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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.

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.

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.

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.

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.

This paper aims to examine whether traditional accounting information has lost its relevance in the context of sub-Sahara Africa. Specifically, the study examines whether historical cost and inflation-adjusted data are related to the market value of equity and stock returns on the Ghana Stock Exchange (GSE).

The authors collect firm-specific data from annual reports of 20 listed firms from the GSE over the period 2007-2012. The authors use ordinary least squares and two stage least square (2SLS) to examine the value relevance of historical and inflation-adjusted income and equity.

The results suggest that the market equity is related to both historical-cost and inflation-adjusted earnings. Market return is also associated with both historical-cost and inflation-adjusted earnings and book value. Overall, the authors conclude that inflation-adjusted information content is more value relevant than the traditional cost accounting information.

The findings are a wake-up call to policymakers and practitioners in formulating financial reporting policies. This study, however, focuses on only non-financial listed firms on the GSE. Thus, the results may not be valid for all companies in Ghana.

The finding has an implication on the choice of valuation used in the preparation and reporting of financial statements. Accordingly, the authors offer policy directions to financial reporting regulatory authorities to enhance the value relevance of accounting information.

Regulators, especially the GSE may improve life of investors if the recommendations are transformed into directives that will help enhance the quality of financial reporting.

The findings suggest that inflation-adjusted data are more relevant in countries with extreme inflationary trend and lax International Financial Reporting Standards compliance enforcement. The results also lend support for the current cost accounting theory.

The purpose of this paper is to determine the factors influencing rural youth farmers’ credit constraints status and the effect of credit constraint on the intensity of participation of these farmers in Ghana.

The econometric estimation is based on cross-sectional data collected in 2018 from the Brong Ahafo region in Ghana. The sample data set consists of 450 rural youth farmers. The collected data were analyzed through different econometric techniques, using the endogenous switching regression model (ERSM).

The direct elicitation approach employed in this study revealed that out of the 450 farmers, 211 (47 percent) of the respondents were credit constrained compared to 239 (53 percent) of their counterparts who were unconstrained. The ERSM indicated that youth farmers education, age, savings, parents occupation reduced the probability of the rural youth farmer to be credit constrained but cumbersome loan application procedure and loan disbursement time positively affect credit constraint. Moreover, farmers that are credit constrained have lower intensity of participation in agriculture activities than a random farmer from the sample. This suggests that access to credit has a positive impact on the intensity of participation in agriculture activities.

In this study, only rural youth farmers in a particular region were considered. However, there are youths all over the nation. Therefore, future researchers could consider other youth’s farmers elsewhere in the country.

Although existing studies have examined rural youth farmers’ participation in agriculture and credit constraint separately, the unique contribution of this paper is the analysis of credit constraint of rural youth farmers as well as the impact of credit constraint on the intensity of participation in agriculture activities.

The importance of humans to the successful delivery of construction projects has led to the emergence of research attention on construction workforce management. As such, this chapter uncovers emotional intelligence (EI) and the external environment as critical aspects of workforce management practices that have not gained substantial attention in past workforce management studies. While some theories and models (existing outside the construction domain) have considered the external environment, none of these models is specific to the construction industry. Furthermore, EI has received less attention within existing workforce management models. Through a review of related studies and theories, this chapter noted that the EI of construction workers and their senior management is crucial to the performance of these workers and the ultimate performance of their organisations. In the same vein, since construction organisations do not operate in silos, the external environment significantly influences the operations of organisations in the construction industry. The environment exact pressures that can influence workforce management practices and technological innovations construction organisations adopt.

Male identity and motor-mobility are deeply intertwined across much of the globe but nowhere is this relationship more strongly in evidence than in Africa. On the African continent, road transport work has always appeared, in essence, to be a masculinist domain: it is almost always men who are seen driving commercial vehicles, regulating loading activities in the lorry and bus parks (and now the motorcycle stages), undertaking roadside repairs, vulcanising tyres, and even serving fuel. This does not mean that women are entirely absent from the sector, but their place is commonly peripheral – constrained at least in part by hegemonic norms of femininity that shape women’s self-understandings. They typically supply cooked food, alcohol and sex to male road workers, or take on back-breaking work in the lowliest – and lowest paid – of porterage roles, head-loading goods along the road, carrying materials when assisting men making and mending roads, or loading vehicles. From time to time, women have aspired to infiltrate more lucrative areas of the sector, especially through ownership of commercial vehicles, but their closer engagement with the oily nuts and bolts of the road business remains rare.

This chapter draws on a wide range of published and grey literature and some personal ethnographic research from a diversity of African countries and contexts to examine women’s efforts at engagement in the sector. The discussion spans women’s employment in road transport services (porterage, ticket-selling, taxis, buses, Bus Rapid Transit [BRT] and commercial trucks) and the road construction that supports transport service operations (engineering, planning, contracting, and labouring). The authors pay particular attention to the factors that so often continue to impede women’s progress in these arenas. The concluding section first references COVID-19 and its detrimental impacts on women transport workers’ jobs, then considers the potential for overcoming current barriers and promoting a more central space for women in transport operations, a development that could provide significant benefits across the sector.

This study investigates the incidence of ethical violations in the Ghanaian press which has become topical in the wake of misinformation in a charged political atmosphere. Public interest institutions have questioned the unprofessional conduct of journalists covering election campaigns in recent years. This study content analysed political stories from two leading Ghanaian newspapers (Daily Graphic and Daily Guide) to determine the nature and extent of ethical violations, and to examine the level of prominence accorded to political news stories by the two dailies.

This paper relied on qualitative content analysis for data gathering and analysis. A total of 387 political news items published between 1 October and 30 November 2020, were analysed.

This study found infractions of various nature to Article 1 of the Ghana Journalists Association (GJA) codes of ethics, chief among which is the deliberate publications of news stories without cross-checking facts. Other infractions to Articles 17, 11, 6 and 5 of the GJA codes of ethics were observed. Political news coverage favours the governing New Patriotic Party (NPP) and the main opposition National Democratic Congress (NDC) than any other parties, with the two parties (NPP-NDC) given greater prominence and salience by the Ghanaian press.

The research makes a modest contribution to the growing concern of journalism ethics in an increasing ecology of fake news.

The purpose of this paper is twofold. First, to examine the influence of two dimensions of entrepreneurial competencies, namely, strategic competency and ethical competency on the growth of small and medium enterprises (SMEs); and second, to explore the role of network competence as a mediator among these understudied variables.

The data for this study were collected from wholesale and retail-based SMEs in Malaysia through a standard structured questionnaire. PLS–SEM approach was utilised to analyse the data.

Although the findings did not reveal a direct effect of strategic and ethical competencies of entrepreneurs on SMEs’ growth, these competences, however, were found to be influential in driving their growth when network competence was used as a mediator.

The existence of a mediation effect between strategic and ethical competencies and SMEs’ growth via network competence has provided insights which add new knowledge to the extant entrepreneurship and SMEs’ performance literature.

The purpose of this study is to examine the impact of access to credit on technical efficiency (TE) of maize farmers in a developing country, Ghana.

The study employed an instrumental variable approach and the stochastic frontier analysis (SFA) method for the estimation of the results.

The study found that farmers who have access to agricultural credit stand the chance of increasing TE by a margin of 8%, which also influences the maize production than those who did not have access to credit. The average TE score of the farmers was 74%. The study also found out that factors like membership, gender, farmers' access to credit, age and social network determine farmers' possibility of accessing agricultural credit. The study finds out that returns to size are increasing among the maize farmers and that significant improvement in efficiency can be realized by increasing the level of input used in production. Also, factors such as farm size, labor, seeds and fertilizer are the essential determinants of maize production output. Also, gender, extension, age, off-farm income, access to credit and membership were significant factors influencing technical inefficiency (TI).

The paper contributes to the existing literature on agricultural credit on rural agricultural development. The problem of endogeneity associated with access to credit, which has been considered by other researchers, is dealt with this study. This paper also provides information to government policymakers, practitioners and all other stakeholders in the maize sub-sectors and also will benefit small farmers outside the study area.

The construction industry is beset with unethical behaviours. Although several studies have investigated the effects of unethical behaviours on project performance, research in the Ghanaian construction industry (GCI) remains scant. Consequently, this research assesses the interactive effects of ethical and unethical behaviours of construction professionals on project performance in the GCI.

A quantitative research approach was used to obtain primary data from 68 construction professionals, viz, quantity surveyors, architects, civil engineers, clerk of works and project managers, via a closed-ended questionnaire survey. Data collected were analysed using one-sample t-test and Kruskal–Wallis test statistics, after which two hypotheses were tested and validated using regression analysis.

Reduction of project risks, avoidance of legal problems and maximisation project quality performance were critical effects of ethical behaviours observed on project performance, whereas the effects of unethical behaviours such as cost overrun, abandonment and time overrun were severe on project performance in the GCI. Ethical behaviour was seen to relate to project performance positively, and unethical behaviour was proved to have dire consequences on project performance.

Construction project performance is greatly influenced by professionals' ethical and unethical behaviours. Emergent findings emanating from this research will assist emerging economies in developing and implementing counter policies and systems that mitigate the unethical behaviours of construction professionals.

The study highlights the effects of ethical and unethical behaviours on project performance to reorient individuals' perceptions that unethical behaviours are less critical in the construction industry. Supporting evidence encourages individuals to adhere to ethical behaviours in a project environment.

The inability to obtain data across the entire geographical spread of Ghana is acknowledged as a major limitation of the study and affects the generalisation of the results.

This study constitutes a first attempt to establish the interactive effects of ethical and unethical behaviours of construction professionals on project performance within the GCI. A significant addition to the body of knowledge is that ethical and unethical behaviours impact project performance positively or negatively, respectively.

The construction industry is an enabler of economic growth in developing countries, but its performance is governed by the professional behaviour of construction professionals. Unethical behaviour (UB) breaches codes of practice and undermines economic performance hence, ubiquitous academic attention has been given to understanding this phenomenon. This paper aims to contribute to the ensuing discourse by reporting upon the most critical ethical behaviours (EBs and UBs) of professionals in the Ghanaian construction industry (GCI).

The study compounded identified factors into a closed-ended questionnaire in a quantitative research strategy. Data analysis was conducted using the relative importance index and one sample t-test. To measure the reliability of the scale, Cronbach’s alpha was used, which indicated that all measured items were reliable for further analysis.

The study confirmed that professionals within the GCI are aware of the existence of UBs and revealed that the most prevalent ethical conducts exhibited, namely, level of accuracy, accountability, honesty, reliability, fairness and respect for colleagues. Common unethical conducts exhibited included: favouritism, bribery and corruption, professional negligence, falsification, fraud and overbilling.

The study reported on the dominant ethical conduct among built environment professionals. The claims put forward in the analysis are, thus, affected by Ghana’s social, economic and political environments, which could restrict the generalization of the findings.

Incipient findings presented from this research will guide stakeholders to develop and device strategies that will aid alleviate persistent ethical issues within the built environment.

The study highlights individuals’ perspectives on ethical issues persistent in the built environment. The findings suggest individuals adhere to ethical practices in a project environment by the evidence presented.

This pioneering study is a novel assessment on EBs and UBs of built environment professionals in the GCI. The study supplementary adds value to the literature on ethical and unethical practices. By identifying these practices, construction firms have a competitive edge in combating UB and promoting EB among built environment professionals in the GCI.