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Article
Publication date: 6 March 2017

Godfred Matthew Yaw Owusu, Teddy Ossei Kwakye, Edem Emerald Welbeck and Charles Gyamfi Ofori

This study examines the multidimensionality of the environmental literacy concept among university business students in Ghana. The study also investigates the relationship between…

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Abstract

Purpose

This study examines the multidimensionality of the environmental literacy concept among university business students in Ghana. The study also investigates the relationship between students’ interests in environmental issues and knowledge levels of environment and assesses how these two constructs influence students overall environmental behaviour and actions.

Design/methodology/approach

Using a total of 591 business students from the University of Ghana Business School, the study uses exploratory factor analysis to examine the multidimensionality of environmental literacy concept. A structural equation modelling-based approach was used to examine the relationship among the study constructs.

Findings

Based on the factor analysis results, the study documents that environmental literacy concept can be grouped under four distinct factors (general environmental factors; industry-related factors; environmental assessment factors; and accounting-related factors). The regression results indicate a direct and positive relationship between students’ interest in environmental issues and their environmental literacy level. Also, students’ interest and their knowledge levels of environmental issues were found to be good predictors of actual students’ involvement in activities that promote sustainable environment.

Research limitations/implications

The conclusions of the study are based on only data from one public university, which limits the generalizability of the findings.

Originality/value

The study is unique as it is the first empirical study to investigate environmental literacy levels in higher education in the Ghanaian setting.

Details

International Journal of Sustainability in Higher Education, vol. 18 no. 3
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 5 November 2018

Rita Amoah Bekoe, Godfred Matthew Yaw Owusu, Charles Gyamfi Ofori, Anthony Essel-Anderson and Edem Emerald Welbeck

The purpose of this paper is to examine the attitude of business students towards the accounting profession and investigate the relationship between students’ attitude and their…

1945

Abstract

Purpose

The purpose of this paper is to examine the attitude of business students towards the accounting profession and investigate the relationship between students’ attitude and their intention to pursue a degree in accounting.

Design/methodology/approach

A self-administered survey was used to collect data from students from the University of Ghana Business School (UGBS). A total of 457 questionnaires were used in the empirical analysis. A binary logistic regression analysis technique was employed to analyse the data.

Findings

The logistic regression analysis demonstrates that intrinsic interest in the accounting discipline, prior exposure to accounting at the senior high level and the desire to pursue professional accounting qualification in future are good predictors of students’ intention to major in accounting. The results also indicate family members, course instructors and other referent group play a crucial role in influencing students’ intention to pursue a career in accounting.

Practical implications

The findings of this study have important implications for the professional accountancy body and business educators interested in addressing the skill shortage in the accounting profession.

Originality/value

This study does not only examine students’ attitude towards the accounting discipline but also investigates how such attitudes influence intentions to major in accounting.

Details

Journal of Accounting in Emerging Economies, vol. 8 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 1 May 2019

Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Sarah Anobil Okyere and Edem Emerald Welbeck

The purpose of this study is to investigate the factors that influence the course major decisions of accounting and non-accounting students.

Abstract

Purpose

The purpose of this study is to investigate the factors that influence the course major decisions of accounting and non-accounting students.

Design/methodology/approach

A set of questionnaires was developed and administered to 550 undergraduate business students from the University of Ghana Business School. Statistical tests were conducted to examine the mean differences of students’ views on the factors that influence course major selection. Logistic regression analysis was employed to investigate the factors that influence the course major selection of students.

Findings

The results demonstrate that students’ confidence in their academic strength and abilities to manage academic work are good predictors of their course major decisions. Also, students who major in accounting are driven more by self-interest, while non-accounting students are largely motivated by extrinsic interest. Moreover, students’ academic performances were found to be influential on their course major decisions.

Research limitations/implications

This study relied on the views of students from only one university in Ghana, which, in some respect, limits the extent of generalization of the findings.

Practical implications

The paper provides some useful insights into the factors that inspire students to major in accounting. As a means of addressing the supply deficit of accountants globally, policymakers should find the results useful in developing the appropriate strategy that will attract students to the accounting field.

Originality/value

The study provides new insights into the course major selection discourse from a developing-country perspective.

Details

Journal of International Education in Business, vol. 12 no. 1
Type: Research Article
ISSN: 2046-469X

Keywords

Article
Publication date: 7 July 2020

Emerald Edem Sabah Welbeck, Godfred Matthew Yaw Owusu, Samuel Nana Yaw Simpson and Rita Amoah Bekoe

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…

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.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 5 June 2017

Edem Emerald Welbeck

The study aims to analyse the level and trend of corporate responsibility disclosures (CRD) in annual reports of listed firms on the Ghana Stock Exchange against the Global…

Abstract

Purpose

The study aims to analyse the level and trend of corporate responsibility disclosures (CRD) in annual reports of listed firms on the Ghana Stock Exchange against the Global Reporting Index and to examine the influence of the institutional environment on such disclosures.

Design/methodology/approach

A content analysis of annual reports of 17 listed firms in Ghana over a 10-year period (2003-2012) of social and environmental disclosures using the Global reporting indicators as the standard was undertaken. A multiple regression analysis using the random effect estimator was used to test institutional factors influencing CRD.

Findings

The study finds that listed firms in Ghana disclose some responsibility information; and this has increased over the period, with a significant dip in the year 2010. The study also documents a significant amount of disclosures post International Financial Reporting Standards (IFRS) adoption. The increase in disclosure is particularly explained by IFRS adoption by Ghana and the number of women on boards. This study finds a positive but weak relationship between companies’ association with foreign firms, majority shareholders and CRD. A positive significant relationship is confirmed for firm size, while capital intensity shows a negative significant relationship with CRD in Ghana.

Research limitations/implications

The word search may not capture similar words not known to the author, and the words used may have different meanings. In addition, bias may arise from the limited sample size and the choice of companies. Regulators must enforce existing environmental guidelines and streamline reporting for social and environmental issues to help managers disclose more social and environmental information.

Originality/value

The study highlights CRD and its drivers from Ghana, an emerging African economy. To the author’s knowledge, this study is the first to undertake a longitudinal study on social and environmental disclosures of listed companies in Ghana against the Global Reporting Initiative and to determine the effect of IFRS adoption in Ghana on CRD.

Details

Meditari Accountancy Research, vol. 25 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

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