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Article
Publication date: 16 May 2023

Anthony Amoah, Edmund Kwablah, Benjamin Amoah and Kwame Adjei-Mantey

In countries where the electronic levy (e-levy) has been implemented, one question that resonates with the populace is, “how much would you want to pay for e-levy per…

Abstract

Purpose

In countries where the electronic levy (e-levy) has been implemented, one question that resonates with the populace is, “how much would you want to pay for e-levy per transaction?” In response, varied perspectives have been shared with no convergence. Against this background, this study seeks to estimate people's willingness to pay (WTP) for electronic transaction levy in Ghana, while analysing the associated determinants.

Design/methodology/approach

This study relies on a survey of 2,810 respondents obtained from February 9 to 16, 2022 in Ghana. A multivariate logit model was estimated with its marginal effects. Further, a robustness check was undertaken using the linear probability model to validate the results.

Findings

With respect to the sample, the authors find evidence that approximately 46% of the respondents are not willing to pay any amount per transaction for the e-levy. Second, about 21% of the respondents are willing to pay Ghs0.5% as e-levy per transaction. Furthermore, about 10% of the respondents are willing to pay 1% per transaction as e-levy. Those who indicated that they would pay rates above 1% (specifically, 1.50%–1.75%) per transaction are less than 5%. For flat rates, approximately 10% of the respondents were willing to pay Ghs5 per month for all transactions above Ghs100. All others who are interested in other flat rates together are less than 5% of the respondents. The key statistically significant determinants of the probability that an individual would be willing to pay for the e-levy are also provided. This study recommends a comprehensive dialogue between the government and all stakeholders to reach a reasonable conclusion on an acceptable e-levy rate and by extension, implementation strategies.

Originality/value

To the best of the researchers' knowledge, this is the first empirical study that estimates individuals' willingness to pay for e-levy on electronic transactions in a developing country.

Details

African Journal of Economic and Management Studies, vol. 14 no. 4
Type: Research Article
ISSN: 2040-0705

Keywords

Article
Publication date: 26 July 2021

Anthony Amoah, Rexford Kweku Asiama and Kofi Korle

This paper acknowledges the rising levels of non-performing loans (NPLs) and the consequences associated with such patterns to an emerging economy like Ghana. In theory, one would…

Abstract

Purpose

This paper acknowledges the rising levels of non-performing loans (NPLs) and the consequences associated with such patterns to an emerging economy like Ghana. In theory, one would expect rising NPLs to have a negative impact on an economy, especially regarding credit creation and private sector growth. This research, consistent with empirical literature, constructs a measure of financial market development to investigate its effect on Ghana's NPLs.

Design/methodology/approach

The fully modified ordinary least squares (FMOLS) econometric technique is used as a way of addressing common time series identification issues such as endogeneity and serial correlation.

Findings

The study finds that the growth of the financial market has a negative and statistically significant relationship with NPLs in Ghana. Therefore, building a stable financial sector is key to addressing Ghana’s rising rates of NPLs.

Practical implications

Applying the breaks to Ghana's NPLs would involve deepening credit and improving efficiency through good governance. The study suggests that such a mechanism would increase financial sector performance and reduce the growth risks arising from the industry.

Originality/value

The study analyzes the influence of financial market development on the quarterly growth of NPLs in Ghana. Most studies only focus on annual growth of NPLs.

Details

International Journal of Emerging Markets, vol. 18 no. 8
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 2 June 2023

Kofi Korle

Population growth and urbanization pose several threats to terrestrial ecosystems, especially in forest ecological zones worldwide. This study examines the drivers of average…

Abstract

Purpose

Population growth and urbanization pose several threats to terrestrial ecosystems, especially in forest ecological zones worldwide. This study examines the drivers of average willingness to pay (WTP) to restore urban forests in a developing country.

Design/methodology/approach

It utilizes survey data of households and employs a robust Heckman two-step estimator with bootstrapping to address the research objective.

Findings

The study underscores the role of income, gender, education and perception of the health benefits of forests as the underlying determinants of restoration bids by respondents. These drivers have a positive and statistically significant effect on forest restoration. Education and gender appear to be the most effective by magnitude, followed by the perception of health benefits, then income. Attention is therefore drawn to relevant economic, sociocultural and psychological factors towards the goal of forestry to improve well-being in urban centres.

Originality/value

This paper seeks to add methodological insights to the literature on reforestation and land use changes in the Accra metropolitan area and the local population’s WTP for reforestation in this area. In principle, this is a case study informing about the values people hold for forests in Ghana and Africa, where a knowledge gap exists with respect to their socio-economic valuation.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-09-2022-0618

Details

International Journal of Social Economics, vol. 50 no. 12
Type: Research Article
ISSN: 0306-8293

Keywords

Content available
Book part
Publication date: 14 December 2023

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-83797-172-5

Article
Publication date: 10 April 2023

Jabir Ali and Archana Kumari Ghildiyal

This paper aims at analysing the socio-economic characteristics, mobile phone ownership and banking behaviour as key determinants of digital financial inclusion in India.

Abstract

Purpose

This paper aims at analysing the socio-economic characteristics, mobile phone ownership and banking behaviour as key determinants of digital financial inclusion in India.

Design/methodology/approach

This study is based on the Global Findex Survey of the World Bank covering 3,000 adult individuals in India. Simple statistical tools such as descriptive statistics, chi-square test and regression analysis with a marginal effect have been used for the data analysis.

Findings

About 35.2% of respondents have reported using digital financial services in the country. There is a significant association between the socio-economic profiles of individuals with the adoption of digital financial services in terms of gender, age, education, occupation and income. The marginal effect indicates that socio-economic factors, mobile phone ownership and banking behaviour of individuals towards borrowings and savings have indicated significant influence on digital financial inclusion. The analysis depicts that male with higher age, education, working status and higher income are more likely to adopt digital financial services. Further, individuals with mobile phone ownership and utilising banking in terms of borrowings and savings are more likely to adopt digital financial services.

Practical implications

As digital banking services have emerged as a preferred channel for financial service delivery, this study provides timely insights on developing user driven-strategies for promoting digital financial services.

Originality/value

Socio-economic characteristics, mobile phone ownership and banking behaviour are critical determinants of financial inclusion, so assessing its implications in the era of digitisation becomes imperative.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-10-2022-0673.

Details

International Journal of Social Economics, vol. 50 no. 10
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 29 January 2024

Samuel Gyimah, De-Graft Owusu-Manu, David J. Edwards, Joseph Ignatius Teye Buertey and Anthony Kwame Danso

In recent times, both academics and industrialists have undertaken research into various areas of circular business models (CBM) in a bid to promote a green economy. Yet despite…

Abstract

Purpose

In recent times, both academics and industrialists have undertaken research into various areas of circular business models (CBM) in a bid to promote a green economy. Yet despite numerous studies conducted, the ensuing discourse contains scant information regarding the contributions of CBM towards the transition of green economy in the construction industry. This present study therefore aims to explore the contributions of CBM in the transition towards a green economy in the Ghanaian construction industry.

Design/methodology/approach

A comprehensive literature review was first conducted to identify the contributions of CBM towards the transition towards a green economy. A quantitative research strategy was then adopted to collect primary questionnaire data from professionals with knowledge of CBM and the green economy from 104 participants for the study. The data gathered was analyzed using descriptive statistics and exploratory factor analysis viz. Principal component analysis.

Findings

The contributions of CBM towards the transition towards a green economy were found to be: value contributions (i.e. lower carbon footprint, lower emission of waste by the industry, value creation for clients, innovation in construction materials and methods, reduced maintenance cost, creation of energy efficient infrastructures, improved value proposition for firms, improved sustainability of the industry and reduced pressure on finite resource.); green contributions (i.e. recycling and reuse of construction waste, promotion of green building technology, increased potential for economic growth, increased resource efficiency and creation of green building market) and longevity contribution (i.e. increased life span of buildings). It was evident that CBM make significant contributions in the transition towards green economy and as such, policymakers and other stakeholders within the construction industry must adopt these models to maximize their green credentials and accrue inherent benefits associated with transitioning towards a green economy.

Originality/value

This paper presents a novel and comprehensive study that explores the contributions of CBM towards engendering a green economy. The study’s results provide construction industry stakeholders and policymakers with clear insight into the contributions of CBM towards the transition into a green economy. In practice, this study provides much needed guidance to support construction practitioners to transition towards a green economy in alignment with the United Nations' Sustainable Development Goals (SDGs).

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 15 July 2022

Bishawjit Chandra Deb, Md. Mominur Rahman and Muhammad Shajib Rahman

This study aims to investigate the impact of environmental management accounting (EMA) on manufacturing companies’ environmental and financial performance in Bangladesh. Thus…

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Abstract

Purpose

This study aims to investigate the impact of environmental management accounting (EMA) on manufacturing companies’ environmental and financial performance in Bangladesh. Thus, this research recognizes essential factors such as EMA, environmental performance (EP), financial performance (FP), environmental information systems (EIS), knowledge management (KM), green innovation and energy efficiency (EE).

Design/methodology/approach

This research uses a quantitative approach and uses 323 responses from the manufacturing firms. This research tests the study model through the “Partial Least Square-Structural Equation Modeling” (PLS-SEM) technique using Smart PLS v3.3 software. This research uses AMOS v24 and 40% sample consideration to check the robustness. The study passes various model fit measures, i.e. reliability, validity, factor analysis and goodness of fit.

Findings

The research finds that EMA is positively and significantly associated with EP and FP. The study also finds a substantial relationship between recognized factors with EMA and EP. This research connects the stakeholder theory and institutional theory to the EMA model and shows the pressures from stakeholders and institutions reassuring the manufacturing firms to implement EMA. This research evidences that EMA enhances EP and FP.

Originality/value

The policymakers, regulators and government can consider these findings to formulate policy regarding companies’ EP and FP. Particularly, company executives can focus on KM, EIS, green innovation and EE factors for EP and FP.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 22 December 2023

Simplice Asongu

This study aims to examine how the starting of business by females can be promoted by assessing critical levels of microfinance institutions (MFIs) penetration that policymakers…

Abstract

Purpose

This study aims to examine how the starting of business by females can be promoted by assessing critical levels of microfinance institutions (MFIs) penetration that policymakers must endeavor to maintain and/or attain in order for female unemployment not to represent a constraint in the doing of business. A constraint in doing business is understood in terms of the procedure that a woman has to go through to start a business.

Design/methodology/approach

The focus of the study is on 44 countries in Sub-Saharan Africa for the period 2004–2018, while the empirical evidence is based on interactive quantile regressions.

Findings

The following findings are established. The validity of tested hypotheses is exclusively apparent in the lowest and highest quantiles of the conditional distribution of the procedure women have to go through to start a business. MFI penetration levels needed to reverse the unfavorable incidence of female unemployment in doing business are provided. These are minimum MFIs penetration thresholds that are required in order for female unemployment not to negatively affect the procedure that a woman should go through to start a business.

Originality/value

The study complements the extant literature by assessing critical microfinance penetration levels that are needed to promote female doing of business, contingent on existing levels of female doing of business.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 14 June 2022

Allah Karam Salehi

This study aims to investigate the accounting role’s deficiencies in managers’ decision-making processes.

Abstract

Purpose

This study aims to investigate the accounting role’s deficiencies in managers’ decision-making processes.

Design/methodology/approach

The current research applies a critical review method, which along with a deductive approach – based on a library review of existing sources – examines the underlying causes for the deficiencies of accounting role in the decision-making process of managers; moreover, based on the results obtained, the current study proposes a structural model to explain the issue.

Findings

The results exhibit the inadequacies of the accounting role in the decision-making process of managers into three sections: “dilution of financial reporting information content,” “malpractice of accounting information providers” and “managers’ unwillingness to use accounting information.”

Practical implications

This research provides a new perspective on critical accounting studies for the accounting profession, policymakers and managers and invites them to examine the roles of accounting information in more depth and breadth.

Originality/value

This article is the first study that critically expounds upon the literature on the deficiencies of accounting role in the decision-making process of managers and presents these deficiencies in the form of a structural model from three different perspectives.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 2
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 23 August 2023

Javed Iqbal, Jeff Brdedthauer and Christopher S. Decker

This study aims to identify the determinants of housing affordability in an effort to inform policy.

Abstract

Purpose

This study aims to identify the determinants of housing affordability in an effort to inform policy.

Design/methodology/approach

The authors use econometric analysis to determine variables that impact housing affordability in the USA.

Findings

The authors find that affordability depends on a number of demographic factors as well as physical characteristics of properties, including average age of homeowner, family size and average dwelling square footage. The authors also find that vacancy rates, increase in house price and median family income also have a significant impact on housing affordability. Additionally, the authors find that households with high-cost burdens are more vulnerable to mortgage rates and property taxes than those with moderate-cost burdens. As a result, changes in economic or policy variables tend to have a disproportionate impact on high-cost-burdened households, and they are more vulnerable to economic and policy shocks.

Originality/value

To date, the literature has not done a systematic investigation of housing affordability using detailed census data.

Details

International Journal of Housing Markets and Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8270

Keywords

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