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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…

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

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Article
Publication date: 14 June 2018

Godfred Matthew Yaw Owusu, Victoria Asantewaa Obeng, Charles Gyamfi Ofori, Teddy Ossei Kwakye and Rita Amoah Bekoe

This study examines the factors that explain Ghanaian business students’ intentions to pursue a Certified Professional Accounting (CPA) qualification.

Abstract

Purpose

This study examines the factors that explain Ghanaian business students’ intentions to pursue a Certified Professional Accounting (CPA) qualification.

Design/methodology/approach

The study uses survey method of research and mainly used questionnaires as data collection instrument to elicit information from the respondent group. Using a total of 641 business students from the University of Ghana Business School, a mixture of factor analysis and logistic regression analysis techniques was used in investigating the study objectives.

Findings

Results from the regression analysis demonstrate that students’ preference and beliefs about accounting professional qualification, academic major and grade point average are significantly associated with their intentions to pursue a CPA qualification. Moreover, majority of the sampled respondents (47.9 per cent) with the desire to pursue a CPA qualification prefer to be affiliated with the Association of Chartered Certified Accountants, 27.2 per cent prefer the Institute of Charted Accountant Ghana qualification, while only 7 per cent of the students prefer to be affiliated with the Chartered Institute of Management Accountant.

Research limitations/implications

The findings from this study have important implications for the various professional accountancy bodies, accounting educators and other stakeholders interested in promoting the choice of accounting as a career path among university students.

Practical implications

The results indicate that, as part of the broader strategy to increase the number of professional accountants in Ghana, there is the need to promote the study of accounting at the undergraduate level in the various universities in the country.

Originality/value

This study uniquely uses the behavioral decision theory to explain the dominant factors associated with students’ intentions to pursue a CPA qualification.

Details

Meditari Accountancy Research, vol. 26 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Content available
Article
Publication date: 31 October 2018

Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Theodora Aba Abekah Koomson and Samuel Nana Yaw Simpson

The purpose of this paper is to investigate the propensity of business students to engage in unethical behaviour in the field of work. The study further examines the…

Abstract

Purpose

The purpose of this paper is to investigate the propensity of business students to engage in unethical behaviour in the field of work. The study further examines the effect of temptation on the propensity of an individual to engage in an unethical conduct.

Design/methodology/approach

A survey method of research was used, and a set of questionnaires was developed and administered to the respondents. Data were collected from 551 undergraduate students from University of Ghana Business School and the partial least square structural equation modelling technique was used to analyse the data.

Findings

The results indicate that the likelihood of students engaging in an unethical conduct is high when tempted. Students who are desirous of getting rich, who lack self-control and whose way of thinking are affected when found in tempting situations have high propensity to engage in unethical conduct.

Practical implications

The findings of this study provide some useful insights to the corporate world on the behavioural intentions of future graduates in tempting situations.

Originality/value

This study highlights the effect of temptations on an individual’s propensity to engage in an unethical conduct.

Details

International Journal of Ethics and Systems, vol. 35 no. 1
Type: Research Article
ISSN: 0828-8666

Keywords

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Article
Publication date: 7 October 2020

Maureen Oquaye, Godfred Matthew Yaw Owusu and Godfred Alufar Bokpin

This paper examines the effect of financial self-efficacy and financial behaviour on financial well-being and ascertains whether financial well-being affects an…

Abstract

Purpose

This paper examines the effect of financial self-efficacy and financial behaviour on financial well-being and ascertains whether financial well-being affects an individual's level of happiness in life. The authors also show the mediating role of financial behaviour in the relationship between self-efficacy and financial well-being.

Design/methodology/approach

The survey method of research was adopted using questionnaires as the principal means of data collection. The hypotheses of the study were tested on a rich data set from a sample of 210 parliamentarians in Ghana using the structural equation modelling technique.

Findings

The results show that individuals with high level of financial self-efficacy practise responsible financial behaviour and find financial behaviour to be a good predictor of financial well-being. The authors also find financial behaviour to mediate between financial self-efficacy and financial well-being and conclude that well-being impacts positively on happiness.

Practical implications

Findings of this study demonstrate that the financial well-being of an individual has important implications on the quality of life and an important way of improving well-being is to promote responsible financial behaviour.

Originality/value

This study employs the subjective measure of financial well-being in its analysis and also examines an outcome of financial well-being.

Details

Review of Behavioral Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1940-5979

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Article
Publication date: 19 May 2021

Godfred Matthew Yaw Owusu, Mary-Ann Bart-Plange, Theodora Aba Abekah Koomson and Miriam Arthur

This paper aims to explore the relationship among personality traits, tax morale and tax evasion intention of students. Using the five-factor model of personality ratings…

Abstract

Purpose

This paper aims to explore the relationship among personality traits, tax morale and tax evasion intention of students. Using the five-factor model of personality ratings, this study hypothesizes that agreeableness, openness to experience, conscientiousness, extraversion and neuroticism are good predictors of both tax morale and tax evasion intentions of individuals. Further, this paper argues that tax morale correlates negatively with tax evasion intention.

Design/methodology/approach

A survey method was adopted and questionnaires were developed to elicit responses for the study. The study hypotheses were tested structurally using the partial least square-structural equation modelling technique.

Findings

The results of the study demonstrate the existence of a positive and statistically significant relationship between three dimensions of the personality traits (agreeableness, conscientiousness and openness to experience) and tax morale. Consistent with the expectation, the study also finds tax morale to be significant and negatively associated with tax evasion intention.

Research limitations/implications

This study concludes from the findings that improving the tax morale of individuals could be an important way by which tax authorities can improve voluntary tax compliance and reduce the incidence of tax evasion by individuals.

Originality/value

The study uses all the dimensions of the five-factor model to examine the tax evasion intention of individuals. It also contributes to the theoretical literature by highlighting the mediating role of tax morale in the relationship between personality traits and tax evasion intention from an African perspective.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

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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…

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

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Article
Publication date: 12 July 2021

Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Nana Adwoa Anokye Effah and Octavia Ama Serwaa Otchere

This paper aims to examine the attitude of accounting students towards money and their ethical perceptions, and ascertains whether ethical perception of students could be…

Abstract

Purpose

This paper aims to examine the attitude of accounting students towards money and their ethical perceptions, and ascertains whether ethical perception of students could be influenced by their attitudes towards money.

Design/methodology/approach

A survey method of research was adopted, and a set of questionnaires based on the money ethic scale (MES) and existing ethical scenarios was administered to the target respondents. The MES was subjected to an exploratory factor analysis to examine its dimensionality and, by means of a cluster analysis, the respondents were classified based on similarities in attitude towards money. The relationship between attitude towards money and ethical perception was ascertained by means of a multivariate analysis of variance (MANOVA) test.

Findings

The results suggest the respondents are generally ethically oriented and that the females are more ethical than males. Differences exist in terms of the attitude of respondents towards money and the MANOVA results show that money attitudes are good predictors of ethical perceptions of students.

Research limitations/implications

Findings of this study demonstrate that an understanding of individuals' attitude towards money may be an important way of predicting how they will behave when faced with ethical dilemmas.

Originality/value

The analysis makes an important contribution to prior literature by highlighting the effect of money attitude on ethical perception.

Details

Society and Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5680

Keywords

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Article
Publication date: 16 July 2021

Godfred Matthew Yaw Owusu, Theodora Aba Abekah Koomson, Stanley Agbenya Alipoe and Yusuf Ahmed Kani

This paper aims to investigate the views of employees on the motives behind frequently reported fraudulent activities at the workplace. Using the fraud triangle theory…

Abstract

Purpose

This paper aims to investigate the views of employees on the motives behind frequently reported fraudulent activities at the workplace. Using the fraud triangle theory (FTT) as the theoretical lens, the study examines the effect of pressure, opportunity and rationalization on fraudulent acts by employees at the workplace.

Design/methodology/approach

The study follows a correlational quantitative approach using questionnaires as the main data collection tool. A total of 243 valid responses from employees working in different state-owned enterprises in Ghana were used in the empirical analysis. The hypothesized relationships of the study were tested using the partial least square-structural equation modelling technique.

Findings

The results from the structural analysis showed that pressure, rationalization and opportunity are important in explaining why employees engage in fraudulent activities at the workplace.

Originality/value

The findings do not only provide empirical support for the applicability of the FTT in the Ghanaian context but most importantly offer some useful insights into the fraud discourse from the public sector workers’ perspective.

Details

Journal of Money Laundering Control, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-5201

Keywords

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Article
Publication date: 10 June 2020

Theodora Aba Abekah Koomson, Godfred Matthew Yaw Owusu, Rita Amoah Bekoe and Maureen Oquaye

This paper aims to investigate the prevalence of asset misappropriation at the workplace and examines the dominant factors that influence individuals to misappropriate…

Abstract

Purpose

This paper aims to investigate the prevalence of asset misappropriation at the workplace and examines the dominant factors that influence individuals to misappropriate assets at the workplace. Relying on the most recent theory on fraud (the stimulus/pressure, capability, opportunity, rationalization and ego (S.C.O.R.E. model) as the theoretical basis, the study examines the effect of pressure, rationalization, capability, opportunity/strength of internal control system and ego on asset misappropriation at the workplace while controlling for the effect of ethical values.

Design/methodology/approach

A total of 883 valid responses from individuals working in various organizations in Ghana were collected by means of a self-administered questionnaire. The hypothesized relationships of the study were tested by means of a structural model analysis using the partial least square based structural equation modelling technique.

Findings

Results from the structural model analysis demonstrate that individuals misappropriate assets at their workplace due to pressures they face, their ability to rationalize their actions as not wrong, their capabilities and their egos. The results, however, indicate that the extent to which an individual will misappropriate asset depends, to a large extent, on the person’s perception of the strength of internal control mechanisms at the workplace. The findings of the study make significant contributions to the fraud discourse.

Originality/value

Theoretically, the study is among the first to provide empirical support for the applicability of the S.C.O.R.E. model in the fraud literature. Again, this study extends knowledge on occupational fraud literature by examining an area that has received the least research attention: asset misappropriation. The study also highlights the important role of internal controls in reducing the occurrence of asset misappropriation at the workplace.

Details

Journal of Financial Crime, vol. 27 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

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Article
Publication date: 28 January 2020

Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Fred Kwasi Anokye and Festus Odotei Okoe

This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions.

Abstract

Purpose

This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions.

Design/methodology/approach

This study used the survey method of research, and data was gathered through the use of questionnaires. A total of 524 accounting students from the University of Ghana Business School participated in the survey. The structural equation modelling technique was used to analyse the data.

Findings

The findings of this study show that the sampled students have greater intentions to report wrongdoings when detected and that majority of the students would prefer to use internal mechanisms for reporting purposes than using external means. Further, the study found students’ attitude towards whistleblowing and subjective norm to be key predictors of internal whistleblowing intentions whereas perceived behavioural control was found to have a positive influence on the intention to blow the whistle externally.

Research limitations/implications

Findings of this study have implications for policymakers who have a keen interest in enhancing whistleblowing activities and whistleblower protection.

Originality/value

This study provides some insights into the whistleblowing intentions of students. An understanding of the views of students towards whistleblowing and the factors driving their intentions should be useful to organisations that may use these students upon graduation.

Details

Journal of Financial Crime, vol. 27 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

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