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The purpose of this paper is to investigate the antecedents and consequences of employee fraud, focusing on the banking industry in Ghana.

A major bank was selected for the case study analysis. The researchers used qualitative data analysis for the study. Content analysis of investigation reports and interviews of employees from different functional areas were used as the main data collection tools.

This study found that loans contracted by bank employees with huge repayment amounts put financial pressure on them to commit fraud. The study also found that inadequate controls in some areas of the bank can fuel the commission of fraud. In addition, aggrieved employees have a high propensity of committing fraud. Huge punitive consequences were noted to exist for employees who perpetrate fraud, and shareholders are also affected by the fraudulent behaviour of employees.

Findings shown in the study confirm the hypotheses of the fraud triangle theory on the causes of fraud despite its criticisms. The findings are also consistent with extant studies on the antecedents and consequences of fraud. The use of one bank for the case study analysis as well as the three-year analysis period impose a limitation on the study. Future studies can explore fraud using other different theoretical lenses. Gathering data from more than one bank and for a longer period of analysis may provide more accurate results.

This study provides some recommendations for fraud prevention in the banking industry in Ghana. The major one is the need for the central bank to collaborate with financial institutions to set up an effective creditworthiness system that will aid the monitoring of activities of the banks. Banks should also ensure that systems of controls are reviewed regularly to identify and deal with fraud.

This study is original, as it focuses on an industry that is highly susceptible to fraud due to issues of confidentiality with data and with scanty literature on fraud.

The purpose of this paper is to investigate the antecedents and consequences of employee fraud, focusing on the banking industry in Ghana.

A major bank was selected for the case study analysis. The researchers employed qualitative data analysis for the study. Content analysis of investigation reports and interviews of employees from different functional areas were used as the main data collection tools.

This study found that loans contracted by bank employees with huge repayment amounts put financial pressure on them to commit fraud. The study also found that inadequate controls in some areas of the bank can fuel the commission of fraud. In addition, aggrieved employees have highly chances of committing fraud. Huge punitive consequences were noted to exist for the employee who perpetrates the fraud and shareholders are also affected by the fraudulent behaviour of employees.

Findings shown in the study confirm the hypotheses of the fraud triangle theory on the causes of fraud in spite of its criticisms. The findings are also consistent with extant studies on the antecedents and consequences of fraud. The use of one bank for the case study analysis as well as the three-year analysis period imposes a limitation on the study. Future studies can explore fraud using other different theoretical lenses. Gathering data from more than one bank and for a longer period of analysis may provide more accurate results.

This study provides some recommendations for fraud prevention in the banking industry in Ghana. The major one is the need for the central bank to collaborate with financial institutions to set up an effective credit worthiness system that will aid the monitoring of activities of the banks. Banks should also ensure that systems of controls are reviewed regularly to identify and deal with fraud.

This study is original, as it focuses on an industry that is highly susceptible to fraud because of issues of confidentiality with data and with the scanty literature on fraud.

The recent COVID-19 pandemic has exposed the declining conditions of many of the hospital buildings, especially in developing countries. Past studies have shown inadequate maintenance practices but how far regarding Nigerian public hospital buildings is yet to receive empirical research. This paper aims to investigate the underlying issues leading to inadequate maintenance practices and proffers policy options to improve Nigerian public hospital buildings via an unexplored dimension.

The study used a mixed research design method involving both qualitative and quantitative data. First, results from the qualitative phase were analysed and verified at the quantitative phase through a well-structured questionnaire, developed from the qualitative findings across hospital maintenance experts (work/maintenance department, health-care provider, design team and health-care building/service contractor) in Abuja, Lagos and Benin City.

Insufficient funds for maintenance works, absence of planned maintenance programmes, inadequately trained personnel, etc., emerged as the maintenance inadequacies in the public hospital buildings across the cities covered. The paper categorised the cause of inadequate maintenance practices of public hospital buildings into six groups: statutory requirements, design stage, construction stage, budget for maintenance task, managing maintenance unit activities and user’s perception regarding maintenance management.

This paper is limited to maintenance practices of Nigerian public hospital buildings. Future research is needed to evaluate factors that will enhance outsourcing maintenance and the use of the 4th industrial revolution (building information modelling for refurbishment and building automation systems) amongst others in maintenance practices of public hospital buildings.

As part of the practical implication, the government and hospital administrators should make provision for adequate funding and accountability of annual maintenance budgetary allocation. Also, the government should establish a national maintenance policy for public infrastructure with an emphasis on preventive maintenance and contractor’s reputation, outstanding pedigree, technical and financial soundness during build maintenance contract award, etc., were recommended.

This paper reveals that the stakeholders, especially hospital administrators, policymakers and political office holders that are concern with maintenance budget, approval and disbursement concerning maintenance practices in public hospital buildings need to reawaken to her responsibility because of the inadequate implementation across the cities covered.

Human activities in recent years with the excessive emission of greenhouse gases have had a negative impact on increasing global temperatures. In this regard, one of the best ways to control it is to move toward sustainability with more use of renewable energy. Therefore, this study aims to assess the indicators of sustainable energy, explore benefits of sustainable energy and evaluate strategies to enhance energy sustainability in line with Sustainable Development Goal (SDG) 7.

Quantitative research strategy was adopted. Questionnaires were developed and administered through convenience and snowball sampling techniques to professionals in the energy sector. Data collected was validated by using Cronbach’s alpha coefficient and discriminant validity, whereas objectives were analyzed by using the relative importance index, mean score ranking and Kruskal–Wallis test.

From the findings, the significant indicators of sustainable energy were as follows: reduction in greenhouse gas emissions from energy production, use of renewable energies and policies on proper utilization of energy resources. Furthermore, a reduction in greenhouse gas emissions, less harm caused to the environment and an increase in the economic and social development process were the major benefits of sustainable energy. Finally, the findings of the study revealed that a strong and accounted policy program, adopting sustainable energy indicators and strategic communication are the significant strategies needed to be put in place to enhance energy sustainability.

The study serves as a reminder to policymakers of the crucial role they have to play in enhancing energy sustainability by putting in place suitable policy programs and methods.

The originality of this study is that it is arguably a pioneering study in Ghana and contributes to the body of knowledge on energy sustainability.

In comparison to other countries, power generation in Sub-Sahara Africa is poor. Public–private partnership (PPP) model has become increasingly popular for addressing infrastructural challenges, especially in the power sector. The purpose of this study is to evaluate and classify the factors that influence public sector involvement in Ghanaian PPP power projects.

Using purposive and snowball sampling techniques, questionnaires were used to gather responses from experts in the PPP power sector in a two round Delphi survey. Analytical tools adopted were descriptive statistics, mean score ranking, Cronbach’s alpha and factor analysis.

The most significant factors that influence public sector involvement in PPP power projects were: achieving improved value for money; access to additional capital; increased certainty of projects; greater efficiency of project delivery services; and improved ability to deliver new infrastructure. From factor analysis, the four components were: value for money and efficiency; capital and skills; innovation and technology; and project delivery.

Government bodies in the power sector will benefit from the findings, as it would aid them develop policies that would strengthen regulatory structures as well as institutions.

The developed world increasingly expects corporations to support the community under the corporate social responsibility (CSR) banner. For developing countries, the situation differs and CSR has yet to be fully embraced. This study aims to examine the CSR in the Ghanaian construction industry (GCI).

A multi-stage methodology employs descriptive statistics, the t-test and χ2-test to analyse survey data.

Results highlight three broad classifications of CSR project typology: social; infrastructure; and environmental. Ghanaian firms are found more aligned to social/intangible CSR projects than tangible ones.

The study is geographically focussed, but the findings hold relevance to all the developing countries. The findings hold implications for policy making and planning in terms of how Ghanaian communities might integrate corporations within their geographical catchments, to enhance sustainable, local development.

This is the first in a series of CSR research within the Ghanaian context. It holds value for others conducting similar work within the developing world.

Reverse logistics (RL) activities are becoming crucial in today’s business environment because of their ability to enhance organizational capabilities to manage waste and resources effectively and efficiently as an approach for achieving sustainability. These capabilities can eventually create sustainable competitive advantage (SCA). Drawing on resource-based view (RBV), this study posits RL as a tool to develop capabilities gained from high performance (financial and nonfinancial) to enhance SCA.

Covariance-based structural equation modeling (SEM) was used to analyze 1,207 responses collected from manufacturing organizations operating in Egypt. Data were gathered through an online survey sent via email to manufacturing organizations operating in Egypt, particularly Cairo, Giza and Alexandria, as these governorates contain most business activities in Egypt and hence high a percentage of waste.

Results indicated that RL activities (recycling, remanufacturing, repair, recondition and disposal) can fully mediate the relationship between organizational performance (financial and nonfinancial) and SCA. However, the remanufacturing and recycling mediating roles between financial performance and SCA were not significant.

Applying this research in a developing country (Egypt) will help extend RBV and incentivize organizations to apply RL activities, which can potentially solve several environmental issues such as decreasing waste.

Using the research variables in combination will help in filling the literature gap as previous research focused on RL and only organizational operational performance, where RL was used as an independent variable with no illustration of how its dimensions affect performance or its mediating role between performance and SCA.

Online platforms are providing diversified and personalized services with user information. Users should decide if they should give up parts of information for convenience, with their information being at the risk of being illegally collected, leaked, spread and misused. This study aims to explore the main factors influencing users' online information disclosure intention from the perspectives of privacy, technology acceptance and trust, and the authors extend previous research with two moderators.

Based on 48 independent empirical studies, this paper conducted a meta-analysis to synthesize existing results from collected individual studies. This meta-analysis explored the main factors influencing users' online information disclosure intention from the perspectives of privacy, technology acceptance and trust.

The meta-analysis results based on 48 independent studies revealed that perceived benefit, trust, subjective norm and perceived behavioral control have significant positive effects, while perceived privacy risk and privacy concern have significant negative effects. Moreover, cultural background and platform type moderate the relationship between antecedents and online information disclosure intention.

This paper explored the moderating effects of an individual factor and a platform factor on users' online information disclosure intention. The moderating effect of cultural differences is examined with Hofstede's dimensions, and the moderating role of the purpose of online information disclosure is examined with platform type. This study extends online information disclosure literature with a multi-perspective meta-analysis and provides guidelines for practitioners.