Search results
1 – 2 of 2Acheampong Owusu, Tauringana Venancio and Nicholas Asare
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Originality/value
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.
Details
Keywords
Nicholas Addai Boamah, Francis Ofori-Yeboah and Martin Owusu-Ansah
The study aims to investigate the effect of corruption and crime on the investments by firms in emerging economies (EEs).
Abstract
Purpose
The study aims to investigate the effect of corruption and crime on the investments by firms in emerging economies (EEs).
Design/methodology/approach
The study adopts the generalised methods of moments (GMM) estimator and data across 57 EEs.
Findings
The study shows that crime management, corruption and external quality assurance drive-up investments. Additionally, investments decline with firm age and crime incidence. Corruption and crime managements increase investments by exporting firms more than non-exporting firms investments. Also, external auditor services benefit investments by large firms more than small-medium firms.
Originality/value
There is a need for EEs to implement policies that will curtail corruption and create a level playing field and sustainable firm growth. EEs firms must be innovative to expand their productive investments and grow over time. Also, EEs firms should seek external quality certification, invest in internal security and monitor goods in transit.
Details