also identified the most significant competencies needed by PMs in the era of digitalization.

The methodology adopted for the research study was quantitative. It was founded on a thorough review of pertinent literature, which went through a pilot survey study from six project management experts in the construction industry. Based on the comment and feedback, a questionnaire survey was developed and distributed to participants through a convenience sampling technique. The data retrieved were from 100 professional PMs out of 130 questionnaires distributed in the Ghanaian construction industry. Data collected were analyzed using fuzzy synthetic evaluation (FSE).

Based on FSE, the three competency parameters (knowledge, skills, personal characteristics) generated significant indices indicating that all three competencies are significant among construction PMs in the digitalization era. Under the knowledge competency parameter, six sub-competencies comprising a total of 12 variables were identified. For skills, seven sub-competencies consisting of 23 variables were identified. Regarding personal attributes, six sub-competencies with 17 variables were highlighted. Under knowledge, technical knowledge was found to be the most important with an index of 4.212. For skills, leadership skills were rated highest with an index of 4.240. Regarding personal attributes, social or interpersonal skills were deemed most critical with an index of 4.199.

The results provide guidance to both industry and academic stakeholders. For PMs and their employers, the study highlights priority areas for competency development and training related to the era of digitalization. It also informs educational institutions on how to structure project management curricula to best prepare students for jobs of the future. This study gives more insight into the competencies that need more attention for PMs in the digitalization era. As a result, firms that adopt the identified competency will benefit from implementing digitalization in project delivery.

This study makes an original contribution as one of the first to empirically investigate the competencies required of construction PMs in the construction industry in the digitalization era. By focusing on the developing country context of Ghana, the study extends knowledge to an under-researched region and market. It provides a foundation for future comparative research across diverse global contexts.